TENTATIVE

REALTY TRANSFER TAX 2011 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS

July 1, 2012

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 reciprocals of the actual common level ratio (CLR). For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted from July 1, 2012 to June 30, 2013, except as indicated below. 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 Adams (1) Allegheny Armstrong Beaver Bedford Berks Blair Bradford Bucks Butler Cambria Cameron Carbon Centre Chester Clarion Clearfield Clinton Columbia Crawford Cumberland(1) Dauphin Delaware CLR FACTOR 1.00 1.17 2.41 2.94 1.27 1.28 5.95 2.97 9.24 5.90 2.91 2.02 2.10 3.47 1.69 2.89 4.95 1.03 3.60 2.29 1.00 1.37 1.38 COUNTY Elk Erie Fayette Forest Franklin Fulton Greene Huntingdon Indiana Jefferson Juniata Lackawanna Lancaster Lawrence Lebanon Lehigh Luzerne Lycoming McKean Mercer Mifflin Monroe Montgomery CLR FACTOR 2.16 1.18 1.26 3.57 7.04 2.48 1.34 7.42 3.85 1.92 5.38 5.12 1.27 1.03 6.13 2.80 1.00 1.25 1.33 2.77 1.80 4.09 1.61 COUNTY Montour Northampton Northumberland Perry (1) Philadelphia(2) Pike Potter Schuylkill Snyder Somerset Sullivan Susquehanna Tioga Union Venango Warren Washington Wayne Westmoreland Wyoming York CLR FACTOR 1.16 2.66 3.35 1.00 *3.97 3.90 2.52 1.79 4.84 2.41 1.53 3.06 1.36 1.20 1.00 2.73 3.27 1.19 4.40 4.99 1.16

(1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2011. (2) Adjusted by the Department of Revenue to reflect STEB appeal decision issued on April 21, 2012. * Tentative factor for 2011 is not yet available.

factor.not.doc