Pennsylvania Form REV-183, the Realty Transfer Tax Statement of Value, is the document every party to a real estate transfer in Pennsylvania must complete and attach to the deed when the full consideration is not stated on the deed, when the transfer claims an exemption, or when the transfer is for no or nominal consideration. The form is filed with the county Recorder of Deeds at the same time the deed is recorded, and the Pennsylvania Department of Revenue uses it to verify the realty transfer tax under 72 P.S. § 8101-C et seq. and 61 Pa. Code Chapter 91.
Skipping the form, citing the wrong exemption subsection, or using the wrong Common Level Ratio Factor can trigger a deed rejection at recording, an assessment of unpaid tax plus interest, and a 50% civil penalty for fraudulent statements. Pennsylvania collects more than $600 million each year in state realty transfer tax alone, and the Department of Revenue audits a meaningful share of REV-183 filings against county assessment rolls, which means errors get caught and corrected with bills attached.
Here is what this guide gives you:
- 📑 A line-by-line walkthrough of every section of the current REV-183 (revised 04-23 by the PA Department of Revenue).
- 🏠 Three full filled-out examples for the most common transfer types, with named filers and real numbers.
- ⚖️ The exact statutes, regulations, and exemption subsections you must cite, including 61 Pa. Code § 91.193.
- 🧮 How to compute the computed value using the county Common Level Ratio Factor when the deed shows no or nominal consideration.
- 🏛️ County-specific recording quirks for Philadelphia (which uses its own Form 82-127) and Allegheny County, plus how exemptions, attachments, and post-filing audits work.
What Form REV-183 Is and Who Must File It
Form REV-183, officially titled the Realty Transfer Tax Statement of Value, is the sworn statement Pennsylvania uses to police its 1% state realty transfer tax. The form sets out the parties, the property, the actual consideration, the computed value when consideration is missing or nominal, and any statutory exemption being claimed. It is authorized by the Realty Transfer Tax Act and the implementing rules at 61 Pa. Code Chapter 91.
You must file REV-183 with your deed in three situations. First, when the full actual consideration is not set forth in the deed. Second, when the transfer is for no or nominal consideration, such as a gift, a transfer into a trust, or a deed into an entity. Third, when the transfer claims an exemption from realty transfer tax, including intra-family transfers, transfers between spouses, transfers to or from governmental units, transfers to confirm title, and corrective deeds.
The grantor and the grantee both sign the form under penalty of perjury, which means a knowing misstatement is not just a tax problem but a potential criminal one under 18 Pa.C.S. § 4904. Practitioners — title agents, real estate attorneys, executors, and pro se filers — all use the same form. The reader of this guide may be stressed, grieving an estate transfer, or finalizing a divorce-driven deed; the steps are the same, but reading them in order matters.
The current version is the REV-183 EX (04-23) issued by the Pennsylvania Department of Revenue. Always confirm the revision date in the bottom-left corner of page 1 against the version posted on the PA Department of Revenue forms page before you submit, because counties reject prior revisions on sight.
Before You Start: Documents and Information You Need
Open the form only after you have gathered every piece of information below. Filing without the full set is the most common reason REV-183s come back from the Recorder of Deeds. The state tax is 1%, most municipalities and school districts add a combined 1% local tax, and Philadelphia layers on a separate municipal rate of 3.278% under its own realty transfer tax rules, so getting the value right is not optional.
Use this pre-filing checklist:
- The fully executed deed with the legal description, parcel identifier (also called the folio, tax map, or uniform parcel number), and the names of the grantor and grantee exactly as they will appear on the recorded instrument; if the deed names do not match the REV-183, the recorder will reject the package.
- The county tax assessment for the parcel, showing the most recent assessed value, available on the county assessor’s portal; you need this to compute the value when consideration is nominal.
- The current Common Level Ratio Factor for the county, published yearly in the Pennsylvania Bulletin; using last year’s factor produces a wrong computed value and an underpayment notice.
- The actual consideration paid, including cash, mortgage assumption, liens released, and the value of property exchanged; the Department of Revenue treats all of these as taxable consideration under 61 Pa. Code § 91.131.
- The mailing address, daytime phone, and email of a correspondent the agency can contact with questions; missing this delays any audit response.
- The statutory citation for any exemption, taken straight from 61 Pa. Code § 91.193(b); a plain-English description without the subsection number gets the exemption disallowed.
- Supporting documents for the exemption: a will or short certificate for a transfer from an estate, a trust agreement for a transfer into a trust, a marriage certificate for a transfer between spouses, or an LLC operating agreement for a transfer into an entity.
- The grantor’s and grantee’s Social Security numbers or federal employer identification numbers; these are required for entity transfers and matched against state records.
- A check or money order for the combined state and local realty transfer tax made payable to the Recorder of Deeds, plus the recording fee schedule for the county; payment must be tendered with the deed package.
- For Philadelphia, the separate Philadelphia Real Estate Transfer Tax Certification (Form 82-127), which is filed in addition to REV-183, not instead of it.
Where to Get the Form and How to Access It
The official, fillable PDF lives on the Pennsylvania Department of Revenue website under realty transfer tax forms; the direct link is the REV-183 PDF. Always download a fresh copy for each transaction because the Department updates the form periodically and the county recorders match the revision date in the lower-left corner against the current version.
You can also pick up a paper copy at any county Recorder of Deeds office or order one by calling the Department of Revenue Forms Ordering line at 1-800-362-2050. Title companies stock pre-printed copies, but you should still verify the revision date because pre-printed stock often lags the online version. The instructions are appended to the form itself; the Department does not publish a separate instruction booklet for REV-183.
For e-recording, most Pennsylvania counties accept REV-183 through Simplifile or CSC eRecording, which transmit the deed and the REV-183 together to the county. The e-recording service flattens the PDF, so type all entries before saving rather than handwriting them after printing. Counties that do not accept e-recording — a handful of rural counties still do not — require an in-person or mail-in submission with original signatures.
If you are filing for an exempt transfer and the deed will be recorded in Philadelphia, download both REV-183 and the Philadelphia Form 82-127 at the same time. Filing one without the other is the single most common Philadelphia rejection.
Step-by-Step: How to Fill Out Pennsylvania Form REV-183 Line by Line
The form has a top header, a date and tax-paid block, six lettered sections (A through F), and a signature block. Complete the fields in the order they appear on the form, in all capital letters, in black ink if filing on paper. Date format is MM/DD/YYYY throughout, with no dashes inside the boxes. Sample entries below are italicized so you can tell them apart from instructions.
Top Header: Date Recorded and Tax Paid
The header at the very top of page 1 contains a Date Recorded box and a Tax Paid box. Both are completed by the Recorder of Deeds, not by you, after the deed is accepted for recording.
Leave both fields blank. The recorder stamps or writes in the date the deed was officially recorded and the dollar amount of realty transfer tax collected. Maria Lopez leaves the Date Recorded box blank because the recorder will fill it in on 06/14/2026 when the deed is logged.
A common edge case is the rare county that asks the filer to pre-print the date of presentation; do not do this on the state form, only on any county cover sheet the county hands you. The most common mistake is filers who write today’s date in the Date Recorded box; the recorder then crosses it out and either rejects the form or rewrites the date in red, which is a bad look on a recorded instrument. The misconception here is that the Date Recorded equals the date of the deed; under 61 Pa. Code § 91.111, the recording date controls the timing of the tax, not the deed date.
Section A: Correspondent
Section A asks for the name, telephone number, and mailing address of the person the Department of Revenue should contact about this filing. This is the audit-contact field.
Print the correspondent’s full legal name, a daytime phone number with area code, the street address, the city, the two-letter state abbreviation, and the ZIP+4 if known. The correspondent does not have to be a party to the transaction; it is often the closing attorney, the title agent, or the executor. Aisha Bennett enters her name, phone (267) 555-0142, and her law office address 1500 Market Street, Suite 2700, Philadelphia, PA 19102 because she is the closing attorney for the buyer.
A useful nuance: if the correspondent has a P.O. Box, list the P.O. Box on line 1 and the street address on line 2 so the agency can mail certified notices, which the U.S. Postal Service will not deliver to a P.O. Box. The most common mistake is leaving the phone number blank; when the auditor cannot reach a correspondent, the Department issues a desk-audit notice by mail that imposes a 30-day response deadline regardless of whether you got it. The misconception is that the correspondent must be the grantee; the regulation does not require that, and a third-party correspondent is perfectly acceptable.
Section B: Transfer Data
Section B captures the Date of Acceptance of Document and the names and full mailing addresses of the Grantor(s)/Lessor(s) and the Grantee(s)/Lessee(s).
Enter the date the deed was signed and accepted (not the closing settlement date if different) in MM/DD/YYYY format. Print the grantor’s full legal name first, then the address; repeat for the grantee. Use the same name spelling that appears on the deed; nicknames or initials cause cross-reference failures. Carlos Rivera enters 05/30/2026 as the date of acceptance, his name and home address as grantor, and his daughter Sofia Rivera’s name and address as grantee.
For multi-party transfers, attach a separate sheet listing additional grantors or grantees and write See Attached in Section B. The most common mistake here is using the closing date when the deed was actually signed and notarized weeks earlier; the Department uses the acceptance date to compute the Common Level Ratio Factor year, and a wrong date can move you into a different ratio year and change your tax. The misconception is that the grantee’s address must be the property address; it must be the grantee’s mailing address, which can differ from the parcel.
Section C: Real Estate Location
Section C asks for the street address of the property, the city, township, or borough, the county, the school district, and the tax parcel number.
Use the property’s full street address as it is recognized by the U.S. Postal Service, including unit number for condos. Enter the municipality the parcel sits in, not the postal city if those differ — Pennsylvania has many parcels with a Pittsburgh mailing address that sit in a different borough. Find the school district on the county assessor’s portal. The tax parcel number must match the assessor’s record character-for-character, including hyphens and leading zeros. Janet Wu enters 482 Beech Avenue, Pittsburgh, PA 15233, municipality City of Pittsburgh, county Allegheny, school district Pittsburgh Public Schools, parcel 0008-N-00125-0000-00.
A nuance: for a transfer of multiple parcels by a single deed, list the primary parcel on the form and attach a schedule for the rest. The most common mistake is listing the postal city instead of the actual municipality; that sends the local 1% to the wrong jurisdiction and triggers a refund-and-rebill cycle that takes months. The misconception is that the parcel number is optional if the legal description is attached; under 61 Pa. Code § 91.112, the parcel identifier is required.
Section D: Valuation Data
Section D is the math section. It contains six numbered lines: 1) Actual Cash Consideration, 2) Other Consideration, 3) Total Consideration (line 1 plus line 2), 4) County Assessed Value, 5) Common Level Ratio Factor, and 6) Computed Value (line 4 multiplied by line 5).
If the deed states a full arm’s-length price, enter the price on line 1, any assumed mortgage or other value on line 2, and the sum on line 3. Lines 4, 5, and 6 are then completed only if Section E is also completed. If consideration is nominal or zero, lines 1 through 3 will be small or zero, and the tax is calculated on the Computed Value on line 6. Marcus Thompson enters $0 on line 1 (gift to son), $0 on line 2, $0 on line 3, $185,000 assessed value on line 4, the Allegheny County factor 1.83 on line 5, and $338,550 on line 6.
A nuance: the Common Level Ratio Factor is published annually in the Pennsylvania Bulletin and changes every July 1; using the wrong year’s factor is the single biggest valuation error. The most common mistake is leaving Section D blank when claiming an exemption; the Department still wants the computed value listed so it can confirm the exempt amount. The misconception is that the fair market value and the computed value are the same; they are not — the computed value is the assessed value times the factor, and the regulation at 61 Pa. Code § 91.135 lets the Department challenge the computed value if it materially understates fair market value.
Section E: Exemption Data
Section E claims an exemption. It has two lines: 1a) Amount of Exemption Claimed and 1b) Percentage of Grantor’s Interest Conveyed, plus a numbered list of Check Appropriate Box exemption categories.
Enter the dollar amount of the consideration or computed value being exempted on line 1a, and the percentage of the grantor’s interest being conveyed on line 1b — usually 100% but lower for partial transfers. Then check exactly one box for the exemption category, and write the statutory citation in the Reason for Exemption line. Sofia Rivera’s transfer from her father claims $338,550 on line 1a, 100% on line 1b, and checks the box for Transfer Between Family Members with the citation 61 Pa. Code § 91.193(b)(6).
A useful nuance: for a transfer between spouses, the citation is 61 Pa. Code § 91.193(b)(2), and for a corrective deed it is § 91.193(b)(3); using the wrong subsection invalidates the exemption even when the transfer would have qualified. The most common mistake is checking Other and writing a plain-English description like gift to my son instead of citing the family-member subsection; the Department disallows the exemption and bills the tax. The misconception is that family-member exemptions extend to all relatives; the regulation limits them to lineal ascendants and descendants, siblings, and spouses, so an aunt-to-niece transfer does not qualify.
Section F: Documentary Stamp/Computation of Tax
Section F is the tax computation block. It contains a Total Consideration or Computed Value line, multiplied by the combined state and local rate, equaling the Total Tax Due.
Bring forward line 3 or line 6 from Section D, whichever applies. Multiply by the state rate of 1% plus the applicable local rate; in most counties the local rate is 1%, in Philadelphia it is 3.278%, and a few municipalities have unique rates listed in the PA Department of Revenue local rate chart. Show the math. Carlos’s arm’s-length sale of his Lancaster home for $325,000 yields a state tax of $3,250 and a local tax of $3,250, for a total of $6,500.
A nuance: when an exemption is partial, you tax the non-exempt portion only; for example, a 50% transfer of a $400,000 property between unrelated co-owners is taxed on $200,000. The most common mistake is using the wrong local rate, especially for filers transferring property in a municipality with a special rate above 1%; the deed is recorded but the bill catches up months later with interest. The misconception is that the buyer always pays; under 72 P.S. § 8102-C.3, grantor and grantee are jointly and severally liable.
Signature Block: Under Penalties of Law
The signature block at the bottom of the form requires the signature of a Responsible Party, the printed name, the date, and the title or capacity if signing for an entity.
Sign in blue or black ink. Print the signer’s full name beneath the signature, enter the date in MM/DD/YYYY, and add the capacity (e.g., Executor, Member, Trustee, Attorney-in-Fact) if not signing as the individual grantor or grantee. Janet Wu, executor of her father’s estate, signs her name, prints Janet Wu, Executor of the Estate of Henry Wu, and dates the form 06/02/2026.
A nuance: if the signer is acting under a power of attorney, attach the recorded POA or a certified copy; the recorder will not accept a POA-signed REV-183 without it. The most common mistake is the grantor signing but the grantee not signing; the form requires only one Responsible Party signature, but counties commonly insist on the grantor for non-exempt transfers and the grantee for transfers into a trust or LLC, so confirm with the recorder. The misconception is that the signature is a formality; it is sworn under 18 Pa.C.S. § 4904, and a knowingly false statement is a criminal misdemeanor.
Three Filled-Out Examples Using Real Scenarios
Each scenario below tracks one named filer through the form. Numbers reflect 2026 Common Level Ratio Factors published by the Department of Revenue.
Scenario 1: Carlos Rivera — Arm’s-Length Sale in Lancaster County
Carlos sells his single-family home to an unrelated buyer for $325,000. The deed states the full price, so the form is required only because the title agent attaches it as a routine practice, and no exemption is claimed.
| Form Section | What Carlos Enters |
|---|---|
| Top Header | Leaves Date Recorded and Tax Paid blank |
| Section A — Correspondent | Aisha Bennett, Esq., (717) 555-0188, 222 N. Duke Street, Lancaster, PA 17602 |
| Section B — Date of Acceptance | 05/30/2026 |
| Section B — Grantor | Carlos Rivera, 14 Maplewood Drive, Lancaster, PA 17601 |
| Section B — Grantee | Daniel and Priya Shah, 14 Maplewood Drive, Lancaster, PA 17601 |
| Section C — Property | 14 Maplewood Drive, Manheim Township, Lancaster County, Manheim Township SD, Parcel 390-12345-0-0000 |
| Section D — Line 1 / Line 3 | $325,000 / $325,000 |
| Section E — Exemption | None checked |
| Section F — Tax Due | State $3,250 + Local $3,250 = $6,500 |
| Signature | Carlos Rivera, 05/30/2026, Grantor |
Scenario 2: Sofia Rivera — Intra-Family Gift in Allegheny County
Carlos’s brother Marcus gifts a rental house to his daughter Sofia for no consideration. The deed says for love and affection, so REV-183 is mandatory and an exemption is claimed under the family-member rule.
| Form Section | What Sofia (and Marcus) Enter |
|---|---|
| Top Header | Blank |
| Section A — Correspondent | Marcus Thompson, (412) 555-0177, 901 Forbes Avenue, Pittsburgh, PA 15219 |
| Section B — Date of Acceptance | 06/05/2026 |
| Section B — Grantor | Marcus Thompson, 901 Forbes Avenue, Pittsburgh, PA 15219 |
| Section B — Grantee | Sofia Rivera, 482 Beech Avenue, Pittsburgh, PA 15233 |
| Section C — Property | 482 Beech Avenue, City of Pittsburgh, Allegheny County, Pittsburgh Public Schools, Parcel 0008-N-00125-0000-00 |
| Section D — Lines 1–3 / 4 / 5 / 6 | $0 / $185,000 / 1.83 / $338,550 |
| Section E — Exemption | Box: Transfer Between Family Members, Citation: 61 Pa. Code § 91.193(b)(6), Line 1a $338,550, Line 1b 100% |
| Section F — Tax Due | $0 (fully exempt) |
| Signature | Marcus Thompson, 06/05/2026, Grantor |
Scenario 3: Janet Wu — Estate Transfer into an LLC in Philadelphia
Janet, as executor of her father Henry’s estate, deeds a Philadelphia rowhome into a single-member LLC owned by the estate’s residuary beneficiary as part of probate distribution. Consideration is nominal. Philadelphia requires REV-183 plus Form 82-127.
| Form Section | What Janet Enters |
|---|---|
| Top Header | Blank |
| Section A — Correspondent | Janet Wu, Executor, (215) 555-0166, 1500 Market Street, Suite 2700, Philadelphia, PA 19102 |
| Section B — Date of Acceptance | 06/02/2026 |
| Section B — Grantor | Estate of Henry Wu, c/o Janet Wu, Executor |
| Section B — Grantee | Wu Holdings LLC, 1500 Market Street, Philadelphia, PA 19102 |
| Section C — Property | 2244 Pine Street, Philadelphia, Philadelphia County, School District of Philadelphia, OPA 088123456 |
| Section D — Lines 1–3 / 4 / 5 / 6 | $1 / $410,000 / 1.06 / $434,600 |
| Section E — Exemption | Box: Transfer from Estate, Citation: 61 Pa. Code § 91.193(b)(8), Line 1a $434,600, Line 1b 100% |
| Section F — Tax Due | $0 (exempt; Philadelphia 82-127 also filed) |
| Signature | Janet Wu, Executor of the Estate of Henry Wu, 06/02/2026 |
How to File the Completed Form
REV-183 is filed at the county Recorder of Deeds in the county where the property sits, attached behind the deed. The recorder collects the realty transfer tax, stamps the deed, and forwards a copy of the REV-183 to the Pennsylvania Department of Revenue Bureau of Individual Taxes.
By mail or in person, send the original deed, the original signed REV-183, any exemption attachments, and a check to the Recorder of Deeds. Recording fees vary by county; the PA Recorders of Deeds Association lists current fees, with most counties charging between $80 and $110 to record a deed plus a few small surcharges. Realty transfer tax checks are made payable to the Recorder, who splits the local share with the municipality and school district. Processing time is usually one to three business days; you receive a stamped, recorded copy by mail or pickup.
For e-recording, transmit the package through Simplifile or CSC eRecording. The service will pull the recording fee and the realty transfer tax from your escrow funds and remit them electronically. Most counties return a stamped image the same business day. Keep the Recording Information receipt as proof of filing; it shows the document number, book, page, and timestamp.
In Philadelphia, the deed and REV-183 must be accompanied by Form 82-127 and submitted through the Philadelphia Document Recording portal or in person at City Hall Room 154; the city collects its 3.278% local tax along with the state 1%. Allegheny County accepts e-recording through Simplifile and walk-ins at the Allegheny County Office Building, 542 Forbes Avenue. Always retain the recorded image and the canceled tax check as proof of filing for at least seven years, the audit window under 61 Pa. Code § 91.171.
What Happens After You File
The Recorder of Deeds enters the transaction in the public record, remits the state share to the Department of Revenue, and sends the local share to the municipality and school district. The Department of Revenue Bureau of Individual Taxes reviews REV-183s through a desk-audit process and matches the form against the county assessment roll and the Common Level Ratio Factor for the year of acceptance.
If the form clears the desk audit, no further notice arrives and the deed stands. If a discrepancy appears — wrong factor, wrong exemption subsection, computed value materially below fair market value — the Department issues a Notice of Determination assessing additional tax, interest, and a 50% civil penalty for fraudulent filings under 72 P.S. § 8109-C. You have 90 days from the notice date to file a Petition for Reassessment with the Board of Appeals.
For exempt transfers, the Department occasionally requests follow-up documents, such as a copy of the marriage certificate, the trust instrument, or the LLC operating agreement, before clearing the exemption. Respond within the 30-day deadline on the request, because non-response converts the exemption into a denial. Keep a complete file — REV-183, deed, attachments, proof of payment, recording receipt — for at least seven years.
Mistakes to Avoid When Filling Out the Form
- Filing the wrong revision of the form, which counties reject on sight; always download the current REV-183 from the Department of Revenue.
- Citing Other in Section E without a statutory citation, which causes the Department to disallow the exemption and bill the full tax plus interest.
- Using the wrong year’s Common Level Ratio Factor, which produces a wrong computed value and an underpayment notice.
- Listing the postal city instead of the actual municipality in Section C, which routes the local 1% to the wrong jurisdiction and triggers a refund-and-rebill cycle.
- Treating the closing date as the date of acceptance, which can shift the transaction into a different ratio year and change the tax owed.
- Leaving the parcel number blank because the legal description is attached, which violates 61 Pa. Code § 91.112 and causes the recorder to reject the form.
- Missing the correspondent’s phone number, which forces audit notices to issue by certified mail with strict deadlines you may not see in time.
- Filing in Philadelphia without Form 82-127, which results in an immediate rejection by the Philadelphia Department of Records.
- Claiming the family-member exemption for an aunt-to-niece or cousin-to-cousin transfer, which fails because the regulation covers only lineal relatives, siblings, and spouses.
- Forgetting to attach a short certificate or letters testamentary for an estate transfer, which causes the Department to deny the Transfer from Estate exemption and bill the tax.
- Signing without listing the capacity (Executor, Trustee, Member), which the recorder treats as an individual signature and rejects when the grantor is an entity or estate.
- Tendering the realty transfer tax check to the Department of Revenue instead of the Recorder of Deeds, which results in a returned check and a missed recording window.
Do’s and Don’ts
- Do download a fresh copy of the REV-183 PDF for each transaction so the revision date matches what counties accept today.
- Do confirm the Common Level Ratio Factor for the county and the year of acceptance before completing Section D.
- Do cite the exact statutory subsection for any exemption, taken straight from 61 Pa. Code § 91.193, so the Department clears the exemption on first review.
- Do attach supporting documents — short certificate, trust agreement, LLC operating agreement — to the back of the form so the auditor does not have to ask.
- Do keep the recorded deed, REV-183, and canceled tax check in one file for seven years to cover the full audit window.
- Do confirm the local realty transfer tax rate for the municipality, especially in Philadelphia and certain western Pennsylvania boroughs that exceed 1%.
- Do not write gift or for love and affection in the Reason for Exemption line; the Department needs the regulation citation, not a description.
- Do not use the closing settlement date in Section B if the deed was signed and notarized on a different day; the date of acceptance is the deed-signing date.
- Do not handwrite entries on an e-recorded form; type into the fillable PDF and flatten before transmitting.
- Do not pay the realty transfer tax with two separate checks for state and local; the Recorder of Deeds takes one combined check and splits it.
- Do not skip the correspondent’s phone number, even if you list an email; certified-mail audit notices require a phone fallback.
- Do not file REV-183 with the Department of Revenue directly; it goes to the County Recorder with the deed.
Pros and Cons of Filing on Your Own vs. With a Title Agent or Attorney
Filing on your own works well for simple transfers where the facts are clean — a sale at full price, an exemption with clear statutory support, no unusual entity structure. A title agent or attorney costs money but adds a second set of eyes, which matters when an audit could cost thousands.
- Pro: Filing yourself saves the title agent’s preparation fee, often $150 to $400 for the REV-183 alone.
- Pro: You learn the form, which helps in future transfers and estate planning.
- Pro: You control the timing, so the deed can be recorded the same day you finalize the documents.
- Pro: You avoid the schedule constraints of a closing agent and can record on a flexible timeline.
- Pro: You retain full possession of the original signed documents instead of leaving them in a closing file.
- Con: A misstated exemption citation can cost the entire transfer tax plus interest and a 50% penalty.
- Con: A wrong Common Level Ratio Factor produces an underpayment that compounds with interest until the Department finds it.
- Con: Philadelphia’s separate Form 82-127 trips up first-time filers, who often miss it entirely.
- Con: Counties differ on cover sheets, payment methods, and signature requirements; a title agent already knows each county.
- Con: If the Department issues a Notice of Determination, defending it pro se in front of the Board of Appeals is a steep learning curve.
Filing by Mail vs. E-Recording
| Filing Method | What to Expect |
|---|---|
| By mail | Send the original deed, signed REV-183, attachments, and a check to the County Recorder of Deeds; processing takes 5 to 10 business days; the recorder mails the stamped deed back |
| In person | Walk the package to the Recorder’s office; receive a stamped recorded image the same day in most counties; tender payment by check or, in some counties, credit card |
| E-Recording | Transmit through Simplifile or CSC eRecording; funds pulled from escrow; stamped image returned same business day in most counties |
| Philadelphia | File REV-183 plus Form 82-127; pay state 1% plus city 3.278% plus school component; processed via the city’s Document Recording portal |
FAQs
Do I file REV-183 if the deed states the full purchase price and no exemption is claimed?
No. REV-183 is required only when consideration is missing, nominal, or an exemption is claimed; many title agents file it anyway as standard practice, which is allowed but not mandatory.
Do I sign Section B if I am the grantee and the form is for an exempt transfer?
Yes. Either the grantor or the grantee may sign as Responsible Party, but counties often prefer the grantor for sales and the grantee for transfers into trusts or LLCs.
Do I write gift on the Reason for Exemption line for a transfer to my child?
No. Cite 61 Pa. Code § 91.193(b)(6) — the family-member subsection — instead, because gift alone is rejected.
Do I use the assessed value or the market value in Section D, Line 4?
Yes, use the County Assessed Value exactly as it appears on the assessor’s record; the Common Level Ratio Factor on Line 5 converts it to a fair-market computed value.
Do I need a Common Level Ratio Factor for an arm’s-length sale at full price?
No. When line 1 reflects full actual consideration, lines 4 through 6 are not used because the tax is computed on actual consideration.
Do siblings qualify for the family-member exemption?
Yes. Lineal ascendants and descendants, siblings, and spouses qualify under § 91.193(b)(6); aunts, uncles, cousins, and in-laws do not.
Do I check more than one exemption box if two grounds apply?
No. Pick the strongest single basis and cite it; checking two boxes invites the auditor to disallow both.
Do I attach a short certificate for an estate transfer?
Yes. A short certificate (or letters testamentary) is required to support the Transfer from Estate exemption under § 91.193(b)(8).
Do I list the property address or the grantee’s address in Section B?
Yes, list the grantee’s mailing address in Section B, and the property’s street address in Section C; mixing these up triggers correspondence problems.
Do I owe Philadelphia transfer tax even if the state portion is exempt?
Yes, sometimes; Philadelphia’s exemptions track the state list closely but not perfectly, so check the Philadelphia Realty Transfer Tax rules before assuming.
Do I file REV-183 with the PA Department of Revenue directly?
No. File it with the County Recorder of Deeds at the same time you record the deed; the Recorder forwards a copy to the Department of Revenue.
Do I sign REV-183 in front of a notary?
No. REV-183 is signed under penalty of perjury per 18 Pa.C.S. § 4904 but does not require notarization; the deed itself does require notarization.
Do I owe interest if the Department reassesses the value years later?
Yes. Interest runs from the date the deed was recorded under 72 P.S. § 8109-C, and a fraudulent statement adds a 50% civil penalty.
Do I correct a filed REV-183 if I find an error after recording?
Yes. File an amended REV-183 with the Department of Revenue Board of Appeals along with a Petition for Refund or Reassessment within three years of recording.
Related reading
- How to Fill Out a Texas Transfer on Death Deed (w/ Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1220 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1502 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1513 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1506 (w/Examples) + FAQs
- How to Fill Out Philadelphia Realty Transfer Tax (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form PA-40 X (w/Examples) + FAQs