Real Estate Transfer Taxes

Realty Transfers
A Realty Transfer Tax Statement of Value Form needs to be filed in duplicate with the Montgomery County Recorder of Deeds Office in the following instances:
  • When the full value / consideration is not set forth in the deed
  • When the deed is without consideration or by gift
  • When a tax exemption is claimed

Note:
A statement of value is not required if the transfer is wholly exempt from tax based on family relationship or public utility easement.

Common Ration Factor (CLR) Requirement

The Realty Transfer Tax Statement of Value Form requires a common ration factor (CLR) in section D5 of the form. Browse the following documents for past and present CLRs:

Realty Transfer Tax Refunds
A Refund for Pennsylvania Realty Transfer Tax Form needs to be completed within three years from the date paid if overpayment of realty transfer taxes occurs.

Collection & Distribution of County / State Fees & Transfer Taxes
The Montgomery County Recorder of Deeds Office is responsible for the collection and monthly distribution of county / state fees and real estate transfer taxes.