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PA Bulletin, Doc. No. 05-2383

NOTICES

Realty Transfer Tax Revised 2004 Common Level Ratio; Real Estate Valuation Factor

[35 Pa.B. 6966]

   The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2004. These factors are the mathematical reciprocal of the actual common level ratio. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted from January 1, 2006, to June 30, 2006. 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. See 61 Pa. Code § 91.102 (relating to acceptance of documents).

County Revised Common Level Ratio Factor
  * Elk 2.10
  * Indiana 5.38
** Union 1.00
** York 1.00

   * Adjusted by the Department of Revenue to reflect assessment ratio change effective January 1, 2006.

   ** Adjusted by the Department of Revenue to reflect assessment base change effective January 1, 2006.

GREGORY C. FAJT,   
Secretary

[Pa.B. Doc. No. 05-2383. Filed for public inspection December 23, 2005, 9:00 a.m.]


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