{"id":1394,"date":"2014-06-12T12:38:13","date_gmt":"2014-06-12T16:38:13","guid":{"rendered":"http:\/\/resources.evans-legal.com\/?p=1394"},"modified":"2014-06-12T12:38:13","modified_gmt":"2014-06-12T16:38:13","slug":"common-level-ratios-pennsylvania-realty-transfer-tax-current-june-2014","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=1394","title":{"rendered":"Common Level Ratios for Pennsylvania Realty Transfer Tax (Current through June 2014)"},"content":{"rendered":"

Common Level Ratios for Pennsylvania Realty Transfer Tax<\/h1>\n

(Current through June 2014)<\/i><\/p>\n

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.<\/p>\n

The common level ratios are calculated by the State Tax Equalization Board based on sales data, 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.)<\/p>\n

The table below shows the factors which have been in effect for the last six 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 \u00a7 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.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n<\/colgroup>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Common Level Ratio Factors<\/span><\/th>\n<\/tr>\n<\/thead>\n
\n

County<\/strong><\/p>\n<\/td>\n

\n

7\/1\/03
\nto
\n6\/30\/04
\n<\/strong>(33 Pa.B. 2560)<\/span><\/p>\n<\/td>\n

\n

7\/1\/04
\nto
\n6\/30\/05
\n<\/strong>(34 Pa.B. 3074)<\/span><\/p>\n<\/td>\n

\n

7\/1\/05
\nto
\n6\/30\/06<\/strong>
\n<\/span>(35 Pa.B. 3365)<\/span><\/p>\n<\/td>\n

\n

7\/1\/06
\nto
\n6\/30\/07
\n<\/strong>(36 Pa.B. 2875)<\/span><\/p>\n<\/td>\n

\n

7\/1\/07
\nto
\n6\/30\/08
\n<\/strong>(37 Pa.B. 2778)<\/span><\/p>\n<\/td>\n

\n

7\/1\/08
\nto
\n6\/30\/09
\n<\/strong>(38 Pa.B. 3337)<\/span><\/p>\n<\/td>\n

\n

7\/1\/09
\nto
\n6\/30\/10
\n<\/strong>(39 Pa.B. 3245)<\/span><\/p>\n<\/td>\n

\n

7\/1\/10
\nto
\n6\/30\/11
\n<\/strong>(40 Pa.B. 4041)<\/span><\/p>\n<\/td>\n

\n

7\/1\/11
\nto
\n6\/30\/12
\n<\/strong>(41 Pa.B. 4262)<\/span><\/p>\n<\/td>\n

\n

7\/1\/12
\nto
\n6\/30\/13
\n<\/strong>(42 Pa.B. 5309)<\/span><\/p>\n<\/td>\n

\n

7\/1\/13
\nto
\n6\/30\/14
\n<\/strong>(43 Pa.B. 3599)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Adams<\/p>\n<\/td>\n

\n

2.65<\/p>\n<\/td>\n

\n

2.89<\/p>\n<\/td>\n

\n

3.28<\/p>\n<\/td>\n

\n

3.98<\/p>\n<\/td>\n

\n

4.53<\/p>\n<\/td>\n

\n

4.55<\/p>\n<\/td>\n

\n

4.51<\/p>\n<\/td>\n

\n

4.22<\/p>\n<\/td>\n

\n

1.00<\/p>\n<\/td>\n

\n

0.85<\/p>\n<\/td>\n

\n

0.84<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Allegheny<\/p>\n<\/td>\n

\n

1.03<\/p>\n<\/td>\n

\n

1.07<\/p>\n<\/td>\n

\n

1.10<\/p>\n<\/td>\n

\n

1.10<\/p>\n<\/td>\n

\n

1.15<\/p>\n<\/td>\n

\n

1.16<\/p>\n<\/td>\n

\n

1.14<\/p>\n<\/td>\n

\n

1.16<\/p>\n<\/td>\n

\n

1.17<\/p>\n<\/td>\n

\n

1.17\/1.00[10]<\/span><\/sup><\/p>\n<\/td>\n

\n

1.00<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Armstrong<\/p>\n<\/td>\n

\n

2.36<\/p>\n<\/td>\n

\n

2.52<\/p>\n<\/td>\n

\n

2.56<\/p>\n<\/td>\n

\n

2.70<\/p>\n<\/td>\n

\n

2.79<\/p>\n<\/td>\n

\n

2.87<\/p>\n<\/td>\n

\n

2.76<\/p>\n<\/td>\n

\n

2.77<\/p>\n<\/td>\n

\n

2.65<\/p>\n<\/td>\n

\n

2.40<\/p>\n<\/td>\n

\n

2.32<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Beaver<\/p>\n<\/td>\n

\n

2.87<\/p>\n<\/td>\n

\n

3.11<\/p>\n<\/td>\n

\n

3.23<\/p>\n<\/td>\n

\n

3.31<\/p>\n<\/td>\n

\n

3.41<\/p>\n<\/td>\n

\n

3.43<\/p>\n<\/td>\n

\n

3.36<\/p>\n<\/td>\n

\n

3.35<\/p>\n<\/td>\n

\n

3.06<\/p>\n<\/td>\n

\n

2.93<\/p>\n<\/td>\n

\n

3.18<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Bedford<\/p>\n<\/td>\n

\n

4.48<\/p>\n<\/td>\n

\n

5.13<\/p>\n<\/td>\n

\n

5.00<\/p>\n<\/td>\n

\n

5.47<\/p>\n<\/td>\n

\n

5.81<\/p>\n<\/td>\n

\n

6.45<\/p>\n<\/td>\n

\n

5.59\/1.00[8]<\/span><\/sup><\/p>\n<\/td>\n

\n

1.00<\/p>\n<\/td>\n

\n

1.28<\/p>\n<\/td>\n

\n

1.28\/1.00[10]<\/span><\/sup><\/p>\n<\/td>\n

\n

1.00<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Berks<\/p>\n<\/td>\n

\n

1.11<\/p>\n<\/td>\n

\n

1.16<\/p>\n<\/td>\n

\n

1.25<\/p>\n<\/td>\n

\n

1.33<\/p>\n<\/td>\n

\n

1.47<\/p>\n<\/td>\n

\n

1.52<\/p>\n<\/td>\n

\n

1.48<\/p>\n<\/td>\n

\n

1.43<\/p>\n<\/td>\n

\n

1.37<\/p>\n<\/td>\n

\n

1.28<\/p>\n<\/td>\n

\n

1.28<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Blair<\/p>\n<\/td>\n

\n

11.91<\/p>\n<\/td>\n

\n

12.66<\/p>\n<\/td>\n

\n

11.91<\/p>\n<\/td>\n

\n

12.20<\/p>\n<\/td>\n

\n

12.20<\/p>\n<\/td>\n

\n

12.05<\/p>\n<\/td>\n

\n

12.66\/9.50[8]<\/span><\/sup><\/p>\n<\/td>\n

\n

8.43<\/p>\n<\/td>\n

\n

6.67<\/p>\n<\/td>\n

\n

5.59<\/p>\n<\/td>\n

\n

6.25<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Bradford<\/p>\n<\/td>\n

\n

2.20<\/p>\n<\/td>\n

\n

2.31<\/p>\n<\/td>\n

\n

2.43<\/p>\n<\/td>\n

\n

2.63<\/p>\n<\/td>\n

\n

2.68<\/p>\n<\/td>\n

\n

2.79<\/p>\n<\/td>\n

\n

2.77<\/p>\n<\/td>\n

\n

2.94<\/p>\n<\/td>\n

\n

2.99<\/p>\n<\/td>\n

\n

3.00<\/p>\n<\/td>\n

\n

2.98<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Bucks<\/p>\n<\/td>\n

\n

28.57<\/p>\n<\/td>\n

\n

32.26\/8.07<\/p>\n<\/td>\n

\n

8.93<\/p>\n<\/td>\n

\n

10.10<\/p>\n<\/td>\n

\n

10.99<\/p>\n<\/td>\n

\n

10.64<\/p>\n<\/td>\n

\n

10.31<\/p>\n<\/td>\n

\n

9.17<\/p>\n<\/td>\n

\n

8.85<\/p>\n<\/td>\n

\n

9.26<\/p>\n<\/td>\n

\n

9.09<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Butler<\/p>\n<\/td>\n

\n

8.93<\/p>\n<\/td>\n

\n

9.62<\/p>\n<\/td>\n

\n

9.90<\/p>\n<\/td>\n

\n

10.20<\/p>\n<\/td>\n

\n

10.42<\/p>\n<\/td>\n

\n

10.75\/ 8.06[4]<\/span><\/sup><\/p>\n<\/td>\n

\n

6.25[6]<\/span><\/sup><\/p>\n<\/td>\n

\n

7.30<\/p>\n<\/td>\n

\n

5.24<\/p>\n<\/td>\n

\n

5.88<\/p>\n<\/td>\n

\n

7.41<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Cambria<\/p>\n<\/td>\n

\n

6.29<\/p>\n<\/td>\n

\n

6.14\/3.07<\/p>\n<\/td>\n

\n

3.57<\/p>\n<\/td>\n

\n

3.60<\/p>\n<\/td>\n

\n

3.22<\/p>\n<\/td>\n

\n

3.01<\/p>\n<\/td>\n

\n

3.03<\/p>\n<\/td>\n

\n

2.82<\/p>\n<\/td>\n

\n

2.99<\/p>\n<\/td>\n

\n

2.91<\/p>\n<\/td>\n

\n

3.09<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Cameron<\/p>\n<\/td>\n

\n

2.83<\/p>\n<\/td>\n

\n

2.68<\/p>\n<\/td>\n

\n

2.81<\/p>\n<\/td>\n

\n

3.08<\/p>\n<\/td>\n

\n

2.96<\/p>\n<\/td>\n

\n

2.85<\/p>\n<\/td>\n

\n

2.99<\/p>\n<\/td>\n

\n

3.08<\/p>\n<\/td>\n

\n

2.44<\/p>\n<\/td>\n

\n

2.31<\/p>\n<\/td>\n

\n

2.25<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Carbon<\/p>\n<\/td>\n

\n

2.22<\/p>\n<\/td>\n

\n

2.32<\/p>\n<\/td>\n

\n

2.52<\/p>\n<\/td>\n

\n

2.74<\/p>\n<\/td>\n

\n

3.12<\/p>\n<\/td>\n

\n

3.20<\/p>\n<\/td>\n

\n

3.01<\/p>\n<\/td>\n

\n

2.72<\/p>\n<\/td>\n

\n

2.33<\/p>\n<\/td>\n

\n

2.18<\/p>\n<\/td>\n

\n

1.94<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Centre<\/p>\n<\/td>\n

\n

2.53<\/p>\n<\/td>\n

\n

2.68<\/p>\n<\/td>\n

\n

3.04<\/p>\n<\/td>\n

\n

3.24<\/p>\n<\/td>\n

\n

3.41<\/p>\n<\/td>\n

\n

3.62<\/p>\n<\/td>\n

\n

3.47<\/p>\n<\/td>\n

\n

3.46<\/p>\n<\/td>\n

\n

3.56<\/p>\n<\/td>\n

\n

3.47<\/p>\n<\/td>\n

\n

3.52<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Chester<\/p>\n<\/td>\n

\n

1.35<\/p>\n<\/td>\n

\n

1.47<\/p>\n<\/td>\n

\n

1.65<\/p>\n<\/td>\n

\n

1.82<\/p>\n<\/td>\n

\n

1.93<\/p>\n<\/td>\n

\n

1.93<\/p>\n<\/td>\n

\n

1.89<\/p>\n<\/td>\n

\n

1.81<\/p>\n<\/td>\n

\n

1.79<\/p>\n<\/td>\n

\n

1.70<\/p>\n<\/td>\n

\n

1.66<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Clarion<\/p>\n<\/td>\n

\n

4.98<\/p>\n<\/td>\n

\n

5.26<\/p>\n<\/td>\n

\n

5.10<\/p>\n<\/td>\n

\n

5.38<\/p>\n<\/td>\n

\n

5.65<\/p>\n<\/td>\n

\n

5.16\/3.87[4]<\/span><\/sup><\/p>\n<\/td>\n

\n

3.70[6]<\/span><\/sup><\/p>\n<\/td>\n

\n

3.80<\/p>\n<\/td>\n

\n

3.38<\/p>\n<\/td>\n

\n

2.89<\/p>\n<\/td>\n

\n

3.45<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Clearfield<\/p>\n<\/td>\n

\n

4.88<\/p>\n<\/td>\n

\n

5.24<\/p>\n<\/td>\n

\n

5.13<\/p>\n<\/td>\n

\n

5.47<\/p>\n<\/td>\n

\n

5.75<\/p>\n<\/td>\n

\n

5.68<\/p>\n<\/td>\n

\n

4.74<\/p>\n<\/td>\n

\n

5.29<\/p>\n<\/td>\n

\n

4.95<\/p>\n<\/td>\n

\n

4.95<\/p>\n<\/td>\n

\n

4.67<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Clinton<\/p>\n<\/td>\n

\n

3.55<\/p>\n<\/td>\n

\n

3.53<\/p>\n<\/td>\n

\n

3.73<\/p>\n<\/td>\n

\n

4.24<\/p>\n<\/td>\n

\n

4.46<\/p>\n<\/td>\n

\n

4.51\/1.00[4]<\/span><\/sup><\/p>\n<\/td>\n

\n

1.00[6]<\/span><\/sup><\/p>\n<\/td>\n

\n

1.03<\/p>\n<\/td>\n

\n

1.01<\/p>\n<\/td>\n

\n

1.03<\/p>\n<\/td>\n

\n

1.06<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Columbia<\/p>\n<\/td>\n

\n

2.92<\/p>\n<\/td>\n

\n

3.05<\/p>\n<\/td>\n

\n

3.26<\/p>\n<\/td>\n

\n

3.47<\/p>\n<\/td>\n

\n

3.55<\/p>\n<\/td>\n

\n

3.76<\/p>\n<\/td>\n

\n

3.69<\/p>\n<\/td>\n

\n

3.69<\/p>\n<\/td>\n

\n

3.79<\/p>\n<\/td>\n

\n

3.60<\/p>\n<\/td>\n

\n

3.55<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Crawford<\/p>\n<\/td>\n

\n

2.83<\/p>\n<\/td>\n

\n

2.95<\/p>\n<\/td>\n

\n

2.87<\/p>\n<\/td>\n

\n

3.02<\/p>\n<\/td>\n

\n

3.04<\/p>\n<\/td>\n

\n

2.98<\/p>\n<\/td>\n

\n

2.85<\/p>\n<\/td>\n

\n

2.78<\/p>\n<\/td>\n

\n

2.68<\/p>\n<\/td>\n

\n

2.43<\/p>\n<\/td>\n

\n

2.55<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Cumberland<\/p>\n<\/td>\n

\n

1.05<\/p>\n<\/td>\n

\n

1.11\/1.00<\/p>\n<\/td>\n

\n

1.00<\/p>\n<\/td>\n

\n

1.14<\/p>\n<\/td>\n

\n

1.22<\/p>\n<\/td>\n

\n

1.26<\/p>\n<\/td>\n

\n

1.26<\/p>\n<\/td>\n

\n

1.25<\/p>\n<\/td>\n

\n

1.00<\/p>\n<\/td>\n

\n

1.00<\/p>\n<\/td>\n

\n

0.97<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Dauphin<\/p>\n<\/td>\n

\n

1.07<\/p>\n<\/td>\n

\n

1.14<\/p>\n<\/td>\n

\n

1.24<\/p>\n<\/td>\n

\n

1.33<\/p>\n<\/td>\n

\n

1.40<\/p>\n<\/td>\n

\n

1.46<\/p>\n<\/td>\n

\n

1.42<\/p>\n<\/td>\n

\n

1.42<\/p>\n<\/td>\n

\n

1.36<\/p>\n<\/td>\n

\n

1.38<\/p>\n<\/td>\n

\n

1.31<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Delaware<\/p>\n<\/td>\n

\n

1.15<\/p>\n<\/td>\n

\n

1.26<\/p>\n<\/td>\n

\n

1.38<\/p>\n<\/td>\n

\n

1.55<\/p>\n<\/td>\n

\n

1.64<\/p>\n<\/td>\n

\n

1.72<\/p>\n<\/td>\n

\n

1.63<\/p>\n<\/td>\n

\n

1.56<\/p>\n<\/td>\n

\n

1.48<\/p>\n<\/td>\n

\n

1.39<\/p>\n<\/td>\n

\n

1.35<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Elk<\/p>\n<\/td>\n

\n

5.00<\/p>\n<\/td>\n

\n

5.05<\/p>\n<\/td>\n

\n

5.26\/2.18<\/p>\n<\/td>\n

\n

2.18<\/p>\n<\/td>\n

\n

2.65<\/p>\n<\/td>\n

\n

2.49<\/p>\n<\/td>\n

\n

2.61<\/p>\n<\/td>\n

\n

2.52<\/p>\n<\/td>\n

\n

2.36<\/p>\n<\/td>\n

\n

2.16<\/p>\n<\/td>\n

\n

2.06<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Erie<\/p>\n<\/td>\n

\n

1.00*<\/p>\n<\/td>\n

\n

1.09<\/p>\n<\/td>\n

\n

1.13<\/p>\n<\/td>\n

\n

1.18<\/p>\n<\/td>\n

\n

1.20<\/p>\n<\/td>\n

\n

1.21<\/p>\n<\/td>\n

\n

1.26<\/p>\n<\/td>\n

\n

1.22<\/p>\n<\/td>\n

\n

1.18<\/p>\n<\/td>\n

\n

1.18\/1.00[10]<\/span><\/sup><\/p>\n<\/td>\n

\n

1.00<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Fayette<\/p>\n<\/td>\n

\n

1.00*<\/p>\n<\/td>\n

\n

1.03<\/p>\n<\/td>\n

\n

1.10<\/p>\n<\/td>\n

\n

1.14<\/p>\n<\/td>\n

\n

1.17<\/p>\n<\/td>\n

\n

1.17<\/p>\n<\/td>\n

\n

1.22<\/p>\n<\/td>\n

\n

1.23<\/p>\n<\/td>\n

\n

1.21<\/p>\n<\/td>\n

\n

1.25<\/p>\n<\/td>\n

\n

1.23<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Forest<\/p>\n<\/td>\n

\n

4.72<\/p>\n<\/td>\n

\n

4.74<\/p>\n<\/td>\n

\n

4.37<\/p>\n<\/td>\n

\n

4.83<\/p>\n<\/td>\n

\n

5.21<\/p>\n<\/td>\n

\n

4.20<\/p>\n<\/td>\n

\n

5.10<\/p>\n<\/td>\n

\n

4.26<\/p>\n<\/td>\n

\n

3.73<\/p>\n<\/td>\n

\n

3.56<\/p>\n<\/td>\n

\n

3.35<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Franklin<\/p>\n<\/td>\n

\n

6.45<\/p>\n<\/td>\n

\n

6.90<\/p>\n<\/td>\n

\n

7.69<\/p>\n<\/td>\n

\n

9.35<\/p>\n<\/td>\n

\n

10.20<\/p>\n<\/td>\n

\n

9.62<\/p>\n<\/td>\n

\n

8.62<\/p>\n<\/td>\n

\n

8.13<\/p>\n<\/td>\n

\n

7.63<\/p>\n<\/td>\n

\n

7.04<\/p>\n<\/td>\n

\n

6.80<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Fulton<\/p>\n<\/td>\n

\n

1.97<\/p>\n<\/td>\n

\n

1.98<\/p>\n<\/td>\n

\n

2.20<\/p>\n<\/td>\n

\n

2.61<\/p>\n<\/td>\n

\n

2.99<\/p>\n<\/td>\n

\n

2.99<\/p>\n<\/td>\n

\n

3.00<\/p>\n<\/td>\n

\n

3.44<\/p>\n<\/td>\n

\n

2.85<\/p>\n<\/td>\n

\n

2.56<\/p>\n<\/td>\n

\n

2.46<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Greene<\/p>\n<\/td>\n

\n

1.00*<\/p>\n<\/td>\n

\n

1.13<\/p>\n<\/td>\n

\n

1.21<\/p>\n<\/td>\n

\n

1.21<\/p>\n<\/td>\n

\n

1.16<\/p>\n<\/td>\n

\n

1.24<\/p>\n<\/td>\n

\n

1.40<\/p>\n<\/td>\n

\n

1.18<\/p>\n<\/td>\n

\n

1.20<\/p>\n<\/td>\n

\n

1.35<\/p>\n<\/td>\n

\n

1.41<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Huntingdon<\/p>\n<\/td>\n

\n

5.99<\/p>\n<\/td>\n

\n

6.29<\/p>\n<\/td>\n

\n

6.80<\/p>\n<\/td>\n

\n

7.46<\/p>\n<\/td>\n

\n

7.87<\/p>\n<\/td>\n

\n

8.62<\/p>\n<\/td>\n

\n

8.27<\/p>\n<\/td>\n

\n

7.58<\/p>\n<\/td>\n

\n

7.19<\/p>\n<\/td>\n

\n

3.72\/3.46[12]<\/span><\/sup><\/p>\n<\/td>\n

\n

3.46<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Indiana<\/p>\n<\/td>\n

\n

7.09<\/p>\n<\/td>\n

\n

7.30<\/p>\n<\/td>\n

\n

7.69\/4.35<\/p>\n<\/td>\n

\n

4.35<\/p>\n<\/td>\n

\n

6.17<\/p>\n<\/td>\n

\n

5.95<\/p>\n<\/td>\n

\n

5.99<\/p>\n<\/td>\n

\n

5.68<\/p>\n<\/td>\n

\n

5.21<\/p>\n<\/td>\n

\n

5.62<\/p>\n<\/td>\n

\n

5.05<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Jefferson<\/p>\n<\/td>\n

\n

5.08<\/p>\n<\/td>\n

\n

5.32\/1.74<\/p>\n<\/td>\n

\n

1.74<\/p>\n<\/td>\n

\n

1.85<\/p>\n<\/td>\n

\n

1.87<\/p>\n<\/td>\n

\n

2.05<\/p>\n<\/td>\n

\n

1.97<\/p>\n<\/td>\n

\n

1.86<\/p>\n<\/td>\n

\n

1.85<\/p>\n<\/td>\n

\n

1.92<\/p>\n<\/td>\n

\n

2.08<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Juniata<\/p>\n<\/td>\n

\n

5.69<\/p>\n<\/td>\n

\n

5.65<\/p>\n<\/td>\n

\n

6.41<\/p>\n<\/td>\n

\n

6.21<\/p>\n<\/td>\n

\n

6.25<\/p>\n<\/td>\n

\n

6.33<\/p>\n<\/td>\n

\n

6.90<\/p>\n<\/td>\n

\n

5.88<\/p>\n<\/td>\n

\n

4.74<\/p>\n<\/td>\n

\n

5.43<\/p>\n<\/td>\n

\n

5.35<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Lackawanna<\/p>\n<\/td>\n

\n

4.70<\/p>\n<\/td>\n

\n

5.21<\/p>\n<\/td>\n

\n

5.38<\/p>\n<\/td>\n

\n

5.95<\/p>\n<\/td>\n

\n

7.09<\/p>\n<\/td>\n

\n

6.67<\/p>\n<\/td>\n

\n

6.17<\/p>\n<\/td>\n

\n

5.88<\/p>\n<\/td>\n

\n

5.49<\/p>\n<\/td>\n

\n

5.18<\/p>\n<\/td>\n

\n

5.00<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Lancaster<\/p>\n<\/td>\n

\n

1.16<\/p>\n<\/td>\n

\n

1.22\/1.00<\/p>\n<\/td>\n

\n

1.00<\/p>\n<\/td>\n

\n

1.22<\/p>\n<\/td>\n

\n

1.31<\/p>\n<\/td>\n

\n

1.36<\/p>\n<\/td>\n

\n

1.35<\/p>\n<\/td>\n

\n

1.33<\/p>\n<\/td>\n

\n

1.31<\/p>\n<\/td>\n

\n

1.27<\/p>\n<\/td>\n

\n

1.24<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Lawrence<\/p>\n<\/td>\n

\n

1.00<\/p>\n<\/td>\n

\n

1.08<\/p>\n<\/td>\n

\n

1.10<\/p>\n<\/td>\n

\n

1.14<\/p>\n<\/td>\n

\n

1.14<\/p>\n<\/td>\n

\n

1.12<\/p>\n<\/td>\n

\n

1.19[7]<\/span><\/sup><\/p>\n<\/td>\n

\n

1.18<\/p>\n<\/td>\n

\n

1.05<\/p>\n<\/td>\n

\n

1.03<\/p>\n<\/td>\n

\n

1.03<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Lebanon<\/p>\n<\/td>\n

\n

11.91<\/p>\n<\/td>\n

\n

12.20\/6.25<\/p>\n<\/td>\n

\n

6.25<\/p>\n<\/td>\n

\n

6.80<\/p>\n<\/td>\n

\n

7.35<\/p>\n<\/td>\n

\n

7.41<\/p>\n<\/td>\n

\n

7.46<\/p>\n<\/td>\n

\n

7.04<\/p>\n<\/td>\n

\n

6.33<\/p>\n<\/td>\n

\n

6.14\/1.00[10]<\/span><\/sup><\/p>\n<\/td>\n

\n

1.00<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Lehigh<\/p>\n<\/td>\n

\n

2.24<\/p>\n<\/td>\n

\n

2.45<\/p>\n<\/td>\n

\n

2.73<\/p>\n<\/td>\n

\n

3.16<\/p>\n<\/td>\n

\n

3.58<\/p>\n<\/td>\n

\n

3.70<\/p>\n<\/td>\n

\n

3.50<\/p>\n<\/td>\n

\n

3.11<\/p>\n<\/td>\n

\n

2.80<\/p>\n<\/td>\n

\n

2.81\/1.00[10]<\/span><\/sup><\/p>\n<\/td>\n

\n

1.00<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Luzerne<\/p>\n<\/td>\n

\n

13.89<\/p>\n<\/td>\n

\n

14.71<\/p>\n<\/td>\n

\n

15.39<\/p>\n<\/td>\n

\n

17.24<\/p>\n<\/td>\n

\n

20<\/p>\n<\/td>\n

\n

20.83\/1.00[5]<\/span><\/sup><\/p>\n<\/td>\n

\n

1.00[6]<\/span><\/sup><\/p>\n<\/td>\n

\n

1.00<\/p>\n<\/td>\n

\n

1.00<\/p>\n<\/td>\n

\n

0.91<\/p>\n<\/td>\n

\n

0.91<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Lycoming<\/p>\n<\/td>\n

\n

1.52<\/p>\n<\/td>\n

\n

1.60\/1.00<\/p>\n<\/td>\n

\n

1.00<\/p>\n<\/td>\n

\n

1.10<\/p>\n<\/td>\n

\n

1.16<\/p>\n<\/td>\n

\n

1.25<\/p>\n<\/td>\n

\n

1.19<\/p>\n<\/td>\n

\n

1.21<\/p>\n<\/td>\n

\n

1.21<\/p>\n<\/td>\n

\n

1.25<\/p>\n<\/td>\n

\n

1.26<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

McKean<\/p>\n<\/td>\n

\n

4.41<\/p>\n<\/td>\n

\n

4.44\/1.06<\/p>\n<\/td>\n

\n

1.06<\/p>\n<\/td>\n

\n

1.09<\/p>\n<\/td>\n

\n

1.11<\/p>\n<\/td>\n

\n

1.13<\/p>\n<\/td>\n

\n

1.31<\/p>\n<\/td>\n

\n

1.18<\/p>\n<\/td>\n

\n

1.16<\/p>\n<\/td>\n

\n

1.11<\/p>\n<\/td>\n

\n

1.09<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Mercer<\/p>\n<\/td>\n

\n

3.64<\/p>\n<\/td>\n

\n

3.50<\/p>\n<\/td>\n

\n

3.56<\/p>\n<\/td>\n

\n

3.68<\/p>\n<\/td>\n

\n

3.66<\/p>\n<\/td>\n

\n

3.52<\/p>\n<\/td>\n

\n

3.26<\/p>\n<\/td>\n

\n

2.92<\/p>\n<\/td>\n

\n

2.89<\/p>\n<\/td>\n

\n

2.77<\/p>\n<\/td>\n

\n

2.78<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Mifflin<\/p>\n<\/td>\n

\n

1.96<\/p>\n<\/td>\n

\n

2.03<\/p>\n<\/td>\n

\n

2.09<\/p>\n<\/td>\n

\n

2.18<\/p>\n<\/td>\n

\n

2.20<\/p>\n<\/td>\n

\n

2.29<\/p>\n<\/td>\n

\n

2.15<\/p>\n<\/td>\n

\n

2.12<\/p>\n<\/td>\n

\n

1.91<\/p>\n<\/td>\n

\n

1.80<\/p>\n<\/td>\n

\n

1.96<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Monroe<\/p>\n<\/td>\n

\n

4.95<\/p>\n<\/td>\n

\n

5.59<\/p>\n<\/td>\n

\n

6.14<\/p>\n<\/td>\n

\n

7.09<\/p>\n<\/td>\n

\n

7.81<\/p>\n<\/td>\n

\n

7.81<\/p>\n<\/td>\n

\n

7.41<\/p>\n<\/td>\n

\n

6.33<\/p>\n<\/td>\n

\n

5.95<\/p>\n<\/td>\n

\n

5.15<\/p>\n<\/td>\n

\n

4.55<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Montgomery<\/p>\n<\/td>\n

\n

1.30<\/p>\n<\/td>\n

\n

1.46<\/p>\n<\/td>\n

\n

1.66<\/p>\n<\/td>\n

\n

1.87<\/p>\n<\/td>\n

\n

1.97<\/p>\n<\/td>\n

\n

1.97<\/p>\n<\/td>\n

\n

1.85<\/p>\n<\/td>\n

\n

1.78<\/p>\n<\/td>\n

\n

1.72<\/p>\n<\/td>\n

\n

1.61<\/p>\n<\/td>\n

\n

1.58<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Montour<\/p>\n<\/td>\n

\n

10.31<\/p>\n<\/td>\n

\n

11.36\/8.82<\/p>\n<\/td>\n

\n

8.82\/1.00<\/p>\n<\/td>\n

\n

1.00<\/p>\n<\/td>\n

\n

1.14<\/p>\n<\/td>\n

\n

1.18<\/p>\n<\/td>\n

\n

1.37<\/p>\n<\/td>\n

\n

1.23<\/p>\n<\/td>\n

\n

1.23<\/p>\n<\/td>\n

\n

1.16<\/p>\n<\/td>\n

\n

1.20<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Northampton<\/p>\n<\/td>\n

\n

2.35<\/p>\n<\/td>\n

\n

2.55<\/p>\n<\/td>\n

\n

2.75<\/p>\n<\/td>\n

\n

3.18<\/p>\n<\/td>\n

\n

3.44<\/p>\n<\/td>\n

\n

3.61<\/p>\n<\/td>\n

\n

3.37<\/p>\n<\/td>\n

\n

3.14<\/p>\n<\/td>\n

\n

2.98<\/p>\n<\/td>\n

\n

2.67<\/p>\n<\/td>\n

\n

2.64<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Northumberland<\/p>\n<\/td>\n

\n

7.19<\/p>\n<\/td>\n

\n

7.46\/4.07<\/p>\n<\/td>\n

\n

4.07<\/p>\n<\/td>\n

\n

3.64<\/p>\n<\/td>\n

\n

4.53<\/p>\n<\/td>\n

\n

4.61<\/p>\n<\/td>\n

\n

4.43<\/p>\n<\/td>\n

\n

4.12<\/p>\n<\/td>\n

\n

3.62<\/p>\n<\/td>\n

\n

3.58<\/p>\n<\/td>\n

\n

3.60<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Perry<\/p>\n<\/td>\n

\n

1.07<\/p>\n<\/td>\n

\n

1.10<\/p>\n<\/td>\n

\n

1.16<\/p>\n<\/td>\n

\n

1.33<\/p>\n<\/td>\n

\n

1.36<\/p>\n<\/td>\n

\n

1.49<\/p>\n<\/td>\n

\n

1.49<\/p>\n<\/td>\n

\n

1.44<\/p>\n<\/td>\n

\n

1.00<\/p>\n<\/td>\n

\n

1.00<\/p>\n<\/td>\n

\n

1.09<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Philadelphia<\/p>\n<\/td>\n

\n

3.39<\/p>\n<\/td>\n

\n

3.66[1]<\/span><\/sup><\/p>\n<\/td>\n

\n

3.37<\/p>\n<\/td>\n

\n

3.50<\/p>\n<\/td>\n

\n

3.52<\/p>\n<\/td>\n

\n

3.55<\/p>\n<\/td>\n

\n

3.06<\/p>\n<\/td>\n

\n

3.13<\/p>\n<\/td>\n

\n

3.97[9]<\/span><\/sup><\/p>\n<\/td>\n

\n

3.27[11]<\/span><\/sup><\/p>\n<\/td>\n

\n

3.27<\/span>[13]<\/sup><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Pike<\/p>\n<\/td>\n

\n

4.10<\/p>\n<\/td>\n

\n

4.41<\/p>\n<\/td>\n

\n

4.76<\/p>\n<\/td>\n

\n

5.47<\/p>\n<\/td>\n

\n

6.17<\/p>\n<\/td>\n

\n

6.17<\/p>\n<\/td>\n

\n

5.85<\/p>\n<\/td>\n

\n

4.90<\/p>\n<\/td>\n

\n

4.67<\/p>\n<\/td>\n

\n

4.05<\/p>\n<\/td>\n

\n

3.88<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Potter<\/p>\n<\/td>\n

\n

2.38<\/p>\n<\/td>\n

\n

2.37<\/p>\n<\/td>\n

\n

2.53<\/p>\n<\/td>\n

\n

2.72<\/p>\n<\/td>\n

\n

2.80<\/p>\n<\/td>\n

\n

2.86<\/p>\n<\/td>\n

\n

2.91<\/p>\n<\/td>\n

\n

2.55<\/p>\n<\/td>\n

\n

3.21<\/p>\n<\/td>\n

\n

2.73<\/p>\n<\/td>\n

\n

2.52<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Schuylkill<\/p>\n<\/td>\n

\n

2.22<\/p>\n<\/td>\n

\n

2.32<\/p>\n<\/td>\n

\n

2.42<\/p>\n<\/td>\n

\n

2.48<\/p>\n<\/td>\n

\n

2.62<\/p>\n<\/td>\n

\n

2.68<\/p>\n<\/td>\n

\n

2.51<\/p>\n<\/td>\n

\n

2.40<\/p>\n<\/td>\n

\n

2.11<\/p>\n<\/td>\n

\n

2.15<\/p>\n<\/td>\n

\n

2.02<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Snyder<\/p>\n<\/td>\n

\n

5.71<\/p>\n<\/td>\n

\n

6.10<\/p>\n<\/td>\n

\n

6.29<\/p>\n<\/td>\n

\n

6.58<\/p>\n<\/td>\n

\n

5.32[2]<\/span><\/sup><\/p>\n<\/td>\n

\n

5.05<\/p>\n<\/td>\n

\n

5.68<\/p>\n<\/td>\n

\n

5.03<\/p>\n<\/td>\n

\n

5.56<\/p>\n<\/td>\n

\n

4.83<\/p>\n<\/td>\n

\n

5.08<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Somerset<\/p>\n<\/td>\n

\n

2.34<\/p>\n<\/td>\n

\n

2.47<\/p>\n<\/td>\n

\n

2.63<\/p>\n<\/td>\n

\n

2.71<\/p>\n<\/td>\n

\n

2.91<\/p>\n<\/td>\n

\n

2.98<\/p>\n<\/td>\n

\n

2.99<\/p>\n<\/td>\n

\n

2.81<\/p>\n<\/td>\n

\n

2.51<\/p>\n<\/td>\n

\n

2.45<\/p>\n<\/td>\n

\n

2.57<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Sullivan<\/p>\n<\/td>\n

\n

4.10\/1.00<\/p>\n<\/td>\n

\n

1.00<\/p>\n<\/td>\n

\n

1.19<\/p>\n<\/td>\n

\n

1.52<\/p>\n<\/td>\n

\n

1.40<\/p>\n<\/td>\n

\n

1.55<\/p>\n<\/td>\n

\n

1.66<\/p>\n<\/td>\n

\n

1.48<\/p>\n<\/td>\n

\n

1.44<\/p>\n<\/td>\n

\n

1.54<\/p>\n<\/td>\n

\n

1.43<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Susquehanna<\/p>\n<\/td>\n

\n

2.21<\/p>\n<\/td>\n

\n

2.42<\/p>\n<\/td>\n

\n

2.56<\/p>\n<\/td>\n

\n

2.84<\/p>\n<\/td>\n

\n

2.96<\/p>\n<\/td>\n

\n

2.97<\/p>\n<\/td>\n

\n

3.06<\/p>\n<\/td>\n

\n

2.92<\/p>\n<\/td>\n

\n

2.82<\/p>\n<\/td>\n

\n

3.06<\/p>\n<\/td>\n

\n

2.94<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Tioga<\/p>\n<\/td>\n

\n

1.06<\/p>\n<\/td>\n

\n

1.11<\/p>\n<\/td>\n

\n

1.18<\/p>\n<\/td>\n

\n

1.25<\/p>\n<\/td>\n

\n

1.33<\/p>\n<\/td>\n

\n

1.37<\/p>\n<\/td>\n

\n

1.41<\/p>\n<\/td>\n

\n

1.36<\/p>\n<\/td>\n

\n

1.36<\/p>\n<\/td>\n

\n

1.36<\/p>\n<\/td>\n

\n

1.49<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Union<\/p>\n<\/td>\n

\n

6.17<\/p>\n<\/td>\n

\n

6.17<\/p>\n<\/td>\n

\n

6.85\/1.00<\/p>\n<\/td>\n

\n

1.00<\/p>\n<\/td>\n

\n

1.13<\/p>\n<\/td>\n

\n

1.16<\/p>\n<\/td>\n

\n

1.34<\/p>\n<\/td>\n

\n

1.29<\/p>\n<\/td>\n

\n

1.29<\/p>\n<\/td>\n

\n

1.20<\/p>\n<\/td>\n

\n

1.25<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Venango<\/p>\n<\/td>\n

\n

1.06<\/p>\n<\/td>\n

\n

1.09\/1.00<\/p>\n<\/td>\n

\n

1.00<\/p>\n<\/td>\n

\n

1.05<\/p>\n<\/td>\n

\n

1.13<\/p>\n<\/td>\n

\n

1.06[3]<\/span><\/sup><\/p>\n<\/td>\n

\n

1.10<\/p>\n<\/td>\n

\n

1.07<\/p>\n<\/td>\n

\n

1.11<\/p>\n<\/td>\n

\n

1.06<\/p>\n<\/td>\n

\n

1.06<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Warren<\/p>\n<\/td>\n

\n

2.70<\/p>\n<\/td>\n

\n

2.72<\/p>\n<\/td>\n

\n

2.81<\/p>\n<\/td>\n

\n

2.93<\/p>\n<\/td>\n

\n

2.93<\/p>\n<\/td>\n

\n

2.96<\/p>\n<\/td>\n

\n

2.89<\/p>\n<\/td>\n

\n

2.94<\/p>\n<\/td>\n

\n

2.89<\/p>\n<\/td>\n

\n

2.80<\/p>\n<\/td>\n

\n

3.02<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Washington<\/p>\n<\/td>\n

\n

6.17<\/p>\n<\/td>\n

\n

6.49<\/p>\n<\/td>\n

\n

6.94<\/p>\n<\/td>\n

\n

7.30<\/p>\n<\/td>\n

\n

7.52<\/p>\n<\/td>\n

\n

7.58<\/p>\n<\/td>\n

\n

7.25<\/p>\n<\/td>\n

\n

5.71<\/p>\n<\/td>\n

\n

4.69<\/p>\n<\/td>\n

\n

6.80<\/p>\n<\/td>\n

\n

7.87<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Wayne<\/p>\n<\/td>\n

\n

10.99<\/p>\n<\/td>\n

\n

12.20\/1.00<\/p>\n<\/td>\n

\n

1.00<\/p>\n<\/td>\n

\n

1.23<\/p>\n<\/td>\n

\n

1.32<\/p>\n<\/td>\n

\n

1.37<\/p>\n<\/td>\n

\n

1.56<\/p>\n<\/td>\n

\n

1.39<\/p>\n<\/td>\n

\n

1.25<\/p>\n<\/td>\n

\n

1.19<\/p>\n<\/td>\n

\n

1.13<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Westmoreland<\/p>\n<\/td>\n

\n

4.51<\/p>\n<\/td>\n

\n

4.74<\/p>\n<\/td>\n

\n

4.88<\/p>\n<\/td>\n

\n

5.10<\/p>\n<\/td>\n

\n

5.05<\/p>\n<\/td>\n

\n

4.90<\/p>\n<\/td>\n

\n

4.57<\/p>\n<\/td>\n

\n

4.33<\/p>\n<\/td>\n

\n

4.20<\/p>\n<\/td>\n

\n

4.41<\/p>\n<\/td>\n

\n

4.67<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Wyoming<\/p>\n<\/td>\n

\n

3.97<\/p>\n<\/td>\n

\n

4.22<\/p>\n<\/td>\n

\n

4.39<\/p>\n<\/td>\n

\n

4.59<\/p>\n<\/td>\n

\n

4.95<\/p>\n<\/td>\n

\n

5.03<\/p>\n<\/td>\n

\n

4.76<\/p>\n<\/td>\n

\n

4.57<\/p>\n<\/td>\n

\n

5.08<\/p>\n<\/td>\n

\n

5.00<\/p>\n<\/td>\n

\n

4.93<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

York<\/p>\n<\/td>\n

\n

1.17<\/p>\n<\/td>\n

\n

1.24<\/p>\n<\/td>\n

\n

1.33\/1.00<\/p>\n<\/td>\n

\n

1.00<\/p>\n<\/td>\n

\n

1.31<\/p>\n<\/td>\n

\n

1.32<\/p>\n<\/td>\n

\n

1.27<\/p>\n<\/td>\n

\n

1.25<\/p>\n<\/td>\n

\n

1.19<\/p>\n<\/td>\n

\n

1.16<\/p>\n<\/td>\n

\n

1.12<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[1] Revised based on State Tax Equalization Board appeal decision, 35 Pa.B. 1308.<\/p>\n

[2] Adjusted by the Department of Revenue to reflect assessment ratio change effective January 1, 2007.<\/p>\n

[3] Revised by the State Tax Equalization Board, 38 Pa.B. 3563 (6\/28\/2008).<\/p>\n

[4] Adjustments made by the Department of Revenue to reflect an assessment base change or assessment ratio change, 38 Pa.B. 6667.<\/p>\n

[5] Adjustment made by the Department of Revenue to reflect an assessment base change or assessment ratio change, 39 Pa.B. 1365 (3\/14\/2009).<\/p>\n

[6] Adjusted by the Department of Revenue to reflect an assessment base change or assessment ratio change effective 1\/1\/2009, 39 Pa.B. 3245 (6\/27\/2009).<\/p>\n

[7] Adjusted by the Department of Revenue based on a Board\u2019s decision effective August 18, 2009, retroactive to July 1, 2009, 39 Pa.B. 5373 (9\/12\/2009).<\/p>\n

[8] Adjusted by the Department of Revenue to reflect an assessment base change or assessment ratio change effective 1\/1\/2010, 39 Pa.B. 7163 (12\/19\/2009).<\/p>\n

[9] Adjusted by the Department of Revenue to based on a State Tax Equalization Board decision effective 4\/21\/12, retroactive to 7\/1\/2011, 42 Pa.B. 2866 (5\/19\/2012).<\/p>\n

[10] Adjusted by the Department of Revenue to reflect an assessment base change effective 1\/1\/2013, 43 Pa.B. 106 (1\/5\/2013) and 43 Pa.B. 942 (2\/9\/2013).<\/p>\n

[11] Adjusted by the Department of Revenue based on an updated common level ratio published by STEB at 43 Pa.B. 122, effective 7\/1\/2012, 43 Pa.B. 942 (2\/9\/2013).<\/p>\n

[12] Adjusted by the State Tax Equalization Board to reflect an assessment ratio change effective January 1, 2013.<\/p>\n

[13] Adjusted by the Department of Revenue based on updated common level ratio published by STEB in the Pennsylvania Bulletin <\/i>January 5, 2013 (43 PaB. 106); effective for documents accepted from July 1, 2012 to June 30, 2013. The 2012 common level ratio is still to be determined by STEB; therefore, the factor shown above will remain effective until STEB certifies the 2012 factor.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Common Level Ratios for Pennsylvania Realty Transfer Tax (Current through June 2014) 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,” … Continue reading →<\/span><\/a><\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-1394","post","type-post","status-publish","format-standard","hentry","category-uncategorized","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/1394","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1394"}],"version-history":[{"count":1,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/1394\/revisions"}],"predecessor-version":[{"id":1395,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/1394\/revisions\/1395"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1394"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1394"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1394"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}