The Pennsylvania Department of Revenue has released updated common level ratios (CLR), which are county-specific percentages used to convert assessed values into market values. These ratios are primarily used during tax assessment appeals, but also apply to Realty Transfer Tax (RTT) calculations in certain circumstances — for example, when a property's sale price is not clearly stated or does not reflect market value. For RTT purposes, the 2025–2026 CLR factors apply to documents accepted between July 1, 2025, and June 30, 2026. The CLRs for the Philadelphia suburbs are:

• Bucks County: 5.86% of market value
• Chester County: 31.84% of market value
• Delaware County: 57.33% of market value
• Montgomery County: 30.76% of market value

Source: State Tax Equalization Board; 7/1/2025