Pennsylvania Department of Revenue
Realty Transfer Tax
Common Level Ratio (CLR)
Real Estate Valuation Factors for
The following real estate valuation factors are based on sales data by the State Tax Equalization Board. These factors are the mathematical reciprocals of the actual common level ratios. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods 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
* Adjusted by the Department of Revenue based on a State Tax Equalization Board's decision effective July 1, 1990.
Adjusted by the Department of Revenue to reflect assessment base change effective January 1, 1997.
* Adjusted by the Department of Revenue to reflect assessment base chance effective January 1, 2005