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The United States, the Commonwealth of Pennsylvania, or any of their instrumen talities, agencies or political subdivisions shall be exempt from payment or the tax imposed by this article. The exemption of governmental bodies shall not, however, relieve any other party to a transaction from liability for the tax.
(Ord. 91-1, 9/9/1991, § 11.84)
The tax imposed by § 24-204 shall not be imposed upon:
A. A transfer to the Commonwealth, or to any of its instrumentalities, agencies or political subdivisions, by gift, dedication or deed in lieu of condemnation or deed of confirmation in connection with condemnation proceedings, or a reconveyance by the condemning body of the property condemned to the owner of record at the time of condemnation which reconveyance may include property line adjustments; provided said reconveyance is made within 1 year from the date of condemnation.
B. A document which Dover Township is prohibited from taxing under the Constitution or statutes of the United States.
C. A conveyance to a municipality, township, school district or county pursuant to acquisition by the municipality, township, school district or county of a tax delinquent property at sheriff sale or tax claim bureau sale.
D. A transfer for no or nominal actual consideration which corrects or confirms a transfer previously recorded, but which does not extend or limit existing record legal title or interest.
E. A transfer of division in kind for no or nominal actual consideration of property passed by testate or intestate successor and held by co-tenants; however, if any of the parties take shares greater in value than their undivided interest, tax is due on the excess.
F. A transfer between husband and wife, between persons who were previously husband and wife who have since been divorced, provided the property or interest therein subject to such transfer was acquired by the husband and wife or husband or wife prior to the granting of the final decree in divorce, between parent and child or the spouse of such brother or sister or the spouse of a brother or sister, and between a grandparent and grandchild or the spouse of such grandchild, except that a subsequent transfer by the grantee within 1 year shall be subject to tax as if the grantor were making such transfer.
G. A transfer for no or nominal actual consideration of property passing by testate or intestate succession from a personal representative of a decedent to the decedent's devisee or heir.
H. A transfer for no or nominal actual consideration to a trustee of an ordinary trust where the transfer of the same property would be exempt if the transfer was made directly from the grantor to all of the possible beneficiaries, whether or not such beneficiaries are contingent or specifically named. No such exemption shall be granted unless the recorder of deeds is presented with a copy of the trust instrument that clearly identifies the grantor and all possible beneficiaries.
I. A transfer for no or nominal actual consideration from a trustee to a beneficiary of an ordinary trust.
J. A transfer for no or nominal actual consideration from trustee to successor trustee.
K. A transfer 1) for no or nominal actual consideration between principal and agent or straw party; or 2) from or to an agent or straw party where, if the agent or straw party were his principal, no tax would be imposed under this Section.
L. Where the document by which title is acquired by a grantee or statement of value fails to set forth that the property was acquired by the grantee from, or for the benefit of, his principal, there is a rebuttable presumption that the property is the property of the grantee in his individual capacity if the grantee claims an exemption from taxation under this subsection.
M. A transfer made pursuant to the statutory merger or consolidation of a corporation or statutory division of a nonprofit corporation, except where the Department reasonably determines that the primary intent for such merger, consolidation or division is avoidance of the tax imposed by this Section.
N. A transfer from a corporation or association of real estate held of record in the name of the corporation association where the grantee owns stock of the corporation or an interest in the association in the same proportion as his interest in or ownership of the real estate being conveyed and where the stock of the corporation or the interest in the association has been held by the grantee for more than 2 years.
O. A transfer from a nonprofit industrial development agency or authority to a grantee of property conveyed by the grantee to that agency or authority as security for a debt or the grantee or a transfer to a nonprofit industrial develop ment agency or authority.
P. A transfer from a nonprofit industrial development agency or authority to a grantee purchasing directly from it, but only if: 1) the grantee shall directly use such real estate for the primary purpose of manufacturing, fabricating, compound ing, processing, publishing, research and development, transportation, energy conversion, energy production, pollution control, warehousing or agriculture; and 2) the agency or authority has the full ownership interest in the real estate transferred.
Q. A transfer by a mortgagor to the holder of a bona fide mortgage in default in lieu of a foreclosure or a transfer pursuant to a judicial sale in which the successful bidder is the bona fide holder of a mortgage, unless the holder assigns the bid to another person.
R. Any transfer between religious organizations or other bodies of persons holding title for a religious organization if such real estate is not being or has not been used by such transferor for commercial purposes.
S. A transfer to a conservancy which possesses a tax exempt status pursuant to § 501(c)(3) of the Internal Revenue Code of 1954 (68A Stat. 3, 26 U.S.C. § 501(c)(3)) and which has as its primary purpose preservation of land for historic, recreational, scenic, agricultural or open space opportunities.
T. A transfer of real estate devoted to the business or agriculture to a family farm corporation by a member of the same family which directly owns at least 75% of each class of the stock thereof.
U. A transfer between members of the same family of an ownership interest in a real estate company or family farm corporation.
V. A transaction wherein the tax due is $1 or less.
W. Leases for the production or extraction of coal, oil, natural gas or minerals and assignments thereof.
X. In order to exercise any exclusion provided in this Section, the true, full and complete value of the transfer shall be shown on the statement of value. A copy of the Pennsylvania realty transfer tax statement of value may be submitted for this purpose. For leases of coal, oil, natural gas or minerals, the statement of value may be limited to an explanation of the reason such document is not subject to tax under this Part.
(Ord. 91-1, 9/9/1991, § 11.85)
Except as otherwise provided in this Section, documents which make, confirm or evidence any transfer or demise of time to real estate between associations or corporations and the members, partners, shareholders or stockholders thereof are fully taxable. For the purposes of this Part, corporations and associations are entities separate from their members, partners, stockholders or shareholders.
(Ord. 91-1, 9/9/1991, § 11.86)
1. A real estate company is any acquired company upon a change in the ownership interest in the company, however effected, if the change does not affect the continuity of the company; and of itself or together with prior changes has the effect of transferring, directly or indirectly, 90% or more of the total ownership interest in the company within a period of 3 years.
2. With respect to real estate acquired after February 16, 1986, a family farm corporation is an acquired company when, because of voluntary or involuntary dissolution, it ceases to be a family farm corporation or when, because of issuance or transfer of stock or because of issuance or transfer of stock or because of acquisition or transfer of assets that are devoted to the business of agriculture, it fails to meet the minimum requirements of a family farm corporation under this Part.
3. Within 30 days after becoming an acquired company, the company shall present a declaration of acquisition with the recorder of each county in which it holds real estate for the affixation of documentary stamps and recording. Such declaration shall set forth the value of real estate holdings of the acquired company in such county. A copy of the Pennsylvania realty transfer tax declaration of acquisition may be submitted for this purpose.
(Ord. 91-1, 9/9/1991, § 11.87)
1. Where there is a transfer of a residential property by a licensed real estate broker which property was transferred to him within the preceding year as consider ation for the purchase of other residential property, a credit for the amount of the tax paid at the time of the transfer to him shall be given to him toward the amount of the tax due upon the transfer.
2. Where there is a transfer by a builder of residential property which was transferred to the builder within the preceding year as consideration for the purchase of new, previously unoccupied residential property, a credit for the amount of the tax paid at the time of the transfer to the builder shall be given to the builder toward the amount of the tax due upon the transfer.
3. Where there is a transfer of real estate which is leased by the grantor, a credit for the amount of tax paid at the time of the lease shall be given the grantor toward the tax due upon the transfer.
4. Where there is a conveyance by deed of real estate which was previously sold under a land contract by the grantor, a credit for the amount of tax paid at the time of the sale shall be given the grantor toward the tax due upon the deed.
5. If the tax due upon the transfer is greater than the credit given under this Section, the difference shall be paid. If the credit allowed is greater than the amount or tax due, no refund or carryover credit shall be allowed.
(Ord. 91-1, 9/9/1991, § 11.88)
The tax herein imposed shall be fully paid, and have priority out of the proceeds or any judicial sale of real estate before any other obligation, claim, lien, judgment, estate before any other sale and of the writ upon which the sale is made except the State realty transfer tax, and the sheriff, or other officer, conducting said sale shall pay the tax herein imposed out of the first moneys paid to him in connection therewith. If the proceeds of the sale are insufficient to pay the entire tax herein imposed, the purchaser shall be liable for the remaining tax.
(Ord. 91-1, 9/9/1991, § 11.90)
1. As provided in 16 P.S. § 11011-6, as amended by Act of July 7, 1983, P.L. 40, No. 21, the Recorder of Deeds shall be the collection agent for the local realty transfer tax, including any amount payable to Dover Township based on a redetermination of the amount of tax due by the Commonwealth of Pennsylvania of the Pennsylvania Realty Transfer Tax, without compensation from Dover Township.
2. In order to ascertain the amount of taxes due when the property is located in more than one political subdivision, the Recorder shall not accept for recording such a deed unless it is accompanied by a statement of value showing what taxes are due each municipality.
3. On or before the 10th day of each month, the Recorder shall pay over to Dover Township, one-half of all local realty transfer taxes collected, less 2% for the use of the County, together with a report containing the information as is required by the Commonwealth of Pennsylvania in reporting collections of the Pennsylvania realty transfer tax. The 2% commission shall be paid to the County.
4. Upon a redetermination of the amount of realty transfer tax due by the Commonwealth of Pennsylvania, the Recorder shall rerecord the deed or record the additional realty transfer tax form only when both the state and local amounts and a rerecording or recording fee has been tendered.
(Ord. 91-1, 9/9/1991, § 11.91)
Every document lodged with or presented to the Recorder of Deeds for recording, shall set forth therein as a part of such document the true, full and complete value thereof, or shall be accompanied by a statement of value executed by a responsible person connected with the transaction showing such connection and setting forth the true, full and complete value thereof or the reason, if any, why such document is not subject to tax under this Part. A copy of the Pennsylvania realty transfer tax statement of value may be submitted for this purpose. The provisions of the subsection shall not apply to any excludable real estate transfers which are exempt from taxation based on family relationship. Other documents presented for the affixation of stamps shall be accompanied by a certified copy of the document and statement of value executed by a responsible person connected with the transaction showing such connection and setting forth the true, full and completed value thereof or the reason, if any, why such document is not subject to tax under this Part.
(Ord. 91-1, 9/9/1991, § 11.92)
1. If any part of any underpayment of tax imposed by this Section is due to fraud, and there shall be added to the tax an amount equal to 50% of the underpayment.
2. In the case of failure to record a declaration required under this Section on the date prescribed therefore, unless it is shown that such failure is due to reasonable cause, there shall be added to the tax 5% of the amount of such tax if the failure is for not more than one month, with an additional 5% for each additional month or fraction thereof during which such failure continues, not exceeding 50% in the aggregate.
(Ord. 91-1, 9/9/1991, § 11.93)
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