CLR Factor Historical - CLR Real Estate Valuation Factors for Adams County
JULY 2015
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
DATE
CLR
FACTOR
ACCEPTANCE
DATE
CLR
FACTOR
FROM
TO
FROM
TO
7-2-1986
6-30-1987
4.33
7-1-2005
6-30-2006
1.10
7-1-1987
6-30-1988
4.20
7-1-2006
6-30-2007
1.10
7-1-1988
6-30-1989
4.33
7-1-2007
6-30-2008
1.15
7-1-1989
6-30-1990
4.24
7-1-2008
6-30-2009
1.16
7-1-1990
6-30-1991
4.33
7-1-2009
6-30-2010
1.14
7-1-1991
6-30-1992
4.61
7-1-2010
6-30-2011
1.16
7-1-1992
6-30-1993
4.65
7-1-2011
6-30-2012
1.17
7-1-1993
6-30-1994
4.61
7-1-2012
12-31-2012
1.17
7-1-1994
6-30-1995
4.55
(2) 1-1-2013
6-30-2013
1.00
7-1-1995
6-30-1996
4.70
(2) 7-1-2013
6-30-2014
1.00
7-1-1996
6-30-1997
4.72
7-1-2014
6-30-2015
1.10
7-1-1997
6-30-1998
4.88
7-1-2015
6-30-2016
1.09
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
(1) 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
(1) Adjus t ed by the Dep artment of Revenue to reflect an assessment base change effective Januar y 1, 2001.
(2) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 201 3.
Page 2/67
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