In 2019, the Pa. Department of Revenue published in the Pa. Bulletin a table of life estate and remainder factors to be used to determine the present value of a life estate or remainder that is being transferred subject to realty transfer tax. An explanation of that table, along with a link to the table, was posted on this site as a news article in 2020. That article was revised in 2022 when a new table of factors was published.

The DOR has now published a new table, and it appears that the DOR publishes similar tables every three years. Rather than posting a new article every three years, the original news article has been revised to include a chart with links to both past and current tables of factors.

So “Pa. Realty Transfer Tax on Life Estates and Remainders” will be updated from time to time as needed to include the current table of factors. A link to that posting is now included in the “Rate Tables” drop-down menu.