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HomeMy WebLinkAbout10-14-09 (2)_ _ _ __ _ _ 15056051058 REV-1500 EX (06-05) OFFICIAL USE ONI~ PA Department of Revenue County Code Year ' File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 ~1 ~~ G Harrisburg PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 2gfi 2oa - 3$-'j 2 /g I o9 ~ / ~ S ~ f9~g ~~ Decedent's Last Name Suffix Decedent's First Name MI Nagle 7: 'Barry J (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 WI11H THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW rte! 1. Original Return C"O 2. Supplemental Retum C=Y 3. Remainde~ Return (date of death prior to 12-X13-82) ._.w. 4. Limited Estate ~~ 4a. Future Interest Compromise (date of 4~ 5. Federal Estate Tax Return Required death after 12-12-132) ~::°;`~ 6. Decedent Died Testate 7. Decedent Maintained a Living Trust _ _._. 8. Total Numger of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) °~5 9. Litigation Proceeds Received C~ 10. Spousal Poverty Credit (date of death 11. Election totax under Sec. 9113(A) _ between 12-31-91 and 1-1-95) (Attach Scat. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION, SHOULD BE DIRECTED TO: Name _ _ _ Daytime Telepho ~te Number R. Scott Cramer (717) 834-57;70 Firm Name (If Applicable) ', rV REGISTER ~a'IIILLS USE O~ " { , ,. tv? First line of address __ ~ E . ~ ~ ' ` t ~ P.O. Box 159 = .fi~ ,_, ~~ _~,.~ f. Second line of address __ _ i _ ~` ~ ~" c': ~_'> _ , ~~ _ ._ -- ~ " S `~ [ j ~ F ED _ , i, u City or Post Office State ZIP Code _ ~ , CT Duncannon 'PA 17020 Correspondent's a-mail address: Under penalties of perjury, I deGare that I have examined this return, including accompanying schedules and statements., and to the b st of my knowledge and belief, it is tntp~gorrect and complete. Declaretion of preparer other than the personal representative is based on all infonnatian of which p sparer has any knowledge. _ SIG RE OF E RESPO IBLE FOR FILING RETURN DATE AD ESS X ~ S /7D5"S- 3 ~ SIGNAT O EP ER OTH TAN REPRESENTATIVE DATE ADDRE S Gr /~ja?' !~c~i IY ~ 7U !J / PLEASE USE IGINAL FORM ONLY Side 1 15056051058 1505051058 15056052059 REV-1500 EX Decedent's Sc»cial Security Number Barry J Nagle ' Zo g - 38 - 7 Zq 4 s Name: Decedent RECAPITULATION 1. Real estate (Schedule A) ......................................... .... L 70,000.00 e..__-+ _. .__ __ 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) t~ Separate Billing Requested ... .... 6.: 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) t~ Separate Billing Requested.... .... 7. 8. Total Gross Assets (total Lines 1-7) ................................ .... 8. ' 70,000.00 9. Funeral Expenses & Administrative Costs (Schedule H) ................. .... 9. 13,597.99 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............ .... 10. 11. Total Deductions (total Lines 9 8~ 10) ............................... .... 11. ', 13,597.99 ': 12. Net Value of Estate (Line 8 minus Line 11) .......................... .... 12. 56,402.01 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which ~- - _, . __ _ _. . an election to tax has not been made (Schedule J) .................... .... 13. !, 14. Net Value Subject to Tax (Line 12 minus Line 13) .................... .... 14. 56,402.01 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 ~~ _ 16. Amount of Line 14 taxable ~ ~~~~~ ~ ~~~ ~ ~~ ~~ ~ ~~ ~ ~~~ ~ - at lineal rate X .0 _ 16. 17. _~ Amount of Line 14 taxable 24 6 768 , ' , . at sibling rate X .12 ... 17. .~ .~_ 18. Amount of Line 14 taxable at collateral rate X .15 ' 18. , 6,768.24 19. TAX DUE ..................................................... .... 19. __ __ 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 150516052059 REV-1500•EX Page 3 rln~nrlen•'c C_mm~latr~ Orlrlrr~c~~ Frr~~ram~-_r , _ _._~~~ l it !' -- DECEDENTS NAME DECEDENTS SOCIAL SECURITY NUMBER Barry J Nagle STREET ADDRESS ~ 0 4 ERr Jh+y R t3~,~ 5`~ Rai CITY ~MECH11NIcS ~$U2(,- STATE PR ZIP 1 70SS Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments _ C. Discount Total Credits (A + B + C) (2) 3. InterestlPenalty 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 the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. 6,768.24 0.00 (3) ~ 0.00 (4) (5) (5A) (56) 6,768.24 Make Check Payable fo: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: ~'es No a. retain the u9e or inco 9e of the property transfeprreP; ~ ..................................................................................... ~^ b. retain the ri ht to desi Hate who shall use the roe transferred or its income : :...:..:......::....::..:::..:......:::..:.' '~^ ry ^ d. rece ve the promise for efe of a ther payments, benefits or care? ...................................................................... I~^ 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................................................... ^ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. ~'^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ I^ ^>< IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FIL~ 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 br 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(x)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is fowr and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(x)(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. §91116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. SCHEDULE A REAL ESTATE Estate of Barry J. Nagle No. Date of Death - 2/4/2009 S. S. # 208-38-7296 (Property jointly-owned with Right of Survivorship must be disclosed on Schedule F) All real estate should be reported at fair market value which is defined as the price at which property would be exchanged bet1ween a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable laiowledge lof the relevant facts. ITEM DESCRIPTION VALUE AT DATE OF DEATH 1. Real Estate 706 East Marble Street $ 140,000.00 Mechanicsburg, PA 17055 (see attached appraisal -owned jointly with Ronald E. Nagle, brother) $',70,000.00 TOTAL (Also enter on line 1. Recaoitulationl $ 70.00 x.00 (If more space is needed, insert additional sheers of same size.) - -- - _ __ _ _ _r - SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS Estate of Barry J. Nagle No. Date of Death - 2/4/2009 S. S. # 208-38-7296 Debts of decedent must be reported on Schedule I ITEM NUMBER DESCRIPTION AR{IOUNT A. FUNERAL EXPENSES: Funeral Home - Malpezzi Funeral Home $111,847.99 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commission - Name of Personal Representative (s) Social Security Number(s) /EIN Number of Personal Representative(s) Address: 2. ATTORNEY FEES ' R. Scott Cramer $' 1,750.00 3. FAMILY EXEMPTION: (If decedent's address is not the same as claimant's, attach explanation) Claimant - Street Address - City - State Zip - Relationship of Claimant to Decedent - TOTAL (Also enter on line 9. Reca~itulationl S 1~i,597.99 Oct 01 09 02:47p L9alpezzi Funeral Home 7 1 769 7241 4 P•1 • Vlalpezzi Funeral Home 8 Market Fiaza Way Meclianicsbu[g; FA 1705 ;717)69'-4696 October 1.2009 Janice J. Nagle J7$ T. Locust Point Road Mechanicsburg, PA 17050 The Funeral Service for Barry J. Vagle We sincerely appreciate the ;:orfidence you have placed in us and will continue to assist ~rou in eves way w'e can. Please feel frce to contact us if you have any questions in regard to this s[atement. INE FC?LLOWLVG IS AN ITEI~IIZED STATE1+lENT OF THE SERVICES, FACQ,[1TES, ALiTO MOTiVE EQU]Pni6Nr: , AND MERCHANDISE THAT Y0U SELECTED WHEN h1AKiXG THE FU:YEAA.L ARRANGfiP~tENTS. t. lROF1C.SS10YAL 9ER~'ICES Services of Funeral Daector/Stxff . S42'i' 3.00 FUNERAL A0~11E 3ERVTCE CHARGES 54275.00 SE[.BCTER MERCHANDISE: Srinless Steel Casket 53840.00 3en:inel V'autt, . S? 335.00 Kia'sacc Cap in ReSEster ?ackaYe _ 5165.00 TlIE COST O! OL7t SERVTCGS, EQl'IIPMENT, A11 D M 6ACHA.VllISB THAT YOU EIAVE SELECTED 5961.5.00 AT THE 7tME FUI+'ERAL ARRAIvC3EMENTS WERE MADE, VirE 4DVr1NCED CERTAIN PA~'MENTS TU OTHERS..4S AN ACCOMMODATIO:d. THE FOLLOUtRT]G 1S AN ACCOUN :-T~TG PGR THOSE CtiARGFS. CASH ADVANCES Opening GraVC, . $1570.00 Certified Death Certi6~s . 590.00 Ncwspalxr Norces - Patriot, _ $Z4Z.8 tiewspaper Notices • Sentinel . 5144.b2 Flowas. _ S1S5.50 TOTAL CASH AD`~'AYCES A\~ SlECIAL C>EIaRGES . SZY32.99 canrRACT piuc>~: . s~tsz~.~9 h'IS rORY 03/3 U~009 Payment . . S• 1134'.?9 TOTAL Ad10U:YT DUE 3~D.00 _. _ ~ T TEL No.71776632~1 Rug 16 09 ~ ~ 5 ~ No . UU"L N . U 1 r~ REOORDER OF DE 08 011M1ERUN0 OOUIYip.FA '00 ffa ?9 ~ 9 p' t~11 +tw snf, reds thag~aay •t ,soots sNllNSlt alola >K. tos~LN, and oN~J~lo~ bor revere 1-tt~ney. tha~iral-s, x rtiai et !•t-a y~~t •astLS, heroin desl/nated a/ aro >Raa->GO wale a>Mw w awY oaol Io-fw, ha:a>tin suiyy~~sstad u tho Orantoea and feint tanaetts with right of smrvivor/bipi Ni~/fNlN, that the oranter,-tor and is eansiaoration of ono tai. ~' ~31~N~ONNN~~~~N~~~..MN~N~~..~~~ ~N~~N~~~~~~~ lantal »OMy of tM vnilad states Ot Jltieriea, to tale osantor/ in had nsii eat ttuiy xais i01 the sraAtaas~st~>~o~~oe is aasliM aw• Niivosy of these NrM/ait•.. s.,rer aaoenoried~ed and te. ssastaas tozovos, aW, lNpis thew (i oorta>ln tenets os seals o! land eitwto !s- the NseaesM of a/~, Osttnt a! Cullbarlsud aM state of >wswnryiva~ia. >aaln/ toso'aetioalar~y >tout~dN aM dosorlbed as toilew. M vit ~ ~i~ gsa~as at a Nolat su+ the eastern Sian o! Ilas>sia street, rain p>LIt hflws estaratw Horeb twaty-~iu ao saneoas tw lost) ala.sar NYt a diaaauM at theN Lwdeai o~¢tY~ t7sf) toot tree the uae~ass~ ensues o! tti Ltsssastieu of Nsslilo and Dover stsest+t t11aw.s Nesth twy-.sa (ai) a.dsw/ taw {a» ai~a:ts >last alow! tbo a.•taaCn iltw et Matefrla street, • tistanoe of one hmrieM tea laid !wt to tM ssutUaru lies of aWiort attest (a si~tq (~01 toot si¢t-ot~ra)r) j ~anoo a1aM the /w /iaq-ti~rae (as~ tis'triai¢¢t (ss) wi~utt•s Mst, a distatNa of asvawtyt va 7:~ ie.t de a Rointt tlNnoa seuth twaty-aiac t>ti~ aafr~ss tvo (0!) ~utN Nast. • diatanoo et one MutdrM tau t110~ lost to tAa noetl~arn lies o! Let No. af, Nlan o! ><1aah~0asa viilaN thanoa alaetq tb~ aeon Nesth sixty~thrao lts) 8sssaes fitly-.~ght (u) aiwtos Nast, a aistanoo of aowatytiw l7s) tea to the yoist of stNiiNN=1[0. ~.~~~ sssi101iNS st a point on t1-e south side of RoWrt street, at the eornas of l~raot Its. i herein, wid point being iooatad ana J L~Ua ~lti li4t ~~ .,~• i-' iytssonssd •suth sixty-tMro• tp) 0~[M• fifty-•itltt till wiwwtaa east, a distanos of N~a1ty-=z~rs t!E) hot ts•s tho aattLoaat ooewas K >IaeYla ad fshart itesotaJ th~• alaM tt• !loafs side o! amwst stssst, /oafi •isty-tisoo tii) fNs••• tittY-o ih) >+1*uto• fat, titto•s tii tot to s pint! tsawe. • w line of stMor lad laet+sll~y ot. Miihus t1. toagrh~ ad slila~h tt. , his Vits tiwlta tMsnty-six (is) iat tw (ei) siwwtas , owo Wndea~ taw tile) toot t. a pp 1 tlwieo alea~ tM liwa of Lot Ito. if iw iM flaw of >tiastchasn • Villap Itaettti olft7t-tAeM tii) MYr'wM titt~-off tom) ~as~ 1te;s~hs~olii, ltssth a 1r~ t~sdMti N trel(0 )K wiwatai ~. ~ ~f>fOIMMY1/a.pint ow tss isnth silo R~~~ ~ at a pp~int ow the owrtissn liar of 11o~ost fatss•t. •sia ppaeint heiwy at tha diVidi lives sstwsw Lola ttss. 1a +~ l~ on tM sarsiwattos t~wtiaa~N Ilan of Leta i R1~iM+ alotM said dl~idiM lira tiowti twntyrwiM pf) No:MS aistt•at tli) sim-t•s !last. waa huw~ad tan (lif)tast to • fa1AtJ tsanos Itosl~s •ixtY tio) toes -tout: too) niawt~a Mat, ttna (io) t•st to a ~t awes > qty-wins fif) dopeoaa sifttwi tia) wi~wt+• tact, over 1wtMeod tan tai)) loot to a eon th• sootbx" li"" of AeMtt titsoat, thanes aloM tbs aow lino o! >lobs~st~tt~tyra+t toath_aixt (io) ~yc~s laxly-tooe tii) aitnttos sast, t!+ p aia ~ ~~ p~i~t on the aoatlwrn line of flobast straot, • sd'Mi Lot Ito. li, •la0k 's,' sw final flan lte 1, tarts of tilooka '! •wA '1', tart ad MaRisw 3 of ltaritats isss- said slap soin9r s•widsd iw d~swYeiswd Onytty 1laasiyas s o!!i•s in claw sock air sap ill. !1lfs es• sass ~sawiasr MhiM tlrodasiatc !. 11w1o• and 1-nna K. sovlos, sir rttor MM datM Joao si, afai, aM saoasdod on Juwe ST, litfi, iw ~ aitisa of the ~aaoaedale Ot easde ~- ~ for ftiwhrrlaad Cwrwly iw Nd east L, valgws air tNa iid• ~santad and saa•epd ante awna lt. aarios, ssawtor tasain. . VDOd a1r ti~TfOl~ tt~ti!>~,1r/ r to oaswets atM+asi+ii oa xaoord ow wit >risw awd to tha ><~salsiaitiatii as aat !oath in tbs ttiatieelawd oalwtl- ~lawssdes' a OltiN iw ~lawlldwaow~ ttsoo;d soox ael, rra~a all. !Oa>rttttr.viii all an0 sLqular tsa Mild~gs, iMsswaa:tts, ~ayrr weds, vatera, +rataroeursss, si*btar iiios; psivilooo•. t~ac 216 r~ 995 ~Myrevi4sitewn~titad aqurtawawaee to t*s ease halearin~ er in ' ani i~iess s: aM ~e swarrLM ad s^a~raraiaaa. spaLNas sass . !sews anA Mite tlwswt, aeA et ewrr p~aarrtt aaw pssvel.tiasesQl Y~ e3a all tha estate, r t, tisie, iatasaet, ses, peeweian, r. vlsis aey w~ateoewr K the ~rattiee OeRk !n iw-asi in e~attr, et, Li ana to tha . pwiNe las'etn AeebriMy asd wasr past any pasosi theroo! sits tN ypsrpeeaeae. !e paw ar/ fe Yl~ all ant elTMuias tAe ysrsiess hassis Aeeeritiad te~sthsr vitL the Yi'MieasaMs sA4 yparlananeae ante tM wrastese aM to Osasteas• gropes we anA. Msetit torevas. Ylp ths~orastose eovanant that, axoapt se be herais aet forth. ~ aM rill laseree wsrass aaA Nlaw th. lasAe aeb prasiaw.ait~ants asa yif~ ll~y o~is~~+v ~•~ paioet the aastose ass all r! ease er is elms ZM ew. in ail sstssanase herais to aiea, pssss~s, entities or oespaeatiaee tM oea of atq ivulas ~~r os the plural os s asi~ss to intaMeA to inoluye file app~repriate pantar or _. ~s• tha taxi et the vithln inetsnseat aar reauise. t~bara~-sr la t#is lnetrnw•1s am psrlr shall N aaeipnatay er ~ ' salassad !e br msa oc pauaral satarsnos, suoti AehLrnatien i•- iReMNt t• asd Wll Mamma tha assa e!lest ae i! tAa racAs •hsisA,.ae»ouNrs, eysisietratsrs, 1 es lapel rysreastatiwe, woeaesers any ass pee' had been ineartaet attar eaoh aM ewer auM• Aeeifaatioa. !N!i 7'yYi1~ is het+naa esthas and aoss asy is thasalera tax aaanpt. =s fyl~/ ~Ml, the Ma*taee kaw hesatirtta eat thalr sense aay seals, Iia Aar aK reas Bret atww vritbn. eIyM/o.p~trY +~M ~- ~iiiryRSD Ufa y. itorls~ ,~ bar Yorora of ~-' s! oss~ey (yL-t•) ~.~r... L ~' ._j_ - is - a '~'1 eoW~ 216 i'~i ~J56 ,~-- . CaplOIlMiOtIN Qt l11MOYLYA1tIA ~ •As Povsrs of Attorney for CdOM~'Y ~ CV~~~~~A~~ _ ~• Anna Fi. Rovlea ~ TT s>A~i~iD that oa tM day o! ~ ~ 1000, ralgi M tAa arMoeiLat 110IL1 aM MfR7c a0~ MMb1 ~MI00 M Mi{es~Ntia aetoarilY !a ~ tN ~OSaaO n~ia0a twaa asa autiaos!'M to tM vithin ~MaM ~ waNN~ai~t ~ e~tea tUa aa~a !er the . ,.. O=TasOS ,y haM an0 anal the aay aM yeas atoseaal0. , ~~ +~- y.. ~~~~ .. ~ ~ ...~ _ ~Y !Y t a Boise saaiNno o! the Oranges is '' er, `~ ttesnay for Osanteea S. W. Barrett Real testate R Appraisal Services 08-0387 APPRAISAL OF LOCATED AT: 706 Fist Marble Street Mechanicsburg, PA 17055 CLIENT: R. Scott Cramer Attorney At t.aw 5 S. Market St., PO Box 159 Duncannon, PA 17020 AS OF: February 4, 2009 BY: Cassandra J. Crockett PA Certified Reaidentiai Real Estate Appraiser S. W. Barrett Real Estate 8 Appraisal Services File N0. 09/24/2009 R. Scott Cramer Attorney At Law 5 S. Market St., PO Box 159 Duncannon, PA 17020 File Number: 09-0397 In accordance with your request, I have appraised the real property at: 706 Eaat Marble Street Mechanicsburg, PA 17055 The purpose of this appraisal is to develop an opinion of the defined value of the :subject pr~perry, as improved. The property rights appraised are the fee simple interest in the site and improvements. In my opinion, the defined value of the property as of February 4, 2009 is: $140,000 One Hundred Forty Thousand Dollars The attached report contains the description, analysis and supportive data forthe conclusions, final opinion ofi value, descriptive photographs, assignment conditions and appropriate certifications. Respectfully submitted, ~C~ ~~ Cassandra J. Crockett PA Certified Residential Real Estate Appraiser Summary Residential Appraisal Report, File Nn. 09-0397 The purpose of this appraisal report is to provide the client with a credible opinion of the defined value of the subject property, given the intended use of the appraisal. Client Namellntended User R. Scott Cramer Attorne At Law E-mail ~ Client Address 5 S. Market St. PO Box 159 c Duncannon ~, state PA zip 17020 Additanal Intended users The intended user of this re ort is the Client. No additional Intended Users a ' ermitted without the rmission of the a raisers . • Intended use The intended Use is to evaluate the roe that is the sub ect of this a raisai to ro ide the Client with an accurate and ad uatel su orted o inion of value. Pro a Address 706 East Marble Street C' Mechanicabur '~ state PA zi 17055 Owner of Public Record Ne le Ronald Eu ene 8~ Ba John ' Coun Cumberland Le al Descri lion Deed Book 216• Pa a 494• Borou h "Assessor's Parcel # 17-23-0563-087 Tax Year 08/09 I R.E. Taxes S 1 923.00 Ne" hborhood Name Blackburn Villa a Ma Reference 23-0563 'Census tract 0115.00 Pro R' hts A raised X Fee Sim le Leasehold Other describe research did X did not reveal an riot sales or transfers of tree subject ro for the three ears riot to the effective date of this a 'sal. Prior Sale/Transfer: Date 2/21/2000 Price 1 Sources Courthouse Records Analysis of prior sale or transfer history of the subject properly (and comparable sales, if applicable) No further recent recorded tt'~tnsfers were found. i Offerings, options and contracts as of the effective date of the appraisal None knOWn C O _;~'~ - - tit~tt t:,gt~{ittie 96 Location Urban X Suburban Rural Pro a Values Increasin X Stable Declini PRICE AGE One-Unft 77 % Built-U X Over 75% 25.75% Under 25% Demand/Su Shorts X In Balartce Over Su $ iJ00 ' s 2-4 Unit 3 % Growth Ra id X Stable Sbw Marketin Time Under 3 mths X 3.6 mths Over 6 mths 120 L New MuIG-Fami Z % Neighborhood Boundaries Subject is bounded on the north b Rt.641 • on the east b Wesle 250 H h 100 Commercial 15 % Drive• on the south b Pa.Turn ike• and on the west b Rt.114. 160 P ed. 50 other Instit'I 3 % ~ Neighborhood Description Subject property is located in an established neighborhood of homes within a Borou h of Mechanicabur with a mix of residential commercial and institutional usa e. Sho in and oth r amenities are within walkin or short drivin distance. Schools stem is Mechanicabur District and local elements school is within .5 mile. SMSA 42-3240, Market Conditions (including support for the above conclusions) Pro a values ere curretltl stable in the sub'ect r s market area. Local multi-list data indicates an avers a marketin time of 90-180 da . Lendin rates have remained concessions are occurin more fre uentl .There are new homes under construction in surroun favorable althou h sales in develo ments as well as re-sales available in the nei hborhood. Dimensions Two tracts 110x75x110x75 8 i5x* Area 0.28 Acre M/L Sh a Rectan ular view Residential 5 ecific zonin Classification RL Zonin Descri lion Low Densi Residential Zonin Com )lance X Le al Le al Nonconformin Grandfathered Use No zonin II al describe Is the highest and best use of the subject property as improved (or as proposed per plans and specifications) the present use? X Yes Nd If No, describe. Utilities Public Other describe Public Other describe Off-site lm ovemerrts--T a Public Private Electric' X 100 am water X Street As halt X Gas X Santla Sewer X Ail NO see comments There are no apparent adverse easements encroachments or other adverse conditio e . * 110x15x110 ~SCRtPTtt~hi .:: ,:,, Units X One One wlAcc. unit # of Stories One T e X Det. Att. S-DetJEnd Unit X Existin Pro osed Under Const. Deli n S le Ranch `. ~ ATiQP! :. _ _. ,.. Concrete Slab Crawl S ace X Full Basement Partial Basement Basement Area 1245 , ft. Basement Finish 0 % X outside En /Exit sum Pum .. . . ... .~ ,_ . E Foundation Walls BIOCk/Ay ~ Exterior Walls BL'ick/Av Roof Surface Shin IelAv ~ Gutters & Down uts Aluminum/Av ~I window T DH/MetallAv ,...~ 'Floors /Ca ` Mn/HW/A~ Walls Plaster/Av TrinUFinish WOOd/Av Bath Floor Vin I/Av i3ath wainscot Tile/Platt/Av Year Built 1957 Effective A e Yrs 20-25 Attic None Dro Stair Stairs Floor X Scuttle Finished Heated Into ara a Heatln FWA X H4V Radiant Other Fuel Gas Coolin Central Air Condttionin Individual Other Storm Sash/Insulated St01'Int3/AV ' Screens Yes/Av Amenities WoodStove s # ~ X Fire laces # 1 Fence Patio/Deck X Porch En Pool X Other Enclos d Car Stor a None X Drty # of Cars 1 Drivewa Surface As halt X Gar e # of Cars 1 Car rt # of Cars X Alt DeL Buitt-in )lances Rehi erator X Ran eloven Dishwasher X Dis oral Microw ave Washer/D er Other describe Finished area above rode contains: 5 Rooms 2 Bedrooms 1 Bath s 1 245 Additlonal Features Im rovements not recent) u -dated• the in bath• some hardwood floorin ° ceilin fixture in unfinished basement area• en orch rear enclosed orch• two aluminum Stara a sh are Feet of Gross Livin Area Above Grade na• additional lumbin ds in fair condition. Comments on the Improvements Improvements are in average condition with no physical or functional ins a uacies a arent. Minimal value iven slots a sheds due to condition, I ~ IF a .. i~~~~~m ProMirxl adm u`i u,Mwn mn m„a~m ~....., ..:.... _._ -.._.__. __ .... _____ _ ... _. _... P lOf2 ._._._~...,...---.--~ .................v„w.,,-,~.,.~o„wca~nw~.w Rq~RC9e,veo. ~ ~ (pPAR'") General Pupose MWaissl Report ]?!2008 ...=ia_~a :~~„~ .,.;n ~ ~ ~, GPARSU 0812222708 Summary Residential Appraisal Report File No. 09-0397 FEATURE SUBJECT COMPARABLE SALE N0.1 COMPARABLE SALE N0.2 COMPARABLE SALE N0.3 706 East Marble Street Address Mechanicsbu 17055 409 East Marble Street Mechanicsbur 17055 600 East Keller Street Mechanicsbur 17055 '~ 505 East Coover Street Mechanicsbur 17055 Proxim' to sub' t 0.30 miles SW 0.10 miles W 0.17 miles WS W sale Price $ $ 156 500 -~, $ 139 500 = ~ ~ $ 164 900 sale PricelGross Liv. Area $ 0.00 n $ 110.52 , fL ~ $ 125.59 . ft. ~"°~' :' $ 108.49 . n ' Data Source s verficatlon source s ~ `" MLS/Courthouse Records MLS/Courthouse Records MLS/Courthouse Records VALUEAOJUSTMENTS DESCRIPTION DESCRIPTION +- S usnnelt DESCRIPTION - s ustmelt DESCRIPTION +. E Irstmert sale or Financing Concessions ...-: CIsg.CatslFHA • DOM 119 -8,000 None, Conv DOM 20 None, Conv DOM 61 Date of SalelTime " " '~ <- 4109 10!08 6/08 Lotion Suburban Suburban Suburban Suburban Leaselald/Fee sim le Fee Sim le Fee Sim le Fee Sim le Fee Sim le site Lot/Av .28 Lot/Av .23 Lot/Av .2 Lot/Av .19 view Residential Residential Residential Residential Desi n s le Ranch Ranch Ranch Ranch all of construction Averse Averse Averse Avers e Actual A e 52 Yrs 55 Yrs 54 Yre 51 Yrs - Condition Averse Su erior -7 500 Su riot -7 500 Su erior -7 500 . Above Grade row aams earns rows aams. Bffihs tow cams eatlls row Ba Batlts Room Count 5 2 1 6 2 2 -2 000 6 3 2 -2 000 7 2 1 Gross L' ~ Area35.00 1 245 . n. 1 416 , n -5 985 1 102 . ft. 5 005 1 520 . tL -9 625 • Basement&Finished Rooms Below Grade Full BSmtJ Unfinished Full Bsmt! Unfinished Full Bsmt/ Unfinished Full Bsmt/ Unfinished Functional utit 2 Bedroom 2 Bedroom Su riot -2 000 2 Bedroom Heatin Coolin GHWINone GFHAICA -2 000 GFHA/None GFHA/CA -2 000 Ener Efficientltems T iCal T ical T ical T ical tiara a/car rt 1 Car tiara e 1 Car Ca ort 3 000 1 Car Ca ort 3 000 1 Car Ca ort 3 000 PorchlPatio/Deck Enclsd.Porch/ Porch 2 000 PatiolFP 2 000 Florida Room/ 0 Ent /FP/Sheds Porches/FP Net Ad'ustment Total + X - $ 20 485 + X - $ 1 495 + X - $ 16 125 Adjusted Sale Price of Com stables summa of sates com r Net Adj. -13.1 % NetAdj. -1.1 % GrossAd'. 19.5% $ 136 015 Gross '. 15.4% $ 138 005 ison roach All com stables are similar in s e utili and location to the sub' Net Adj. -9.8% Gross Ad' 13.4% $ 148 775 t roe are verified closed sales and are the best current! available. Limited sales of one sto homes in sub'ect's occurred re uirin an ex ended search. Althou h sale #1 occurred after the date of this re ort slue ran a have recent! o than a in value would have occurred in the current market. Ad usted ran a of value is 5136 000 to 149 000. ~ 4YAtdJE 4 r , - - ~ Site value Comments Site value from current assessment data and recent local land sales. ESTIMATED REPRODUCTION OR REPLACEMENT COST NEW OPINION OF SITE VALUE ........ . ............' ... , . , ............ _ $ 40 000 Source of cost data Dwellin . FL $ . , _ $ .......... al' ratin from cost service Effective date of cost data . Ft $ .. , ......... _ $ : Comments on Cost A roach toss livin area calculations, de reciation, etc. = Cost A roach from Marshall/Swift Valuation Service Gar ercar rt . Ft $ .. , ......... _ $ handbook and local cost anal is was considered but Total F_stimate of Cost-New , , , , , , , , , , , , _ $ deemed not credible due to the a e of the im rovements. Less Ph sits! Functional E>ne' nal Site value from Market Data. De reciation based on a e/life De reciation _ $ observed condition and Market Data Anal is. Estimated De reciated Cost of Im rovements ..... . ........'............ , ..... _ $ remainin Economic Life is 35-40 ears. "As-is"valueof site lm rovements ..............'.................. _ $ INDICATED VALUE BY COST APPROACH ..... ' ................ _ $ NIA IscouteAr~t~oACHravru.r,,,: :. .: ,. ~ Estimated Month Market Rent $ N/A X Gross Rent Multi liar N/A = $ NIA Indicated Vahre by Income d pproach t Summary of Income Approach (including support for market rent and GRM) Methods andtechni uesem I ed: X SalesCom arisonA roach CostA roach IncomeA roach Other: Discussion of methods and techniques empbyed, including reason for excluding an approach w value: Coat A roach Was Conaid red but deemed not credible due to the a e of the im rovements. IncomeA roach not relevant to current use as a in le famil residence. Reconciliation comments: Market Anal is eonsiatentl su orts m o inion of market value. Cost A r ae and GRM were found ins ro riate.for this anal is. Greatest wei ht is a lied to the Market Data Anal is. Su orti file information ~ substantiates these estimates. • Based on the scope of work, assumptions, limiting conditions and appraiser's certification, my (our) opinion of the defined ~ the subject of this report as of 2!4/2009 , which is the effective date of this appraisal, is QX Single point S 140140 000 __ Range S to S ^ Greater than ^ Lj This appraisal is made X~ ' as isis " subject to completion per plans and specifications on the basis of a hypothetical condition ghat the impr ^ subject to the following repairs or alterations on the basis of a hypothetical conditan that the repairs or alterations have been completed ralue of the real properly that is # ess than S ments have been completed, ~ subject to the following: 9enerei?;.~'Uns:,~ppr"-v.. +i.-•inprrr. iwuwn wiy mw ouima,a, ow.cw.oici Page 2 of 2 I nce ronn COpynQMO 2005009 qG OMSgn 01150 Q~1115 SaNtd, IM., Ap RgMS REServEO. tgPARTM) Gerewl Purpose Appraisal Repat 3?l2009 cvnasurn_oe inzmos S.W. 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