Pennsylvania Public Utility Realty Report By Local Taxing Authorities
Form RCT-900 is obsolete, and is no longer supported by the Pennsylvania Department of Revenue.
Extracted from PDF file 2020-pennsylvania-form-rct-900.pdf, last modified February 2013
Public Utility Realty Report By Local Taxing AuthoritiesFILL IN FORM USING ALL CAPS. DO NOT USE DASHES (-) OR SLASHES (/) IN ANY FIELD. ENTER DATES AS MMDDYYYY. USE WHOLE DOLLARS ONLY. 1271020105 rct-127 A 01-21 (FI) PAge 1 of 7 2020 PUBLIc UtILItY reALtY tAX rePort (DEPARTMENT USE ONLY) DATE RECEIVED START OFFICIAL USE ONLY ➜ REVENUE ID FEIN TAX YEAR ENDING 12/31/2020 NAME DUE DATE 05/01/2021 ADDRESS LINE 1 ADDRESS LINE 2 CITY STATE ZIP CODE Check to indicate a change of address. Check to send all correspondence to preparer. Last Report (Out-of-Existence as of First Report .) Estimated Payments & Credits on Deposit TAX TYPE TAX AMOUNT DUE PUBLIC UTILITY REALTY TAX GRAND TOTALS NO REAL PROPERTY CLASSIFIED AS PURTA PROPERTY WAS OWNED AS OF DEC. 31, 2020. NO TAX DUE. A public utility is responsible for all of its PURTA property being properly reported by each county, including correct parcel number, name and mailing address. If the county is not reporting this information correctly, it is the utility’s responsibility to make all corrections with the county. I affirm under penalties prescribed by law, this report, including any accompanying schedules and statements, has been examined by me and to the best of my knowledge and belief is a true, correct and complete report. This declaration is based on all information of which I have any knowledge. PRINT Name of Officer Signature of Officer Date Title Email Address of Officer Telephone Number Signature of Officer – Please sign after printing I affirm under penalties prescribed by law, this report, including any accompanying schedules and statements, has been prepared by me and to the best of my knowledge and belief is a true, correct and complete report. PRINT Individual Preparer or Firm’s Name Title Signature of Preparer Signature of Preparer – Please sign after printing Email Address PRINT Individual Preparer or Firm’s Street Address 1271020105 RESET FORM TOP OF PAGE Telephone Number City Date Fax Number State ZIP 1271020105 NEXT PAGE PRINT rct-127 A 01-21 (FI) PAge 2 of 7 1271020205 UTILITY NAME: ScHeDULe 1 (PArt 1) REVENUE ID: 2020 coUNtY SUMMArIeS PUBLIc UtILItY reALtY tAX rePort USE WHOLE DOLLARS ONLY COLUMN 1 COUNTY CODE COUNTY NAME PURTA – REAL ESTATE COUNTY ASSESSED VALUE (DO NOT INCLUDE PENDING APPEAL PARCEL VALUES.) COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COMMON LEVEL EQUALIZED TAXABLE VALUE APPEALED ASSESSMENTS STATE TAXABLE VALUE RATIO (CLR) FACTOR (COLUMN 3 + COLUMN 4) STIPULATED COLUMN 1 X COLUMN 2 (EFFECTIVE 7-1-20) MARKET VALUE (ALSO COMPLETE SCHEDULE 2.) TOTAL 1271020205 RESET FORM PREVIOUS PAGE NEXT PAGE PRINT rct-127 A 01-21 (FI) 1271020305 PAge 3 of 7 UTILITY NAME: ScHeDULe 1 (PArt 2) REVENUE ID: 2020 coUNtY SUMMArIeS PUBLIc UtILItY reALtY tAX rePort REALTY TRANSFER TAX 2020 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2019. 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, 2020 to June 30, 2021. 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). COUNTY CODE 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 COUNTY NAME CLR FACTOR Adams Allegheny Armstrong Beaver Bedford Berks Blair Bradford Bucks Butler Cambria Cameron Carbon Center Chester Clarior Clearfield Clinton Columbia Crawford Cumberland Dauphin Delaware .96 1.14 3.62 5.52 1.22 1.78 1.04 3.86 11.24 11.63 5.32 3.52 2.96 4.13 2.13 2.92 8.20 1.28 4.76 3.85 1.08 1.57 2.00 COUNTY CODE 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 COUNTY NAME CLR FACTOR Elk Erie Fayette Forest Franklin Fulton Greene Huntingdon Indiana Jefferson Juniata Lackawanna Lancaster Lawrence Lebanon Lehigh Luzerne Lycoming McKean Mercer Mifflin Monroe Montgomery 3.70 1.16 1.70 5.56 9.09 3.08 1.91 5.56 1.01 3.12 8.00 10.75 1.20 1.36 1.14 1.28 1.05 1.54 1.18 6.10 2.86 1.00 2.13 COUNTY CODE COUNTY NAME 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 Montour Northampton Northumberland Perry Philadelphia Pike Potter Schuylkill Snyder Somerset Sullivan Susquehanna Tioga Union Venango Warren Washington Wayne Westmoreland Wyoming York CLR FACTOR 1.58 3.68 6.94 1.14 1.06 5.95 3.95 3.06 7.09 3.45 1.68 3.89 1.66 1.52 1.32 4.41 1.17 1.23 7.63 6.10 1.24 NOTE: Real estate valuation factors are based on sales data compiled by the PA State Tax Equalization Board, which may be subject to change. These factors are the mathematical reciprocals of the common level ratios. Actual common level ratios can be found at https://dced.pa.gov/localgovernment/boards-committees/tax-equalization-division/. 1271020305 PREVIOUS PAGE NEXT PAGE PRINT rct-127 A 01-21 (FI) PAge 4 of 7 1271020405 ScHeDULe 2 UTILITY NAME: REVENUE ID: PUrtA – PArceL IDeNtIfIcAtIoN (PLeASe PrINt or tYPe) USE WHOLE DOLLARS ONLY PLEASE PROVIDE AN ITEMIZED LISTING OR COPY OF COUNTY TAX ASSESSOR OFFICE EQUIVALENT, IDENTIFYING BY COUNTY PARCEL NUMBER, ALL PURTA-CLASSIFIED PROPERTY. PROVIDE A TOTAL ASSESSED VALUE PER COUNTY, IN COUNTY CODE SEQUENCE, FOR EACH COUNTY IN WHICH YOU HAVE UTILITY REALTY. COUNTY CODE COUNTY NAME LOCATION (CITY, BOROUGH, TOWNSHIP, WARD) SCHOOL DISTRICT PARCEL IDENTIFICATION NUMBER ASSESSED VALUE 1271020405 RESET FORM PREVIOUS PAGE NEXT PAGE PRINT rct-127 A 01-21 (FI) 1271020505 PAge 5 of 7 ScHeDULe 3 UTILITY NAME: REVENUE ID: PUrtA – NeW PArceL (PLeASe PrINt or tYPe) PLEASE ENTER, IN COUNTY CODE SEQUENCE, ALL PURTA PROPERTY ADDED DURING THE YEAR. IF A PARCEL IS BEING ADDED DUE TO PURCHASE, ENTER THE PREVIOUS OWNER’S NAME IN THAT COLUMN. COUNTY CODE COUNTY NAME PARCEL IDENTIFICATION NUMBER ASSESSED VALUE USE WHOLE DOLLARS ONLY NEW OWNER/PREVIOUS OWNER ScHeDULe 4 PUrtA – DeLeteD PArceL IDeNtIfIcAtIoN PLEASE ENTER, IN COUNTY CODE SEQUENCE, ALL PURTA PROPERTY DELETED DURING THE YEAR. PROVIDE ALL INFORMATION REQUESTED BELOW. • • • COUNTY CODE IF A PARCEL IS BEING DELETED DUE TO SALE, ENTER THE NEW OWNER’S NAME IN THAT COLUMN AND “SOLD” IN LAST COLUMN. IF A PARCEL IS BEING DELETED BECAUSE IT WAS DE-CLASSIFIED FROM PURTA AND IS TAXED LOCALLY, ENTER “LOCAL” IN THE LAST COLUMN. MAKE ADDITIONAL COPIES OF THIS FORM IF NEEDED. COUNTY NAME USE WHOLE DOLLARS ONLY PARCEL IDENTIFICATION NUMBER ASSESSED VALUE NEW OWNER/PREVIOUS OWNER LOCAL/ SOLD 1271020505 RESET FORM PREVIOUS PAGE NEXT PAGE PRINT rct-127 A 01-21 (FI) PAge 6 of 7 1271020605 ScHeDULe 5 UTILITY NAME: REVENUE ID: PUrtA ProPertY PeNDINg APPeALeD ASSeSSMeNtS (PLEASE PRINT OR TYPE) PLEASE IDENTIFY, IN COUNTY CODE SEQUENCE, PURTA PROPERTY ASSESSMENTS CURRENTLY UNDER APPEAL. PROVIDE ALL INFORMATION REQUESTED BELOW. PROVIDE EVIDENCE OF APPEALS PENDING. SEE INSTRUCTIONS FOR ADDITIONAL DETAIL. USE WHOLE DOLLARS ONLY COUNTY CODE COUNTY NAME LOCATION (CITY, BOROUGH, TOWNSHIP, WARD) SCHOOL DISTRICT PARCEL IDENTIFICATION NUMBER ASSESSED VALUE APPEALED ASSESSMENTS STIPULATED MARKET VALUE 1271020605 RESET FORM PREVIOUS PAGE NEXT PAGE PRINT rct-127 A 01-21 (FI) 1271020705 PAge 7 of 7 UTILITY NAME: ScHeDULe 6 (PArt 1) REVENUE ID: coMPeNSAtINg ADJUStMeNt WorKSHeet Pursuant to Purta Section 1106-A (e) PUrtA fINALIZeD APPeALS (PLEASE PRINT OR TYPE) • ITEMIZE IN COUNTY CODE SEQUENCE EACH PURTA PARCEL THAT WAS IDENTIFIED AS PENDING APPEAL IN SCHEDULE 5 OF YOUR PURTA REPORTS FILED FROM 1998 TO THE MOST RECENTLY FILED REPORT. SEGREGATE AND TOTAL BY PURTA YEAR. DUPLICATE FORMS AS NEEDED. • • • CALCULATE THE DIFFERENCE BETWEEN STIPULATED VALUE AND FINALIZED VALUE. TOTAL PER COUNTY A NET COMPENSATING ADJUSTMENT, CARRYING EACH COUNTY’S TOTAL TO SCHEDULE 6, PART 2. ATTACH PROOF OF COUNTY’S FINALIZED VALUE/ASSESSMENT. year COUNTY CODE USE WHOLE DOLLARS ONLY COLUMN A COLUMN B COLUMN C COLUMN D ORIGINAL ASSESSED VALUE AS APPEALED STIPULATED VALUE FINALIZED MARKET VALUE COMPENSATING ADJUSTMENT + OR (-) COL C MINUS COL B PARCEL IDENTIFICATION NUMBER COUNTY NAME ScHeDULe 6 (PArt 2) coMPeNSAtINg ADJUStMeNt SUMMArIeS Per coUNtY fINALIZeD PUrtA UtILItY tAX APPeALS SINce 1998 USE WHOLE DOLLARS ONLY COUNTY CODE COUNTY NAME ENTER THE COMPENSATING ADJUSTMENTS TO THE STATE TAXABLE VALUES + OR (-) FOR EACH YEAR APPLICABLE YR: YR: YR: YR: YR: YR: 1271020705 RESET FORM PREVIOUS PAGE NEXT PAGE PRINT THIS PAGE DOES NOT PRINT 2020 Instructions for rct-127 A Public Utility realty Tax report rCT-127 a IN 01-21 GENERAL INFORMATION IMPOSITION Each public utility is required to file an annual report with the PA Department of Revenue. This includes any person, partnership, association, corporation, electric cooperative or other entity furnishing public utility service under the jurisdiction of the Pennsylvania Public Utility Commission or the corresponding regulatory agency of any other state or the U.S. on Dec. 31 of the taxable year. However, any public utility furnishing public utility sewage services or municipality or municipality authority furnishing public utility services is not required to file RCT-127A. For more information, refer to Article XI-A of the Tax Reform Code of 1971 (72 P.S. § 8101-A et seq). REPORT DUE DATE, MAILING ADDRESSES AND PAYMENTS The annual report for the calendar year ending Dec. 31, is due on or before May 1, of the subsequent year. No extensions for filing are available. If May 1st falls on a Saturday, Sunday or holiday, the report is due the next business day. The public utility must file RCT-127A by emailing it to the following address: [email protected]. For the tentative tax due, refer to Section 1102-A (c) of the Tax Reform Code of 1971 (72 P.S. § 8102-A (c)) and Page 2 of Corporation Tax Bulletin 120. Mail the Specialty Tax Estimated Payment Coupon (REV-423) with payment, separately from the RCT-127A to the address in the instruction section of the coupon. A fill-in version of the coupon is available on the department’s website at www.revenue.pa.gov. All payments of $1,000 or more must be made electronically or by certified or cashier’s check remitted in person or by express mail courier. For information on electronic filing options, visit www.etides.state.pa.us. A penalty of 3 percent of total tax due, up to $500, will be imposed for failing to make any payment of $1,000 or more using one of the three options listed above. After examining and verifying your PURTA tax information against county assessment data, the Department of Revenue will determine your tax liability and issue an official Notice of Determination by Aug. 1, for the applicable tax year. Any unpaid tax due must be paid within 45 days of the mailing of the Notice of Determination. SPECIFIC INSTRUCTIONS Please complete all of the following applicable schedules. If not applicable, mark a schedule as such. Please make additional copies of the schedules as needed. Parcel details may be reviewed online at www.purta.state.pa.us. Refer to instructions listed under PURTA ONLINE. Schedule 1 (Parts 1 & 2) – County Summary, Pages 2 & 3 Schedule 2 – PURTA Parcel Identification, Page 4 Schedule 3 – PURTA New Parcel Identification, Page 5 Schedule 4 – PURTA Deleted Parcel Identification, Page 5 Please attach additional information, such as local tax bills, for parcels deleted. Schedule 5 – PURTA PROPERTY - Pending Appealed Assessments, Page 6 Please attach a copy of the petition of appealed assessment for any active appeal. Attachments must include proof of continuance that exceeds one year from date of appeal. Failure to provide the requested documentation, timely filed with your tax report, may result in your stipulated market value not being accepted. Schedule 6 (Parts 1 & 2) – PURTA FINALIZED APPEALS – Compensating Adjustment Worksheet (tax years 1998 to date inclusive) and Compensating Adjustment Summaries, Page 7 Please attach copy of an appeal resolution to support compensating adjustment. PURTA ONLINE The Department of Revenue offers utilities access to the online database used by the department and local taxing authorities to record information for PURTA. STEP 1 REGISTERING TO USE THE SYSTEM Each utility official desiring to use the PURTA online system must first register at www.purta.state.pa.us. ● Identify the utility. Multiple parties from the same utility may have access, but they must obtain individual accounts. ● Choose a User ID and Password, each between four and 10 characters in length. Do not disclose these to anyone. ● Complete the registration form by providing a federal employer identification number (FEIN) and contact information including email address, mailing address, telephone number and fax number. Contact information may be updated as necessary. ● Sign, date and save a copy for your records. File the form with the department by emailing the application to [email protected]. ● After you receive department approval of your registration, you may begin using the system. www.revenue.pa.gov PREVIOUS PAGE rct-127 A NEXT PAGE PRINT 1 STEP 2 REVIEWING PURTA DATA The PURTA system provides search capabilities so each registered user may obtain general information on PURTA parcels, take a detailed look at specific parcel records associated with the user and see analysis of changes in parcels from the prior tax year. Users may download data from any of these searches for comparison with their own records. ● General Search. Users may select and view PURTA parcel records by county and utility owner. The search provides parcel number, utility and assessed value, and these records can be sorted by utility, county, school district and municipality. ● Detailed Search. More detailed information on parcels owned by a utility is available to a registered owner associated with that utility. This query permits an official to request records for a selected local taxing authority (county, municipality and/or school district) and PURTA tax year. Queries can be further refined by searching part of the parcel number or setting a dollar range for assessed value. ● Changes from Prior Year. A user selecting this query will receive a report for that user’s utility of parcel database differences among the current and prior tax years. Newly added parcels, parcels that were removed and parcels with changes in assessed value are listed on this report. 2 rct-127 A QUESTIONS ON OWNERSHIP AND ASSESSED VALUES The accuracy of the PURTA system depends upon communications between the utilities that own the PURTA parcels and the counties responsible for keeping the real estate records. Utilities must resolve questions regarding ownership and assessed values with local county tax authorities. The PURTA database contains information provided to the Department of Revenue by each county. Suspected error in county information must be resolved with that county. The county must then provide the Department of Revenue with corrected information, when appropriate. CONTACT INFORMATION ● If you have questions please email the department at [email protected]. ● Business taxpayers and tax practitioners have the ability to receive and view department issued e_SOAs and correspondence electronically. Visit e-Tides at www.etides.state.pa.us and select the Document Center option for more information. ● To make electronic payments, visit e-TIDES at www.etides.state.pa.us. www.revenue.pa.gov PREVIOUS PAGE RETURN TO PAGE 1 PRINT
2020 Public Utility Realty Report (RCT-127 A)
More about the Pennsylvania Form RCT-900 Corporate Income Tax
Form RCT-900 was replaced by form RCT-127A
We last updated the Public Utility Realty Report By Local Taxing Authorities in March 2022, and the latest form we have available is for tax year 2020. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Pennsylvania Department of Revenue. You can print other Pennsylvania tax forms here.
Other Pennsylvania Corporate Income Tax Forms:
|Form Code||Form Name|
|Form PA-41||PA Fiduciary Income Tax Return|
|Form PA-40 ES (P/S/F)||PA-40 ES Partnership, PA S Corporation and Fiduciary - Declaration of Estimated Withholding Tax|
|Form RCT-127A||Public Utility Realty Tax Report|
|Form REV-857||PA Corporation Taxes Estimated Tax Payment Coupon and Instructions|
|Form PA-41 PA-V||PA-41 Payment Voucher|
Pennsylvania usually releases forms for the current tax year between January and April. We last updated Pennsylvania Form RCT-900 from the Department of Revenue in March 2022.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Pennsylvania Form RCT-900
We have a total of nine past-year versions of Form RCT-900 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2020 Public Utility Realty Report (RCT-127 A)
2019 Public Utility Report By Local Taxing Authorities (RCT-900)
2018 Public Utility Report By Local Taxing Authorities (RCT-900) -- Print Only Version
2017 Public Utility Report By Local Taxing Authorities (RCT-900) -- Print Only Version
2016 Public Utility Realty Report By Local Taxing Authorities (RCT-900)
2015 Public Utility Realty Report By Local Taxing Authorities (RCT-900)
2014 Public Utility Realty Report by Local Taxing Authorities (RCT-900)
2013 Public Utility Realty Report by Local Taxing Authorities (RCT-900)
2011 Public Utility Realty Report by Local Taxing Authorities (RCT-900)
While we do our best to keep our list of Pennsylvania Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.