Realty Transfer Tax Forms and publications

Contact

Recorder of Deeds Division
Lehigh County Courthouse
455 W. Hamilton Street, Room 122
Allentown PA 18101-1614

Chief Deputy,
Karen S. Collura 

Asst. Chief Deputy,
Tammy Stahlnecker

Phone: 610-782-3162
Fax: 610-871-2895

Email

        

Hours of Operation

Recorder of Deeds Office
8:00 AM to 4:30 PM Monday-Friday

Our office is closed on all major holidays and/or as directed by the President Judge of the Court of Common Pleas.

GIS PIN Certification
8:00 AM to 3:45 PM

        

Realty Transfer Tax

Any document presented for recording where there is a transfer of an interest in real estate is subject to Realty Transfer Tax (RTT) at the rate of 1% for the state and 1% for local (split between the municipality and school district) of the actual consideration paid, or to be paid. When no consideration or nominal consideration is paid, the tax is based on the property’s actual monetary worth computed through the use of assessed value and adjusted to the market value.

Exemptions:
Though most transactions are taxable, some are tax exempt. Conveyances between husband and wife, parent and child, grandparent and grandchild, and brothers and sisters are generally exempt from transfer tax. There are some other exemptions allowed in certain situations. Statements of Value must accompany all transfers not paying a full transfer tax or stating the full consideration, or transfers claiming an exemption (except for family exemption which must be clearly stated on the document).Consult an attorney or contact the PA Department of Revenue at 717-783-8104 with questions on exemptions.

Statement of Value (REV-183):
Statement of Value forms can be obtained from the PA Department of Revenue website. Please contact the Department of Revenue at 717-783-8104 with any questions regarding Realty Transfer Tax and the completion of the Statement of Value form. Please refer to the Recording Guidelines for more information on recording a Statement of Value.