HomeMy WebLinkAbout03-19-08 (2)
REV .1500 EX",,6..QOj
'.
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FilE NUMBER
21 2007
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
0895
NUMBER
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
I-
Z
uJ
C
uJ
o
uJ
C
I DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
I ENGLAND, KENNETII W.
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
! 09/14/2007 01/11/1927
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL)
,1-/)
~,
~, (j
OFr.!C!AL USE ONL V
I
207-18-1730
THIS RETURN MUST BE FilED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
4a. Future Interest Compromise (date of death after
12-12-82)
7. Decedent Maintained a Living Trust (Attach
copy ofT rust)
10. Spousal Poverty Credit (date of death between
1 - .9
o 3. Remainder Return (date of death prier to 12-1 :>-82)
o 5. Federal Estate Tax Return Required
o 8. Total Number of Safe Deposit Boxes
o 11.Eiection to tax under Sec. 9113(A) (Attach Sch 0)
1. Original Return
o 2. Supplemental Return
o
o
o
uJ
I-
x:~U)
O"X:
wQ.o
::t:00
0""'"
Q.al
Q.
<l
4. Limited Estate
6. Decedent Died Testate (Attach copy
ofWiil)
9. Litigation Proceeds Received
AME
<h ~ I Lisa Marie Coyne
~ ~ IRM NAME (If applicable)
a::z
8:;( Coyne & Coyne, P.e.
ELEPHONE NUMBER
717/737-0464
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
z
o
;::
:5
::>
l-
ii:
<l
o
w
a::
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule ~)
6. Jointly Owned Property (Schedule F)
[J Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8, Total Gross Assets (total lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage liabilities, & liens (Schedule I)
11. Total Deductions (total lines 9 & 10)
12. NElt Value of Estate (line 8 minus line 11)
3901 Market Street
Camp Hill, PA 17011-4227
(1 ) 94,000.00
(2) 15,466,79
(3) None
(4) None
(5) 92,089.47
(6) None
(7) 207,987.82
(8)
(9) 30,915.02
(10) 2,986.27
OFFfC1AL US~ .~NL'{
,--)
,
)
"
)
- I
, ~;
",".' .i
409,544.08
(11 )
33,901.29
375,642.79
(12)
(13)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. NE!t Value Subject to Tax (line 12 minus Line 13)
(14)
375,642.79
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of line 14 taxable at the spousal tax rate, x .00 (15)
or transfers under Sec. 9116(a)(1.2)
z 375,642.79 x .045 (16)
0 16.Amount of Line 14 taxable at lineal rate
;::
<l
I-
::> (17)
Q. 17. Amount of Line 14 taxable at sibling rate x .12
:;;
0
u
x 18. Amount of line 14 taxable at collateral rate (18)
<l x .15
I-
19. Tax Due (19)
16,903.93
16,903.93
Copyright 2000 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-(0)
Decedent's Complete Address:
I S~T mD~SS
41 Valley Street
CITY
Summerda1e
STATE PA
ZIP 17093
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
16,903.93
12,500.00
657.89
Total Credits (A + B + C)
(2)
13,157.89
3. Inb~restlPenalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty (D + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is theBALANCE DUE.
(3) 0.00
(4)
(5) 3,746.04
(5A)
(5B) 3,746.04
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;............................................................................. 8 ~
b. retain the right to designate who shall use the property transferred or its income;................................ ~
c. retain a reversionary interest; or...............................................,............n.............................................. D ~
d. receive the promise for life of either payments, benefits or care?........................................................... D ~
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?...........................................................n................................................... D ~
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... D ~
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?.............................n..........................................................n.................... ~ D
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties 01' perjury, I declare that I have examined this return, including accompanying schedules and statements. and to the best of my knowledge and belief. it is true. correct and compiete. Declaration
preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS
Thomas Enl~land
~~R NR
DATE
306 Berkshire Road
Mechanicsburg, P A 17055
.3 - I
ADDRESS
SiGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
Lisa Marie Coyne
ADDRESS
DATE
3901 Market Street
Camp Hill, PA 17011-4227
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 3% [72 P.S. 99116 (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 0%
[72 P .S. 99116 (a) (1.1) (ii)]. The statutedoes not exemDta transfer to a surviving spouse from tax, and the statutory requirements for disclosure
of assets and filing a tax return arB 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 0% [72 P .S. 99116 (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 4.5%, except as noted in 72 P.S. 99116
1.2) [72 P.S. 99116 (a) (1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [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.
I
I
I
: SCHEDULE A
: REAL ESTATE I
COM~~~~~~~~E %~~~~~~~ANIA I II
RESIDENT DECEDENT I
_~~__~_~___________________~~__________ I _____~_
ESTATE OF=~G~~~, ~E~ W . . _ __ - ..- . - . . I FILE ~~~~~~:9~ - - . - -
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 excnanged 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.
VALUE AT DATE OF
DEATH
94,000.00
ITEM
NUMBER
------.
1
DESCRIPTION
401 Valley Street, Summerdale, East Pennsboro Township, Cumberland County, Pennsylvania--
Improved property and residual per appraisal attached.
_.._.--~_.--_._-_.-----~.__._---_.~~..._-
TOTAL (Also enter on Line 1, Recapitulation)
94,000.00
t 0
ill
MarK HeCKman Keal t:state Appraisers
UNIFORM RESIDENTIAL APPRAISAL REPORT
lleCY_l!!lCLI!!IOn File No. 401Vallev
~~_r.YMdress 401 V.IlIev Street City Enola Stata PA ZiP Coda 17025
L~al Description See Deed Count;, Cum berland
Msessor's Parcel No. 09-12-2994-075 and 09-12-2994-081*** Tax Year R.E. Taxes $ Soec;al Assessments $ None known
~ofl'Q'.'er NA Current Owner Kenneth W Enaland Estate of Occuoant: f l Owner I Tenant IXI Vacant
~rtyrigl1l~aised I X I Fee Simnle I Leasehold I Proiect Tvoe I 1 PUD r 1 Condominium iHUDNA onlY) HOA$ 0.00 /Mo.
N-!igI1!>orhood or Project Name Enolal East Pennsboro Townshio Map Reference See Assessor's Parcel # Census Tract
Sale Price $ NA Date of Saie NA DescriDtion and $ amount of loan ch""""lconcessions to be naid hv seIier NA
l.ender/Client Thomas Enalandl Deborah Thorton Address Clo 306 Berkshire Road Mechanicsbura. PA 17055
ADoraiser Mark W. Heckman General Annraiser Address 1309 Brid e Street New Cumberland PA 17070
LocatIOn o Urban ~ SUburban [J Rural Predominant Single family housing Present land use % Land use change
BUilt up 00 Over 15% 25-75% 0 Under 25% occupancy r~E ~\' OMfa,",1y ~ ~ Not likely o Likely
Growth rale =:' Rapid ~ Stable 8 Slow X Owner ~ Low ---.1Q. 2-4 family ~ In process
Property values X IncraB'slng Stable Decllnmg Tenant 275 Hinh .100 Multi-family ~ To
Demand/supply = Shortage ~ In baIinla OMSIJ!lIlI/ X VlDIll((}{j'IO) liIPl:/!! Predominant ~ CommerCial 5%
Ma~~eting time L\1d,.. 3 lOOS X 3-6 mos. Hover 6 mos Vacant (over 5% 120-175 I 30-70 ~Vacant \ 5%
Note: Race and the racial composition of the neighborhood are not appraisal factors.
Neighborhood boundaries and characteristics: East Pennsbaro Townshio is considered to be the boundarv of the neiahborhood. "*SEE
ADDENDUM PAGE REGARDING IDENTIFICATION OF SUBJECT PROPERTY AS CONSISTING OF TWO PARCELS.
Factors that affect the marketability of the properties In the neighborhood (proximity to empioyment and amenities, amployment stability, appeal to market, etc.):
This suburban neiQhborhood has most nublic utililies available relativelv easv'access to emnlovment and services and is comoetitive
with other neiQhborhocids in the aeneral area. Most have similar amenities. Market activitv indicates averaae or better acceotance in
the market place. No unfavorable factors were observed which would adverselv effect marketabilitv.
Market conditions in the subiect neighborhood (including supporl for the above conclusions related to the trend of property values, demand/supply, and marlleling lime
~ _ such as data on competitive properties for sale in the neighborhood, description of the prevalence of sales and financing concessions, etc.):
Market conditions in the neiohborhood have been stable with marketina times tvolcallv under 120 davs. ProDertv values have been
increasinQ slowly. Supolv and demand are flenerallv in balance. Sales concessions in the form of assistance with buvers' closina
CQsts are fairly commol1Dlace at this time.
Project Information for PUOa (If applicable)" Is the developer/builder in control of the Home Owners' Association (HOA)? UYES UNO
Approximale total number of units in the subjact project Approximate total number of unijs for sale in the subject project
Describe common elements and recreational facilities:
Dimensions See LeQal De:scriotion Topography SIiQht SloDe
Site area 0.38 acre plus estimated 0.20 acre= 0.58 acre Comer Lot U Yes lKJ No Size Typical for area
Specific zoning classification and description R3 Residential Multi-Familv Shape Irreaular
Zoning compliance 00 Legal rR Legal noncon~ (GrandfathS'Od use) lJ liIegal 0 No zoning Drainage ADDears adeauate
Highest & best use as improved: X Present use Other use (exnlainl View Averaae
Utilities Pubiic Other Off-site Improvements Type Public Private Landscaping Tvoical
Electric;ty ~ 60 amp Street Asphalt ~ 0 Dliveway Surtace Asohalt
Gas D None Curb/gulfer None 0 Apparent easements None aooarent
Water 00 Sidewalk None ~ R FEMA Spec;al Fiood Hazard Ne. U Yes lKJ No
Sanitary sewer 00 Street lights Yes FEMA Zone C Map Date 4-15-1977
Stonm sewer n None Ailev None FEMA Man No. 420359BI H&I-02
I Comments (apparent adverse easements, encroachments, spec;ai assessments, slide areas, illegal or legal nonconforming zoning, use, elc.): Site has averaQe
site improvements averaae landscaDina. and tvoical maintenance. The site imorovements and services to the site are adeauate and
I acceDtable in this market. There are no annarent adverse easements encroachments or other adverse conditions on this site.
GENERAL DESCRIPTION EXTERIOR DESCRIPTION FOUNDATION BASEMENT iNSULATION
No. of Units One __ FoundaUon Concrete Slab None hea Sq.Ft. 0 Roof 0
No. of Stories Two __ Exterior Walls Asb Shinole CllI'MSpaoe None % Finished 0 Ceiling ==8
Type (DeUAtt.) Detach!~ Roof Surtace ShinQle Basement Full Basement Ceiling Unfinished Walls
Design (Style) Traditiqt~ Gutters & Dwnspts. Aluminium Sump Pump None Walls Concrete I Floor -0
EJdstinglProposed Existing_ Window Type Double insul Dampness None noted Floor Concrete None -0
Age (Yrs.) ~_ Storm/Screens Nol Yes Se"'ement None noted Outside Entry None Unknown ==00
Effective Aae Yrs.) 30 Manufactured House No Infastation None noted
ROOMS Faver Livina Dinino Kitchen Den Famllv Rm. Rec. Rm, Bedrooms # Baths Laund'" Other Nea So.Ft.
Basement 0
Level 1 t 1 1 624
Level 2 3 1 624
268
Finished area above grade cont"ins: 6 Rooms' 3 Bedroom:s): 1 Bath(s\' 1 248 Souare Feet of Gross Livino Nea
INTERIOR Materlals/Conditiion HEATING KITCHEN EQUIP. ATTIC AMENITIES CAR STORAGE:
Floors Vinyl Tile! Cpt! Fair Type Hot water Refrigeralor D None 0 Fu-aplace(s)# _ 8 None 0
Walls Panelingl Ave Fuel Oil Ranga/Oven 00 Stairs 8 Patk> Garage # of cars
TrimfFinish Woodl Ave CondiOOnAverafle Disposal D Drop Stair Deck D Attached
Bath Floor Vinyl Tile! Ave COOLING Dishwasher 0 Scuttle 00 Porch Screened 0 Detachad 1
Bath Wainscot FiberQlassl Ave Central None FanlHood 0 Floor 0 Fence 0 Built-In
Doors Waodl Ave Other None Microwave R Haated R Pooi @ Carport
CondiOOn Washer/Drver Finished Small Rear norch Drivewav 1
Idditionai features (special energ'1 aWcient items, etc.): Most rooms have droD Danei ceilinas; electrical svstem is antiouated
:ondiliDn of the improvements, depreciation (physical, functional, and extarnai), repairs needed, quality of construction remodeling/additions, etc.: This frame
louse is of average quality and has had fair maintenance. Utilitv of floor nlan is tVDical for a house of this aae and stvle and should
eceive average acceptance in the market nlace. No unusual functional obsolescence or external inadequacies were observed,
dverse environmental conditions (such as, but not limited to, hazardous wastes, toxic substances, etc.) present in the improvements, on the site, or in the
nmediate vicinity of the subje\~t property:
Mac Form 70 6-93
PAGE 1 OF 2
~Uling,lt,.CllJOftwIre,800,234.S1'OW\Wo'.aeiweb.eom
Fantlltl Mae fmn 1()()4 8-93
-r ----~ --
- ,,-~-"-'-'\"--"~--rll'rl'-'-'--~---
aluation Section File No. 401Vallev
ESTIMATED SITEYALUE. . ... "'" . . = $ Comments on Cost Approach (such as, source of cost estimate,
ESTIMATED REPRODUCTION COST-NEW OF IMPROVEMENTS: site value, square foot calculation and for HUD, VA and FmHA, the
Dwelling 1,248 Sq. Ft. @$ - = $ 0 estimated remaining economic life of the property):
': Bsm!. 0 Sq.Ft. @$_ = 0 In view of the aoe of these imorovements the Cost Annroach
'C---'
0] . = cannot be considered an accurate indicator of value.
:~ GarageJCarport L-Sq.Ft.@$_ = 0 Therefore it was not develooed, and is not nresented in this
.~
-4 Total Estimated Cost New = $ 0 reoort.
~ Less Physical I~u~~~~all' E~~~~I Est. Remaining Econ. L~e:
~Depreciation = $ 0
~ Oep<eciated Value of Improvements . = $ 0
"As.js" Value of Site Improvements. = $
= INDICA TED VALUE BY COST APPROACH. = $ 0
ITEM I SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3
.. 401 Valley Street 513 State Road 405 S Enola Drive 415 Second Street
Address Enola Enola Enola Enola
!!!! Proximity to Subiect ~ 2 miles South if 15 miles South
- Sales Price $ NA $ 106 500 ,~:lJ}fi\ "" $ 1 09 0 $ 100:000
PriceJQuss Lrv. Nea $ 0.00 ItI $ 89,05 ItI $ 84.10 ItI $ 86.46 ItI
I Data and/or Inspl Public Rec Assessment Records & MLS Assessment Records & MLS Assessment Records & MLS
- Verification Sources
- VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION T .(-lIAd""-t DESCRIPTION I "(-)$Aa/LIslmenl DESCRIPTION " . (-) I Ad.""''''1
. Sales or Financing Cash equivalent Cash equivalent Cash equivalent
; ~ncessjons None known Seller assistance -2250 Seller assistance -3000
- D~i;of s;lemme 12-29-2006 : 3000 4-30-2007 : 1500 4-12-2006 : 4500
- Location Bus" Streetl Ave Busv Streetl Ave Busv Streetl Ave Averaoe
Leasehot1iFee s;:;;;; Fee Simnle Fee Simole : Fee Simole Fee Simole
Site 0.58 acre/Narrow 0.17 acre : 5000 0.18 acre : 5000 0.28 acre :
View Averaoe Averaoe Averaoe Averaoe
Des"n and Anneal Det :1Stvl Ave Det 2StvI Ave : Det 2StvI Ave : Det 2Stvl Ave
~ofConsV\xml Aver.ane Averaae : Averane : Averaoe :
Aoe 69 Years 100 =1- Years 100 =1- Years 100 =1- Years
Condition Fair Better than aye -10 000 Fair Fair :
Above Grade Total' lldfms I 90th> TdaI' Bdrma I ..... : Total' Bdrms ' ..." : Total: Bdrms ' Baths :
Room Count 2f 6: 3: 1.00 6: 3: 1.00' 5: 3: 1,00 ' 6: 3: 1.00:
Gross LNinn Nea 1 248 Sa.Ft. 1 196 Sa.Ft. : 1300 1 296 So.Ft. : -1,200 1 167 Sn.Ft. : 2025
. Basement & FUlished o Sq.FI. Full basement Full basement Full basement
Rooms Below Grade Unfinished Unfinished Rec Room -3000 Rec Room -3,000
Functional Ulili~ Panelled Int Walls None : -2500 None -2500 None -2500
Heatinn/Coolinn Oil HWI no CA Gas HWI no CA : Oil HWI no CA : Oil HWIno CA :
. EMfO\/ E1fident "ems None None None None
Garane/Carnort 1 Del. Garaoe 1 Del. Garaoe : Det 2Garl 2Stv -4000 Det 2-Car Gar -3000
Porch, Patio, Deck, Scr Porch Enclosed Porch -2,000 Covered porch 1,000 Similar
Frenla""'s\' etc. None None None None
Fence, Pooi etc. None HW floors : -1500 None : Fenclnn -1500
"""""~. ~ : -5000 Alum sidino : -5000 Alum sid/no : -5000
Net Ad",rtotal\ + - '$ 11700~$ 10450~$ 11475
Adjusted Sales PrioB
at Comaarable $ 94,800 $ 98,550 $ 89 425
Comments an Sales Comparison (including the subject property's compatibility to the neIghborhood, etc.): After a thorouoh search of all available market
data the three sales uSl3d are considered to be the best indicators of value. In order to find comoarable sales it was necessarv to use
less recent sales. Time adiustments are based on aooronriate research of the market data in the market area. Annronriate
adiustments have been made for all differences. After consideration of all relevant factors the comnarables used are the best
indicators of value althouoh thev are all hioher in orice than the final value estimated for the subiecl. All three sales are considered to
be reliable indicators of value and are weiahted similarlv in the final reconciliation. Comoarable sales used are all closed sales.
ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3
Date, Price and Data No prior sale No prior sale other I No prior sale other No prior sale other
Source for prior sales than that listed above than that listed above than that listed above
wlthn VAoc of """"""'I for the nast 3 vrs for the Dast vear. for the nast vear. for the nast vear.
Analysis of any current agreement of sale, option, or listing of the subject property and analysis of any prior sales of subject and colr\l"abIes within one yeoc of the dale of appraisal:
Accordino to records nrovlded bv the county assessment office the subiect nronertv has not transferred in the oast 3 vears.
INDICATED VALUE BY SALES COMPARISON APPROACH ....................... _........$ 94 000
INDICATED VALUE BY INCOME APPROACH If Aoolicab1e\ Estimated Market Rent $ N/ArlMo. x Gross Rent MU~Dlier N/A - $ NA
This appraisal is made IKl ""s is' 0 subject 10 the repais, ali...ations, "spections r:J: conditoos 6sted bebw U subject \0 OOlTIlietion per plans and specifications.
Conditions of Appraisal: This aooraisal reoort has been orenared with the orooertv in "as is" condition.
Final Reconciliation: See Attac;hed Addendum.
The purpose of this appraisal is tll estimate the market value of the real property that is the subject of this report, based on the above conditions and the certification, oonlingant
and limiting conditions, and mark..t value definition that..... stated in tha attached Freddie Mac Form 439/Fannie Mae Form 1004B (Revised ).
I (WE) ESTIMATE THE MARKI:T VALUE, AS DEFINED, OF THE REAL PROPERTY THAT IS THE SUBJECT OF THIS REPORT, AS OF November 6 2007
(WHICH:~ INS~ION AN~FFECTIVE DATE OF THIS REPORT) TO BE S 94,000 .
APPRAIS . . ~ ~ ~ SUPERVlSORYAPPRAISER(ON\.YIFREQlJIRED): ODid ODidNot
Sianature Signature
Name MKrk W. Heckman, General ADpraiser Name Inspect Property
Date Report Signed 11/09/2007 Dale Reoort Sianed
Stat. Certification # PA Cert. No. GA-000666-L State PA State Certification # State
Or State License # State Ot- State License # Slate
Mark Heckman Real Estate Appraisers
UNIFORM RESIDENTIAL APPRAISAL REPORT
fie Mac Form 10 6-93
PAGE 2 OF 2
Pr(l(luceduslngACltOftware.eoo.2~.8721_.adwlIb.com
Mark Heckman Real Estate Appraisers
Fannie Mae Form 1004 6-93
ADDENDUM
Borr'ower: NA
f'[Cll'Elr:!YMdress: 401 Valley Street
City: EnQla
Lender: Thomas England! Deborah Thorton
File No.: 401Vallev
Case No.:
State: PA
Zip: 17025
During Inspection Executor of the Estate. Thomas England. stated that the subject property consisted of the parcel
on which the house III situated plus a contiguous unimproved parcel abutting the rear property line of the parcel
with the house. A Tax Assessment website plat map shows this rear parcel and identifies It as Parcel
#09-12-2994-081 ( see Plat Map page in this report) . however their records do not show who owns this rear parcel.
A copy of the delld to the property is not availabie to the appraiser. The deed might provide clarification about this
matter.
In this appraisalll: is assumed that this rear parcel is part of the subject property. IT is RECOMMENDED THAT THE
CLIENT CONTACT THE CUMBERLAND COUNTY TAX ASSESSMENT OFFICE OR AN ATTORNEY TO DISCUSS THIS
DISCREPANCY.
Final Reconciliation
This appraisal assumes a reasonable marketing period for the subject property of four months. The Sales Comparison
Analysis reflects reGent activity in the market place and is given the most weight.The Income Approach is inappropriate
because few single family houses are rented in this market.ln view of the age of these improvements, the Cost approach
cannot be considen3d an accurate indicator of value.
Addendum Page 1 of 1
T
- .-----,..~.-.,...~-~.--_: ~rlr. --..-.--..,.--,.
FLOORPLAN
Borrower: NA
ProperlY Address:40'\ Valley Street
City; Enola
lenEler: Thomas EnQland/ Deborah Thorton
File No.: 401Valley
Case No.:
State: PA
Zip: 17025
10.0'
o
CO
,.--------------------- ----,
1 ,
! J
! Covered Porch !
! !
Two Stories
0
~
N
, over Basement
,
I
I
26.0'
,
, '
I '
I I
: !
i b Screened Porch !
I co I
I !
I '
: I
L___________________________________________________________________J
Sketch b'f Apex IV IMndoHSnI
AREA CALCULATIONS SUMMARY
~ ".,..,..... .... Totals
.~, t'i.rat 7'1001: 'H.OD n4.DO
"'" Seeend r1000: fi24.tloO 524.00
p/p Front Screened. Forch .108.00
Rear porch 10.00 .2llS.00
LIVING AREA BREAKDOWN
BrukdoWn Subtotals
rirlt Floor
Secoad. 'Floor
:a.O:lt 21,0
TOTAL LIVABLE
(rounded)
1248
2 Areas Total (rounded)
1248
PH (717) 774-7202 FAX (717) 774-0383 EMAIL heckmanappraisers@comcasl.net
_.--4---'_____, ~-"-"'--"--~""'-"'-'>--~.'r-"-'"-~:'~-'-'~---"-"--
~Ir-~-----"-'--"--
DIMENSION LIST ADDENDUM
Borrower: NA
Property Address: 401 Valley Street
City: Enola
Lender: Thomas En land! Deb rah Thorton
File No.: 401Valley
Case No.:
State: PA Zip: 17025
GROSS BUILDING AREA (GBA) 1,248
GROSS LIVING AREA (GLA) 1,248
Area(s) Area % of GBA
Living 1,248 100.00
level 1 624 50.00
Level 2 624 50.00
Level 3 0 ~
Other 268 21.47
Basement 0 ~
Garage e. ~
Area Measurements Area Type
Measurements Factor Total Level 1 Level 2 Level 3 Other Bsmt. Garage
~26.00 x ~ x J.QQ ~ 624.00 [ZJ ~ 0 0 8 0
_~x~xJ.QQ~ 624.00 0 0 8 0
__x_x_= 8 8 0 0
__x_x_= 8 B 8 0
__x_x_ ~ B 0 0
__x_x_== 0 8 0 0
__x_x_:: 8 8 0 0
__x_x_= 0 0 8 0
__x_x_= 0 B 0 0 0
__x_x_= 0 8 0 8 0
_x_x_:: 0 0 0 0
__x_x_= 0 B 0 0
__x_x_= 0 0 8 0 0
__x_x_= 0 0 8 0
__x_x_::: 0 B 0 0 0
__x_x_= 0 0 0 0 0
__x_x_= 8 0 0 ~ 0 8
__x_x_= 8 0 0
__x_x_= 0 0 0 0
__x~x_:: 0 0 8 B 0
_x_x_:::: 0 0 0 0
__x_x_::: 0 0 8 0 0
__x_x_::: 0 0 0 0 0
__x_x_= 0 0 B 0 0 0
__x_x_= 0 0 0 0 0
__x_x_= 0 B B 0 0 0
__x_x_= 0 0 0 0
~_x_x_= 8 0 B 0 0 0
~_x_x_::: 0 8 0 0
__x_x_= 0 B ~ 0
__x_x_= 0 ~ 8 0
__x_x_= 0 0 0
__x_x_= 0 0 0 0
__x_x_:::. 0 B 0 8
_x_x_= 0 0
__x_x_= 0 0 8 0
__ x .----,-.- x _ :: 8 0 0 8 8
__x_x_= 0 8
__x_x_= 0 0 0 8 0
__x_x_= 8 0 0 0 8
__x_x_= 0 B 0
__x_x_= 0 0 0 B 0
__x_x_= 0 0 0 0
__x_x_= 0 0 0 0 0 0
__x_x_= 0 8 8 8 0 0
__x_x_= 0 0 0
__x_x_== 0 B 8 8 0
__x_x_= 8 0 0
----'--_ X _ x _ ::: 0 B 8 0
_x_x_= 0 B 0 0
__x_x_= 8 8 0 0
-' x_x_== B 8 0
~.x_x_:; 0 0 0 0
Produced using ACI scftWare, 800.234.8727 WWW.achreb.COIll
--' ..-'-'---~~_._..---"-~\-"~.. ,.-.-~i--.".---.--,.--"--..---~.--~---------.-~~'~"i~1rlr---'----"-.~----
DJM09050!l
PLAT MAP
Borrower: NA
Property Address: 401 Valley Street
City: Enola
Lenller: Thomas EnQlandl Deborah Thorton
File No.: 40Walley
Case No.:
State: PA
Zip: 17025
PH (717) 774-7202 FAX (717) 774-0383 EMAIL heckmanappraisers@comcast.net
-,,', ,~--_.,._-,.__...._---,._~~.,- 'n'lr----------~.-..
LOCATION MAP
Bor'rower: NA'
Property Address: 401 Valley Street
City: Eno!a
Lenoer: Thomas En landl Deborah Thorton
State: PA
..
Data use subJecllo Hcense.
@2007 DeLorme. SlreErt Alias USA@2008.
www.delorme.com
MN (11.2"VV)
File No.: 401Valley
Case No.:
Zip: 17025
~mi
o 1-<. 1 11-<. 2
Dala loom 11-0
PH (717) 774-7202 FAX (717) 774-0383 EMAIL heckmanappraisers@comcasl.nel
_ ._._\_._.______.~_..~..._ '~---'~' .-- .-.---.--~.,~-~.~~~:-"Ir--~-.--..-
File No. 401Valley
DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market
under all conditions requisite to a fair sale, t~e buyer and seller, each acting prudently, knowledgeably and assuming the price is not
affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from
seller to buyer under conditions whereby: (1) buyer and selier are typically motivated; (2) both parties are well informed or well advised,
and each acting in what he considers his own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment
is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal
consideration for the property sold unaffected by special or creative financing or sales concessions' granted by anyone associated with the
sale.
'Adjustments to the comparables must be made for special or creative financing or sales concessions. No adjustments are necessary for
those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the
seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property
by comparisons to financing terms offered by a third party institutional lender that is not already involved in the property or transaction. Any
adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount of any
adjustment should approximate the market's reaction to the financing or concessions based on the Appraiser's judgment.
STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION
CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subject to the
following conditions:
1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The
appraiser assumes that the title is good and marketable and, therefore, will not render any opinions about the title. The property is appraised
on the basis of it being under responsible ownership.
2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and the sketch is
included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of its size.
3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data
sources) and has noted in the appraisal report whether the subject site is located in an identified Special Flood Hazard Area. Because the
appraiser is not a surieyor, he or she makes no guarantees. express or implied, regarding this determination.
4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific
arrangements to do so have been made beforehand.
5. The appraiser has estimated the value of the land in the cost approach at its highest and best use and the improvements at their
contributory value. These separate valuations of the land and improvements must not be used in conjunction with any other appraisal and
are invalid if they are so used.
6. The appraiser -hall noted in the appraisal report any adverse conditions (such as, needed repairs, depreciation, the presence of hazardous
wastes, toxic subst!lnces, etc. ) observed during the inspection of the subject property or that he or she became aware of during the normal
research involved in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden
or unapparent conditions of the property or adverse environmental conditions (including the presence of hazardous wastes, toxic
substances, etc. ) Itlat would make the property more or less valuable, and has assumed that there are no such conditions and makes no
guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be responsible for any such
conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the
appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment
of the property.
7. The appraiser oMained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she
considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such
items that were furnished by other parties.
8. The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional
Appraisal Practice.
9. The appraiser has based his or her appraisai report and valuation conclusion for an appraisal that is subject to satisfactory completion,
repairs, or alterations on the assumption that completion of the improvements will be performed in a workmanlike manner.
10. The appraiser must provide his or her prior written consent before the lender/client specified in the appraisal report can distribute the
appraisal report (including conclusions about the property value, the appraiser's identity and professional designations, and references to
any professional appraisal organizations or the firm with which the appraiser is associated) to anyone other than the borrower; the
mortgagee or its successors and assigns; the mortgage insurer; consultants; professional appraisal organizations; any state or federally
approved financial institution; or any department. agency, or instrumentality of the United States or any state or the District of Columbia;
except that the lender/client may distribute the property description section of the report only to data collection or reporting service(s)
without having to obta,in the appraiser's prior written consent. The appraiser's written consent and approvai must also be obtained before
the appraisal can be conveyed by anyone to the public through advertising, public relations, news, sales, or other media.
Freddie Mac Form 439 6.93
Page 10f2
Fannie Mae Form 10048 6-93
---]
File No. 401Valley
APPRAISERS CERTIFICATION: The Appraiser certifies and agrees that:
1. I have researi;hed the subject market area and have selected a minimum ot three recent sales of properties most similar and proximate
to the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the
market reaction to those items of significant variation. If a significant item in a comparable property is superior to , or more favorable than,
the subject propE.rty, I have made a negative adjustment to reduce the adjusted sales price of the comparable and, if a significant item in a
comparable prop'~rty is inferior to, or less favorable than the subject property, I have made a positive adjustment to increase the adjusted
sales price of the comparable.
2. I have taken into consideration the factors that have an impact on value in my development of the estimate of market value in the
appraisal report. I have not knowingly withheld any significant information from the appraisal report and I believe, to the best of my
knowledge, that alllltatements and information in the appraisal report are true and correct.
3. I stated in the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject
only to the contingent and limiting conditions specified in this form.
4. I have no pres.!nt or prospective interest in the property that is the subject to this report, and I have no present or prospective personal
interest or bias with respect to the participants in the transaction. I did not base, either partially or completeiy, my analysis and/or the
estimate of market value in the appraisai report on the race, color, religion, sex, handicap, familial status, or national origin of either the
prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the
subject property.
5. I have no present or contemplated future interest in the subject property, and neither my current or future employment nor my
compensation for pel10rming this appraisal is contingent on the appraised value of the property.
6. I was not required to report a predetermined value or direction in value that favors the cause of the client or any related party,
the amount of the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my
compensation and/or employment for performing the appraisal. I did not base the appraisal report on a requested minimum valuation, a
specific valuation, or t.he need to approve a specifiC mortgage loan.
7. I performed this appraisal in conformity with the Uniform Standards of Professional Appraisal Practice that were adopted and
promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place as of the effective date of this appraisal,
with the exception of the departure provision of those Standards, which does not apply. / acknowledge that an estimate of a reasonable
time for exposure in the open market is a condition in the definition of market value and the estimate I developed is consistent with the
marketing time noted in the neighborhood section of this report, unless I have otherwise stated in the reconciliation section.
8. I have personailJI inspected the interior and exterior areas of the subject property and the exterior of all properties listed as comparables
in the appraisal report. I further certify that I have noted any apparent or known adverse conditions in the subject improvements, on the
subject site, or on any site within the immediate vicinity of the subject property of which I am aware and have made adjustments for these
adverse conditions in my analysis of the property value to the extent that I had market evidence to support them. I have also commented
about the effect of the adverse conditions on the marketability of the subject property.
9. I personally prepared all conclusions and opinions about the real estate that were set forth in the appraisal report. /f I relied on
significant professiol~a' assistance from any individual or individuals in the pertormance of the appraisal or the preparation of the appraisal
report, I have named such individual(s) and disclosed the specific tasks performed by them in the reconciliation section of this appraisal
report. I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to any item in
the report; therefore, Wan unauthorized change is made to the appraisal report, / will take no responsibility for it.
SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal report, he or she certifies
and agrees that: ;' diroaclly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with the
statements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above, and am taking
full responsibility for the appraisal and the appraisal report.
ADDRESS OF PRC)PERTY APPRAISED: 401 Valley Street, EnoJa, PA 17025
APPRAISER:
SUPERVISORY APPRAISER (only if required)
Signature: ~ t;~~
Name: Ma41( W. Heckman. General Appraiser
Date Signed: 11/09/2007
State Certification #: PA Cert. No. GA-000666-L
or State license #:
State: PA
Expiration Date of Certification or License: June 30, 2009
--...
Signature:
Name:
Date Signed:
State Certification #:
or State license #:
State:
Expiration Date of Certification or license:
o Did 0 Did Not Inspect Property
Commonweaith of Pennsylvania Certification No. GA000666L
Freddie Mac Form 439 6-!l3
Page 2 of2
Fannie Mae Form 1004B 6-93
--~'I-"'--'-'-':'- -~--,'-.-'--"---~'-"~--'-"-~-""~"~-1l1C!~-'-'--"-''-
----...-..-'-..--. -.-..----.-..-.---. ._-_.-----'-----_._,------_._-_.~
I
I
I
I
--.--"-'--
-I FILE NUMBER--~------
I 21 - 2007 - 0895
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF ENGLAND, KENNETH W.
- -- -- ------~------------------------~---------
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
N~:R h918619 Connnon Share' or Mannlne Finan::~C~I~ON_U - . -- .. --I ~~~ VAL~:47IvALUED~~::E7:F
I I I
I I
I I
I
I
I
\
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
\
I
I
I
I
I
I
I
I
\
_._~_. __ _ _.~~._~~~___~~__.L___
TOTAL (Also enter on line 2, Recapitulation)
15,466.79
MFC: Historical Prices for MANULIFE FIN CORP - Yahoo! Finance
YaholWelcMm'8i;r~leyfl:1aiije2tlj;j19n Out Help
~oO!)FINANCE
Dow .. 0.78% Nasdaq" 2.10%
Page 1 of2
Mon, Mar 17, 2008, 1:57PM ET - U.S. Markets close in 2hrs
r
Finance Search
Manulife Financial Corporation (MFC)
D AMRITIIADE
Historical Prices
At 1:37PM ET: 34.35 "1.36 (3ol
tltFllle,,.
SET DATE RANGE
Get Historical Prices for:
ADVERTISEMENT
(i'.. Daily
C Weekly
C Monthly
C Dividends Only
Start Date: ISep If /14
/14
12007
(2007
Eg. Jan 1,
2003
First I Prev I Next I Last
PRICES
Date
Adj
Close*
Open High Low Close Volume
38.89 39.60 38.89 ~28,800
* Close price adjusted for dividends and splits.
14-Sep-Cl7
38.99
First I Prev I Next I last
Qownload To SQLeadsheeJ
~O(n~EADY? ...
.3..... 45...... 0/0
.. APY
SAVINGS ACCOUNT
'*
$699-
SC]99
STOCK & OPTIONS
TRADES FOR
ACTIVE TRADERS
http://finance.yahoo.comlq/hp ?s=MFC&a=08&b= 14&c=2007 &d=08&e= l4&f=2007 &g=d
3/17/2008
.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF ENGLAND, KENNETH W.
I
I
I
I
I
I
I
I
I
.~
I FILE NUMBER
21 - 2007 - 0895
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
2
3
4
DESCRIPTION
PNC Bank -- Checking Account NO. 5080395892
PNC Bank -- Savings Account NO. 5003622721
Personal Property Per attached Appraisal
2000 Chevrolet Impala Sedan--- Blue Book Valuation Attached
VALUE AT DATE OF
DEATH
---------
17,076.12
69,112.35
2,231.00
3,670.00
TOTAL (Also enter on Line 5, Recapitulation)
92,089.47
2 O. 2007 8: 38 AM
PNC BANK 412-705-2747
No. 5822 P. 1/1
o -pNCBAN<
November 19,2007
Lisa Marie Coyne
3901 Market Street
Camp Hill, P A 17011-4227
RE: Estate of Kenneth W. England, deceased
SSN: 207-18-1730
DOD: 9/1412007
Dear Ms. Coyne:
In response to your request for Date of Death balances for the customer noted above, our
records show the following:
CbecldDg AeeouDt
Account #5080395892
Established 04/11/1996
KENNETII W ENGLAND
DOD balance: $17,074.97 + $1.15 accrued interest
SaviDp .Accout
ACCOWlt #5003622721
Established OS/24/200 1
KENNETH W ENGLAND
DOD balance: $69,075.11 + $37.24 accrued interest
The decedent maintained Investment Accounts (INV #30138052). (lNV #301 380S6). and
(INV #54.1 07570). For :further information, you may contact the Brokerage Department at
.1-800.762..6111.
Please note that this office only provides date of death ba.lanc:es for deposit accounts
(IRAs, CDs, Checking and Savings accounts). We do Dot process any fiDa.dal
transaetioD' or provide atatemeDls. If you need assistance with any of these items.
please call1-88S-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch
office.V
~w.a-.
Rachelle Wells
1-800-762-1775
P7.PFSC-04-F
500 firrtAvc.
PittsburgbPA );219
Member FDIC
CLAUDE C. WOLFE & ASSOCIATES
AUCTIONEERS & APPRAISERS
FAMILY OWNED SINCE 1910
2009 LINCOLN STREET · CAMP HILL, PA 17011
717-737-0734
November 19,2007
Estate of Kenneth W. England
401 Valley Street, Summerdale, PA 17093
LIVING ROOM
Sofa and matching chair
2 End tables & coffee table
Pair of wooden table lamps
Remote telephone
Recliner - soiled
35.00
30.00
4.00
6.00
1.00
Floor lamp/table
Book rack
Trash can
Mirror
Orange colored chair - worn
12.00
1.00
1.00
1.00
1.00
Brown plaid chair - worn
TV tray
Samsung TV
Misc. books
Antique child's rocking chair
1.00
1.00
125.00
5.00
35.00
VCR tapes
Misc. knick-knacks
Misc. contents of living room
5.00
10.00
10.00
DINING ROOM
Kenmore upright vacuum cleaner
Electric floor fan
Misc. old cameras
6-Piece dining room suite
Uniden BC 145XL scanner
10.00
2.00
2.00
175.00
8.00
CLAUDE C. WOLFE & ASSOCIATES
AUCTIONEERS & APPRAISERS
FAMILY OWNED SINCE 1910
2009 LINCOLN STREET · CAMP HilL, PA 17011
717-737-0734
England appraisal
Page 2 of 6
DINING ROOM - continued
Paneled table lamp
TV trays
Knick-knack shelf
Artificial plant
Faux Oak cabinet
Books
Misc. knick-knacks
Misc. CD's
Exercise bicycle
Magnavox MAS-1 00 stereo system
Record cabinet
Misc. 33 1/3 albums
Misc. glassware
Barometer
Misc. contents of dining room
KITCHEN
GE refrigerator
Radio
Food processor
Blender
Coffee maker
Spaniel cookie jar
Flatware
Utensils
Singer toaster
Misc. everyday dishes
Misc. cookware
Cutlery
Misc. contents of kitchen
2.00
1.00
15.00
2.00
35.00
5.00
5.00
5.00
5.00
30.00
1.00
2.00
1.00
2.00
10.00
60.00
1.00
2.00
2.00
2.00
3.00
5.00
1.00
2.00
5.00
1.00
2.00
10.00
CLAUDE C. WOLFE & ASSOCIATES
AUCTIONEERS & APPRAISERS
FAMILY OWNED SINCE 1910
2009 LINCOLN STREET. CAMP HILL, PA 17011
717-737-0734
England appraisal
Page 3 of 6
BATH & CLOSET
Typewriter
Air conditioner
Linens
Pine chest of drawers
Trash can
Health aid stool
Hamper
HALL
Cedar chest
Misc. mugs
Blankets
REAR BEDROOM
Single bed
Luggage
Norman Rockwell mugs (13)
Plant stand
Plant
Waterfall style che.st of drawers - poor condition
Books
Desk & chair
Plastic comer stand
Misc. contents of bedroom
FRONT - WEST BEDROOM
Pair of twin beds
Maple dresser & chest - poor condition
Globe
Bookcase
Misc. books
1.00
20.00
2.00
20.00
1.00
1.00
1.00
65.00
5.00
2.00
10.00
2.00
10.00
5.00
2.00
30.00
2.00
7.00
1.00
5.00
20.00
25.00
3.00
3.00
5.00
CLAUDE C. WOLFE & ASSOCIATES
AUCTIONEERS & APPRAISERS
FAMILY OWNED SINCE 1910
2009 LINCOLN STREET · CAMP HILL, PA 17011
717-737-0734
England appraisal
Page 4 of 6
FRONT - WEST BEDROOM - continued
Alann clock
Rug
Trash can
Electric broom
Cast iron frog doorstop
Misc. contents of bedroom
FRONT - EAST BEDROOM
3-Piece Blond bedroom suite
Bed linens
Misc. jewelry
Electric fan
Honeywell humidifier
Bookcase with sliding glass doors
Alann clock
Misc. knick-knacks
Misc. silver plated serving pieces
Scale
Trash can
Misc. contents of bedroom
BASEMENT
2 Trunks - poor condition
Old stereo system
Shop vac
2 Window air conditioners
Oak wash stand - no doors
2.00
1.00
1.00
1.00
12.00
10.00
30.00
5.00
25.00
4.00
3.00
5.00
2.00
5.00
15.00
1.00
1.00
10.00
2.00
1.00
5.00
50.00
10.00
CLAUDE C. WOLFE & ASSOCIATES
AUCTIONEERS & APPRAISERS
FAMILY OWNED SINCE 1910
2009 LINCOLN STREET. CAMP HILL, PA 17011
717-737-0734
England appraisal
Page 5 of 6
BASEMENT - continued
5 Kitchen chairs
Chest freezer
Bow
Fishing rod & reel
Old Army training rifle - rusted
Graniteware cooker
Lantern - battery powered
Treadmill
Garden hose
Trash can
Old chair
2 Portable radios
Clothes rack
Aluminum step stooVladder
Card table
Cedar chest - poor condition
Contents of Cedar chest (curtains)
BASEMENT - REAR
Hardware
Skil rechargeable drill
Golf clubs
Coatlhat tree
Misc. Christmas decorations
Misc. hand tools
Shredder
Electric floor fan - poor condition
GE washer
Norge refrigerator - poor condition
Kenmore dryer - old
5.00
1.00
1.00
5.00
10.00
3.00
2.00
1.00
2.00
1.00
1.00
1.00
2.00
5.00
1.00
50.00
1.00
5.00
25.00
10.00
15.00
10.00
5.00
3.00
l.00
60.00
1.00
10.00
CLAUDE C. WOLFE & ASSOCIATES
AUCTIONEERS & APPRAISERS
FAMILY OWNED SINCE 1910
2009 LINCOLN STREET. CAMP Hill, PA 17011
717-737-0734
England appraisal
Page 6 of 6
BASEMENT REAR - continued
Misc. contents of basement 25.00
GARAGE
Old grinding wheel
Old Rockwell drill press
Bench grinder
Old lathe
Air compressor
Wooden step ladder - 6 ft.
Acetylene torch & tanks
Large tool box
Misc. hand tools
2 Small lawn mowers
Murray 10 hp 30" riding mower - good condition
Bolens 15.5 hp(455 cc) 6 speed, 60" deck(38" twin blade) - good condition
Misc. lawn mower parts
Wheel barrow
Misc. contents of garage
2.00
20.00
7.00
25.00
45.00
10.00
35.00
25.00
35.00
10.00
50.00
350.00
150.00
8.00
50.00
APPRAISAL TOTAL $ 2,231.00
This Fair Market Value appraisal is true and correct to the best of my ability as an
auctioneer and appraiser with 35 years experience.
Member: Certified Apprais~rs Guild of America
CLAUDE C. WOLFE & ASSOCIATES
( -'
\ i ., J ... k.....' . ; ;
,. "" \.l t'-',... r-- (' i
\.i\i, \"\. -.../ ~:'::::~\ V~{l.....-~ '-
-, \
W. K. Dusty Chapman, CAGA
Pa.ge 1 of 2
Kclley Blue Book - Trade-In Pri~ Report - Cbevrolc:t, Impala'
.=~
~ Somlj t~ Prlnter
..dVl!rtls~ent
2000 Chevrolet Impala Sedan 40
aWE ~(fDK TRADE-l~ VAllE.
~dvertiSt!ment --
CoBid&ti~it
ExceUe~t
value
$4,~7$
...! Good
(Saloctecl)
Fair
$3r~70
c"';"; .
. .(:...........~~;-"'"".
$3...015
Aver.ge eo.~mer iUltlC'lg (ztJs F:evIews)
~ad Revtew$
::':"'>:'~;>;':' 4.5 out of 5
Il.eview This vehicle
Vehide til.kiigltts
....Ie.,a.:
,l<n9inc
l~_nGta_ioI'Il
Privwtnrla:
7S ,860
V~ 3.4 Uter
Automatic
fWD
sele;~d :g",ipme"t
spndard
IW CondItIOning
Power StcerIIlg
Power WIndows
OptigAl
Flower Sellt
Power Door Loeks
TIlt Whee I
AH/1'flIl Stiote()
Dulll Front Air BaQll
Alley Wheels
~e Window
DI~G BOOk Trade-In Vr./lul!l
Trade-In V<illue ~ what ~n!'lJmel'$ a'".~~t to ,..~lItlve fnlm iI deiller for It trad!:'"in
vehICle ClS!ltJmlng a" aec:I.Jrate apprllisa' of condlthln. i1'11s value I'I'llI liKely ta Ir..s.
than thll Pr1vate PartY VOIltte beccJuse the reselling r1elller incurJ tht!: cost of Qfetv
In,pec.tJD~ recondItioning and oltier ~ns or doing bwlnes:s.
YeIlide Cg~dltion R&tin~s
Exc:ellen'
.. ," . -.....
,......: r"
~",07S
~ellel'lt" tOOOItiOh means !:hat the vehlde loolls new, Is in ext~U~t
htt,p;b~ ~~.~BlUsedCarslPricingReport.aspx?trid=20&V ebicl~UsedCa...' 11/1412007
I
I
I
--,~--~._._._.._-,_._~,.----
ESTATE (iF- ----------~----~----~-- I FILE NUMB~----------
ENGLAND, KENNETH W. I 21 - 2007 - 0895
- - -- - - - - --- ~- -- - - --------------~~--~--------~--
This schedule must be completed and filed if the answer to any of uestions 1 through 4 on ~e 2 is ~.
-.- --~----- ~- -- - 1- ~- ~-~ --------
1 DESCRIPTION OF PROPERTY I DATE OF DEATH % OF . I
NUITMESMER Include the name of the transferee, their relationship to decedent and the date of transfer~lv A UE OF SSET DECD'S II. EXCLUSION \ T AXASLE VALUE
Attach a copy of the deed forreal estate~ I L A INTEREST I (IF APPLICABLE) I
i PNCln;-e-;b;'l~t~iRAA~t N~54107~- - ---i---28,062.7t--- 1-----1--- --28,062:72-
\ PNC Investments (American Skandia Annuity) 105,395.051 I I 105,395.05
. I
74,530.05\ I
I i
I i
I
!
i
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
\
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I I .
I :
-- ____---.--1___~_____ --1---- - ------
TOTAL (Also enter on line 7, Recapitulation) I 207,987.82
SCHEDULE G
INTER-VIVOS TRANSFERS &
COMMONWEALTH OF PENNSYLVANIA I SC NON PROBATE PROPERTY
INHERITANCE TAX RETURN I MI. -
_____~~D!.NT DECED~~_ _-----L-____~___
*'
2
3
i PNC Investments (Allstate Annuity NO. GA0681525)
I
74,530.05
.'"(,, "'{I :'\il
r.10. 2008 5:28PM
No. 2585 P. 2
~
G PNc:1NVE~
<i", , I'" MmiIoir'NASlh"d SlPC, T
March 10, 2008
-Lisa Marie Coyne
3901 Market St.
Camp Hill, PA 17011-4227
RE: Estate of Kenneth W. England. Deceased
IXJD:Sepumnber14,2007
SSN: 207-18-1730
Dear Lisa,
As per your fax requesting the date of death values for Mr. Kenneth W. Englandts
accounts here at PNC Investments. Those accoun1'8 arc as follows:
30138052
30138056
54107570
IAmerican Skandia Annuity S105,395.33
Allstate Fixed Annuity $74,530.05
IRA $28.062.72
Any questions., please let me know. Office # 717-730-2289
Address: 4242 Carlisle Pike
Camp Hill, P A 17011
Best Regards,
A member onlle PNC Finand:!1 Servic:e5 Group
4242 Carlislt Pike Camp Hill Pennsylvania 17011
www.pncinvestmenrs.com
11IIprtnt IIMstDr ln1'DrllIatiDn: 5ccuriti05 a~d bro~rage !Crvico art prOYided by PNC 1~~lmenlS LLC,
merm",r NASD and SIPC. Annuitit:! and ot!ltr InsuralKl! pi'oCucts art Ilfftrtd by PNC InSl.lr.~ S<:rvic:c:s, I"".
s licensed insurance agcllC'{,
IlWwfU.~ J
' .NoBonk~...
SCHEDULE H
FUNERAL EXPENSES &
ADIVIINISTRA1lVE COSTS
i
I
~~-
I FILE NUMBER -~----~--
I 21 - 2007 - 0895
. .._--._-------.-
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF ENGLAND, KENNETH W.
Debts of decedent must be reported on Schedule I.
------- -- - - -- ~--------------
ITEM -1---------
NUMBEFt I DESCRIPTION , AMOUNT
-- ~------~----------~~--~~---L---______
A. FUNERAL EXPENSES: I
Richardson Funeral Home, Enola, PAl 4,970.00
I
2 Honorarium I 300.00
\
3 Reception I 300.00
I
I
B.
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Social Security Number(s) I EIN Number of Personal Representative(s):
Street Address
City
Year(s) Commission paid
Attorney's Fees Coyne & Coyne, P.C. -- Lisa Marie Coyne
State
Zip
2.
15,000.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
State
Zip
4.
Probate Fees
Cumberland County Register of Wills
241.00
I
I
I
I
I
I
I
I
I
I
I
L 9,908.00
~"\ -- -30,915~02-
I
121.02
5. Accountant's Fees
6. I Tax Return Preparer's Fees
7. Other Administrative Costs
1 Patriot News-- Legal Advertisement
2 Cumberland Law Joumal-- Legal Advertisement
75.00
Total of Continuation Schedule(s)
TOTAL (Also enter on line 9, Recapitulation)
.
Scheck.de H
Funeral Expenses &
PdninistralNe Cos1s continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Claude Wolfe-- Personalty Inventory and Appraisal
----~-- ---~---I FILE-NUMBER--..~~----~-
21 - 2007 - 0895
..----.-----.-.---- -_._-_._------,------~_._._--~
I 82.00
I
I
I
I
I
I
I
350.00
ESTATE OF ENGLAND, KENNETH W.
3
Postage
4
Mark Heckman-- Real Estate Appraisal
5
225.00
6 Inheritance Tax Return
15.00
7 Reserves
1,000.00
8 Income Tax Due 2007
200.00
9 Stock Broker Commissions
500.00
10 Certified Mailings and Overnight Mailings
100.00
11 Cleaning and Preparing House of Sale
500.00
12 Closing Costs for Sale of House
1,000.00
13 Preparation ofIncome Tax Returns
250.00
14 Electrical Repairs Required for Sale of House
4,840.00
15 Mileage for Executor @ $.051/mile
510.00
16 Real Estate Taxes
311.00
17 ,Estate Checks
25.00
Page 2 of Schedule H
*'
,
I
SCHEDULE I i
DEBTS OF DECEDENT, MORTGAGE I
LIABILITIES, & LIENS I
___.~.______L___________________
fiLE NUMBER--------
I 21 - 2007 - 0895
COMMONWEALTH Of PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF ENGLAND, KENNETH W.
Include unreimbursed medical expenses.
ITEM
NUMBER
-- -~._'_._--
1
DESCRIPTION
AMOUNT
--,~_._-_.._-..._._'-- ----.--_.._---- ---.._-_._-~-_._---_._-_._.__._-,._---------_._--------'---',---
Sewer & Trash
350.00
2
Oil
551.27
3
HB McClure
1,338.00
4
PP&L
350.00
5
PAWC
108.00
6
Verizon
75.00
7
Uncleared Checks
214.00
TOTAL (Also enter on Line 10, Recapitulation)
2,986.27
i
I SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA : BENEFICIARIES .
INHERITANCE TAX RETURN i I
_ _____HESJDENTDECEDEN~._______~_~~__~~__~______1_~_ _________ _________
ESTATEOF-~----- -~-~ ~-----lFIlE Nl'-MBER ------- ---- --
ENGLAND, KENNETH W. I 21- 2007 - 0895
___..___.___._____.___._...____.____ _._...________._._._~._______L__._,___.___.___
REV.1513 EX+ (9.00)
2 Deborah A. Thornton
3 Joan M. Mockaitis
4 Kenneth H. England
5 Gerald W. England
6 Steven A. England
7 Marie C. Chubb
RELATIONSHIP TO AMOUNT OR SHARE
DECEDENT OF ESTATE
Son 1/7 of Residual Estate
Daughter 1/7 of Residual Estate
Daughter 1/7 of Residual Estate
Son 1/7 of Residual Estate
Son 1/7 of Residual Estate
Son 1/7 of Residual Estate
Daughter 1/7 of Residual Estate
I
NUMBER I NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
__ _.___L_.___._______~_________
I. : TAXABLE DISTRIBUTIONS (include outright spousal distributions)
i Tom England
I Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover she t
II.
NON-TAXABLE DISTRIBUTIONS:
iA. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
I BEING MADE
lB. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
!
I
!
I
I
I
I
I
I
I
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEEr
- ----.-'.,--.----.---.-- -,.---,.-----..------- -_._.._-_..._--_.._._.__._---_._~-----------_..._-._- --.._~ -"--
------
----.
REGISTER OF WILLS
CUMBERLAND County, Pennsylvania
CERTIFICATE OF GRANT OF LETTERS
No. 2007-00895 PA No. 21-07-0895
Es ta te Of: KENNETH W ENGLAND
(First, Middle, Last)
Late Of:
EAST PENNSBORO TOWNSHIP
CUMBERLAND COUNTY
Deceased
Social Security No: 207-18-1730
W}{EREAS, on the 30th day of October 2007 an instrument dated
July 5th 2001 was admitted to probate as the last will of
KENNETH W ENGLAND
(First Middle, Last!
late of EAST PENNSBORO TOWNSHIP, CUMBERLAND County,
who died on the 14th day of September 2007 an
WH~REAS, a true copy of the will as probated is annexed hereto.
THEREFORE, I, GLENDA FARNER STRASBAUGH Register of wills in and
for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby
certify that I have this day granted Letters TESTAMENTARY to:
JOHN THOMAS ENGLAND
who has duly qualified as EXECUTOR(RIX)
and has agreed to administer the estate according to law, all of which
fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE,
CARLISLE, PENNSYL VANIA
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my office on the 30th day of October 2007,
**NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST)
9
'--
;--,-
L-.:- ._"
LAST WILL AND TESTAMENT
OF
'0-.
0~
~
,. I~
"_J.N:_"
KENNETH W. ENGLAND
C0
.>.-"
r-- _.,~__ .~.
~=""J CL. c-"-
1,3:\.enne~5W. England, of 401 Varley Street, Summerdale, East Pennsboro Township,
;.~ c:S
Cumberland County, Commonwealth of Pennsylvania, being of sound and disposing mind,
memory and understanding, do hereby make, publish and declare this to be my Last Will
and Testament, hereby revoking all other Wills, Testaments and Codicils previously made by
me.
ITEM I: I direct the payment of all my just debts, ~xpenses of my last illness, funeral
expenses, perpetual care of my burial lot, suitable marker for my grave and the costs of
administrating my estate be paid from my estate as soon after my death as conveniently
may be done.
ITEM II: I devise and bequeath afl of the rest, residue and remainder of my estate of every
nature and wherever situate, whether it be real, personal or mixed, including property over
which I have power of appointment, together with all insurance policies thereon, unto my
seven children: John Thomas England, Deborah Ann England Thornton, Joan Louise
England Mockatis, Kenneth Howard England, Gerald William England, Steven Alan England
and Marie Camille England Chubb, absolutely, share and share alike. In the event that one
of them is not living, then that share shalt go to their children then /lving, per stirpes and not
per capita.
ITEM Ifl: I authorize that any and all taxes that may be assessed in the consequence of my
death, including all Inheritance, Estate and Transfer Taxes imposed upon my estate passing
under my Will or otherwise, shall be paid out of the principal of my residuary estate as a part
of the expense of the administration of my estate. It being my intention that none of the
aforementioned taxes, either Federal, State or Local, on any property required to be
included in my gross estate, under provisions of any Federal, State or Local law now
enforced or hereafter enacted, shall be prorated among the persons interested in my estate
to whom such property is or may be transferred or to whom the benefit accrues.
ITEM IV: I nominate, constitute and appoint my son, John Thomas England as the Executor
of this my Last Will and Testament without bond or security. In the event of renunciation,
'death', refusal or inability to act for any reason whatsoever, I nominate, constitute and
appoint my daughter, Deborah Ann England Thornton as Executrix of this my Last Will and
Testament without bond or security.
ITEM V: My Executor f Executrix, in addition to other powers and authority granted by law or
necessary or appropriate for the proper administration, shall have the right and power to
lease, sell, mortgage or otherwise encumber any real or personal property that may be
included in my estate, without order of court and without notice to anyone, Also, to execute,
acknowledge and deliver instruments of conveyance, and to borrow money for the purpose
of paying estate, inheritance or other taxes which are required to be paid and to secure any
such loan by pledge or mortgage of all or part of my property. My Executor / Executrix shall
have the power to distribute my estate in kind or partly in money or partly in kind, and to
determine the fair value at which any property so distributed in kind shall be received by the
distributees.
My Executor f Executrix shall have the right to administer the conditions of this Will and
Testament without unnecessary intervention by the probate court.
IN WITNESS THEREOF, [, KENNETH W. ENGLAND, have to this my Last Will and
..-
Testament, hereto willingly and voluntarily set my hand and seal this , f 4 day of
']t./y ,200t
!
/J/ //h
/f.kV..r~ Vi
'. ;7
~k
rJ"
Kenneth W. England
WITNESSES:
Signed, sealed and published and declared by KENNETH W. ENGLAND, the above named
Testator, on the 5Th day of \lL'-..J.J, 2001, as and for his Last Will and Testament
in the presence of us, who in his presence,! and in the presence of each other, saw him sign
and execute this instrument as his WiH, and that he signed willingly, and that he executed it
as his free and voluntary act for the purposes there in expressed. We have, at his request,
subscribed our names as witnesses hereto.
...--; .
~1/ef;i>eE kJffTrnlK. residing at
I)/()&;v~er- fJ/ lJ J1r. JJ2t~(2f11pqr-!ond PA.
f o.
fkl//ki'ffilR- ( 'kJ~
S\.L~C'-f\ M.'(oU-Y
)
S. E YV'-) L-l) ,-- . E \'Vb L-, r c.. ill)2 f
Sworn to and subscribed
before me this 5th
day of July, 2001.
r-NOTAR1AL SEAL
I HELEt~ rif1. GHiFFlTH, Notary Public
fEast PennSOOfQ Ti'trp. Gumber(arld Co.
r .,.-' 'r 4/ A
: [Vff CommiSSion t:XPlres, Apn~ ! 8, 2O...1l4
Henry F. Coyne
Lisa Marie Coyne
COYNE & COYNE, P.C.
A PROFESSIONAL CORPORATION
ATTORNEYS AT LAW
3901 Market Street
Camp Hill, Pennsylvania
17011-4227
(717) 737-0464
Facsimile (717) 737-5161
March 17,2008
"'
,)
I
l...D
/'-"'~
Office of Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, P A 17013
"\J
-
..
o
0"1
Re:
Estate of Kenneth W. England, Deceased
No. 21-07-0895
Dear Sir or Madam:
Enclosed please find an original and three (3) copies of the Inheritance Tax Return for the above-
referenced Estate. Kindly docket the original and return to this office two "clocked-in" copies with the
enclosed envelope.
Also enclosed is Estate check no. 24 in the amount of $3,746.04 which represents payment of the
balance of Inheritance Tax due for this Estate and check no. 4005 in the amount of $15.00 for the filing
fee for the Return. Kindly issue receipts for these payments.
Thank you for your assistance. If you have any questions, please contact me.
Very truly yours,
COYNE &COYNE, P.c.
~o~~q
LMC/cmc
Encl.
Cc: Mr. Tom England, Ext.
(')0(')0
~~~6\
... . t3 ('l
~(')CT(,)
(') 0 ~ 0
~~~g~
~Op.(')
,......~(')W'l
-.l UJ 0 .6'
S~~~.
I,,).) ~ '< ~
~ (') """
(') 0 0
a~
5':=-:
~v:
(')
() 0
~g~ ~
"'0.... -I Z
~~O rn
F~~ tlO
~~:..:; 0
....-ICJ) 0
....ICI~ ~ ;(.
g~r-Z
tm~rn
N l!\.c. :0
~ P
-\
9