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PA Bulletin, Doc. No. 13-24

NOTICES

DEPARTMENT
OF REVENUE

Realty Transfer Tax; Revised 2011 Common Level Ratio; Real Estate Valuation Factors

[43 Pa.B. 106]
[Saturday, January 5, 2013]

 The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2011. These factors are the mathematical reciprocal of the actual common level ratios. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted from January 1, 2013, to June 30, 2013. 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).

County Revised Common
Level Ratio Factor
Bedford *1.00
Erie *1.00
Lehigh *1.00

 * Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2013.

DANIEL MEUSER, 
Secretary

[Pa.B. Doc. No. 13-24. Filed for public inspection January 4, 2013, 9:00 a.m.]


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