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PA Bulletin, Doc. No. 24-912

NOTICES

DEPARTMENT OF REVENUE

Realty Transfer Tax; 2023 Common Level Ratio; Real Estate Valuation Factors

[54 Pa.B. 3744]
[Saturday, June 29, 2024]

 The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2023. 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, 2024, to June 30, 2025. 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 1.29
Allegheny 1.90
Armstrong 2.67
Beaver 1.00
Bedford 1.69
Berks 2.75
Blair 1.18
Bradford 5.00
Bucks 15.87
Butler 15.63
Cambria 7.75
Cameron 4.93
Carbon 5.03
Centre 5.65
Chester 2.95
Clarion 7.69
Clearfield 11.49
Clinton 1.82
Columbia 6.67
Crawford 5.56
Cumberland 1.36
Dauphin 2.31
Delaware 1.63
Elk 4.63
Erie 1.72
Fayette 2.14
Forest 7.58
Franklin 12.20
Fulton 4.37
Greene 2.39
Huntingdon 7.35
Indiana 1.10
Jefferson 4.27
Juniata 10.87
Lackawanna 16.13
Lancaster 1.77
Lawrence 1.97
Lebanon 1.70
Lehigh 1.88
Luzerne 1.15
Lycoming 2.04
McKean 1.81
Mercer 8.20
Mifflin 4.31
Monroe 2.00
Montgomery 3.04
Montour 2.13
Northampton 5.49
Northumberland 9.09
Perry 1.63
Philadelphia 1.07
Pike 9.80
Potter 5.71
Schuylkill 4.88
Snyder 9.52
Somerset 4.88
Sullivan 2.21
Susquehanna 4.61
Tioga 1.00
Union 2.01
Venango 1.79
Warren 6.45
Washington 1.39
Wayne 1.33
Westmoreland 10.75
Wyoming 8.47
York 1.87

PATRICK BROWNE, 
Secretary

[Pa.B. Doc. No. 24-912. Filed for public inspection June 28, 2024, 9:00 a.m.]



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