PA Realty Transfer Tax
Common Level Ratio
Real Estate Valuation Factors
Ever wonder how your Pennsylvania property taxes are determined? Your taxes are actually based on the county market value of your home which is different than the current market value, the appraised value, or even the purchase price. Most people don't realize their school and property taxes are based in part on their assessed value, a base amount determined by the county for tax purposes. Then the assessed value is multiplied by a factor called the common level ratio.
County Market Value = Assessed Value x Factor
| County | Factor |
| Adams | 1.04 |
| Allegheny | 1.23 |
| Armstrong | 2.54 |
| Beaver | 6.06 |
| Bedford | 1.31 |
| Berks | 1.92 |
| Blair | 1.07 |
| Bradford | 3.80 |
| Bucks | 12.05 |
| Butler | 12.66 |
| Cambria | 5.68 |
| Cameron | 3.38 |
| Carbon | 3.33 |
| Centre | 4.29 |
| Chester | 2.22 |
| Clarion | 2.98 |
| Clearfield | 8.70 |
| Clinton | 1.36 |
| Columbia | 5.18 |
| Crawford | 4.13 |
| Cumberland | 1.14 |
| Dauphin | 1.69 |
| Delaware | 1.00 |
| County | Factor |
| Elk | 3.68 |
| Erie | 1.23 |
| Fayette | 1.79 |
| Forest | 6.76 |
| Franklin | 9.43 |
| Fulton | 3.29 |
| Greene | 2.04 |
| Huntingdon | 5.71 |
| Indiana | 1.02 |
| Jefferson | 3.13 |
| Juniata | 9.09 |
| Lackawanna | 10.87 |
| Lancaster | 1.28 |
| Lawrence | 1.45 |
| Lebanon | 1.22 |
| Lehigh | 1.38 |
| Luzerne | 1.12 |
| Lycoming | 1.64 |
| McKean | 1.24 |
| Mercer | 6.49 |
| Mifflin | 3.28 |
| Monroe | 1.31 |
| Montgomery | 2.24 |
| County | Factor |
| Montour | 1.64 |
| Northampton | 4.00 |
| Northumberland | 7.14 |
| Perry | 1.21 |
| Philadelphia | 1.07 |
| Pike | 6.71 |
| Potter | 4.22 |
| Schuylkill | 3.12 |
| Snyder | 7.52 |
| Somerset | 3.68 |
| Sullivan | 1.71 |
| Susquehanna | 3.95 |
| Tioga | 1.72 |
| Union | 1.60 |
| Venango | 1.37 |
| Warren | 4.83 |
| Washington | 1.15 |
| Wayne | 1.39 |
| Westmoreland | 8.13 |
| Wyoming | 6.37 |
| York | 1.32 |
The above real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2021. 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, 2021 to June 30, 2022. 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).