Pennsylvania Historical Common Level Ratio Real Estate Valuation Factors by County

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Historical Common Level Ratio Real Estate Valuation Factors by County
Common Level Ratio (CLR) Real Estate Valuation Factors - HistoricalJULY 2023
PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
ADAMS COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
7.94
7-1-1987
6-30-1988
9.01
7-1-1988
6-30-1989
9.35
7-1-1989
6-30-1990
9.09
7-1-1990
12-31-1990
10.87
(1) 1-1-1991
6-30-1991
2.00
7-1-1991
6-30-1992
2.00
7-1-1992
6-30-1993
2.15
7-1-1993
6-30-1994
2.28
7-1-1994
6-30-1995
2.38
7-1-1995
6-30-1996
2.43
7-1-1996
6-30-1997
2.39
7-1-1997
6-30-1998
2.45
7-1-1998
6-30-1999
2.43
7-1-1999
6-30-2000
2.53
7-1-2000
6-30-2001
2.60
7-1-2001
6-30-2002
2.60
7-1-2002
6-30-2003
2.65
7-1-2003
6-30-2004
2.65
7-1-2004
6-30-2005
2.89
7-1-2005
6-30-2006
3.28

ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-1-2006
6-30-2007
3.98
7-1-2007
6-30-2008
4.53
7-1-2008
6-30-2009
4.55
7-1-2009
6-30-2010
4.51
7-1-2010
12-31-2010
4.22
(2) 1-1-2011
6-30-2011
1.00
7-1-2011
6-30-2012
1.00
7-1-2012
6-30-2013
.85
7-1-2013
6-30-2014
.84
7-1-2014
6-30-2015
.82
7-1-2015
6-30-2016
.86
7-1-2016
6-30-2017
.86
7-1-2017
6-30-2018
.86
7-1-2018
6-30-2019
.88
7-1-2019
6-30-2020
.91
7-1-2020
6-30-2021
.96
7-1-2021
6-30-2022
1.04
7-1-2022
6-30-2023
1.14
7-1-2023
6-30-2024
1.19

(1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 1991.
(2) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2011.

JULY 2023
PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
ALLEGHENY COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
4.33
7-1-1987
6-30-1988
4.20
7-1-1988
6-30-1989
4.33
7-1-1989
6-30-1990
4.24
7-1-1990
6-30-1991
4.33
7-1-1991
6-30-1992
4.61
7-1-1992
6-30-1993
4.65
7-1-1993
6-30-1994
4.61
7-1-1994
6-30-1995
4.55
7-1-1995
6-30-1996
4.70
7-1-1996
6-30-1997
4.72
7-1-1997
6-30-1998
4.88
7-1-1998
6-30-1999
4.93
7-1-1999
6-30-2000
5.05
7-1-2000
12-31-2000
5.24
(1) 1-1-2001
6-30-2001
1.00
7-1-2001
6-30-2002
1.00
7-1-2002
6-30-2003
1.06
7-1-2003
6-30-2004
1.03
7-1-2004
6-30-2005
1.07

ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-1-2005
6-30-2006
1.10
7-1-2006
6-30-2007
1.10
7-1-2007
6-30-2008
1.15
7-1-2008
6-30-2009
1.16
7-1-2009
6-30-2010
1.14
7-1-2010
6-30-2011
1.16
7-1-2011
6-30-2012
1.17
7-1-2012
12-31-2012
1.17
(2) 1-1-2013
6-30-2013
1.00
7-1-2013
6-30-2014
1.00
7-1-2014
6-30-2015
1.10
7-1-2015
6-30-2016
1.09
7-1-2016
6-30-2017
1.15
7-1-2017
6-30-2018
1.14
7-1-2018
6-30-2019
1.14
7-1-2019
6-30-2020
1.16
7-1-2020
6-30-2021
1.14
(3) 7-1-2021
6-30-2022
1.57
7-1-2022
6-30-2023
1.57
7-1-2023
6-30-2024
1.83

(1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2001.
(2) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2013.
(3) Revised by the State Tax Equalization Board April 25, 2023.

JULY 2023
PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
ARMSTRONG COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
5.15
7-1-1987
6-30-1988
5.71
7-1-1988
6-30-1989
5.46
7-1-1989
6-30-1990
4.72
7-1-1990
6-30-1991
4.83
7-1-1991
6-30-1992
4.59
7-1-1992
6-30-1993
4.55
7-1-1993
6-30-1994
4.98
7-1-1994
6-30-1995
5.29
7-1-1995
6-30-1996
5.50
7-1-1996
12-31-1996
6.62
(1) 1-1-1997
6-30-1997
2.00
7-1-1997
6-30-1998
2.00
7-1-1998
6-30-1999
1.97
7-1-1999
6-30-2000
2.04
7-1-2000
6-30-2001
2.24
7-1-2001
6-30-2002
2.30
7-1-2002
6-30-2003
2.38
7-1-2003
6-30-2004
2.36
7-1-2004
6-30-2005
2.52
7-1-2005
6-30-2006
2.56

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
2.70
2.79
2.87
2.76
2.77
2.65
2.40
2.32
2.38
2.35
2.28
2.11
2.19
2.42
3.62
2.54
2.46
2.20

(1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 1997.

JANUARY 2024
PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
BEAVER COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
1.55
7-1-1987
6-30-1988
1.62
7-1-1988
6-30-1989
1.62
7-1-1989
6-30-1990
1.74
7-1-1990
6-30-1991
1.81
7-1-1991
6-30-1992
2.00
7-1-1992
6-30-1993
2.03
7-1-1993
6-30-1994
2.16
7-1-1994
6-30-1995
2.27
7-1-1995
6-30-1996
2.32
7-1-1996
6-30-1997
2.40
7-1-1997
6-30-1998
2.45
7-1-1998
6-30-1999
2.58
7-1-1999
6-30-2000
2.57
(1) 7-1-2000
6-30-2001
2.73
7-1-2001
6-30-2002
2.85
7-1-2002
6-30-2003
2.89
7-1-2003
6-30-2004
2.87
7-1-2004
6-30-2005
3.11
7-1-2005
6-30-2006
3.23

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
12-31-2023
(2)1-1-2024
6-30-2024

CLR
FACTOR
3.31
3.41
3.43
3.36
3.35
3.06
2.93
3.18
3.41
3.64
3.60
3.83
3.98
4.59
5.52
6.06
6.76
6.80
1.00

(1) Based on revised common level ratio issued by the State Tax Equalization Board effective July 1, 2000.
(2) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2024.

JULY 2023
PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
BEDFORD COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
9.71
7-1-1987
6-30-1988
9.01
7-1-1988
6-30-1989
10.42
7-1-1989
6-30-1990
10.64
7-1-1990
12-31-1990
10.75
(1) 1-1-1991
6-30-1991
7.68
7-1-1991
6-30-1992
7.60
7-1-1992
6-30-1993
8.20
7-1-1993
6-30-1994
8.62
7-1-1994
6-30-1995
9.62
7-1-1995
6-30-1996
9.35
7-1-1996
6-30-1997
9.80
7-1-1997
6-30-1998
10.20
7-1-1998
6-30-1999
9.90
7-1-1999
6-30-2000
10.87
7-1-2000
12-30-2000
10.99
(2) 1-1-2001
6-30-2001
3.84
7-1-2001
6-30-2002
4.27
7-1-2002
6-30-2003
4.65
7-1-2003
6-30-2004
4.48
7-1-2004
6-30-2005
5.13
7-1-2005
6-30-2006
5.00

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
12-31-2009
(3) 1-1-2010
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
12-31-2012
(4) 1-1-2013
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
5.47
5.81
6.45
5.59
1.00
1.00
1.28
1.28
1.00
1.00
1.05
1.05
1.04
1.08
1.08
1.13
1.22
1.31
1.39
1.58

(1) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 1991.
(2) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 2001.
(3) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2010.
(4) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2013

JULY 2023
PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
BERKS COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
10.00
7-1-1987
6-30-1988
10.87
7-1-1988
6-30-1989
11.76
7-1-1989
6-30-1990
13.16
7-1-1990
6-30-1991
14.29
7-1-1991
6-30-1992
14.49
7-1-1992
6-30-1993
14.08
7-1-1993
12-31-1993
14.49
(1) 1-1-1994
6-30-1994
1.00
7-1-1994
6-30-1995
1.00
7-1-1995
6-30-1996
0.94
7-1-1996
6-30-1997
0.98
7-1-1997
6-30-1998
1.00
7-1-1998
6-30-1999
1.02
7-1-1999
6-30-2000
1.04
7-1-2000
6-30-2001
1.04
7-1-2001
6-30-2002
1.06
7-1-2002
6-30-2003
1.07
7-1-2003
6-30-2004
1.11
7-1-2004
6-30-2005
1.16
7-1-2005
6-30-2006
1.25

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
1.33
1.47
1.52
1.48
1.43
1.37
1.28
1.28
1.31
1.32
1.35
1.38
1.46
1.61
1.78
1.92
2.22
2.51

(1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 1994.

JULY 2023
PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
BLAIR COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
4.67
7-1-1987
6-30-1988
4.65
7-1-1988
6-30-1989
4.85
7-1-1989
6-30-1990
5.44
7-1-1990
6-30-1991
5.92
7-1-1991
6-30-1992
5.99
7-1-1992
6-30-1993
6.10
7-1-1993
6-30-1994
6.33
7-1-1994
6-30-1995
6.76
7-1-1995
6-30-1996
7.25
7-1-1996
6-30-1997
7.46
7-1-1997
6-30-1998
8.00
7-1-1998
6-30-1999
8.48
7-1-1999
6-30-2000
9.01
7-1-2000
6-30-2001
9.35
7-1-2001
6-30-2002
9.90
7-1-2002
6-30-2003
10.64
7-1-2003
6-30-2004
11.91
7-1-2004
6-30-2005
12.66
7-1-2005
6-30-2006
11.91

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
12-31-2009
(1) 1-1-2010
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
12-31-2016
(2) 1-1-2017
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
12.20
12.20
12.05
12.66
9.50
8.43
6.67
5.99
6.25
6.99
7.09
9.26
1.00
1.00
1.00
.99
1.04
1.07
1.16
1.10

(1) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 2010.
(2) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2017.

JULY 2023
PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
BRADFORD COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
4.72
7-1-1987
6-30-1988
5.26
7-1-1988
6-30-1989
5.24
7-1-1989
6-30-1990
6.14
7-1-1990
6-30-1991
6.45
7-1-1991
12-31-1991
7.25
(1) 1-1-1992
6-30-1992
2.00
7-1-1992
6-30-1993
2.00
7-1-1993
6-30-1994
1.98
7-1-1994
6-30-1995
2.06
7-1-1995
6-30-1996
2.28
7-1-1996
6-30-1997
2.28
7-1-1997
6-30-1998
2.21
7-1-1998
12-31-1998
2.30
(2) 1-1-1999
6-30-1999
2.00
7-1-1999
6-30-2000
2.00
7-1-2000
6-30-2001
2.13
7-1-2001
6-30-2002
2.17
7-1-2002
6-30-2003
2.17
7-1-2003
6-30-2004
2.20
7-1-2004
6-30-2005
2.31
7-1-2005
6-30-2006
2.43

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
(3) 7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
2.63
2.68
2.79
2.77
2.78
2.99
3.00
2.98
3.13
3.13
3.00
3.08
3.10
3.19
3.86
3.80
4.33
4.78

(1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 1992.
(2) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 1999.
(3) Revised by the State Tax Equalization Board August 31, 2012.

JULY 2023
PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
BUCKS COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
11.36
7-1-1987
6-30-1988
12.99
7-1-1988
6-30-1989
15.38
7-1-1989
6-30-1990
17.86
7-1-1990
6-30-1991
19.23
7-1-1991
6-30-1992
19.61
7-1-1992
6-30-1993
19.23
7-1-1993
6-30-1994
20.00
7-1-1994
6-30-1995
20.00
7-1-1995
6-30-1996
20.00
7-1-1996
6-30-1997
20.41
7-1-1997
6-30-1998
20.41
7-1-1998
6-30-1999
20.83
7-1-1999
6-30-2000
21.74
7-1-2000
6-30-2001
22.73
7-1-2001
6-30-2002
24.39
7-1-2002
6-30-2003
26.32
7-1-2003
6-30-2004
28.57
7-1-2004
12-31-2004
32.26
(1) 1-1-2005
6-30-2005
8.07
7-1-2005
6-30-2006
8.93

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
10.10
10.99
10.64
10.31
9.17
8.85
9.26
9.09
9.26
8.85
9.01
9.17
9.62
10.64
11.24
12.05
13.70
14.93

(1) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 2005.

JULY 2023

PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
BUTLER COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
4.50
7-1-1987
6-30-1988
4.57
7-1-1988
6-30-1989
4.63
7-1-1989
6-30-1990
5.08
7-1-1990
6-30-1991
5.32
7-1-1991
6-30-1992
5.75
7-1-1992
6-30-1993
6.37
7-1-1993
6-30-1994
6.90
7-1-1994
6-30-1995
7.19
7-1-1995
6-30-1996
6.90
7-1-1996
6-30-1997
7.04
7-1-1997
6-30-1998
7.25
7-1-1998
6-30-1999
7.52
7-1-1999
6-30-2000
7.63
7-1-2000
6-30-2001
8.07
7-1-2001
6-30-2002
8.48
7-1-2002
6-30-2003
9.01
7-1-2003
6-30-2004
8.93
7-1-2004
6-30-2005
9.62
7-1-2005
6-30-2006
9.90

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
12-31-2008
(1) 1-1-2009
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
10.20
10.42
10.75
8.06
6.25
7.30
5.24
5.88
7.41
8.77
9.43
9.17
9.26
9.43
10.75
11.63
12.66
14.08
15.38

(1) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 2009

JULY 2023
PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
CAMBRIA COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
4.10
7-1-1987
6-30-1988
3.98
7-1-1988
6-30-1989
3.97
7-1-1989
6-30-1990
4.13
7-1-1990
6-30-1991
4.05
7-1-1991
6-30-1992
4.37
7-1-1992
6-30-1993
4.69
7-1-1993
6-30-1994
4.53
7-1-1994
6-30-1995
5.08
7-1-1995
6-30-1996
5.00
7-1-1996
6-30-1997
5.29
7-1-1997
6-30-1998
5.50
7-1-1998
6-30-1999
5.71
7-1-1999
6-30-2000
5.62
7-1-2000
6-30-2001
5.78
7-1-2001
6-30-2002
5.75
7-1-2002
6-30-2003
6.21
7-1-2003
6-30-2004
6.29
7-1-2004
12-31-2004
6.14
(1) 1-1-2005
6-30-2005
3.07
7-1-2005
6-30-2006
3.57

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
3.60
3.22
3.01
3.03
2.82
2.99
2.91
3.09
3.60
3.82
4.05
4.13
3.72
4.20
5.32
5.68
6.06
6.99

(1) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 2005.

JULY 2023

PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
CAMERON COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
(1) 7-2-1986
6-30-1987
2.00
7-1-1987
6-30-1988
1.63
7-1-1988
6-30-1989
1.55
7-1-1989
6-30-1990
1.73
7-1-1990
6-30-1991
1.86
7-1-1991
6-30-1992
1.92
7-1-1992
6-30-1993
1.79
7-1-1993
6-30-1994
1.86
7-1-1994
6-30-1995
1.95
7-1-1995
6-30-1996
2.02
7-1-1996
6-30-1997
2.30
7-1-1997
6-30-1998
2.38
7-1-1998
6-30-1999
2.61
7-1-1999
6-30-2000
2.49
7-1-2000
6-30-2001
2.69
7-1-2001
6-30-2002
2.49
7-1-2002
6-30-2003
2.46
7-1-2003
6-30-2004
2.83
7-1-2004
6-30-2005
2.68
7-1-2005
6-30-2006
2.81

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
3.08
2.96
2.85
2.99
3.08
2.44
2.31
2.25
2.19
1.62
1.48
1.81
2.13
2.80
3.52
3.38
4.18
4.95

(1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 1986.

JULY 2023

PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
CARBON COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
6.58
7-1-1987
6-30-1988
7.75
7-1-1988
6-30-1989
8.00
7-1-1989
6-30-1990
9.90
7-1-1990
6-30-1991
11.76
7-1-1991
6-30-1992
12.05
7-1-1992
6-30-1993
12.99
7-1-1993
6-30-1994
11.91
7-1-1994
6-30-1995
11.77
7-1-1995
6-30-1996
11.63
7-1-1996
6-30-1997
11.76
7-1-1997
6-30-1998
11.49
7-1-1998
6-30-1999
10.87
7-1-1999
6-30-2000
11.91
7-1-2000
12-31-2000
11.24
(1) 1-1-2001
6-30-2001
2.00
7-1-2001
6-30-2002
2.00
7-1-2002
6-30-2003
2.05
7-1-2003
6-30-2004
2.22
7-1-2004
6-30-2005
2.32
7-1-2005
6-30-2006
2.52

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
2.74
3.12
3.20
3.01
2.72
2.33
2.18
1.94
2.11
2.15
1.89
2.07
2.19
2.58
2.96
3.33
4.12
4.81

(1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2001.

JULY 2023

PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
CENTRE COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
12.20
7-1-1987
6-30-1988
12.99
7-1-1988
6-30-1989
13.89
7-1-1989
6-30-1990
14.49
7-1-1990
6-30-1991
15.63
7-1-1991
6-30-1992
16.13
7-1-1992
6-30-1993
16.39
7-1-1993
6-30-1994
16.67
7-1-1994
12-31-1994
16.95
(1) 1-1-1995
6-30-1995
2.00
7-1-1995
6-30-1996
2.00
7-1-1996
6-30-1997
2.00
7-1-1997
6-30-1998
2.09
7-1-1998
6-30-1999
2.15
7-1-1999
6-30-2000
2.22
7-1-2000
6-30-2001
2.30
7-1-2001
6-30-2002
2.39
7-1-2002
6-30-2003
2.43
7-1-2003
6-30-2004
2.53
7-1-2004
6-30-2005
2.68
7-1-2005
6-30-2006
3.04

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
3.24
3.41
3.62
3.47
3.46
3.56
3.47
3.52
3.46
3.52
3.57
3.56
3.62
3.92
4.13
4.29
4.67
5.41

(1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 1995.

JULY 2023

PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
CHESTER COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
10.00
7-1-1987
6-30-1988
11.24
7-1-1988
6-30-1989
12.82
7-1-1989
6-30-1990
14.93
7-1-1990
6-30-1991
16.13
7-1-1991
6-30-1992
15.63
7-1-1992
6-30-1993
15.15
7-1-1993
6-30-1994
15.39
7-1-1994
6-30-1995
15.39
7-1-1995
6-30-1996
15.87
7-1-1996
6-30-1997
15.87
7-1-1997
12-31-1997
16.13
(1) 1-1-1998
6-30-1998
1.00
7-1-1998
6-30-1999
1.00
7-1-1999
6-30-2000
1.07
7-1-2000
6-30-2001
1.11
7-1-2001
6-30-2002
1.17
7-1-2002
6-30-2003
1.24
7-1-2003
6-30-2004
1.35
7-1-2004
6-30-2005
1.47
7-1-2005
6-30-2006
1.65

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
1.82
1.93
1.93
1.89
1.81
1.79
1.70
1.66
1.73
1.81
1.86
1.89
1.95
2.03
2.13
2.22
2.53
2.78

(1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 1998.

JULY 2023

PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
CLARION COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
5.29
7-1-1987
6-30-1988
5.29
7-1-1988
6-30-1989
5.43
7-1-1989
6-30-1990
5.26
7-1-1990
6-30-1991
6.13
7-1-1991
6-30-1992
5.62
7-1-1992
6-30-1993
6.06
7-1-1993
6-30-1994
6.21
7-1-1994
6-30-1995
7.09
7-1-1995
6-30-1996
7.46
7-1-1996
6-30-1997
7.25
7-1-1997
12-31-1997
9.09
(1) 1-1-1998
6-30-1998
4.04
7-1-1998
6-30-1999
4.12
7-1-1999
6-30-2000
4.22
7-1-2000
6-30-2001
4.20
7-1-2001
6-30-2002
4.79
7-1-2002
6-30-2003
4.61
7-1-2003
6-30-2004
4.98
7-1-2004
6-30-2005
5.26
7-1-2005
6-30-2006
5.10

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008 12-31-2008
(2) 1-1-2009
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
5.38
5.65
5.16
3.87
3.70
3.80
3.38
2.89
3.45
3.89
4.20
2.65
2.18
3.34
4.88
2.92
2.98
3.44
3.89

(1) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 1998.
(2) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 2009.

JULY 2023
PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
CLEARFIELD COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
4.10
7-1-1987
6-30-1988
4.08
7-1-1988
12-31-1988
4.17
(1) 1-1-1989
6-30-1989
4.00
7-1-1989
6-30-1990
4.00
7-1-1990
6-30-1991
3.56
7-1-1991
6-30-1992
3.61
7-1-1992
6-30-1993
3.77
7-1-1993
6-30-1994
3.89
7-1-1994
6-30-1995
3.97
7-1-1995
6-30-1996
3.92
7-1-1996
6-30-1997
4.31
7-1-1997
6-30-1998
4.39
7-1-1998
6-30-1999
4.48
7-1-1999
6-30-2000
4.55
7-1-2000
6-30-2001
4.67
7-1-2001
6-30-2002
4.46
7-1-2002
6-30-2003
4.95
7-1-2003
6-30-2004
4.88
7-1-2004
6-30-2005
5.24
7-1-2005
6-30-2006
5.13

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
5.47
5.75
5.68
4.74
5.29
4.95
4.95
4.67
6.85
6.90
6.80
6.29
6.90
8.20
8.20
8.70
9.90
7.52

(1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 1989.

JULY 2023

PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
CLINTON COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
1.66
7-1-1987
6-30-1988
1.77
7-1-1988
6-30-1989
1.80
7-1-1989
6-30-1990
1.97
7-1-1990
6-30-1991
2.07
7-1-1991
6-30-1992
2.30
7-1-1992
6-30-1993
2.33
7-1-1993
6-30-1994
2.48
7-1-1994
6-30-1995
2.66
7-1-1995
6-30-1996
2.67
7-1-1996
6-30-1997
2.78
7-1-1997
6-30-1998
2.99
7-1-1998
6-30-1999
2.80
7-1-1999
6-30-2000
3.08
7-1-2000
6-30-2001
3.39
7-1-2001
6-30-2002
3.37
7-1-2002
6-30-2003
3.44
7-1-2003
6-30-2004
3.55
7-1-2004
6-30-2005
3.53
7-1-2005
6-30-2006
3.73

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
12-31-2008
(1) 1-1-2009
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
4.24
4.46
4.51
1.00
1.00
1.03
1.01
1.03
1.06
1.11
1.10
1.13
1.17
1.13
1.21
1.28
1.36
1.57
1.71

(1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2009.

JULY 2023
PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
COLUMBIA COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
10.64
7-1-1987
6-30-1988
11.24
7-1-1988
6-30-1989
12.50
7-1-1989
6-30-1990
12.99
7-1-1990
6-30-1991
14.08
7-1-1991
12-31-1991
16.39
(1) 1-1-1992
6-30-1992
2.00
7-1-1992
6-30-1993
2.00
7-1-1993
6-30-1994
2.25
7-1-1994
6-30-1995
2.30
7-1-1995
6-30-1996
2.42
7-1-1996
6-30-1997
2.49
7-1-1997
6-30-1998
2.57
7-1-1998
6-30-1999
2.56
7-1-1999
6-30-2000
2.70
7-1-2000
6-30-2001
2.74
7-1-2001
6-30-2002
2.81
7-1-2002
6-30-2003
2.80
7-1-2003
6-30-2004
2.92
7-1-2004
6-30-2005
3.05
7-1-2005
6-30-2006
3.26

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
3.47
3.55
3.76
3.69
3.69
3.79
3.60
3.55
3.61
3.60
3.69
3.91
3.88
4.41
4.76
5.18
5.78
6.25

(1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 1992.

JULY 2023
PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
CRAWFORD COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
1.40
7-1-1987
6-30-1988
1.34
7-1-1988
6-30-1989
1.41
7-1-1989
6-30-1990
1.47
7-1-1990
6-30-1991
1.62
7-1-1991
6-30-1992
1.70
7-1-1992
6-30-1993
1.79
7-1-1993
6-30-1994
1.84
7-1-1994
6-30-1995
1.97
7-1-1995
6-30-1996
1.93
7-1-1996
6-30-1997
2.06
7-1-1997
6-30-1998
2.17
7-1-1998
6-30-1999
2.21
7-1-1999
6-30-2000
2.43
7-1-2000
6-30-2001
2.63
7-1-2001
6-30-2002
2.82
7-1-2002
6-30-2003
2.83
7-1-2003
6-30-2004
2.83
7-1-2004
6-30-2005
2.95
7-1-2005
6-30-2006
2.87

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
3.02
3.04
2.98
2.85
2.78
2.68
2.43
2.55
2.56
2.71
2.65
2.71
2.61
3.26
3.85
4.13
4.69
5.24

JULY 2023

PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
CUMBERLAND COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
9.52
7-1-1987
6-30-1988
10.00
7-1-1988
6-30-1989
10.53
7-1-1989
6-30-1990
11.11
7-1-1990
6-30-1991
12.05
7-1-1991
6-30-1992
12.35
7-1-1992
6-30-1993
12.50
7-1-1993
6-30-1994
12.82
7-1-1994
6-30-1995
13.33
7-1-1995
6-30-1996
13.70
7-1-1996
6-30-1997
14.29
7-1-1997
6-30-1998
14.29
7-1-1998
6-30-1999
14.71
7-1-1999
6-30-2000
15.15
7-1-2000
12-31-2000
15.63
(1) 1-1-2001
6-30-2001
1.00
7-1-2001
6-30-2002
1.00
7-1-2002
6-30-2003
1.01
7-1-2003
6-30-2004
1.05
7-1-2004
12-31-2004
1.11
(2) 1-1-2005
6-30-2005
1.00
7-1-2005
6-30-2006
1.00

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
7-1-2010
12-31-2011
(3) 1-1-2011
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
1.14
1.22
1.26
1.26
1.25
1.00
1.00
1.00
.97
.99
1.00
1.00
1.02
1.04
1.07
1.08
1.14
1.17
1.24

(1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2001.
(2) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2005.
(3) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2011.

JULY 2023

PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
DAUPHIN COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
(1) 7-2-1986
6-30-1987
1.09
7-1-1987
6-30-1988
1.23
7-1-1988
6-30-1989
1.26
7-1-1989
6-30-1990
1.36
7-1-1990
6-30-1991
1.43
7-1-1991
6-30-1992
1.48
7-1-1992
6-30-1993
1.50
7-1-1993
6-30-1994
1.54
7-1-1994
6-30-1995
1.51
7-1-1995
6-30-1996
1.63
7-1-1996
6-30-1997
1.67
7-1-1997
6-30-1998
1.73
7-1-1998
6-30-1999
1.78
7-1-1999
6-30-2000
1.84
7-1-2000
6-30-2001
1.87
7-1-2001
12-30-2001
1.85
(2) 1-1-2002
6-30-2002
1.00
7-1-2002
6-30-2003
1.00
7-1-2003
6-30-2004
1.07
7-1-2004
6-30-2005
1.14
7-1-2005
6-30-2006
1.24

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
1.33
1.40
1.46
1.42
1.42
1.36
1.38
1.31
1.35
1.34
1.37
1.37
1.41
1.51
1.57
1.69
1.91
2.15

(1) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 1986.
(2) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2002.

JULY 2023

PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
DELAWARE COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
18.18
7-1-1987
6-30-1988
20.41
7-1-1988
6-30-1989
23.81
7-1-1989
6-30-1990
27.03
7-1-1990
6-30-1991
30.30
7-1-1991
6-30-1992
30.30
7-1-1992
6-30-1993
31.25
7-1-1993
6-30-1994
32.26
7-1-1994
6-30-1995
32.26
7-1-1995
6-30-1996
32.26
7-1-1996
6-30-1997
30.30
7-1-1997
6-30-1998
31.25
7-1-1998
6-30-1999
30.30
7-1-1999
12-31-1999
31.25
(1) 1-1-2000
6-30-2000
1.00
7-1-2000
6-30-2001
1.00
7-1-2001
6-30-2002
1.03
7-1-2002
6-30-2003
1.08
7-1-2003
6-30-2004
1.15
7-1-2004
6-30-2005
1.26
7-1-2005
6-30-2006
1.38

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
12-31-2020
(2)1-1-2021
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
1.55
1.64
1.72
1.63
1.56
1.48
1.39
1.35
1.47
1.47
1.54
1.64
1.72
1.77
2.00
1.00
1.00
1.37
1.52

(1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2000.
(2) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2021.

JULY 2023
PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
ELK COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
(1) 7-2-1986
6-30-1987
5.00
7-1-1987
6-30-1988
3.57
7-1-1988
6-30-1989
3.50
7-1-1989
6-30-1990
3.79
7-1-1990
6-30-1991
3.58
7-1-1991
6-30-1992
3.52
7-1-1992
6-30-1993
3.64
7-1-1993
6-30-1994
3.94
7-1-1994
6-30-1995
4.59
7-1-1995
6-30-1996
4.61
7-1-1996
6-30-1997
4.67
7-1-1997
6-30-1998
5.26
7-1-1998
6-30-1999
5.26
7-1-1999
6-30-2000
5.81
7-1-2000
6-30-2001
5.24
7-1-2001
6-30-2002
5.44
7-1-2002
6-30-2003
5.24
7-1-2003
6-30-2004
5.00
7-1-2004
6-30-2005
5.05
7-1-2005
12-31-2005
5.26
(2) 1-1-2006
6-30-2006
2.10

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
2.18
2.65
2.49
2.61
2.52
2.36
2.16
2.06
1.96
2.31
2.29
2.25
2.25
2.90
3.70
3.68
3.98
4.55

(1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 1986.
(2) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 2006.

JULY 2023

PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
ERIE COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
6.99
7-1-1987
6-30-1988
7.46
7-1-1988
6-30-1989
7.63
7-1-1989
6-30-1990
8.20
7-1-1990
6-30-1991
8.70
7-1-1991
6-30-1992
9.01
7-1-1992
6-30-1993
9.43
7-1-1993
6-30-1994
9.62
7-1-1994
6-30-1995
10.10
7-1-1995
6-30-1996
10.31
7-1-1996
6-30-1997
10.64
7-1-1997
6-30-1998
11.49
7-1-1998
6-30-1999
11.24
7-1-1999
6-30-2000
11.77
7-1-2000
6-30-2001
11.91
7-1-2001
6-30-2002
12.20
7-1-2002
12-31-2002
12.66
(1) 1-1-2003
6-30-2003
1.00
7-1-2003
6-30-2004
1.00
7-1-2004
6-30-2005
1.09
7-1-2005
6-30-2006
1.13

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
12-31-2012
(2) 1-1-2013
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
1.18
1.20
1.21
1.26
1.22
1.18
1.18
1.00
1.00
1.04
1.05
1.05
1.07
1.08
1.11
1.16
1.23
1.41
1.58

(1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2003.
(2) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2013

JULY 2023

PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
FAYETTE COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
5.81
7-1-1987
6-30-1988
7.81
7-1-1988
6-30-1989
7.58
7-1-1989
6-30-1990
6.94
7-1-1990
6-30-1991
7.09
7-1-1991
6-30-1992
7.19
7-1-1992
6-30-1993
7.25
7-1-1993
6-30-1994
7.46
7-1-1994
6-30-1995
7.35
7-1-1995
6-30-1996
7.30
7-1-1996
6-30-1997
8.00
7-1-1997
6-30-1998
8.48
7-1-1998
6-30-1999
9.09
7-1-1999
6-30-2000
9.43
7-1-2000
12-31-2000
9.71
(1) 1-1-2001
6-30-2001
3.40
7-1-2001
6-30-2002
3.33
7-1-2002
12-31-2002
3.85
(2) 1-1-2003
6-30-2003
1.00
7-1-2003
6-30-2004
1.00
7-1-2004
6-30-2005
1.03
7-1-2005
6-30-2006
1.10

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
1.14
1.17
1.17
1.22
1.23
1.21
1.25
1.23
1.26
1.35
1.38
1.40
1.40
1.40
1.70
1.79
1.93
2.04

(1) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 2001.
(2) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2003.

JULY 2023

PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
FOREST COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
2.16
7-1-1987
6-30-1988
2.28
7-1-1988
6-30-1989
2.30
7-1-1989
6-30-1990
2.39
7-1-1990
6-30-1991
2.53
7-1-1991
6-30-1992
2.36
7-1-1992
6-30-1993
2.41
7-1-1993
6-30-1994
2.38
7-1-1994
6-30-1995
2.65
7-1-1995
6-30-1996
2.57
7-1-1996
6-30-1997
3.09
7-1-1997
6-30-1998
3.12
7-1-1998
6-30-1999
3.26
7-1-1999
6-30-2000
3.37
7-1-2000
6-30-2001
3.57
7-1-2001
6-30-2002
4.08
7-1-2002
6-30-2003
4.59
7-1-2003
6-30-2004
4.72
7-1-2004
6-30-2005
4.74
7-1-2005
6-30-2006
4.37

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
12-31-2016
(1) 1-1-2017
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
4.83
5.21
4.20
5.10
4.26
3.73
3.56
3.35
4.78
4.74
4.22
3.17
4.04
3.61
5.32
5.56
6.76
6.85
6.25

(1) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 2017.

JULY 2023
PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
FRANKLIN COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
7.94
7-1-1987
6-30-1988
8.70
7-1-1988
6-30-1989
9.09
7-1-1989
6-30-1990
10.20
7-1-1990
6-30-1991
11.11
7-1-1991
6-30-1992
12.05
7-1-1992
6-30-1993
12.82
7-1-1993
6-30-1994
13.33
7-1-1994
6-30-1995
13.70
7-1-1995
6-30-1996
14.29
7-1-1996
6-30-1997
13.89
7-1-1997
6-30-1998
13.51
7-1-1998
6-30-1999
13.51
7-1-1999
6-30-2000
13.70
7-1-2000
12-31-2000
14.29
(1) 1-1-2001
6-30-2001
5.71
7-1-2001
6-30-2002
5.80
7-1-2002
6-30-2003
5.92
7-1-2003
6-30-2004
6.45
7-1-2004
6-30-2005
6.90
7-1-2005
6-30-2006
7.69

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
9.35
10.20
9.62
8.62
8.13
7.63
7.04
6.80
6.90
7.52
7.14
7.63
8.13
9.01
9.09
9.43
10.53
11.63

(1) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 2001.

JULY 2023
PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
FULTON COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
5.46
7-1-1987
6-30-1988
5.81
7-1-1988
6-30-1989
6.25
7-1-1989
12-31-1989
6.25
(1) 1-1-1990
6-30-1990
4.00
7-1-1990
6-30-1991
4.00
7-1-1991
6-30-1992
3.79
7-1-1992
6-30-1993
4.07
7-1-1993
6-30-1994
4.63
7-1-1994
6-30-1995
4.95
7-1-1995
6-30-1996
5.00
7-1-1996
6-30-1997
5.05
7-1-1997
6-30-1998
4.81
7-1-1998
6-30-1999
5.50
7-1-1999
6-30-2000
5.68
7-1-2000
6-30-2001
6.45
7-1-2001
12-31-2001
6.80
(2) 1-1-2002
6-30-2002
1.70
7-1-2002
6-30-2003
1.83
7-1-2003
6-30-2004
1.97
7-1-2004
6-30-2005
1.98
7-1-2005
6-30-2006
2.20

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
2.61
2.99
2.99
3.00
3.44
2.85
2.56
2.46
2.30
2.36
2.58
2.54
2.87
2.98
3.08
3.29
3.76
4.35

(1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 1990.
(2) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 2002.

JULY 2023
PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
GREENE COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
4.83
7-1-1987
6-30-1988
4.53
7-1-1988
6-30-1989
4.55
7-1-1989
6-30-1990
4.67
7-1-1990
6-30-1991
4.69
7-1-1991
6-30-1992
5.43
7-1-1992
12-31-1992
5.21
(1) 1-1-1993
6-30-1993
3.33
7-1-1993
6-30-1994
3.33
7-1-1994
6-30-1995
2.71
7-1-1995
6-30-1996
3.14
7-1-1996
6-30-1997
3.13
7-1-1997
6-30-1998
3.12
7-1-1998
6-30-1999
3.39
7-1-1999
6-30-2000
3.61
7-1-2000
6-30-2001
3.56
7-1-2001
6-30-2002
3.83
7-1-2002
12-31-2002
3.80
(2) 1-1-2003
6-30-2003
1.00
7-1-2003
6-30-2004
1.00
7-1-2004
6-30-2005
1.13
7-1-2005
6-30-2006
1.21

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
(3)7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
1.21
1.16
1.24
1.40
1.18
1.20
1.35
1.41
1.26
1.43
1.47
1.48
1.48
1.40
1.91
2.04
2.19
2.58

(1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 1993.
(2) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2003.
(3) Revised by the State Tax Equalization Board July 29, 2015.

JULY 2023
PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
HUNTINGDON COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
2.72
7-1-1987
6-30-1988
2.87
7-1-1988
6-30-1989
2.98
7-1-1989
6-30-1990
3.36
7-1-1990
6-30-1991
3.42
7-1-1991
6-30-1992
3.44
7-1-1992
6-30-1993
3.58
7-1-1993
6-30-1994
3.76
7-1-1994
6-30-1995
3.80
7-1-1995
6-30-1996
4.39
7-1-1996
6-30-1997
4.39
7-1-1997
6-30-1998
4.53
7-1-1998
6-30-1999
4.59
7-1-1999
6-30-2000
4.88
7-1-2000
6-30-2001
5.13
7-1-2001
6-30-2002
5.71
7-1-2002
6-30-2003
5.47
7-1-2003
6-30-2004
5.99
7-1-2004
6-30-2005
6.29
7-1-2005
6-30-2006
6.80

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
12-31-2012
(1) 1-1-2013
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
7.46
7.87
8.62
8.27
7.58
7.19
7.42
3.72
3.46
3.64
3.66
4.12
3.88
4.10
4.29
5.56
5.71
6.54
7.19

(1) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 2013.

JULY 2023
PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
INDIANA COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
6.76
7-1-1987
6-30-1988
6.80
7-1-1988
6-30-1989
6.67
7-1-1989
6-30-1990
6.85
7-1-1990
6-30-1991
7.09
7-1-1991
6-30-1992
7.63
7-1-1992
6-30-1993
7.09
7-1-1993
6-30-1994
7.58
7-1-1994
6-30-1995
7.63
7-1-1995
6-30-1996
7.69
7-1-1996
6-30-1997
8.47
7-1-1997
12-31-1997
9.01
(1) 1-1-1998
6-30-1998
5.79
7-1-1998
6-30-1999
5.90
7-1-1999
6-30-2000
5.99
7-1-2000
6-30-2001
6.58
7-1-2001
6-30-2002
6.67
7-1-2002
6-30-2003
6.62
7-1-2003
6-30-2004
7.09
7-1-2004
6-30-2005
7.30
7-1-2005
12-31-2005
7.69
(2) 1-1-2006
6-30-2006
5.38

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
12-31-2015
(3)1-1-2016
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
5.88
6.17
5.95
5.99
5.68
5.21
5.62
5.05
5.03
5.10
1.00
1.00
.92
.92
.94
1.01
1.02
1.06
1.11

(1) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 1998.
(2) Revised by the State Tax Equalization Board, Adjusted by the Department of Revenue to reflect an assessment
ratio change effective January 1, 2006.
(3) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2016.

JULY 2023
PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
JEFFERSON COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
12-31-1986
6.37
(1) 1-1-1987
6-30-1987
3.34
7-1-1987
6-30-1988
3.51
7-1-1988
6-30-1989
3.76
7-1-1989
6-30-1990
3.77
7-1-1990
6-30-1991
3.80
7-1-1991
6-30-1992
3.68
7-1-1992
6-30-1993
3.95
7-1-1993
6-30-1994
3.92
7-1-1994
6-30-1995
4.35
7-1-1995
6-30-1996
4.00
7-1-1996
6-30-1997
4.50
7-1-1997
6-30-1998
4.72
7-1-1998
6-30-1999
4.88
7-1-1999
6-30-2000
4.90
7-1-2000
6-30-2001
4.98
7-1-2001
6-30-2002
5.16
7-1-2002
6-30-2003
5.59
7-1-2003
6-30-2004
5.08
7-1-2004
12-31-2004
5.32
(2) 1-1-2005
6-30-2005
1.60
7-1-2005
6-30-2006
1.74

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
1.85
1.87
2.05
1.97
1.86
1.85
1.92
2.08
2.07
2.08
2.03
2.29
2.15
2.64
3.12
3.13
3.66
3.92

(1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 1987.
(2) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 2005.

JULY 2023
PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
JUNIATA COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-2-1986
6-30-1987
5.08
7-1-1987
6-30-1988
5.65
7-1-1988
6-30-1989
6.06
7-1-1989
6-30-1990
6.14
7-1-1990
6-30-1991
6.45
7-1-1991
6-30-1992
7.14
7-1-1992
12-31-1992
7.81
(1) 1-1-1993
6-30-1993
5.21
7-1-1993
6-30-1994
5.56
7-1-1994
6-30-1995
5.53
7-1-1995
6-30-1996
5.75
7-1-1996
6-30-1997
6.06
7-1-1997
6-30-1998
6.58
7-1-1998
6-30-1999
6.33
7-1-1999
6-30-2000
7.09
7-1-2000
6-30-2001
6.99
7-1-2001
6-30-2002
7.58
7-1-2002
12-31-2002
7.52
(2) 1-1-2003
6-30-2003
5.64
7-1-2003
6-30-2004
5.69
7-1-2004
6-30-2005
5.65
7-1-2005
6-30-2006
6.41

ACCEPTANCE
DATE
FROM
TO
7-1-2006
6-30-2007
7-1-2007
6-30-2008
7-1-2008
6-30-2009
7-1-2009
6-30-2010
7-1-2010
6-30-2011
7-1-2011
6-30-2012
7-1-2012
6-30-2013
7-1-2013
6-30-2014
7-1-2014
6-30-2015
7-1-2015
6-30-2016
7-1-2016
6-30-2017
7-1-2017
6-30-2018
7-1-2018
6-30-2019
7-1-2019
6-30-2020
7-1-2020
6-30-2021
7-1-2021
6-30-2022
7-1-2022
6-30-2023
7-1-2023
6-30-2024

CLR
FACTOR
6.21
6.25
6.33
6.90
5.88
4.74
5.43
5.35
4.95
5.92
5.49
6.49
6.13
8.00
8.00
9.09
9.35
9.90

(1) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 1993.
(2) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 2003.

JULY 2023
PENNSYLVANIA DEPARTMENT OF REVENUE
REALTY TRANSFER TAX
COMMON LEVEL RATIO (CLR)
REAL ESTATE VALUATION FACTORS
FOR
LACKAWANNA COUNTY
The following real estate valuation factors are based on sales data compiled 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
ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
(1) 7-2-1986
6-30-1987
2.35
7-1-1987
6-30-1988
2.88
7-1-1988
6-30-1989
2.99
7-1-1989
6-30-1990
3.34
7-1-1990
6-30-1991
3.76
7-1-1991
6-30-1992
4.02
7-1-1992
6-30-1993
4.26
7-1-1993
6-30-1994
4.44
7-1-1994
6-30-1995
4.51
7-1-1995
6-30-1996
4.39
7-1-1996
6-30-1997
4.46
7-1-1997
6-30-1998
4.83
7-1-1998
6-30-1999
5.00
7-1-1999
6-30-2000
4.72
7-1-2000
6-30-2001
4.93
7-1-2001
6-30-2002
4.79
7-1-2002
6-30-2003
4.74
7-1-2003
6-30-2004
4.70
7-1-2004
6-30-2005
5.21
7-1-2005
6-30-2006
5.38

ACCEPTANCE
CLR
DATE
FACTOR
FROM
TO
7-1-2006
6-30-2007
5.95
7-1-2007
6-30-2008
7.09
7-1-2008
6-30-2009
6.67
7-1-2009
6-30-2010
6.17
7-1-2010
6-30-2011
5.88
7-1-2011
6-30-2012
5.49
7-1-2012
6-30-2013
5.18
7-1-2013
6-30-2014
5.00
7-1-2014
6-30-2015
4.72
(2)7-1-2015
6-30-2016
6.17
7-1-2016
6-30-2017
6.94
7-1-2017
6-30-2018
6.67
7-1-2018
6-30-2019
6.54
7-1-2019
6-30-2020
9.43
7-1-2020
6-30-2021
10.75
7-1-2021
6-30-2022
10.87
7-1-2022
6-30-2023
12.20
Extracted from PDF file 2023-pennsylvania-historical-clr-factor.pdf, last modified December 2023
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More about the Pennsylvania Historical CLR Factor Other TY 2023

The following real estate valuation factors are based on sales data compiled 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
We last updated the Historical Common Level Ratio Real Estate Valuation Factors by County in January 2024, so this is the latest version of Historical CLR Factor, fully updated for tax year 2023. You can download or print current or past-year PDFs of Historical CLR Factor directly from TaxFormFinder. You can print other Pennsylvania tax forms here.
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Form Code	Form Name
Form PA-1000	Property Tax or Rent Rebate Claim
Form PA-1000 Booklet	Property Tax or Rent Rebate Program Instruction Booklet Tax Credit
Form PA-1000 RC	PA Rent Certificate - PA Rent Certificate and Rental Occupancy Affidavit (PA Property Tax/Rent Rebate)
Form REV-1176	E-TIDES Administrative Access Change Request Form
Form REV-181	Application for a PA Tax Clearance Certificate
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Pennsylvania usually releases forms for the current tax year between January and April. We last updated Pennsylvania Historical CLR Factor from the Department of Revenue in January 2024.
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Historical Past-Year Versions of Pennsylvania Historical CLR Factor

We have a total of three past-year versions of Historical CLR Factor in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Historical CLR Factor
Common Level Ratio (CLR) Real Estate Valuation Factors - Historical
2022 Historical CLR Factor
Common Level Ratio (CLR) Real Estate Valuation Factors - Historical
2021 Historical CLR Factor
Common Level Ratio (CLR) Real Estate Valuation Factors - Historical
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Pennsylvania Historical Common Level Ratio Real Estate Valuation Factors by County

Historical Common Level Ratio Real Estate Valuation Factors by CountyCommon Level Ratio (CLR) Real Estate Valuation Factors - Historical

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Historical Common Level Ratio Real Estate Valuation Factors by County
Common Level Ratio (CLR) Real Estate Valuation Factors - Historical
