The Philadelphia Realty Transfer Tax is a 4.578% tax you pay when you record a deed or other document that transfers Philadelphia real estate, and you report it on two forms filed together: the Philadelphia Real Estate Transfer Tax Certification (Form 82-127) and the Pennsylvania Realty Transfer Tax Statement of Value (Form REV-183). Almost every buyer, seller, gift-giver, or company that moves property in the city must complete these forms and file them with the Philadelphia Department of Records within 30 days of the transfer.
Getting a single box wrong can stall your recording, trigger a tax bill months later, or expose you to a penalty of up to 50% of the tax due. The city raised its share of the rate from 3.278% to 3.578% on July 1, 2025, which pushed the combined rate to 4.578% of the sale price or assessed value, so on a $400,000 home that is about $18,312 in tax, and the City can collect 100% from either party if it is not paid.
Here is what you will learn:
- 🏠 What each box on the Certification and the REV-183 asks and exactly what to write in it
- 🧮 How to calculate the tax when there is a sale price and when there is not, using the Common Level Ratio
- 👨👩👧 How to claim a family or other exemption without getting your deed rejected
- 📬 How to file online, by mail, or in person, with the right checks and the right address
- ⚠️ The mistakes that cause holds, penalties, and surprise tax bills, and how to avoid them
What the Forms Are and Who Must File Them
The Philadelphia Realty Transfer Tax is a local tax under Chapter 19-1400 of the Philadelphia Code, and it rides alongside the state tax under the Pennsylvania Realty Transfer Tax Act. When you transfer real estate in the city, you owe both the city share and the Commonwealth share, and you report them on the two forms covered in this guide. The City portion is 3.578% and the state portion is 1%, for a combined 4.578%.
The Philadelphia Real Estate Transfer Tax Certification is the city form. It tells the Department of Records who the parties are, where the property sits, what it is worth, and whether any exemption applies. The PA Realty Transfer Tax Statement of Value (REV-183) is the state form. You use it to set the value of the property or to give the legal reason a transfer is exempt, and the REV-183 must be the current version dated June 2019.
You must file these forms when a deed or similar document does not state a price, when an exemption is claimed, or when value must be proven. The tax applies broadly, and the City lists deeds, 30-year-plus leases, easements, life estates, and entity transfers as taxable. A common misconception is that only sellers file. In truth, the tax is usually split 50/50, but the City can pursue the full amount from the buyer, the seller, or both. If you skip the filing, the recorder will refuse your deed, which means you cannot prove you own the property.
Before You Start: Documents and Information You Need
Gather everything below before you open either form. A missing item is the top reason a filer stops halfway, guesses, and creates an error that later triggers a tax notice.
- The signed deed. It holds the legal description and the parties’ names, and without it the recorder will not accept the package.
- The Office of Property Assessment (OPA) account number. This nine-digit number ties the form to the right parcel, and a wrong number routes your tax to another property. Look it up on the Philadelphia property search site.
- The county assessed value. You need this for the REV-183 and the Certification, because the tax on gifts and no-price transfers is built from it.
- The current Common Level Ratio (CLR) factor. The state updates this yearly, and you pull it from the PA Department of Revenue CLR list. The wrong factor changes your tax.
- The actual sale price (consideration). This is the contract price plus any debt the buyer assumes, and understating it is tax fraud.
- Full legal names and mailing addresses of every grantor and grantee. Mismatched names against the deed cause the recorder to bounce the filing.
- The date the document was accepted or signed. This starts the 30-day clock and sets which CLR and rate apply.
- Proof for any exemption. A birth certificate, marriage license, or will supports a family or estate exemption, and without it the exemption is denied and full tax is charged.
- Certified checks or a Tax Center login. You cannot record without paying, so line up the recording fee and tax payments in advance.
Where to Get the Forms and How to Access Them
You need both forms, and they come from two different governments. The city form, the Philadelphia Real Estate Transfer Tax Certification (Form 82-127), is available on the City’s Realty Transfer Tax page under “Forms & instructions.” Print two copies, because the city requires duplicates when you file.
The state form, the Realty Transfer Tax Statement of Value (REV-183), comes from the PA Department of Revenue realty transfer tax page. Download the fillable PDF, complete it on screen, then print it. Many counties want this form in duplicate as well, so print at least two copies to be safe.
You can fill both forms by hand in black ink or type them in the PDF. Typing is better, because the recorder reads many forms a day and a typed form lowers the chance a clerk misreads your handwriting and keys in a wrong figure. A misconception is that you can use any old copy you find online. The recorder rejects outdated versions, so always pull the current file straight from the agency sites linked above.
Step-by-Step: How to Fill Out the Philadelphia Realty Transfer Tax Forms Line by Line
This walkthrough follows the official layout. The Certification has five lettered sections, A through E, and the REV-183 mirrors many of the same fields. Complete the Certification first, then carry the same numbers onto the REV-183 so the two forms match.
Section A — Correspondent
This field asks who the Department of Records should contact with any question about the form. Enter the name, full mailing address, and daytime phone number of the person handling the filing, often the title agent, attorney, or the buyer. Maria Lopez, 123 Walnut St, Philadelphia, PA 19106, 215-555-0147 is a clean entry.
If a title company runs your closing, put the title agent here, not yourself, because they answer the recorder’s calls. The most common mistake is leaving this blank, which means the recorder has no one to call when a number looks off, so the whole package sits unprocessed. A misconception is that the correspondent must be a lawyer. Any responsible adult tied to the transfer can serve as the correspondent.
Section B — Transfer Data
This section asks for the date the document was accepted and the names and addresses of every grantor (seller) and grantee (buyer). Write the date in MM/DD/YYYY format, then list each party’s full legal name exactly as it appears on the deed, with the mailing address. Date of acceptance: 04/15/2026; Grantor: James R. Carter; Grantee: Maria Lopez.
If there are more parties than the form allows, attach a separate sheet and note “see attached.” The most common mistake is a name that does not match the deed, such as a nickname or a missing middle initial, which makes the recorder reject the filing because the chain of title must read cleanly. A misconception is that the date can be the closing date you remember. Use the actual acceptance date on the document, because it starts the 30-day filing clock.
Section C — Property Location
This field asks where the property sits and how the county identifies it. Enter the full street address, the tax parcel number (the OPA account number in Philadelphia), and the county, which is Philadelphia. Street address: 456 Pine St, Philadelphia, PA 19106; Tax parcel/OPA number: 023145600; County: Philadelphia.
For a vacant lot with no street number, use the legal description and the OPA number that the city assigns to the parcel. The most common mistake is transposing digits in the OPA number, which links your tax payment to a stranger’s property and leaves your own parcel showing tax due. A misconception is that the parcel number is the same as your deed book number. They are different identifiers, and only the OPA number belongs in this box.
Section D — Valuation Data
This is the heart of the form, and it asks for the dollar figures that set the tax. You complete six lines: Actual Cash Consideration, Other Consideration, Total Consideration, County Assessed Value, Common Level Ratio Factor, and Fair Market Value. For an arm’s-length sale, enter the sale price as Actual Cash Consideration, add any assumed debt as Other Consideration, and total them. Actual Cash Consideration: $400,000; Other Consideration: $0; Total Consideration: $400,000.
When there is no price, such as a gift, you build value from the assessment. Enter the County Assessed Value, multiply by the Common Level Ratio Factor, and write the result as Fair Market Value. County Assessed Value: $250,000; CLR Factor: 1.00; Fair Market Value: $250,000. The most common mistake is using last year’s CLR factor, which changes the taxable value and the tax owed, so the state later bills the difference plus interest. A misconception is that “assessed value” and “fair market value” are the same number. The CLR factor converts one to the other, so they often differ.
Section E — Exemption Data
This section asks whether the transfer is fully or partly exempt and why. Enter the percentage of interest conveyed and the percentage of exemption claimed, then check the box for the matching exemption, such as a transfer between family members or a transfer by will. Percentage of interest conveyed: 100%; Percentage of exemption claimed: 100%; Reason: transfer between parent and child.
Attach proof, like a birth certificate for a parent-child transfer, because the City requires documentation for all family exemptions. The most common mistake is claiming an exemption with no paperwork, which the recorder denies on the spot, so you pay full tax. A misconception is that buying a property out of a relative’s estate is exempt. A transfer by will is exempt, but a purchase from an estate is taxable.
Section F — Signature
This field asks a responsible party to swear the information is true. Sign and date the form in the signature block, and print your name and title below the signature. Signed: Maria Lopez, Grantee, 04/16/2026.
If an agent signs for you, that agent must have authority, such as a power of attorney. The most common mistake is an unsigned form, which is treated as no form at all, so the recorder refuses the deed. A misconception is that an electronic typed name is always enough. Some channels need a wet signature, so confirm the recorder’s rule before you submit.
REV-183 Statement of Value — Mirroring the State Form
The REV-183 repeats the same data for the Commonwealth. Fill in the parties, the property, the consideration, the assessed value, the CLR factor, and the computed value, then fill the oval for the exemption claimed. The REV-183 instructions list the ovals for the most common exemptions in order, so match your reason to the right oval.
Keep every figure identical to the Certification. The most common mistake is a value on the REV-183 that does not match the city form, which flags the package for review and delays recording. A misconception is that the REV-183 is optional when there is a price. The state still wants it any time the deed shows a nominal price like $1 or claims an exemption.
Three Filled-Out Examples Using Real Scenarios
Below are the three most common Philadelphia transfers, each followed through both forms.
Scenario 1: Standard arm’s-length sale. Maria Lopez buys a rowhome from James Carter for $400,000 with no assumed debt.
| Form Section | What Maria Enters |
|---|---|
| A — Correspondent | Maria Lopez, 123 Walnut St, Philadelphia, PA 19106, 215-555-0147 |
| B — Date of acceptance | 04/15/2026 |
| B — Grantor / Grantee | James R. Carter / Maria Lopez |
| C — Property location | 456 Pine St, Philadelphia, PA 19106 |
| C — OPA / parcel number | 023145600 |
| D — Actual Cash Consideration | $400,000 |
| D — Total Consideration | $400,000 |
| E — Exemption claimed | None |
| Tax due (4.578%) | $18,312 |
| F — Signature | Maria Lopez, Grantee, 04/16/2026 |
Scenario 2: Family gift with no price. Robert Nguyen deeds his home to his daughter Anna for love and affection, with no money paid. The home’s assessed value is $250,000 and the CLR factor is 1.00.
| Form Section | What Anna Enters |
|---|---|
| A — Correspondent | Anna Nguyen, 789 Spruce St, Philadelphia, PA 19107, 267-555-0190 |
| B — Grantor / Grantee | Robert Nguyen / Anna Nguyen |
| C — Property location | 789 Spruce St, Philadelphia, PA 19107 |
| D — Actual Cash Consideration | $0 |
| D — County Assessed Value | $250,000 |
| D — CLR Factor | 1.00 |
| D — Fair Market Value | $250,000 |
| E — Exemption claimed | 100%, parent to child |
| E — Proof attached | Anna’s birth certificate |
| Tax due | $0 (exempt) |
Scenario 3: Transfer into an LLC. David Kim deeds a property he owns into Kim Holdings LLC, which he fully owns. No cash changes hands, the assessed value is $300,000, and the CLR factor is 1.00.
| Form Section | What David Enters |
|---|---|
| A — Correspondent | David Kim, 321 Market St, Philadelphia, PA 19106, 215-555-0222 |
| B — Grantor / Grantee | David Kim / Kim Holdings LLC |
| C — Property location | 321 Market St, Philadelphia, PA 19106 |
| C — OPA / parcel number | 041992300 |
| D — County Assessed Value | $300,000 |
| D — CLR Factor | 1.00 |
| D — Fair Market Value | $300,000 |
| E — Exemption claimed | Check entity rules; often taxable |
| Tax due (if taxable, 4.578%) | $13,734 |
A transfer to an entity you control may or may not be exempt depending on ownership, so confirm with the PA realty transfer tax regulations before you claim it.
How to File the Completed Forms
You pay the Realty Transfer Tax when you present the document for recording, and the tax must be paid within 30 days of the transfer. Philadelphia offers three channels, and each has its own steps.
Pay online. Use the Philadelphia Tax Center to pay the tax electronically. Log in or use the Letter ID from your bill, choose “Make a payment,” and keep the confirmation as your proof of payment. Online payment is fastest for the tax itself, though the deed still records through the Department of Records.
Pay in person. Bring the deed, two copies of the Certification, and the REV-183 to the Department of Records at City Hall, Room 156, Philadelphia, PA 19107. You pay the recording fee and both tax shares at the counter, and the clerk stamps your documents, which is your proof of filing. In-person filing lets you fix small errors on the spot.
Pay by mail. Mail two copies of the completed Philadelphia Real Estate Transfer Tax Certificate, one copy of the REV-183, and three certified checks: one to the Recorder of Deeds for the current recording fee, one to the City for its share, and one to the Commonwealth for the 1% share. Send everything to Department of Records, City Hall, Room 156, Philadelphia, PA 19107, and keep copies plus the certified-mail receipt as proof.
What Happens After You File
Once the Department of Records accepts your package, the clerk records the deed and stamps it with a book and page number or a document ID. This recording is the public proof that ownership changed hands, and you should receive the original deed back by mail within a few weeks.
The City and the State then review the value you reported. If the figures match and any exemption checks out, the matter closes. If a reviewer doubts the value, especially on a $1 deed or a claimed exemption, a state investigator may verify the property’s worth, because the Statement of Value lets the state confirm the value or the exemption reason.
If the review finds tax was underpaid, the City sends a bill for the difference plus interest, and a misrepresentation can draw a penalty of up to 50% of the tax due. Keep your stamped deed, the forms, and your payment proof for years, because they answer any later question fast.
Mistakes to Avoid When Filling Out the Forms
- Using last year’s CLR factor. The taxable value comes out wrong, so the state bills the shortfall with interest.
- Transposing the OPA number. Your tax posts to another parcel, leaving your own property showing unpaid tax.
- Understating the sale price. This is tax fraud and can bring a penalty of up to 50% of the tax due.
- Leaving Section A blank. The recorder cannot reach anyone with questions, so the package stalls.
- Names that do not match the deed. A nickname or missing initial breaks the chain of title and gets the deed rejected.
- Claiming an exemption with no proof. The recorder denies it and charges full tax at the counter.
- Filing only one copy of the Certification. The city wants duplicates, so a single copy gets bounced.
- Mismatched figures between the two forms. The package is flagged for review and recording is delayed.
- Forgetting assumed debt. Leaving out a mortgage the buyer takes on understates the tax base.
- Missing the 30-day window. Late recording adds interest and penalty and can cloud your title.
- Using an outdated form version. The recorder rejects old forms, costing you a return trip.
- Forgetting to sign Section F. An unsigned form counts as no form, so the deed will not record.
Do’s and Don’ts
Do:
- Do pull both forms straight from the agency sites, because outdated versions get rejected.
- Do match every figure across the two forms, so the package clears review fast.
- Do verify the current CLR factor each year, since it changes the tax on no-price transfers.
- Do attach proof for any exemption, because the City denies undocumented claims.
- Do keep your stamped deed and payment proof, to answer any later tax question.
- Do file within 30 days, to dodge interest and penalty.
Don’t:
- Don’t guess the OPA number, because a wrong digit misroutes your tax.
- Don’t understate the price, since that is fraud with a steep penalty.
- Don’t leave the correspondent box empty, or the recorder cannot reach you.
- Don’t assume a $1 deed avoids tax, because the tax is built from assessed value instead.
- Don’t sign before the figures are final, since changes after signing can void the form.
- Don’t mail uncertified checks, because the recorder requires certified funds.
Pros and Cons of Filing on Your Own vs. With Help
| Filing It Yourself | Using a Title Company or Attorney |
|---|---|
| Saves the professional’s fee, which can run hundreds of dollars | Costs more, but the fee buys experience with tricky transfers |
| You control the timeline and file when you are ready | A pro keeps the 30-day deadline on track for you |
| You learn your own paperwork, useful for future deals | You skip the learning curve on confusing valuation lines |
| Risk of a CLR or OPA error that triggers a tax bill | A pro reduces the odds of a value or exemption error |
| You must make the trip to City Hall, Room 156, yourself | The pro handles recording, often through eRecording |
| Best for a simple, full-price arm’s-length sale | Best for gifts, entity transfers, and exemption claims |
FAQs
Do I write the assessed value or the sale price in Section D?
Yes, write the sale price as Actual Cash Consideration when there is one, and use the assessed value only when there is no real price, such as a gift.
Do I need the REV-183 if my deed shows a real sale price?
Yes, the state still wants the Statement of Value any time a deed shows a nominal price or claims an exemption, so most Philadelphia closings include it.
Do I use this year’s Common Level Ratio factor or last year’s?
Yes, always use the current CLR factor from the PA Department of Revenue, because the figure changes yearly and an old one miscalculates your tax.
Do I put the OPA number or the deed book number in the parcel box?
No, the parcel box takes the OPA account number, not the deed book number, since they are different identifiers and only the OPA number ties to the parcel.
Is a transfer between a parent and child exempt?
Yes, transfers between direct ascendants and descendants are exempt, but you must attach proof like a birth certificate or the exemption is denied.
Is a property I buy from a relative’s estate exempt?
No, a transfer by will is exempt, but buying a property out of an estate is taxable, even when the seller is family.
Do the buyer and seller split the tax?
Yes, the tax is usually split 50/50, but the City can collect 100% from either party, so buyers should confirm it is paid in full at closing.
Is the combined Philadelphia transfer tax rate still 4.278%?
No, the City raised its share on July 1, 2025, so the combined rate is now 4.578%, made of 3.578% city plus 1% Commonwealth.
Do I have to file in duplicate?
Yes, the City requires two copies of the Philadelphia Real Estate Transfer Tax Certification and at least one copy of the REV-183 when you file.
Is there a deadline to pay the tax?
Yes, the tax is due when you present the document for recording, and payment is required within 30 days after the Department of Records receives it.
Do I owe tax on a transfer into my own LLC?
No, not always, but it can be taxable depending on ownership and the entity rules, so confirm with the PA regulations before claiming an exemption.
Can I be penalized for getting the form wrong?
Yes, you can owe a penalty of up to 50% of the tax due if you misrepresent the transaction or fail to record it with the Department of Records.
Do I sign the Certification myself or can my agent sign?
Yes, you can sign yourself, or an agent with proper authority such as a power of attorney can sign, but an unsigned form will not record.
Is assessed value the same as fair market value on the form?
No, the Common Level Ratio factor converts assessed value into fair market value, so the two figures are often different numbers on Section D.
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