pa-56-26-911: Realty transfer tax; 2025 common level ratio; real estate valuation factors

Summary

The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2025. 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, 2026, to June 30, 2027. 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 (relating to acceptance of documents)). County CLR Factor Adams 1.48 Allegheny 2.03 Armstrong 4.07 Beaver 1.34 Bedford 1.91 Berks 3.12 Blair 1.28 Bradford 5.99 Bucks 17.86 Butler 16.67 Cambria 8.93 Cameron 5.03 Carbon 5.81 Centre 6.10 Chester 3.27 Clarion 1.00 Clearfield 5.21 Clinton 1.93 Columbia 7.35 Crawford 6.33 Cumberland 1.56 Dauphin 2.61 Delaware 1.83 Elk 5.56 Erie 1.99 Fayette 2.46 Forest 8.77 Franklin 13.89 Fulton 4.95 Greene 2.75 Huntingdon 8.00 Indiana 1.42 Jefferson 5.24 Juniata 13.51 Lackawanna 1.00 Lancaster 2.00 Lawrence 2.20 Lebanon 1.92 Lehigh 2.13 Luzerne 1.14 Lycoming 2.29 McKean 2.08 Mercer 9.52 Mifflin 4.83 Monroe 2.27 Montgomery 3.36 Montour 2.23 Northampton 6.21 Northumberland 10.53 Perry 1.00 Philadelphia 1.06 Pike 11.24 Potter 6.21 Schuylkill 1.00 Snyder 10.87 Somerset 5.52 Sullivan 2.47 Susquehanna 6.13 Tioga 1.25 Union 2.33 Venango 2.05 Warren 1.00 Washington 1.47 Wayne 1.49 Westmoreland 11.49 Wyoming 9.01 York...

The agency’s own summary, as published.