Register and Recorder
Skip navigation links
About Us
Events
On-Line Forms
Contact Us
Commissioners
Register and Recorder
Home
 |Recorder Of Deeds Fee Schedule|Register Of Wills Fee Schedule|Will Index 1850 To Present|Estate Forms|
 |PA Inheritance Tax Rates|FAQ - Inheritance Tax, Estates, & Wills|Realty Transfer Tax Statement Of Value|
Greenborder

PA Inheritance Tax Rates
Montour County > Register and Recorder


Reference Sheet

Historic Tax Rates

EFFECTIVE AS OF

DATE OF DEATH

SPOUSE

LINEAL

SIBLING

  COLLATERAL*

04-07-1826 TO 1846

0%

0%

2½%

2½%

04-23-1846 TO 07-10-1917

0

0

5

5*

07-11-1917 TO 05-04-1921

2

2

5

5*

05-05-1921 TO 12-10-1951

2

2

10

10*

12-11-1951 TO 12-29-1967 @ 4:00 P.M.

2

2

15

15*

12-29-1967 AFTER 4:00 P.M. TO 06-30-1994

6

6

15

15

07-01-1994 TO 12-31-1994

3

6

15

15

01-01-1995 TO 06-29-2000

0

6

15

15

07-01-2000 TO PRESENT

0

4.5

12

15

*Until May 31, 1957, Charities Were Considered Collateral Beneficaries. 
**Effective 7-1-2000 Transfers From A Child Age 21 Or Younger To Natural Or Adoptive Parent, Or Stepparent Is At Zero Tax Rate

 

HISTORIC INTEREST RATES

 

DATE OF DELINQUENCY

ANNUAL RATE

 DAILY FACTOR

BEFORE 05-29-1943

12

.000329

05-29-1943 TO 12-31-1981

6

.000164

01-01-1982 TO 12-31-1982

20

.000548

01-01-1983 TO 12-31-1983

16

.000438

01-01-1984 TO 12-31-1984

11

.000301

01-01-1985 TO 12-31-1985

13

.000356

01-01-1986 TO 12-31-1986

10

.000274

01-01-1987 TO 12-31-1987

9

.000247

01-01-1988 TO 12-31-1991

11

.000301

01-01-1992 TO 12-31-1992

9

.000247

01-01-1993 TO 12-31-1994

7

.000192

01-01-1995 TO 12-31-1998

9

.000247

01-01-1999 TO 12-31-1999

7

.000192

01-01-2000 TO 12-31-2000

8

.000219

01-01-2001 TO 12-31-2001

9

.000247

01-01-2002 TO 12-31-2002

6

.000164

01-01-2003 TO 12-31-2003

5

.000137

01-01-2004 TO 12-31-2004

4

.000110

 01-01-2005 TO 12-31-2005
5
.000137
 01-01-2006 TO 12-31-2006
7
.000192
 01-01-2007 TO 12-31-2007
8
.000219
01-01-2008 TO 12-31-2008
8
.000219
01-01-2009 TO 12-31-2009
5
.000137
01-01-2010 TO 12-31-2010
4
.000110

01-01-2011 TO 12-31-2011

.000082

 

FAMILY EXEMPTION ALLOWANCE

AVAILABLE ALLOWANCE

EFFECTIVE DATES OF DEATH

ACT OF 1851, AMMENDED BY 1913

$300.00

 

ACT OF 1917

$500.00

 

ACT OF 1949

$750.00

 

FROM 11-10-1959 TO 05-04-1970

$1,000.00

 

FROM  05-05-1970 TO 06-26-1974

$1,500.00

 

FROM 06-27-1974 TO 01-29-1995

$2,000.00

 

FROM 01-30-1995

$3,500.00

 

 

***D.O.D.= DATE OF DEATH

****FCL = FEDERAL CLOSING LETTER