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Home My WebLink About08-28-07 .-I 15056051047 REV-1500 EX (06-05) PA Department of Revenue '* Bureau of Individual Taxes . . PO BOX 280601 Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY County Code Year File Number INHERITANCE TAX RETURN RESIDENT DECEDENT Date of Birth Decedent's Last Name Suffix Decedent's First Name MI (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW _ 1. Original Return C=>> 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received C=>> 4a. Future Interest Compromise (date of death after 12-12-82) C=>> 7. Decedent Maintained a Living Trust (Attach Copy of Trust) C=>> 10. Spousal Poverty Credit (date of death C=>> 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) ONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD SSlIRECTED TO:, 'J: l'riTltt..1- Daytime Tele e Numb -.I ....j C=>> 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required C=>> 2. Supplemental Return C=>> C=>> 4. Limited Estate - k 8. Total Number of Safe Deposit Boxes --r: -t'&. i '- ::0 }2 --1 N .. .1 +" Correspondent's e-mail address: Under penalties of perjury, I declare that I have examined this retum, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal repr ntative is ba on all information of which preparer has any knowledge. ADDRESS (!if IP!71 SIGNATURE OF PRE PARER OT~REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056051047 15056051047 .....J ~ --.J REV-1500 EX Decedent's Name: RECAPITULATION 15056052048 1. Real estate (Schedule A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1. 2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . .. 3. 4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . .. 5. 6. Jointly Owned Property (Schedule F) c::::J Separate Billing Requested . . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) c::::J Separate Billing Requested.. . . . . .. 7. 8. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8. 9. Funeral Expenses & Administrative Costs (Schedule H). . . . . . . . . . . . . . . . . . . .. 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). . . . . . . . . . . . . . . . 10. 11. Total Deductions (total Lines 9 & 10). .. . . . . ., " '" . " .. . .. . .. .. . ., " . .. 11. 12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net Value Subjectto Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . . . . 14. TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 16. Amount of Line 14 taxable at lineal rate X.O_ 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 Decedent's Social Security Number 15. 16. 17. 19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 18. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OFAN OVERPAYMENT Jx'J~ '. r;~ L 15056052048 Side 2 <=> 15056052048 --.J REV-1500 EX Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME IJ _~~ ~ [X)f)__b___ ___~_ __________ ____ __________ ___________ STREET ADDRESS .J'lL\_J}.:__19_ML POl[fL~____~____________________~__ ___~__ STATE 'A ZIP ) 1XtJ Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits ( A + 8 + C ) (2) - ------------ Total Interest/Penalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) (58) -=Cr - Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. ~.idr:~~~:tu::~ ~n:~~~:f ~~::property transferred;.......................................................................................... 0 [! b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 gJ c. retain a reversionary interest; or.......................................................................................................................... 0 g}. d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 g! 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death 3. ~:~h~~~:~~~~:~na:~~~:~:~~~;~:a~~~;~i~ '~~~~'~~~~h' ~~~~ .~;~~.~~; .~.~ .~.~~~.~~.~;. ~;~ .~~. ~~; ';~~~h;:::::::::::::: 8 m 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ 0 ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. ~9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. ~9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. ~9116(1.2) (72 P.S. ~9116(a)(1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. 99116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Supplement to REV -1500 "Correspondent" A. Ronold O. Witmer - Co-Executor 15 Berger Lane Duncannon, P A 17020 B. Bonnie Jo Hull - Co-Executor 406 Landsvale Street Marysville, P A 17053 REV-1502 EX+ (6-98) SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER \J lfrn~ ~fYJr) L. d / - ()II - ta3D All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. u DESCRIPTION ,Dr- ~ Df)DftJf:.LoPW PPrf:.UL f)l~ C!.A8i EtJJU>, /41ZO{)f TZl.->P, FtEL~ (0) PA VALUE AT DATE OF DEATH (;(', .fl 34, ctlJ '-;- r s u Dbl!LJfnf.J)l! Pr-/)D btJiJtM non A-TfA tl-l fD A TOTAL (Also enter on line 1, Recapitulation) $ 34 txLJ~ (If more space is needed, insert additional sheets of the same size) Supplement to Schedule" A" - Real Estate The value listed is based on the Perry County Change of Assessment Notice dated July 1, 2000, slightly over 6 months prior to date of death (copy attached) and the Pennsylvania Department of Revenue Common Level Ratio Factor (copy attached for Perry County, 2001). This property was always listed for tax purposes as containing ten (10) acres and the Witmer family has paid taxes based upon ten (10) acres since approximately 1945. This property was in dispute as to ownership boundaries for years and was the subject of litigation in the Court of Common Pleas of Perry County with the owner of the parcel determined to be Creedon Witmer (decedent), but no boundary lines were established by the Court. A survey was completed approximately one year ago in order to list the property for sale. lt was determined that there is a possible overlap of boundary lines and the surveyor was unable to verify whether or not an overlap existed. See copy attached. Based upon this survey, and the surveys of Randy and Pamela Brenize and Clyde M. And Barbara J. McGreary, adjacent property owners, and walking the property with adjacent owners, the property is being marketed as a five (5) acre parcel. THIS IS NOT.A tAX BILL MAILING DATE: JUly 1, 2000 District: 270 - TYRONE TOWNSHIP School..: WEST PERRY SD Location: MC CABE ROAD parcel Identifier: 2701194.00-004.000 2000 Market Value 34,420 o 34,420 Land Size....: 10.25 acres Property Type: V Vacant Land 870 o Assessed Value (2000 Market x 100%) 34,420 o 34,420 2000 Clean and Green Values 870 o 870 Old Assessed Value (1973 Market x 75%) 390 o 390 Land Buildings TOTAL TAXABLE Not Enrolled in Clean & Green NOT APPLICABLE control No: 00521011 'WWW.CODRTHOUSEONLINE.COM PASSWORD:PRIEEVRO Pennsylvania law requires that a/f real estate be valued as of the most recent county-wide reassessment. Currently, the most recent reassessment or tax base year is 1973. The new tax base year will be 2000, with the new assessed values becoming effective for the 2001 tax year. It is very important for you to know that when the new 2000 tax base is determined after this reassessment, all taxing districts are required by law to lower the millage rate by the same proportion that the tax base went up. No taxing district may collect any more revenue as a result of the reassessment than it did the previous year. Exception: After the new tax base and equalized mil/ages are determined, the law permits counties, townships, and boroughs to raise revenue by not more than five (5) percent, and school districts by not more than ten (10) percent. The essential point is that an increase in market values does not mean a corresponding increase in taxes. Individual changes in taxes win depend upon a specific property's change as compared to the overall change for the taxing district. The ESTIMATED impact statement printed below is our best estimate of change, based on 2000 COUNTY tax figures. This estimate does not include any borough, township, or school district impact. ESTIMATED COUNTY TAX IMPACT: Current 2000 County mills = Adjusted 2000 county mills = 18.660 2.700 $ $ $ 7 93 2 2000 county 2000 county 2000 County eassessment. Reassessment based on above Market Value. Reassessment based.on above Clean &: Green. Revenue: Perry County .. Individual Taxpayers .. Business Taxpayers .. Tax Professionals .. o 6[J)w~eJ2YJ:ax-b'Qe .. EQrm~&. Publications .. Ia1<~e Q~tes .. ~PQrj:~&.Jl&sca[~b .. e-Sc!vices .. Slots CentriiLQ>nJ:roI CQmPlJters~telll .. New to Pennsylvan@ .. ~mllJQYImmj: Qpportunities .. !.,cgQl/Legislativc Informiltion .. TaxDavers'~19-lJts Advocate .. Contact1J~ .. About the DCDartm_clLt .. \{j~was Tcxt-Ql}ly .. SiteJ:eeQQ-<l~k .. sittindex .. !:I9me a-Alerts Receive notification of changes to our site. Subscribe JljQ'vV fJllRS Page 1 of2 -search PA- UIiIIi . ~ -- Common Level Ratio (CLR) Real Estate Valuation Factors Bro,!,!~e Search Revenue Home 6JlQs PrintalJle"'e~LQn Text-Only EIJJl-_S<:IeeO eMail Previous Ne2<t Perry County ACCEPTANCE CLR ACCEPTANCE CLR DATE FACTOR DATE FACTOR FROM TO FROM TO 7-2-1986 6-30-1987 6.25 7-1-2006 6-30-2007 1.33 7-1-1987 6-30-1988 6.80 7-1-2007 6-30-2008 1.36 7-1-1988 6-30-1989 7.46 7-1-1989 6-30-1990 8.20 7-1-1990 6-30-1991 8.26 7-1-1991 6-30-1992 8.55 7-1-1992 6-30-1993 8.62 7-1-1993 6-30-1994 9.01 7-1-1994 6-30-1995 10.20 7-1-1995 6-30-1996 9.52 7-1-1996 6-30-1997 10.64 *7-1-1997 6-30-1998 6.73 *7-1-1998 6-30-1999 6.67 7-1-1999 6-30-2000 7.63 7-1-2000 12-31-2000 7.35 **1-1-2001 6-30-2001 1.00 **7-1-2001 6-30-2002 1.00 7-1-2002 6-30-2003 1.05 7-1-2003 6-30-2004 1.07 7-1-2004 6-30-2005 1.l0 7-1-2005 6-30-2006 1.16 * Adjusted by the Department of Revenue to reflect assessment ratio change effective February 24, 1997. ** Adjusted by the Department of Revenue to reflect assessment base change effective January 1, 2001. htto:/ /www.revenue.state.pa.us/revenue/cwp/view.asp? A =3&Q=204368 8/1612007 REV-l508 EX + (1-97) '* SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF l.J \"\ fY)f~ ( ~ U1 f.f-~/) t . FILE NUMBER ~ 1- CY) - (Y'(p 3/) Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH ~l--\-f-W-I f"'b A Q.toOf)1 ~f,~ ~-rori r1f)frI)~.Jtl1 f\j:u.) ttnb~ T/)lDf)/ PA (BfLlf\)w -rD f"tU) & ~I bf f)lEet-lMlLi~, >>0 ~q~'7.~ TOTAL (Also enter on line 5, Recapitulation) $ q &; I} ~ (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (10-06) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ----1J l1"mf.P I (i ~ F..fWn L. FILE NUMBER ;X J - 0') -lYJiLJ ~ Debts of decedent must be reported on Schedule I. ITEM NUMBER A. AMOUNT 1. DESCRIPTION FUNERAL EXPENSES: U ~m Bt12.LA fi) ~~ fhGrrDlU Pre- ~ lu()ti\ fD/J ())If"\\ S1&~trL b-rutWtW ~f<.&-An lJ r ~ Wi Jlj V IOJ-I JJ l.,{ I b-R_?{TV{ 7Y &3.CUJ .~ QJ dJd).~ rc J~~~ JC ~D~ r SZ)~ ~. 3. y. 5 B. ADMINISTRATIVE COSTS: 1. 2. 3. 4. Personal Representative's Commissions Name of Personal Representative(s) ~/"Y)L{) [) .JJ )Tf1'i:.1l of &)J)f)J! ~~L.L (~f: ---1tl"T~u ____ Street Address -&-- City Year(s) Commission Paid: _--Br:____... State _Zip Attorney Fees -&- ']r3, S-CfJ ~ Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant~..W L ,~ ___ _______ Street Address c!J.']L/ () ._11.:(J)~, it> J AI' f.;) City mf-l~*,MI "-{.PJ..J~ State PA- Zip 1!)DSt>.__ Relationship of Claimant to Decedent .s ff)O~ Probate Fees Qu.ml?:ifZLAr>.D t!.o. EEbI~ Tf1L Of hJu.LS 4'- clP l .~ 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. TOTAL (Also enter on line 9, Recapitulation) $ 7. J f(y ~ (If more space is needed, insert additional sheets of the same size) Supplement to Schedule "H" - Funeral Expenses & Administrative Costs A. Ronold O. Witmer - Co-Executor 15 Berger Lane Duncannon, P A 17020 B. Bonnie Jo Hull - Co-Executor 406 Landsvale Street Marysville, P A 17053 REV-1513 EX+ (9-00. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES L. NUMBER I NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. FILE NUMBER -~36 AMOUNT OR SHARE OF ESTATE ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE. ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. fJ\ \ l..dUo L, } tJ I -r mbIL B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed. insert additional sheets of the same size) j) I (){) b ~ r/~;; c77 - lliast lIill atto [[~gtam~nt I, CREEDON L. WITMER, of R. D. 1, Mechanicsburg, Cumberland County, Pennsylvania, declare this to be my last will and revoke all wills which I have previously made. I I give, devise and bequeath my entire estate, real and personal, wherever situated, unto my wife, Mildred L. Witmer, abso- lutely and in fee simple, if she shall survive me. II If my wife, Mildred L. Witmer, shall not survive me, I give, devise and bequeath my entire estate, real and personal, in equal shares unto my son, Ronald O. Witmer, and my daughter, Bonnie Jo Witmer Hull, if living, and if either or both of them shall be deceas ed, then to their issue, per stirpes. III I appoint The First Bank and Trust Company of Mechanicsburg, Pennsylvania, as testamentary guardian during minority of any beneficiary under this will not of full legal age at the time of my decease. IV I appoint as executrix of this my last will and testament my wife, Mildred L. Witmer, if for any reason she shall fail to qualify or cease to act as such I appoint as substituted co- executors, my son, Ronald O. Witmer, and my daughter, Bonnie 30 Witmer Hull, or the survivor of them; if for any reason both of them shall fail to qualify or cease to act as such, I appoint as alternate executor The First Bank and Trust Company of Mechanicsburg, Pennsylvania, or its successor. I direct that no bond shall. be required o.f any fiduciary named in this will. I~~t.TNESS WHEREOF, I have hereunto set my hand seal this J~ day Of~tfJ72. t' ~ f/' ,-, e(cP;v-, -i - ~ ~- ( SEAL Signed, sealed, published and declared by Creedon L. Witmer, testator above named, as and for his last will and testa- ment, written on one sheet of paper, in our presence, who, in his presence, at his request, and in the presence of each other have hereunto subscribed our names as attesting witnesses: ,/-'~'i'-,~, -< --)::: ) -f~1o ,C - / _ _,........ -'-'J ,I" '., f. I (..... ;'7 / .. .-1 ..;(/-~ ;~../ / ' 0 j//:-:j/:rA..'<eo'/ /- 20Q1 AUG 28 Pi'l 2: 40 CLER:< OF O'"'p'Hr,~,!'C ('(\IJRT h i.r\! \ ,J v,j\" I , ('I II' ,'" Pi\. v...i ".' " 406 Landsvale Street Marysville, P A 17053 August 27, 2007 Office of the Register of Wills Orphans' Court Division Cumberland County Courthouse One Courthouse Square Carlisle PA 17013 Re: Estate of Creedon L. Witmer No. 21-07-00630 Ladies and Gentlemen: We missed enclosing the fee for the filing of the Inheritance Tax Return on the above-captioned Estate, which arrived in your offices on Friday, August 24, 2007. Our $15.00 check is enclosed. Please proceed with processing of the Tax Return. Thank you for your assistance, and our apologies for the inconvenience. 1y truly )Tours, ' (,nMv onnie Jo Hull Co-Executor enclosure( s) '.' I 2U01 ~,UG 28 Pi'l 2: 40 CLER< OF ORPH[~I\!'S COURT cut' " ," C1\ 406 Landsvale Street Marysville, PA 17053 August 22,2007 OFFICE OF THE REGISTER OF WILLS ORPHANS COURT DIVISION CUMBERLAND COUNTY COURTHOUSE ONE COURTHOUSE SQUARE CARLISLE PA 17013 RE: Estate of Creedon L. Witmer No. 21-07-00630 Ladies and Gentlemen: Enclosed is the REV-1500 for the above-captioned Estate. Please note that no inheritance taxes are due and owing; therefore, no check is enclosed. Please file same in accordance with your local Rules and Regulations and provide time-stamped copies (copies enclosed) to the undersigned in the stamped, self- addressed envelope provided. Thank you for your attention to this matter. /~...zu~s, (_' )vy Bonnie Jo Hull Co-Executor ~&~n !'(onold'"" QWlfriler Co-Executor enclosure( s) ~ o ';. ~ ~\ ~i!.'4 ~~~~ \lit ~\\\ ~l~~ ~~ ~t \\ "'-..c~ i~1D