Pennsylvania realty transfer tax is imposed at a one percent state and one percent local percentage rate of the value of real estate transferred by deed, instrument, long-term lease or other writing. Both grantor and grantee are held jointly and severally liable for payment of the tax.
The Pennsylvania Department of Revenue Realty Transfer Tax, Common Level Ratio (CLR) for Greene County changes June 30 of every year (July 1, 2018 to June 30, 2019 CLR is set at 1.48).
The real estate valuation factor is based on sales data 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 particular periods. 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).
Some real estate transfers are exempt from realty transfer tax, including certain transfers among family members, to governmental units, between religious organizations, to shareholders or partners and to or from nonprofit industrial development agencies. Deeds to burial sites, certain transfers of ownership in real estate companies and farms and property passed by testate or intestate succession are also exempt from the tax.
Realty Transfer Tax Statements of Value are now required to be submitted with Easement agreements. Click here
for the current Realty Transfer Tax Statements of Value form with instructions. For more information, please contact either the Recorder’s Office at 724-852-5283, or the Department of Revenue Realty Transfer Tax Division at 717-783-8104.