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PA Bulletin, Doc. No. 01-468



Realty Transfer Tax; Revised 1999 Common Level Ratio Real Estate Valuation Factor

[31 Pa.B. 1518]

   The following real estate valuation factor is based on sales data compiled by the State Tax Equalization Board in 1999. This factor is the mathematical reciprocal of the actual common level ratio. For Pennsylvania Realty Transfer Tax purposes, this factor is applicable for documents accepted from January 1, 2001, to June 30, 2001. 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).

Common Level
Patio Factor
* Fayette 3.40

   * Adjusted by the Department of Revenue to reflect assessment ratio change effective January 1, 2001.


[Pa.B. Doc. No. 01-468. Filed for public inspection March 16, 2001, 9:00 a.m.]

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