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• No statutes or acts will be found at this website.
The Pennsylvania Bulletin website includes the following: Rulemakings by State agencies; Proposed Rulemakings by State agencies; State agency notices; the Governor’s Proclamations and Executive Orders; Actions by the General Assembly; and Statewide and local court rules.
Realty Transfer Tax; 2023 Common Level Ratio; Real Estate Valuation Factors
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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