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Common Level Ratio (CLR) Real Estate Valuation Factors

For use on Forms REV-183 & REV-1728

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 ratios. 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

Current List of Factors

Historical List of Factors