NOTICES
DEPARTMENT OF REVENUE
Realty Transfer Tax; 2022 Common Level Ratio; Real Estate Valuation Factors
[53 Pa.B. 8195]
[Saturday, December 30, 2023]
The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2022. These factors are the mathematical reciprocals of the actual common level ratio (CLR). For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted from July 1, 2023, to June 30, 2024. The date of acceptance of a document is rebuttably presumed to be its date of execution, that is, the date specified in the body of the document as the date of the instrument (61 Pa. Code § 91.102 (relating to acceptance of documents)).
| County | CLR Factor |
|---|
| Adams | 1.19 |
| Allegheny | 1.83 |
| Armstrong | 2.20 |
| Beaver1 | 6.80a |
| Beaver1 | 1.00b |
| Bedford | 1.58 |
| Berks | 2.51 |
| Blair | 1.10 |
| Bradford | 4.78 |
| Bucks | 14.93 |
| Butler | 15.38 |
| Cambria | 6.99 |
| Cameron | 4.95 |
| Carbon | 4.81 |
| Centre | 5.41 |
| Chester | 2.78 |
| Clarion | 3.89 |
| Clearfield | 7.52 |
| Clinton | 1.71 |
| Columbia | 6.25 |
| Crawford | 5.24 |
| Cumberland | 1.24 |
| Dauphin | 2.15 |
| Delaware | 1.52 |
| Elk | 4.55 |
| Erie | 1.58 |
| Fayette | 2.04 |
| Forest | 6.25 |
| Franklin | 11.63 |
| Fulton | 4.35 |
| Greene | 2.58 |
| Huntingdon | 7.19 |
| Indiana | 1.11 |
| Jefferson | 3.92 |
| Juniata | 9.90 |
| Lackawanna | 14.71 |
| Lancaster | 1.66 |
| Lawrence | 1.86 |
| Lebanon | 1.59 |
| Lehigh | 1.76 |
| Luzerne | 1.44 |
| Lycoming | 1.95 |
| McKean | 1.74 |
| Mercer | 7.69 |
| Mifflin | 3.91 |
| Monroe | 1.78 |
| Montgomery | 2.82 |
| Montour | 1.98 |
| Northampton | 5.15 |
| Northumberland | 9.17 |
| Perry | 1.51 |
| Philadelphia | 1.00 |
| Pike | 9.62 |
| Potter | 5.56 |
| Schuylkill | 4.37 |
| Snyder | 9.52 |
| Somerset | 4.74 |
| Sullivan | 1.96 |
| Susquehanna | 5.10 |
| Tioga2 | 2.12a |
| Tioga2 | 1.00b |
| Union | 1.92 |
| Venango | 1.74 |
| Warren | 5.88 |
| Washington | 1.33 |
| Wayne | 1.00 |
| Westmoreland | 10.00 |
| Wyoming | 7.46 |
| York | 1.76 |
(1) Adjusted by the Department of Revenue (Department) to reflect an assessment base change effective January 1, 2024.
(a) The previous assessed value and CLRF of 6.80 applies to documents accepted from July 1, 2023, to December 31, 2023.
(b) The new assessed value and CLRF of 1.00 applies to documents accepted from January 1, 2024, to June 30, 2024.
(2) Adjusted by the Department to reflect an assessment base change effective January 1, 2024.
(a) The previous assessed value and CLRF of 2.12 applies to documents accepted from July 1, 2023, to December 31, 2023.
(b) The new assessed value and CLRF of 1.00 applies to documents accepted from January 1, 2024, to June 30, 2024.
PATRICK BROWNE,
Secretary
[Pa.B. Doc. No. 23-1808. Filed for public inspection December 29, 2023, 9:00 a.m.]
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