Pennsylvania Public Utility Realty Tax Report

Public Utility Realty Tax Report
2021 Public Utility Realty Report (RCT-127 A)
IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING

FILL IN FORM USING ALL CAPS. DO NOT USE DASHES (-) OR SLASHES (/) IN ANY FIELD. ENTER DATES AS MMDDYYYY. USE WHOLE DOLLARS ONLY.

1271021105

RCT-127 A

09-21 (FI)

PAGE 1 OF 7

2021 PUBLIC UTILITY REALTY TAX REPORT

(DEPARTMENT USE ONLY)
DATE RECEIVED

START

OFFICIAL USE ONLY

➜
REVENUE ID

FEIN

TAX YEAR ENDING 12/31/2021

NAME

DUE DATE 05/01/2022

ADDRESS LINE 1
ADDRESS LINE 2
CITY

STATE

ZIP CODE

Check to indicate a change of address.
Last Report (Out-of-Existence as of

First Report

.)
Estimated
Payments &
Credits on Deposit

TAX TYPE

TAX
AMOUNT
DUE

PUBLIC UTILITY REALTY TAX

GRAND TOTALS

NO REAL PROPERTY CLASSIFIED AS PURTA PROPERTY WAS OWNED AS OF DEC. 31, 2021. NO TAX DUE.
A public utility is responsible for all of its PURTA property being properly reported by each county, including correct parcel number, name and mailing
address. If the county is not reporting this information correctly, it is the utility’s responsibility to make all corrections with the county.
I affirm under penalties prescribed by law, this report, including any accompanying schedules and statements, has been examined by me and to the
best of my knowledge and belief is a true, correct and complete report. This declaration is based on all information of which I have any knowledge.
PRINT Name of Officer

Signature of Officer

Date

Title

Email Address of Officer

Telephone Number

Signature of Officer – Please sign after printing

I affirm under penalties prescribed by law, this report, including any accompanying schedules and statements, has been prepared by me and
to the best of my knowledge and belief is a true, correct and complete report.
PRINT Individual Preparer or Firm’s Name
Title

Signature of Preparer

Signature of Preparer – Please sign after printing

Email Address

PRINT Individual Preparer or Firm’s Street Address

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Telephone Number
City

Date
Fax Number
State

ZIP

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RCT-127 A

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UTILITY NAME:

SCHEDULE 1 (PART 1)

REVENUE ID:

2021 COUNTY SUMMARIES
PUBLIC UTILITY REALTY TAX REPORT

USE WHOLE DOLLARS ONLY
COLUMN 1
COUNTY
CODE

COUNTY
NAME

PURTA – REAL ESTATE
COUNTY ASSESSED VALUE
(DO NOT INCLUDE PENDING
APPEAL PARCEL VALUES.)

COLUMN 2

COLUMN 3

COLUMN 4

COLUMN 5

COMMON LEVEL
EQUALIZED TAXABLE VALUE APPEALED ASSESSMENTS STATE TAXABLE VALUE
RATIO (CLR) FACTOR
(COLUMN 3 + COLUMN 4)
STIPULATED
COLUMN 1 X COLUMN 2
(EFFECTIVE 7-1-21)
MARKET VALUE
(ALSO COMPLETE
SCHEDULE 2.)

TOTAL

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RCT-127 A

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PAGE 3 OF 7

UTILITY NAME:

SCHEDULE 1 (PART 2)

REVENUE ID:

2021 COUNTY SUMMARIES
PUBLIC UTILITY REALTY TAX REPORT

REALTY TRANSFER TAX
2021 COMMON LEVEL RATIO
REAL ESTATE VALUATION FACTORS
The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2020. These factors are the
mathematical reciprocals of the actual common level ratio (CLR). For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for
documents accepted from July 1, 2021 to June 30, 2022. 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).
COUNTY
CODE
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23

COUNTY
NAME

CLR
FACTOR

Adams
Allegheny
Armstrong
Beaver
Bedford
Berks
Blair
Bradford
Bucks
Butler
Cambria
Cameron
Carbon
Centre
Chester
Clarion
Clearfield
Clinton
Columbia
Crawford
Cumberland
Dauphin
Delaware

1.04
1.23
2.54
6.06
1.31
1.92
1.07
3.80
12.05
12.66
5.68
3.38
3.33
4.29
2.22
2.98
8.70
1.36
5.18
4.13
1.14
1.69
1.00

COUNTY
CODE
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46

COUNTY
NAME

CLR
FACTOR

Elk
Erie
Fayette
Forest
Franklin
Fulton
Greene
Huntingdon
Indiana
Jefferson
Juniata
Lackawanna
Lancaster
Lawrence
Lebanon
Lehigh
Luzerne
Lycoming
McKean
Mercer
Mifflin
Monroe
Montgomery

3.68
1.23
1.79
6.76
9.43
3.29
2.04
5.71
1.02
3.13
9.09
10.87
1.28
1.45
1.22
1.38
1.12
1.64
1.24
6.49
3.28
1.31
2.24

COUNTY
CODE

COUNTY
NAME

47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67

Montour
Northampton
Northumberland
Perry
Philadelphia
Pike
Potter
Schuylkill
Snyder
Somerset
Sullivan
Susquehanna
Tioga
Union
Venango
Warren
Washington
Wayne
Westmoreland
Wyoming
York

CLR
FACTOR
1.64
4.00
7.14
1.21
1.07
6.71
4.22
3.12
7.52
3.68
1.71
3.95
1.72
1.60
1.37
4.83
1.15
1.39
8.13
6.37
1.32

NOTE: Real estate valuation factors are based on sales data compiled by the PA State Tax Equalization Board, which may be subject to change. These
factors are the mathematical reciprocals of the common level ratios. Actual common level ratios can be found at https://dced.pa.gov/localgovernment/boards-committees/tax-equalization-division/.

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SCHEDULE 2

UTILITY NAME:
REVENUE ID:

PURTA – PARCEL IDENTIFICATION
(PLEASE PRINT OR TYPE)

USE WHOLE DOLLARS ONLY
PLEASE PROVIDE AN ITEMIZED LISTING OR COPY OF COUNTY TAX ASSESSOR OFFICE EQUIVALENT, IDENTIFYING BY COUNTY PARCEL NUMBER, ALL PURTA-CLASSIFIED
PROPERTY. PROVIDE A TOTAL ASSESSED VALUE PER COUNTY, IN COUNTY CODE SEQUENCE, FOR EACH COUNTY IN WHICH YOU HAVE UTILITY REALTY.

COUNTY
CODE

COUNTY NAME

LOCATION
(CITY, BOROUGH,
TOWNSHIP, WARD)

SCHOOL
DISTRICT

PARCEL IDENTIFICATION
NUMBER

ASSESSED
VALUE

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RCT-127 A

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SCHEDULE 3

UTILITY NAME:
REVENUE ID:

PURTA – NEW PARCEL
(PLEASE PRINT OR TYPE)

PLEASE ENTER, IN COUNTY CODE SEQUENCE, ALL PURTA PROPERTY ADDED DURING THE YEAR.
IF A PARCEL IS BEING ADDED DUE TO PURCHASE, ENTER THE PREVIOUS OWNER’S NAME IN THAT COLUMN.

COUNTY
CODE

COUNTY NAME

PARCEL
IDENTIFICATION
NUMBER

ASSESSED
VALUE

USE WHOLE DOLLARS ONLY
NEW OWNER/PREVIOUS OWNER

SCHEDULE 4
PURTA – DELETED PARCEL IDENTIFICATION

PLEASE ENTER, IN COUNTY CODE SEQUENCE, ALL PURTA PROPERTY DELETED DURING THE YEAR.
PROVIDE ALL INFORMATION REQUESTED BELOW.

•
•
•
COUNTY
CODE

IF A PARCEL IS BEING DELETED DUE TO SALE, ENTER THE NEW OWNER’S NAME IN THAT COLUMN AND “SOLD” IN LAST COLUMN.
IF A PARCEL IS BEING DELETED BECAUSE IT WAS DE-CLASSIFIED FROM PURTA AND IS TAXED LOCALLY, ENTER “LOCAL” IN THE LAST COLUMN.
MAKE ADDITIONAL COPIES OF THIS FORM IF NEEDED.

COUNTY NAME

USE WHOLE DOLLARS ONLY

PARCEL
IDENTIFICATION
NUMBER

ASSESSED
VALUE

NEW OWNER/PREVIOUS OWNER

LOCAL/
SOLD

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RCT-127 A

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PAGE 6 OF 7

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SCHEDULE 5

UTILITY NAME:
REVENUE ID:

PURTA PROPERTY PENDING APPEALED ASSESSMENTS
(PLEASE PRINT OR TYPE)

PLEASE IDENTIFY, IN COUNTY CODE SEQUENCE, PURTA PROPERTY ASSESSMENTS CURRENTLY UNDER APPEAL. PROVIDE ALL INFORMATION REQUESTED BELOW.
PROVIDE EVIDENCE OF APPEALS PENDING. SEE INSTRUCTIONS FOR ADDITIONAL DETAIL.
USE WHOLE DOLLARS ONLY

COUNTY
CODE

COUNTY NAME

LOCATION
(CITY, BOROUGH,
TOWNSHIP, WARD)

SCHOOL
DISTRICT

PARCEL
IDENTIFICATION
NUMBER

ASSESSED
VALUE

APPEALED
ASSESSMENTS
STIPULATED
MARKET VALUE

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RCT-127 A

09-21 (FI)

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PAGE 7 OF 7

UTILITY NAME:

SCHEDULE 6 (PART 1)

REVENUE ID:

COMPENSATING ADJUSTMENT WORKSHEET
Pursuant to Purta Section 1106-A (e)
PURTA FINALIZED APPEALS
(PLEASE PRINT OR TYPE)

•

ITEMIZE IN COUNTY CODE SEQUENCE EACH PURTA PARCEL THAT WAS IDENTIFIED AS PENDING APPEAL IN SCHEDULE 5 OF YOUR PURTA REPORTS FILED
FOR THE CURRENT FILING YEAR PLUS FOUR IMMEDIATE PRIOR. SEGREGATE AND TOTAL BY PURTA YEAR. DUPLICATE FORMS AS NEEDED.

•
•
•

CALCULATE THE DIFFERENCE BETWEEN STIPULATED VALUE AND FINALIZED VALUE.
TOTAL PER COUNTY A NET COMPENSATING ADJUSTMENT, CARRYING EACH COUNTY’S TOTAL TO SCHEDULE 6, PART 2.
ATTACH PROOF OF COUNTY’S FINALIZED VALUE/ASSESSMENT.

YEAR

COUNTY
CODE

COUNTY NAME

USE WHOLE DOLLARS ONLY
COLUMN A

COLUMN B

COLUMN C

COLUMN D

ORIGINAL
ASSESSED
VALUE

AS APPEALED
STIPULATED
VALUE

FINALIZED
MARKET
VALUE

COMPENSATING
ADJUSTMENT
+ OR (-)
COL C MINUS COL B

PARCEL
IDENTIFICATION
NUMBER

SCHEDULE 6 (PART 2)
COMPENSATING ADJUSTMENT
SUMMARIES PER COUNTY FINALIZED PURTA
UTILITY TAX APPEALS FOR THE CURRENT FILING YEAR PLUS FOUR IMMEDIATE PRIOR

USE WHOLE DOLLARS ONLY
COUNTY
CODE

COUNTY NAME

ENTER THE COMPENSATING ADJUSTMENTS TO THE STATE TAXABLE VALUES + OR (-) FOR EACH YEAR APPLICABLE

YR:

YR:

YR:

YR:

YR:

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2021
Instructions for RCT-127 A

Public Utility Realty Tax Report

RCT-127 A IN 09-21

GENERAL INFORMATION
IMPOSITION
Each public utility is required to file an annual report with
the PA Department of Revenue. This includes any person,
partnership, association, corporation, electric cooperative
or other entity furnishing public utility service under the
jurisdiction of the Pennsylvania Public Utility Commission
or the corresponding regulatory agency of any other state
or the U.S. on Dec. 31 of the taxable year. However, any
public utility furnishing public utility sewage services or
municipality or municipality authority furnishing public utility
services is not required to file RCT-127A.
For more information, refer to Article XI-A of the Tax Reform
Code of 1971 (72 P.S. § 8101-A et seq).
REPORT DUE DATE, MAILING ADDRESSES AND
PAYMENTS
The annual report for the calendar year ending Dec. 31, is
due on or before May 1, of the subsequent year. No extensions for filing are available. If May 1st falls on a Saturday,
Sunday or holiday, the report is due the next business day.
The public utility must file RCT-127A by emailing it to the
following address: [email protected].
For the tentative tax due, refer to Section 1102-A (c) of the
Tax Reform Code of 1971 (72 P.S. § 8102-A (c)) and Page
2 of Corporation Tax Bulletin 120. Mail the Specialty Tax
Estimated Payment Coupon (REV-423) with payment,
separately from the RCT-127A to the address in the
instruction section of the coupon. A fill-in version of the
coupon is available on the department’s website at
www.revenue.pa.gov.
All payments of $1,000 or more must be made
electronically or by certified or cashier’s check remitted in
person or by express mail courier. For information on
electronic filing options, visit www.etides.state.pa.us.
A penalty of 3 percent of total tax due, up to $500, will be
imposed for failing to make any payment of $1,000 or more
using one of the three options listed above.
After examining and verifying your PURTA tax information
against county assessment data, the Department of
Revenue will determine your tax liability and issue an
official Notice of Determination by Aug. 1, for the applicable
tax year. Any unpaid tax due must be paid within 45 days
of the mailing of the Notice of Determination.
SPECIFIC INSTRUCTIONS
Please complete all of the following applicable schedules.
If not applicable, mark a schedule as such. Please make
additional copies of the schedules as needed.

Parcel
details
may
be
reviewed
online
at
www.purta.state.pa.us. Refer to instructions listed under
PURTA ONLINE.
Schedule 1 (Parts 1 & 2) – County Summary, Pages 2 & 3
Schedule 2 – PURTA Parcel Identification, Page 4
Schedule 3 – PURTA New Parcel Identification, Page 5
Schedule 4 – PURTA Deleted Parcel Identification, Page 5
Please attach additional information, such as local tax bills,
for parcels deleted.
Schedule 5 – PURTA PROPERTY - Pending Appealed
Assessments, Page 6
Please attach a copy of the petition of appealed assessment for any active appeal. Attachments must include proof
of continuance that exceeds one year from date of appeal.
Failure to provide the requested documentation, timely filed
with your tax report, may result in your stipulated market
value not being accepted.
Schedule 6 (Parts 1 & 2) – PURTA FINALIZED APPEALS
– Compensating Adjustment Worksheet (for the current filing year plus four immediate prior) and Compensating
Adjustment Summaries, Page 7
Please attach copy of an appeal resolution to support
compensating adjustment.
PURTA ONLINE
The Department of Revenue offers utilities access to the
online database used by the department and local taxing
authorities to record information for PURTA.
STEP 1
REGISTERING TO USE THE SYSTEM
Each utility official desiring to use the PURTA online system
must first register at www.purta.state.pa.us.
● Identify the utility. Multiple parties from the same utility
may have access, but they must obtain individual
accounts.
● Choose a User ID and Password, each between four
and 10 characters in length. Do not disclose these to
anyone.
● Complete the registration form by providing a federal
employer identification number (FEIN) and contact
information including email address, mailing address,
telephone number and fax number. Contact information
may be updated as necessary.
● Sign, date and save a copy for your records. File the
form with the department by emailing the application to
[email protected].
● After you receive department approval of your registration, you may begin using the system.

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1

STEP 2
REVIEWING PURTA DATA
The PURTA system provides search capabilities so each
registered user may obtain general information on PURTA
parcels, take a detailed look at specific parcel records associated with the user and see analysis of changes in parcels
from the prior tax year. Users may download data from any
of these searches for comparison with their own records.
● General Search. Users may select and view PURTA
parcel records by county and utility owner. The search
provides parcel number, utility and assessed value,
and these records can be sorted by utility, county,
school district and municipality.
● Detailed Search. More detailed information on parcels
owned by a utility is available to a registered owner
associated with that utility. This query permits an official
to request records for a selected local taxing authority
(county, municipality and/or school district) and PURTA
tax year. Queries can be further refined by searching
part of the parcel number or setting a dollar range for
assessed value.
● Changes from Prior Year. A user selecting this query
will receive a report for that user’s utility of parcel database differences among the current and prior tax years.
Newly added parcels, parcels that were removed and
parcels with changes in assessed value are listed on
this report.

2

RCT-127 A

QUESTIONS ON OWNERSHIP AND ASSESSED
VALUES
The accuracy of the PURTA system depends upon communications between the utilities that own the PURTA parcels
and the counties responsible for keeping the real estate
records. Utilities must resolve questions regarding ownership and assessed values with local county tax authorities.
The PURTA database contains information provided to the
Department of Revenue by each county. Suspected error in
county information must be resolved with that county. The
county must then provide the Department of Revenue with
corrected information, when appropriate.

CONTACT INFORMATION
● If you have questions please email the department at
[email protected].
● Business taxpayers and tax practitioners have the
ability to receive and view department issued e_SOAs
and correspondence electronically. Visit e-Tides at
www.etides.state.pa.us and select the Document
Center option for more information.
● To make electronic payments, visit e-TIDES at
www.etides.state.pa.us.

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