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.<\/p>\n\n\n\n
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.<\/p>\n\n\n\n
So “Pa. Realty Transfer Tax on Life Estates and Remainders<\/a>” 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.<\/p>\n\n\n\n <\/p>\n","protected":false},"excerpt":{"rendered":" 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 … Continue reading