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Common Level Ratios for Pennsylvania Realty Transfer Tax

(Current through June 2009)

When preparing and filing a Pennsylvania realty transfer tax affidavit, it is necessary to report both the assessed value of the property and the "common level ratio factor," which is based on the average ratio between the assessed value and fair market value of real estate in that county. If the transfer is not exempt from tax, the tax is based on the greater of (a) the actual consideration for the transfer and (b) the product of the assessed value and the common level ratio factor.

The common level ratios are calculated by the State Tax Equalization Board based on sales date, and both the common level ratios and factors based on the common level ratios are published each year in the Pennsylvania Bulletin. (The common level ratio factors are the mathematical reciprocals of the common level ratios.)

The table below shows the factors which have been in effect for the last four years. The factor to apply to a particular transfer is based on the date the document is "accepted," which is rebuttably presumed to be 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.) When two factors are provided in the table for a range of dates, the second one is a revised factor reflecting a change in the assessment ratio or assessment base, and is effective from January 1 of the second year.

Common Level Ratio Factors

County

7/1/03
to
6/30/04
(33 Pa.B. 2560)

7/1/04
to
6/30/05
(34 Pa.B. 3074)

7/1/05
to
6/30/06
(35 Pa.B. 3365)

7/1/06
to
6/30/07
(36 Pa.B. 2875)

7/1/07
to
6/30/08
(37 Pa.B. 2778)

7/1/08
to
6/30/09
(38 Pa.B. 3337)

Adams

2.65

2.89

3.28

3.98

4.53

4.55

Allegheny

1.03

1.07

1.10

1.10

1.15

1.16

Armstrong

2.36

2.52

2.56

2.70

2.79

2.87

Beaver

2.87

3.11

3.23

3.31

3.41

3.43

Bedford

4.48

5.13

5.00

5.47

5.81

6.45

Berks

1.11

1.16

1.25

1.33

1.47

1.52

Blair

11.91

12.66

11.91

12.20

12.20

12.05

Bradford

2.20

2.31

2.43

2.63

2.68

2.79

Bucks

28.57

32.26/8.07

8.93

10.10

10.99

10.64

Butler

8.93

9.62

9.90

10.20

10.42

10.75

Cambria

6.29

6.14/3.07

3.57

3.60

3.22

3.01

Cameron

2.83

2.68

2.81

3.08

2.96

2.85

Carbon

2.22

2.32

2.52

2.74

3.12

3.20

Centre

2.53

2.68

3.04

3.24

3.41

3.62

Chester

1.35

1.47

1.65

1.82

1.93

1.93

Clarion

4.98

5.26

5.10

5.38

5.65

5.16

Clearfield

4.88

5.24

5.13

5.47

5.75

5.68

Clinton

3.55

3.53

3.73

4.24

4.46

4.51

Columbia

2.92

3.05

3.26

3.47

3.55

3.76

Crawford

2.83

2.95

2.87

3.02

3.04

2.98

Cumberland

1.05

1.11/1.00

1.00

1.14

1.22

1.26

Dauphin

1.07

1.14

1.24

1.33

1.40

1.46

Delaware

1.15

1.26

1.38

1.55

1.64

1.72

Elk

5.00

5.05

5.26/2.18

2.18

2.65

2.49

Erie

1.00*

1.09

1.13

1.18

1.20

1.21

Fayette

1.00*

1.03

1.10

1.14

1.17

1.17

Forest

4.72

4.74

4.37

4.83

5.21

4.20

Franklin

6.45

6.90

7.69

9.35

10.20

9.62

Fulton

1.97

1.98

2.20

2.61

2.99

2.99

Greene

1.00*

1.13

1.21

1.21

1.16

1.24

Huntingdon

5.99

6.29

6.80

7.46

7.87

8.62

Indiana

7.09

7.30

7.69/4.35

4.35

6.17

5.95

Jefferson

5.08

5.32/1.74

1.74

1.85

1.87

2.05

Juniata

5.69

5.65

6.41

6.21

6.25

6.33

Lackawanna

4.70

5.21

5.38

5.95

7.09

6.67

Lancaster

1.16

1.22/1.00

1.00

1.22

1.31

1.36

Lawrence

1.00

1.08

1.10

1.14

1.14

1.12

Lebanon

11.91

12.20/6.25

6.25

6.80

7.35

7.41

Lehigh

2.24

2.45

2.73

3.16

3.58

3.70

Luzerne

13.89

14.71

15.39

17.24  

20.00

20.83

Lycoming

1.52

1.60/1.00

1.00

1.10

1.16

1.25

McKean

4.41

4.44/1.06

1.06

1.09

1.11

1.13

Mercer

3.64

3.50

3.56

3.68

3.66

3.52

Mifflin

1.96

2.03

2.09

2.18

2.20

2.29

Monroe

4.95

5.59

6.14

7.09

7.81

7.81

Montgomery

1.30

1.46

1.66

1.87

1.97

1.97

Montour

10.31

11.36/8.82

8.82/1.00

1.00

1.14

1.18

Northampton

2.35

2.55

2.75

3.18

3.44

3.61

Northumberland

7.19

7.46/4.07

4.07

3.64

4.53

4.61

Perry

1.07

1.10

1.16

1.33

1.36

1.49

Philadelphia

3.39

3.66[1]

3.37

3.50

3.52

3.55

Pike

4.10

4.41

4.76

5.47

6.17

6.17

Potter

2.38

2.37

2.53

2.72

2.80

2.86

Schuylkill

2.22

2.32

2.42

2.48

2.62

2.68

Snyder

5.71

6.10

6.29

6.58

5.32[2]

5.05

Somerset

2.34

2.47

2.63

2.71

2.91

2.98

Sullivan

4.10/1.00

1.00

1.19

1.52

1.40

1.55

Susquehanna

2.21

2.42

2.56

2.84

2.96

2.97

Tioga

1.06

1.11

1.18

1.25

1.33

1.37

Union

6.17

6.17

6.85/1.00

1.00

1.13

1.16

Venango

1.06

1.09/1.00

1.00

1.05

1.13

1.04

Warren

2.70

2.72

2.81

2.93

2.93

2.96

Washington

6.17

6.49

6.94

7.30

7.52

7.58

Wayne

10.99

12.20/1.00

1.00

1.23

1.32

1.37

Westmoreland

4.51

4.74

4.88

5.10

5.05

4.90

Wyoming

3.97

4.22

4.39

4.59

4.95

5.03

York

1.17

1.24

1.33/1.00

1.00

1.31

1.32



[1] Revised based on State Tax Equalization Board appeal decision, 35 Pa.B. 1308.

[2] Adjusted by the Department of Revenue to reflect assessment ratio change effective January 1, 2007.

The Pennsylvania Estate and Trust Cybrary
Daniel B. Evans, Attorney at Law
P.O. Box 27370
Philadelphia, PA 19118
Telephone: (215) 233-0988
Email: dan@evans-legal.com