The Pennsylvania Department of Revenue adjusted the Common Level Ratio (“CLR”) for Delaware County to reflect Delaware County’s countywide reassessment base change effective January 1, 2021. Accordingly, for documents accepted between 7/1/2020 to 12/31/2020 the applicable Delaware County CLR is 2.00. For documents accepted between 1/1/2021 to 6/30/2021 the applicable Delaware County CLR is 1.00. See Pa. Bull. Doc. No. 21-339, Vol. 51, No. 10, 03/06/2021.
Please contact one of our state and local tax attorneys – Adam Koelsch (717-237-5305), Sharon Paxton (717-237-5393) or Paul Morcom (717-237-5364) – if you have any questions pertaining to realty transfer tax in Pennsylvania.