Register of Wills & Recorder of Deeds

This ordinance established on April 18, 2013, requires that a Tax Parcel Number be contained on all conveyances of real estate, plans, mortgages, satisfication pieces or any other instrument affecting real estate in Greene County; requiring plan or survey information for change in size or description of parcels; requiring that tax parcel number(s) be affixed to documents presented for recording and providing when this ordinance shall become effective. Click here for a copy of Ordinance No. 130418.

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, 2019 to June 30, 2020 CLR is set at 1.40).

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 required to be submitted with ALL Oil & Gas related documents.

Click HERE to complete and print the current Realty Transfer Tax Statement of Value form (instructions included).

https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/RTT/Documents/rev-183.pdf

---

For more information, please contact either the Recorder of Deed's Office at 724-852-5283,
or the Department of Revenue Realty Transfer Tax Division at 717-783-8104.

Inheritance tax is imposed as a percentage of the value of a decedent's estate transferred to beneficiaries by will, heirs by intestacy and transferees by operation of law. The tax rate varies depending on the relationship of the heir to the decedent. The rates for Pennsylvania inheritance tax are as follows:

•    0 (zero) percent on transfers to a surviving spouse or to a parent from a child aged 21 or younger;
•    4.5 percent on transfers to direct descendants and lineal heirs;
•    12 percent on transfers to siblings; and
•    15 percent on transfers to other heirs, except charitable organizations, exempt institutions and government entities exempt from tax.
•    Property owned jointly between husband and wife is exempt from inheritance tax.

Inheritance tax payments are due upon the death of the decedent and become delinquent nine months after the date of the individual's death. If inheritance tax is paid within three months of the decedent's death, a 5 percent discount is allowed.

For further information and answers to commonly asked questions, contact the Greene County Register's Office at 724-852-5284 or review the Pennsylvania Inheritance Tax and Safe Deposit Boxes brochure. For detailed and historic Pennsylvania Inheritance Tax Penalty and Interest, visit www.doreservices.state.pa.

The Pennyslvania Department of Revenue at www.revenue.state.pa.us offers additional information and answers for individuals regarding inheritance tax and inheritance forms; other forms and publications are also available.

The Recorder of Deed's Office is not responsible for posting monthly deed transfers. To search recent recorded deeds and property records please see Links to Online Access below OR click HERE

To see the last outsource posted monthly deed transfers, click HERE