PENNSYLVANIA DEPARTMENT OF REVENUE REALTY TRANSFER TAX COMMON LEVEL RATIO (CLR) REAL ESTATE VALUATION FACTORS FOR ADAMS COUNTY CLR FACTOR

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1 COMMON LEVEL RATIO () REAL ESTATE VALUATION S ADAMS COUNTY (1) (2) (1) (2) (1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, (2) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2011.

2 COMMON LEVEL RATIO () REAL ESTATE VALUATION S ALLEGHENY COUNTY (2) (2) (1) (1) (1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, (2) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2013.

3 COMMON LEVEL RATIO () REAL ESTATE VALUATION S ARMSTRONG COUNTY (1) (1) (1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 1997.

4 COMMON LEVEL RATIO () REAL ESTATE VALUATION S BEAVER COUNTY document as the date of the instrument. 61 Pa Code (1) (1) Based on revised common level ratio issued by the State Tax Equalization Board effective July 1, 2000.

5 COMMON LEVEL RATIO () REAL ESTATE VALUATION S BEDD COUNTY (3) (1) (3) (1) (4) (4) (2) (2) (1) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, (2) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, (3) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, (4) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2013

6 COMMON LEVEL RATIO () REAL ESTATE VALUATION S BERKS COUNTY (1) (1) (1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 1994.

7 COMMON LEVEL RATIO () REAL ESTATE VALUATION S BLAIR COUNTY (1) (1) (1) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 2010.

8 COMMON LEVEL RATIO () REAL ESTATE VALUATION S BRADD COUNTY (3) (1) (1) (2) (2) (1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, (2) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, (3) Revised by the State Tax Equalization Board August 31, 2012.

9 COMMON LEVEL RATIO () REAL ESTATE VALUATION S BUCKS COUNTY (1) (1) (1) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 2005.

10 COMMON LEVEL RATIO () REAL ESTATE VALUATION S BUTLER COUNTY (1) (1) (1) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 2009

11 COMMON LEVEL RATIO () REAL ESTATE VALUATION S CAMBRIA COUNTY (1) (1) (1) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 2005.

12 COMMON LEVEL RATIO () REAL ESTATE VALUATION S CAMERON COUNTY (1) (1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 1986.

13 COMMON LEVEL RATIO () REAL ESTATE VALUATION S CARBON COUNTY (1) (1) (1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2001.

14 COMMON LEVEL RATIO () REAL ESTATE VALUATION S CENTRE COUNTY document as the date of the instrument. 61 Pa Code (1) (1) (1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 1995.

15 COMMON LEVEL RATIO () REAL ESTATE VALUATION S CHESTER COUNTY (1) (1) (1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 1998.

16 COMMON LEVEL RATIO () REAL ESTATE VALUATION S CLARION COUNTY (2) (2) (1) (1) (1) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, (2) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 2009.

17 COMMON LEVEL RATIO () REAL ESTATE VALUATION S CLEARFIELD COUNTY (1) (1) (1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 1989.

18 COMMON LEVEL RATIO () REAL ESTATE VALUATION S CLINTON COUNTY (1) (1) (1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2009.

19 COMMON LEVEL RATIO () REAL ESTATE VALUATION S COLUMBIA COUNTY (1) (1) (1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 1992.

20 COMMON LEVEL RATIO () REAL ESTATE VALUATION S CRAWD COUNTY

21 COMMON LEVEL RATIO () REAL ESTATE VALUATION S CUMBERLAND COUNTY (3) (3) (1) (1) (2) (2) (1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, (2) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, (3) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2011.

22 COMMON LEVEL RATIO () REAL ESTATE VALUATION S DAUPHIN COUNTY (1) (2) (2) (1) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, (2) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2002.

23 COMMON LEVEL RATIO () REAL ESTATE VALUATION S DELAWARE COUNTY (1) (1) (1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2000.

24 COMMON LEVEL RATIO () REAL ESTATE VALUATION S ELK COUNTY (1) (2) (2) (1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, (2) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 2006.

25 COMMON LEVEL RATIO () REAL ESTATE VALUATION S ERIE COUNTY (2) (2) (1) (1) (1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, (2) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2013

26 COMMON LEVEL RATIO () REAL ESTATE VALUATION S FAYETTE COUNTY (1) (1) (2) (2) (1) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, (2) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2003.

27 COMMON LEVEL RATIO () REAL ESTATE VALUATION S EST COUNTY

28 COMMON LEVEL RATIO () REAL ESTATE VALUATION S FRANKLIN COUNTY (1) (1) (1) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 2001.

29 COMMON LEVEL RATIO () REAL ESTATE VALUATION S FULTON COUNTY (1) (1) (2) (2) (1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, (2) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 2002.

30 COMMON LEVEL RATIO () REAL ESTATE VALUATION S GREENE COUNTY (1) (1) (3) (2) (2) (1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, (2) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, (3) The 2014 common level ratio is still to be determined by STEB; therefore, the factor shown above will remain effective until STEB certifies the 2014 factor.

31 COMMON LEVEL RATIO () REAL ESTATE VALUATION S HUNTINGDON COUNTY (1) (1) (1) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 2013.

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