PA Department of Revenue Common Level Ratio

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 ratio. 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: To
Acceptance Date: From
CLR Factor
 July 2, 1986
June 30, 1987
5.81
 July 1, 1987
June 30, 1988
7.81
 July 1, 1988
June 30, 1989
7.58
 July 1, 1989
June 30, 1990
6.94
 July 1, 1990
June 30, 1991
7.09
   July 1, 1991
June 30, 1992
7.19
 July 1, 1992
June 30, 1993
7.25
  July 1, 1993
June 30, 1994
7.46
 July 1, 1994
June 30, 1995
7.35
 July 1, 1995
June 30, 1996
7.30
 July 1, 1996
June 30, 1997
8.00
 July 1, 1997
     June 30, 1998
8.48
 July 1, 1998
June 30, 1999
9.09
 July 1, 1999
June 30, 2000
9.43
 July 1, 2000
December 31, 2000
9.71
*January 1, 2001
 June 30, 2001
3.40
 *July 1, 2001
June 30, 2002 
 3.33
   July 1, 2002 
 December 31, 2002
3.85
**January 1, 2003
 June 30, 2003
 1.00
**July 1, 2003
  June 30, 2004
1.00
July 1, 2004
June 30, 2005
1.03
July 1, 2005
June 30, 2006
1.10 
July 1, 2006
June 30, 2007
1.14
July 1, 2007
June 30, 2008
1.17
July 1, 2008
June 30, 2009
1.17
July 1, 2009
June 30, 2010
1.22
July 1, 2010
June 30, 2011
1.23
July 1, 2011
June 30, 2012
1.21
July 1, 2012
June 30, 2013
1.25
July 1, 2013
June 30, 2014
1.23
July 1, 2014
June 30, 2015
1.26
July 1, 2015
June 30, 2016
1.35
July 1, 2016
June 30, 2017
1.38
July 1, 2017
June 30, 2018
1.40
July 1, 2018
June 30, 2019
1.40


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

**Adjusted by the Department of Revenue to reflect assessment base change effective January 1, 2003.