HomeMy WebLinkAbout03-0504Register of Wills of Cumberland
PETITION FOR GRANT
Estate of Annmarie Hi~ins
also known as
OF
, Deceased
John J. His~ins, Jr.
County, Pennsylvania
LETTERS
No. oq, i- 05-.coq
Social Security No. 209-46-2214
Petitioner(s) who is/are 18 years of age or older, apply(les)for:
(COMPLETE A' or 'B' BELOW:)
A. Probate and Grant of Letters Testamentary and aver that Petitioner(s) is/are the execut or
the Decedent. dated / / and codicil(s) dated None
named in the last Will of
State relevant circumstances, e.g., renunciation, death of executor, etc.
Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents
offered for probate; was not the victim of a killing and was never adjudicated incompetent:
B. Grant of Letters of Administration
(c.ta.; d.b.n.c.t.a; pendente lite; durante absentia; durante minoritate)
Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and
heirs:
Name Relationship Residence
John J. Hi88ins, Jr.
Ibrother
11 Hummel Avenue, Lemoyne, PA
(COMPLETE IN ALL CASES:) Attach additional sheets if necessary.
Decedent was domiciled at death in Cumberland
County, Pennsylvania with his/her last family
or principal residence at 11 Hummel Avenue, Lemo~ne Borough
(list street, number, and municipality)
Decedent, then 47 years of age, died 08/14/2002 at East Pennsboro Twp. ,
Decedent at death owned property with estimated values as follows:
(If domiciled in PA) All personal property
(If not domiciled in PA) Personal property in Pennsylvania
(If not domiciled in PA) Personal property in County
Value of real estate in Pennsylvania
PA
(Location)
30,000.00
situated as follows:
Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of
letters in the appropriate form to the undersk~ned:
I Sicgnature_
Typedorprintednameandresidence
John J. H±g§ins, Jr.
ll Hummel Avenue, Lemoyne, ?A 17043
Prepared by the Pennsylvania Bar Association
Copyright (c) 1996 form software only CPSysterns, Inc. Form RW- 1 (1991)
Oath of Personal Representative
Commonwealth of Pennsylvania
County of Cumberland
The Petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing Petition are true
and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of
the Decedent, Petitioner(s)will well and truly administer t/~e~ If~w.
Sworn to or affirmed and subscribed (. ~tJ/~.IL /~. _//~A ~
bef°re me this ~q°R~ day °f ~hn J~igg{l~s , ~Jr~' /v
..SaDe ,200.5
Estate of Annmarie His~ins
Deceased
Social Security No: 209-46-2214 Date of Death: 08/14/2002
AND NOW, ~. ~W~.f/g ~0 , ~;~00~ , in consideration
of the Petition on the reverse side hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters ~ Testamentary ~ Of .A. dministra, fion
(c.t.a.; d.b.n.c.ta.; pendente lite; durante absentia; durante minoritate)
are hereby granted to John J. Hi~;~;ins, Jr.
in the above estate and that the instrument(s) dated / /
described in the Petition be admitted to probate and filed of record as the last Will of Decedent.
FEES
LeEers ........... $
Sho~ Ceffificate(s) ..... $
R{~gist~ c}f Wills
Renunciation ........ $
Affidavits ( ) .... $
Attorney: Michael L. Ban~s
Extra Pages ( ) ....
Codicil ...........
JCP Fee ..........
Inventory ..........
Other ...........
TOTAL .........
Prepared by the Pennsylvania Bar Association
Address:
[~, O(~ Telephone:
Copyright (c) 1996 form software only CPSystems, Inc.
302 South 18th Street
80:0~ 6[ Nfl? [0.
Camp Hill, PA 17011
717/730-7310 -~i~:? !~;H
,~ck Lo- ~0-- 015
Form RW-1 (1991)
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
Will No.:
To the Register:
ANN MARIE HIGGINS
August 14, 2002
Admin. No:
2003-00504
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a)
of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the
above-captioned estate on June 23, 2003:
NAME
John J. Higgins, Jr.
ADDRESS
11 Hummel Avenue, Camp Hill, PA, 17011
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: none.
Date:
Capacity:
3~i:nit~ul t~ ' 1~ t~n~2ttt °rney - at ~TM
Camp Hill, PA 17011
(717) 730-7310
Counsel for Personal Representative
MBNA America
P.O. Box 15137
Wilmington, DE :1.98S0-5't37
877-767-9383
REGISTER OF WILLS
CUMBERLAND COUNTY COURTHOUSE
1 COURTHOUSE SQUARE, #102
CARLISLE, PA 17013
07/14/03
Re.'
In the Estate of
Probate Case No.
Social Security No:
Last known residence:
Our Client:
Account Number:
Amount of Debt:
ANNMARIE HIGGINS
212003504
209462214
11 HUMMEL AVE CAMP HILL, PA 17011
MBNA AMERICA
431302099999 ! 369
$ 502.57
Dear Sir or Madam
Enclosed please find a Creditor's claim to be filed in the record with the above-reibrenced Estate.
Please return a file stamped copy of the claim in the enclosed self-addressed, stamped envelope. Thank you for
your assistance. If you have any questions or concerns, please call our firm toll free at 1-877-767-9383.
Cordially,
MBNA America
Enclosures
A check for $5.00 for the filing fee.
cc: Attorney for Estate
Personal Representative
This letter is an attempt to collect a debt and any information obtained will be used for that purpose. This letter
is from a debt collector.
3153 7/7t2003 966242
COMMONWEALTH OF PENNSYLVANIA
NO TICE OF CLAIM
COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY
ORPHANS' COURT DIVISION
In Re: The Estate of:
ANNMARIE HIGGINS
Deceased
Court File No: 212003504
TO: THE CLERK OF THE ORPHANS' COURT DIVISION:
Notice of claim by creditor, Pursuant to Section 3532(b)(2) of the Probate,
Estates, and Fiduciaries Code, 2_0 PA.C.$.A. §3532_(b)(2_).
1) Claimant's name: MBNA AMERICA
P.O. BOX 15137
2) Claimant's address:
3)
WILMINGTON, DE 19850--5137
8777679383
Creditor listed below is the owner and holder of a claim in the amount of
$ 502.57
4)
The facts upon which this claim is based is an account for credit evidenced by the
attached Affidavit of Account Stated.
s)
6)
7)
Decedent's address: 11 HUMMELAVE CAMP HILL. PA 17011
Date of Death: 08/14/02
That the claim arose prior to the death of the decedent on or about
8) That the claim is secured by.
On behalf of the claimant, I do solemnly declare and affirm under the penalties of
perjury that they Information and representations made herein are true and correct
to the best of my knowledge, information and belief.
Dated: /~' ~ ~ ''? ~,4'~'~
~' ~./ Kyle Frenzel/Lucille Roberts/~_ sica Lerbs -/~uthodzed Representative For MBNA America
Written notice of claim was given to Personal Representative and/~er-3 his/her counsel
as stated below: ' "~ ' ,. ~
JOHN J HIGGINS JR
Name
11 HUMMEL AVE
Address
CAMP HILL, PA 17011
City/State/~ip
Date nobce r~ailed
IN RE ESTATE OF: ANNMARIE HIGGINS
AFFIDAVIT OF ACCOUNT
The undersigned, being first duly sworn deposes and states the follows:
Your Affiant is authorized by the Claimant as its Authorized Representative-
In-Fact to make this Affidavit.
Your Affiant has reviewed the account records of the Claimant with respect
to the decedent. Your Affiant is familiar with these records and accounts and
reviews them as a regular part of her duties.
The Decedent purchased merchandise in the amount of $ 502.57
evidenced by account number 4313020999991369
The unpaid balance does not include any post-death late payment charges,
accrued interest, collection costs or attorney's fees.
Further your affiant sayeth not
MBNA America.
O]~f its Au~rized Representatives:
ICyle Frenzel
Lucille Roberts
Jessica Lerbs /
MBNA America
P. O. Box 15137
Wilmington, DE 19850-5137
Subscribed and sworn before me
This /'3-'- day of _...{g.x(~ , 2003.
...... _/__-
M~JOHNNEo~LOP
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 003210
BANGS MICHAEL L
302 S. 18TH STREET
CAMP HILL, PA 17011
........ fold
ESTATE INFORMATION: SSN: 209-46-2214
FILE NUMBER: 2103-0504
DECEDENT NAME: HIGGINS ANNMARIE
DATE OF PAYMENT: 11/07/2003
POSTMARK DATE: 11/06/2003
COUNTY: CUM BERLAN D
DATE OF DEATH: 08/14/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $4,684.69
REMARKS:
TOTAL AMOUNT PAID:
MICHAEL L BANGS ESQUIRE
$4,684.69
SEAL
CHECK# 98
INITIALS: AC
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
REV-I 00 E×+(6-00/ REV--1500
COMMONWEALT. OFPENNSYLVAN,A INHERITANCE TAX RETURN
DEPARTMENT OF REVENUE
DEPT. 280601 RESIDENT DECEDENT
HARRISBURG, PA 17128-0601
D I DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
OFFICIAL USE ONLY
FILE NUMBER
21-03-0504
COUNTYCODE YEAR
SOCIAL SECURITY NUMBER
209-46-2214
NUMBER
E Higsins Annmarie
C
E / DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR)
D 08/14/2002 07/12/1955
E (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIODLE INITIAL)
N
T
cAPB
HpRL
EpIO
cRAC
KoTK
ES
R
E
C
A
P
I
T
U
L
A
T
I
O
N
C
O
M
T
I
O
N
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
~ 1, Original Return ~ 247! Supplemental Return
4. Limited Estate · Future Interest Compromise (date of death after 12-1Z~8Z)
6. Decedent Died Testate Decedent Maintained a Living Trust
(Attach copy of Will) (Attach copy of Trust) --
R 9. LitigatJon Proceeds Received J-----] 10, Spousal PovertyCredit
(date of death between 12-31-91 and 1 - 1-95)
NAME
Michael L. Ban~s
FI R M NAM E (I f Applicable)
TELEPHONE NUMBER
717/730-7310
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or (3)
Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) ($)
[] Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
Total Gross Assets (total Lines 1-7)
Funeral Expenses & Administrative Costs (Schedule H)
(9)
Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
Total Deductions (total Lines 9 & 10)
Net Value of Estate (Line 8 minus Line 11)
9.
10.
11.
12.
13.
(date of death
3. Remainder Return priorto 12-13-82)
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
11. Election to tax under Sec. 9113(A)
(Attach Sch O)
14.
COMPLETE MAILING ADDRESS
302 South 18th Street
Camp Hill, PA 17011
17,500.00
None
None
None
31,944.05
None
None
10,212.47
1,106.57
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13)
OFFICIAL USE ONLY
(8) 49,444.05
(11) 11,319.04
(12) 38,125.01
(13)
(14) 38,125.01
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
38,125.01
X .0 0
X .0 45
X .12
X .15
(15) 0.00
(16) 0.00
(17) 4,575.00
(la) 0.00
(19) 4,575. oo
Copyright (c) Z000 form software only The Lackner Group, Inc. Form REV- 1500 EX (Rev. 6-00)
Decedent's Complete Address:
STRI::b I ADDRESS
11 Hummel Avenue
CITY
Camp Hill
STATE
?A
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Total Credits ( A + B + C )
109.69
(1)
(2)
ZIP
17011
4,575.00
3. Interest/Penalty if applicable D. Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to recluest 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. (SA)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
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; ......................... ~ ~
b. retain the right to designate who shall use the property transferred or its income; ...........
c. retain a reversionary interest; or ....................................
d. receive the promise for life of either payments, benefits or care? ...................
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? .............................................. F'--] ~]
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property
which contains a beneficiary designation? ................................ ~ ~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
0.00
109.69
0.00
4,684.69
Under penalties of 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 complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SI(~I~IATURE OF PERSJ;~N RESPONSIBLE FOR FILING RETURN John J Higgins, Jr DATE
/~ /J ii /'~ 5169 E[ Trindle Rd.' / ! .]
t k / ....................
SI~T~REOFPR~A~EROTH~RMAN~T~E Michael L. Bangs BAT~
/11/I Y ~ / / ,~ 302 South 18th Street / t ~
-- ......................... 0
For dates of doath on or a~er July 1, lflfl4 and bosom ~anua~ 1, 1~$, th~ tax rat~ impos,d on tho not valuo o[ transf,rs to or for th, uso o~ tho
survivin~ spous, is 3% [72 ~.S. ~115 (a) (1.1) (i)].
For dates of death on or a~r Janua~ 1. 1 $$5, th, tax rat, imposed on th~ n,t valuo of transfors to or for tho us~ of tho survivin~ spouso is 0%
[72 ~.S. 01 ~8 (a) (1.1) (ii)]. Tho statute doos not ~xompt a transfor to a survivin~ spouso from tax, and tho statuto~ roquiroments for disclosure of assets
and filin~ a tax return are still applicabl~ even if the survivin~ spouse is th~ only b~n~ficia~.
For dat,s of d,ath on or a~or July 1~ 2000:
lbo tax rato imposod on th~ not valu, of transfors from a doc,asod child twen~-ono ~ars of a~o or youn~or at doath to or for th~ us, of a natural
paront, an adoptiw parent or a st~pparont ol tho child is 0% [72 ~.S. ~115 (a) (1.2)].
lh~ tax rato imposod on tho net valuo of transf,rs to or for tho uso of tho doc,dont's linoal bonoficiad,s is 4.$%, oxc~pt as notod in 72 ~.S. ~1 ltl(1.2)
[72 ~.S. 01 l~(aXl)].
lb, tax rat~ imposed on th~ not valuo of transfors to or for th~ us, of tho dec~dont's siblings is 12% [72 ~.S. fl~ l~(a)(1.3)]. ~ siblin~ is d,finod, und,r
Section ~102, as an individual who has at Ioast oho parent in common with tho doc,d,nt, whothor by blood or adoption.
Copyd~ht (c) ~o00 form software only lhe kackn~r Grou~. Inc. Form ~- 1500 ~ (~*v. ~-00)
REV- 1502 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Annmarie Higgins SS~/ 209-46-2214
SCHEDULE A
REAL ESTATE
08/14/2002
FILENUMBER
21-03-0504
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
DESCRIPTION
Real Estate Located at 11 Hummel Avenue, Camp Hill - See
Appraisal Attached
VALUE AT DATE
OF DEATH
17,500.00
TOTAL (Also enter on line 1, Recapitulation) $ 17,500.00
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1502 EX (Rev. !-97)
File No. 03-537
August 6, 2003
L. G. Connor Real Estate Appraisers, LTD
2159 Market Street
Camp Hill, PA 17011
Mr.. Michael Bangs, Esquire
302 South 18th Street
Camp Hill, PA 17011
RE:
Estate of Ann Marie Higgins
11 Hummel Avenue
Lower Allen Township, Cumberland County
Camp Hill, PA 17011
Dear Mr. Bangs:
Pursuant to your request, we have prepared a COMPLETE APPRAISAL,
SUMMARY REPORT of the property mR. in the "Summary of Salient
Features" which follows.
The accompanying report is based on a site inspection of improvements,
investigation of the subject neighborhood area of influence, and review of
sales, cost, and income data for similar properties.
This appraisal has been made with particular attention paid to applicable
value influencing economic conditions and has been processed in
accordance with nationally recognized appraisal guidelines.
The opinion of retrospective value conclusion stated herein is of the date of
death of Ann Marie Higgins on August 14, 2002; as stated in the body of the
appraisal, and contingent upon the certification and limiting conditions
attached. The purpose of this report is to determine an opinion of the
retrospective market value of the subject property for estate settlement
purposes. The date of inspection was on July 23, 2003.
Please do not hesitate to contact me or any of my staff if we can be of
additional service to you.
Respectfully,
Karen Darney
PA State Certified General Appraiser
Fom~ DCVR -- "TOTAL for Windows" ~praJsal software by a ia mode, inc, -- 1-800-ALAMODE
SUMMARY OF SALIENT FEATURES
Subject Address
Legal Description
City
County
State
Zip Code
Census Tract
Map Reference
11 Hummel Avenue
Deed Book 165, Page 987
Camp Hill
Cumberland
PA
17011
3240-0110.00
NA
Sale Price
Date of Sale
$ NA
NA
Borrower / Client
Lender
Michael Bangs, Esquire
NA
Size (Square Feet)
Pdce per Square Foot
Location
Age
Condition
Total Rooms
Bedrooms
Baths
1,268
Average
100 +/-
Fair
6
1
Appraiser
Date of Appraised Value
Pamela M. Reitenbach, PA State Certified General Real Estate Appraiser
August 14, 2002; Date of Death of Ann Marie Higgins
Final Estimate of Value $ 17,500
Form SSD -- "TOTAL for Windows" appraisal software by a la mode, inc, -- 1-800-ALAMODE
.,i)escription UNIFORM RESIDENTIAL APPRAISAL REPORT FileNo. 03-537
Address 11 Hummel Avenue
Deed Book 165 Page 987
Assessor's Parcel No. 13-22-0536-011
Borrow'er NA
Cib/Camj~ Hill _ State PA Zip Code
_ County _Cumb_erland
Tax Year 02-03 RE. Taxes $_~1 _56:29 S.p_eci~!_,~_s_s_m_e~js $0:00
Current Owner Hi,~ins~ Jr. John J & Ann Marie Occupant: ~ Owner Tenant Vacant
Leasehold
Name Lower Alien Township
NA Date of Sale NA
Michael Bangs, Esquire
Para Reitenbach, PA Ced Gun: RE App
Location Urban ~ Suburban Rural
Built up Over 75% ~. 25-75% Under 25%
Growth rate Rapid >'~ Stable Stow
Properly values Increasing ~ Stable Declining
Demand/supply Shodage ~>~ In balance Over supply
Marketing time Under 3 mos. X 3-6 mos. Over 6 mos.
Project Type . PUD Condominium (HUD/VA only) HOA $ NA
Map Reference N__A~ ....... Census Tract 3240_-01_10:00.'
Description and $ amount of loan charqes/concessions to be paid by selle~r N_A
Address 302 South 18th Street, Oamp Hill, PA 17g_11
Address 2159 Market Street~ Camp Hill, PA 17011
! Predominant [ Single family housing ' Present land use % Land use change
PRICE AGE
occupancy i $(000) (yrs) I One family . _92 ~ Notlikely Likely
~X~ Owner i 70 Low 15 12-4 family 2 . In process
Tenant L__.3_0_q+ High _~ Multi-family 1 To
X Vacant (0-5%) ~ Predomina~ Commercial 5
Vac(over5%)l 90-110 __40-_6_0- !
Note: Race and the racial composition of the neighborhood are not appraisal factors.
Neighborhood boundaries and characteristics: The n_eighborhood boundaries are indicated on the enc!osed neighborhood map in the addenda of this
Factors that affect the marketability of the properties in the neighborhood (proximity to employment and amendies, impl0yment stability appeal to market, etc.)
recreation and houses of worship are all within a 10-20 minute commute of the sub)ect~roperty Averag~
i maintenance programs were observed. Employment stability is good due to the State Capitol in Harrisburg, the Ar~Suppty De~ot Ln
New Cumberland and the Naval Supply Depot in Mechanicsburg, as well as the expanding west and east shore areas Steady_p_rice_ in~r_ea_~s~s~
and MLS statistics indicate a stable demand for the area. (See Addenda)
Market conditions in the subject neighborhood (including support for the above conclusions related to the trend of property values, demand/supply, and marketing time
-- such as data on competitive properties for sale in the neighborhood, description af the prevalence of sales and financing concessions, otc):
The search of county tax records and the MLS service show prices stable. The MLS service indicates that the typical property sells in 3-6
months. Mortgage funds are readily available from a variety of sources with conventional loans being 5.5% to 65%, 95% mo_d_gage, up to 3
ints Sellers are not required to offer sales or financing concessions, however, seller assistance is occurrinq
lProject Information for PUDa (if applicable) - - Is the developer/builder in control of the Home Owners' Association (HOA)? Yes No NA
Approximate total number of units in the subject project NA Approximate total number of units for sake in the subject project
Describe common elements and recreational facilities: NA
Dimensions See legal descriptions within addenda of report. Topography G_er)_er_a.l.!y L_evg!
Site area 3,570 square feet or 08 acre; per legal description Corner Lot Yes X No Size Ty~ca! for area
Specific zoning classification and description _1-3 General Industrial Shape Rectangu!ar
Zoning compliance Legal % Legal nonconforming (Grandfathered use) illegal No zoning Drainage Appears Adequ~t_e
host & best use as improved ~ Present use Other use (explain) , View Average
Utilities Public Other i Off-site Improvements Typ~ ........ ~'b~-'-P~i~a~'i-1 Landscaping A_vera~q~
Electricity ~ J Street Macadam ~ i Driveway Sudace Grass/Gravel
Gas ~ ............ Curb/gutter Concrete ~ ' Apparent easements.S_.t_a_~d.a__r?_UtilitJL/ROw .
Water X Sidewalk Concrete ~<~ FEMA Special Flood Hazard Area Yes X No
Sanitary sewer ~<~ Street lights Adequate X FEMA Zone C Map Date 9-30-1977
Storm sewer X ! Alley To rear X FEMA Map N~7- 42 iO~B~ ___
Comments (apparent adverse easements, encroachments, special assessments, slide areas, illegal or legal nonconforming zoning use, etc.): Standard
easements for electric telephone, etc. There are no known or apparent adverse easements, encroachment or conditions noted. The site is
of Penna and to Penna. Rt. Number 767 across the rear of the tot (See Addenda/
GENERAL DESCRIPTION :EXTERIOR DESCRIPTION FOUNDATION I BASEMENT !INSULATION
No of Units One [Foundation Stone Slab NA j Area Sq. Ft 63~4 . iRoof
No of Stories Two I Extedor Walls Brick/AlumNin Crawl Space NA j% Finished 0~ ...... Ceiling
Type (Def./Att.) Attached jRoof Sudace Shingle Basement Partial iCeiling U~nf~nished Walls
Design (Style) Alum/Alum Sump Pump NA J Walls Stone _Floor
Existing/Proposed Window Type Wood D.H. Dampness See Addenda IFI°°r C_o_n_crete/Dirt !None
Age (Yrs.) 100 +/- Storm/Screens Partial/Partial JSefflement Due to Age J0utside Entry Yes iUnknown ._ ~.~
50 +/- Manufactured House No infestation See Addenda
ROOMS IRm Rec. Rm [Bedroom_sj_~Baths . L_au_ndry . Qth_er
Basement ~ ...... __ ...... +_ ..... j ....... ._ ........ 63~4
Level 1 1 1
Level 2 ' 3 ! 1 .... 634
J
Finished area above ,qrade contains:
INTERIOR Materials/Condition
Floors CrptJWdNinyi/Fair
Wails Plaster/Paneling/Fair
Trim/Finish Wood/Fair
Bath Floor Asphalt/Fair
Bath Wainscot Cer. Tile/Fair
Doors Wood/Fair
6 Rooms; 1 Bath(s);
HEATING
Type FHA
Fuel Gas
Condition Fair
, KITCHEN EQUIP.
__ Refrigerator
__ Range/Oven
Disposal
Dishwasher
Fan/Hood
Microwave
Washer/Dryer
COOLING None
Central
Other
Condition
3 Bedroom(s);
ATflC
None
Stairs
Drop Stair
Scuttle
Floor
' Heated
Finished
Additional features (special energy efficient items, otc.): NA
Freddie Mac Form 70 6/93
1,268 Square Feet of Gross Livm~ Area
AMENITIES CAR STORAGE
Fireplace(s) Cf None
J Patio Side ...... ~ Garage cf of cars
Deck Attached
JPorch Frt/Rear X Detached
Fence ...... Built-In
Pool .... Carport ....
IBalcony ~ Driveway 1-2 Cars
Condition of the improvements, depreciation (physical, functional, and external), repairs needed, quality of construction, remodeling/additions, otc ~Se_e Add~end_aI
Adverse environmental conditions (such as, but not limited to. hazardous wastes, toxic substances, otc) present in the improvements, on the site. or in the
immediate vicinity of the subject property.: There are no known or apparent adverse environmental conditions that woul_d 0egativel~L~mpact o_n_ the
value of the property. (See Addendum)
PAGE 1 OF 2 Fannie Mae Form 1004 8/93
Form UA2 -- "TOTAL for Windows" appraisal software by a ia mode, inc. -- 1-800-ALAMODE
ValuafionSection UNIFORM RESIDENTIAL APPRAISAL REPORT FileNo. 03-537
ESTIMATED SITE VALUE = $
ESTIMATED REPRODUCTION COST-NEW-OF IMPROVEMENTS
Dwelling 1=2~67_Sq Ft. @$
_ 63_4_ Sq. Ft @$
Garage/Carport ~':~ -~t~
Total Estimated Cost New = $
Less Physical Functional External
0epreciation i. =$
Depreciated Value of Improvements = $
"As-is" Value of Site Improvements =$
INDICATED VALUE BY COST APPROACH =$
~TEM SUBJECT
11 Hummel Avenue
Camp HiU, PA
Prqxi _ralLy to Sg_be~t
Sales Price NA
Price/Gross Livin! $ /
Data and/or Inspection
Verification Source H. Records
VX~ ~I~AD~J~U~Z~ENT~- DESCRIPTION
Sales or Financing
Concessions
_D.a!_e_ of Sale/Time
Location
NA
Comments on Cost Approach (such as, source of cost estimate, site value
square foot calculation and for HUD. VA and FmHA the estimated remaining
economic lite of the properly) The Cost A_pRr_oach gen~.[_a.!!y w!!! resuR
in an excellent estimate to value if th( building_ !s new or
Lm_.provem_ents reflec! the h!ghest and
best use of the land However when items qf phis!ca!
deterioration and obsolescence must be estimated, rn aqea of
ement is involved which is er! t_o error The Cost
aroach was not utilized due to th_e. age of.the subject properly,
and the amount of deferred maintenance
COMPARABLE NO 1 COMPARABLE NO 2
111 E Columbia Road 515 Herman Avenue
E nola~PPA _ Lrmoyng.__pA
415 miles 0 45 miles
Sit_e 08 Acre
View
~ of Construction
1 O0 +/-
Condition Fair
21.18 / ____ ~ 2715
MLS; Agent MLS; Agent
Coud House Records Court House Records
DESCRIPTION _~-_ ~d u~ .... DESCRIPTION t(%~ Adlusl
Other Cash
None/6 DOM None/10 DOM
9-11-2001 3-15-2002
F e~e. _S ~m~l~e .......
09 Acre 06 Acre
Ave_rg~g.e
100 +f- 100 +f-
Above Grade Total Bdrms Total Bdrms Baths_ Total Bdrms Baths
Room Count 6 3 1 6 3 1 6 3 1 5
Gross [.~mg_ALea .... _! =558 ._S.~ Ft .... :_2~300
Basement & Finished Full Partial 'Full
Rooms Below Grade Unfinished Unfinished Unfinished
Functiqna! UtiLity_
Heat!ng/¢_o.oling FHA - None FHA - None FHA - None
, Efficient Items
_G_arag~/~_ar~d .... Off Street Street On Street
Porch Patio, Deck, Porches/Balcony Porch Porches
_Fi_re~Dlac e (s_Letc .. _. None None None
Shed Fence
-1,50C
+2000
COMPARABLE NO 3
226E MamStreet
Mechan csburg, PA
52 mdes
22,50__0
MLS; Agent
Coud House Records
DESCRIPTION +1-/$ Adjust
Other
None/52 DOM
1-24-2002
Fge_ Sim.cie_
08 Acre
Average
dAttached
Average
100 +/-
Total Bdrms Baths
7 4 1
i,900 ~1 F! -5,tO0
Unfinished
Average
FHA - None
Average
Off Street
Porch
None
500 $ 5,100
Adjusted Sales Price
~arable 17,400
Comments on Sales Comparison (including the subject property's compatibility to the neighborhood, elco): _Ad ustm__ent~s w~ere ma¢e to re.flgct sub_stantial
differences between the corn the subject, The adjustments that were made reflect the typical actions of buy_ers and
sellers in the mark( !p_t sizzle an~d y~__ar~built .w_e. re o_b~ained from Cumberland County Tax
' ~Drvl~A-R~,~L.~ NB'} COMPARABLE N~ 3
1~i 1~(~2-- ........... ~one
NA
Assessment Records See Addenda)_
ITEM SUBJECT COMPARABLE NO 1
Date, Price and Data 10-09-1997 None
Source, for prior sales $1.00 NA
$1 O0
Hse Records Court House Records Court House Records Court Hous_e Records
Analysis of any current agreement of sale, option, or listing of subiect property and analysis of any prior sales of subject and comparables within one year of the date of appraisal
orior sales of the c_o~arab__le propedies occurred more than a year~agg._ jSee Addendumt
INDICATED VALUE BY SALES COMPARISON APPROACH S 17 500
INDICATED VALUE BY INCOME APPROACH (if Applicable) Estimated Market Rent $ /Mo x Gross Rent Multiplier _ = S . _N_A.
This appraisal is made ~ "as is" subject to the repairs, alterations, inspections or conditions listed below subject to completion per plans & specifications
Condriions of Appraisal: No warra~ of the appraised is ,cj yen or mplied. No liabdity_~s assu~m~ed for the_st~ruc_tu.r_a] or me_ch_anical e_le_men.ts_of he
Final Reconciliation: Due to the lack of rental data the Income Approach was considered ina~Bropriate and not utdized Greatest weight was g~ven
to the Sales Comparison Apj2r_oach as it reflects the ~_pical actions.of~b__uy_ers_a_n_d se~ller_s_.i_n_the oB_en'~marke The C0st Approach was not
utilized due to the a~ and the amount of deferred ma~ntenan ** eath of Ann Mane Higg~n~
The purpose of this appraisal is to estimate the market value of the real propedy that is the subject of this report, based on the above conditions and the cedificat~on conhngent
and limiting conditions, and market value definition that are stated in the attached Freddie Mac Form 439/FNMA form 1004B (Revised June 1993
I (WE) EST MATE THE MARKET VALUE, AS DEFINED, OF THE REAL PROPERTY THAT IS THE SUBJECT OF THIS REPORT, AS OF
AuguSt 14, 2002"
"OF INSPECTION AND THE EFFECTIVE DATE OF THIS REPORT) TO BE $/Z' ..... 17~_5~_0..
S U P E R VIS 0 R~/'A.p,I~.RAtjS E~.R (ON L ~ F. R EQ L[IR E D): /
S~gna!ur¢~'2f'.- ,'-'~_~,.~. ~ ',/~_~.~.~.~'/./:',~d~/ .?: Did Did Not
M Reitenbach Gert RE Appraiser Name Karen DarneLCed~__G_gn RE AD,raiser Inspect Property
Gate_Be op~_SDned August 6, 2003 Date Repod~Sipned Augus 6 2003
State Certification # GA001804 State PA State Certification # GA-001260-L ~ia~'~' PA -
State License # State Or State License # State
Freddie Mac Form 70 6/93
PAGE 2 OF 2
Form UA2 -- "TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE
Fannie Mae Form 1004 B-93
UNIFORM RESIDENTIAL APPRAISAL REPORT
MARKET DATA ANALYSIS
..... ITE~M~ ] SUBJECT COMPARABLE NO. 4 COMPARABLE NO 5 COMPAF
11 Hummel Avenue 5 S. High Street
Address Camp Hill, PA Mechanicsburg PA
~ 6.97 miles
L__ NA
ri~e/Gr~ss%~ $ --~ $ 36.63-/ III /
~S L]v]n~ Area ......... $ . -
Da~ and/or Inspection MLS; Ext. Agent
]_.~_~&~p~.~ C H. Records_ .~oud House ~ecords
~EA~(NTS~ DESCRIPTION ___ DE~CRIPTI0~_ +(-)$ AdjusL DESCRIPTION +(-~$ A~us~ DESCRiPTiON
Sa es or Rnanc~ng ~ Cash ...............
Concessions None/15 DOM
]~aU o~al¢ime_ ~ 5-21-2002 ........... ~
Loc~ ...... Average Average ........ ~
Le~e~ee S~._ .F~_Si~ .... ~ee Simple
~ ~ 08 ~cr~ ....... ~2 Acre
~ ..... Ave~ Aver~
~¢~%of Construction Average Average
0ondition _ Fair _ Superior -15,000
Above Grade Total 8drms Baths Total Bdrms Baths Total Bdrms Balhs To8 Bdrms Ba
Room Count 6 3 1 6 3 ' 1 .
Gross LivinB Area 1,268 Sq. Ft. 1 092 Sq. Ft. +1 400 Sq. FL o Sq
Basement & Finished Full Pa~ial
~m~elow Grade Unfinished Unfinished
l~onal Util~W Average Average
H~hnq/Ooolinq FHA - None FHA & CA -3,000
Enemy Efficient Items Average Average
Garaqe/Carpod Off Street On Street
Porch, Patio, Deck, Porches/Balcony Fd Stoop
Fireplace(s), etc. None None
Fe~ Pp~ otc Shed '-
Adjusted Sales Price
of Core. able ~ $ 23 40~ ~
Oate, Price and Data 10-O9-1997 None
I Source ~o¢ prior sales $1 00 NA
within year of appraisal C~ Hse Records CouM House Records
properties are most similar and proximate to subject and have been considered in the market analysis. The descr p on nc udes a do a adiustment, e ect ng
market reaction to those items ol significant variation between the subj~c and comparab e propert es a s gniflcant item in the comparable property is superior to, or more
lavorabiethan, the sub ect property aminus(- adjustment is made, thus reducing the indicated value of hesubj~c fasgnfcant tern n the comparable is inferior to, orless
favorable than, he sublect properb/, a p us (+ ad ustment s made, thus increasing the ind ca ed va ue o the SUP oct.
) 6
+ !,-)$ Ad}us;
S
$
Comments:
Market Data Analysis 6-93
Form UA2.(AC) -- "TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE
Supplemental Addendum
File No. 03-537
~ ~orrower/Client NA
fPrope~ Address 11 Hummel Avenue
City Camp Hill
I-Lender Michael Ban~s~ Esquire
County Cumberland State PA
NEIGHBORHOOD COMMENTS, Cont'd:
Subject is located in Lower Allen Township. This neighborhood is conveniently located just south of the Boroughs of Lemoyne and Camp Hill
and northwest of the Borough of New Cumberland. Subject is located along the southern side of Hummel Avenue; which is one of this areas
more heavily traveled roadways. It is anticipated that the subject's location will have a negative impact on market appeal. Uses along
Hummel Avenue include residential, retail, commercial and light industrial; which are typical of the area and should have no affect on market
appeal.
SITE, Cont'd:
The subject site is located in the I-3, Industrial zoning district. It's current use as a residence is not an allowed use within this zoning district
Therefore, the subject's use is viewed as legal nonconforming use which predates current zoning.
IMPROVEMENTS, Cont'd:
At the time of inspection the electric to the home was turned off. According to Mr. Higgins the heating system is nonfunctional.
The home has a serious water problem due to a leaking roof. The ceilings in the kitchen, rear bedroom and bath show severe signs of water
damage (see subject photo's in addenda of this report). Floor in kitchen is unstable. Standing water and mold was also observed in the
basement. Leaking hot water heater. The entire home is filled with garbage. And there appears to be a rodent problem
The home needs a new roof. All soffit's, gutters and downspout need replaced. All exterior wood trim needs scraped and painted.
Depending upon the stability of the front porch it may need replaced. Brick exterior above basement window appears to be pushing outward,
should be repaired if possible. Chimney needs repointed. All garbage located in the yard should be removed.
The subject property is considered to be uninhabitable. It is our opinion that the home should be completely gutted. Value is in the "shell"
exterior of the home only.
THIS APPRAISAL IS BASED ON THE ASSUMPTION THAT THE HOME IS STRUCTURELY SOUND. IN THE EVENT IT IS DETERMINED
THAT THE HOME IS NOT STRUCTURELY SOUND WE RESERVE THE RIGHT TO REVIEW AND OR REVISE THIS REPORT AND
CONCLUSION OF VALUE STATED WITHIN,
ADVERSE ENVIRONMENTAL CONDITIONS, Cont'd:
The property is of an age where lead based paint may be present. The market does not penalize the property, but the client should be
advised of it's possible existence. It is assumed that it is not present. If the client had a concern, then a qualified expert should be contacted.
The home is of an age where asbestos covered pipes may be present. This is common for older buildings and should not affect
marketability, if there is asbestos, it is recommended that it be encapsulated for environmental protection. Your appraisers are not experts in
this area. If the client has a concern regarding this, then a qualified expert should be contacted.
SALES COMPARISON APPROACH, Cont'd
Sales #1, 2 and 3 were considered to be in similar condition as the subject. Sale #4 needed cosmetic repair work and updating, however did
not require major repairs.
The weighted average was also considered to indicated the value of the subject. Estimated indicated value is determined by using the Gross
Adjustment of sale price for each comparable (comp) as a measure of the relative quality of the comp. A lower adjustment indicates a better
comp, and visa versa. The ratio of gross dollar adjustment to sale price for each of the comps is used to calculate the weight each comp
should have in a weighted average calculation. As with any method, this technique is not perfect. However, it does a good job of giving
more weight to the most similar comps, while at the same time minimizing values near the extremes of the indicated value range. The
indicated weighted average is $22,500. The market value ranges from $17,400 to $30,700. Taking into consideration the subject's location,
access and the water damage caused by the leaking roof it is our opinion that the subjects' market value would beat the lower end of the
value range. Some adjustments exceeded recommended guidelines but were considered necessary to reflect an accurate value
FINAL RECONCILIATION, Cont'd:
The retrospective market value opinion stated herein is as of the date of death of Ann Marie Higgins on August 14, 2002; as stated within the
body of the appraisal, and contingent upon the certification and limiting conditions attached. The date of inspection was July 23, 2003.
The subject property is currently assessed at $84,100. Based on our research and the conclusion of value stated within this report
it is our opinion that the subject property's current assessment is high. Recommend a tax appeal.
SPECIAL LIMITING CONDITIONS:
This appraisal is not a home inspection and your appraisers' are not acting as a home inspector's when preparing the report. The client has
the right to have the home inspected by a professional home inspector. When performing the inspection of this property, your appraisers'
visually observed areas that were readily accessible. The appraiser is not required to disturb or move anything that obstructs access or
Form TADD -- "TOTAL for Windows" appraisal soflware by a la mode, inc. -- 1-800-ALAMODE
Supplemental Addendum File No 03-537
IBorrower/Client NA
Property Address 11 Hummel Avenue
City Camp Hill County Cumberland State PA -
Lender Michael Bancjs~ Esquire
visibility. The inspection is not technically exhaustive. The inspection does not offer warranties or guarantees of any kind. No warranty of
the appraisal is given or implied. No liability is assumed for the structural or mechanical elements of the property.
If the property is sold, this appraisal is subject to satisfactory inspection reports including, but not limited to: wood infestation, radon, building
inspections, etc. Further, your appraiser is not an environmental expert, and is not qualified to detect environmental defects in and/or on the
subject property. Mold may be present in areas the appraiser can not see. Should the client have a concern regarding any of the above
mentioned items it would be strongly recommended that an expert (ie: home, environmental, structural, etc. ) be contacted.
SUPPLEMENTAL CERTIFICATIONS:
This appraisal was prepared by Karen Damey and Pamela M. Reitenbach for the exclusive use of Michael Bangs, (client) representing the
estate of Ann Marie Higgins. The purpose of this appraisal report is for estate settlement purposes. The information and opinions contained
in this appraisal set forth the appraiser's best judgement in light of the information available at the time of the preparation of this report. Any
use of this appraisal by any other person or entity, or any reliance or decisions based on this appraisal are the sole responsibility and at the
sole risk of the third party. Ms. Darney and Ms. Reitenbach accept no responsibility for damages suffered by any third pady, as a result of
reliance on or decisions made or actions taken based on this report.
In our opinion the reasonable exposure time linked to the value opinion is 90 to 180 days.
We further certify that, to the best of our knowledge and belief:
- This appraisal is a COMPLETE APPRAISAL-SUMMARY APPRAISAL REPORT.
- The statements of fact in this repod are true and correct.
- The repoded analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are
our personal, impartial, and unbiased professional analyses, opinions and conclusions.
- We have no present or prospective interest in the property that is the subject of this report, and no personal interest with respect
to the parties involved.
- We have no bias with respect to the property that is the subject of this repod or to the parties involved with this assignment
- Our engagement in this assignment was not contingent upon developing or reporting predetermined results.
- Our compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value
or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the
occurrence of a subsequent event directly related to the intended use of this appraisal.
- Our analyses, opinions and conclusions were developed, and this report has been prepared in conformity with the Uniform
Standards of Professional Practice.
- No one provided significant professional assistance to the persons signing this report.
- This appraisal has been made in conformity with the requirements of the Code of Professional Ethics and Standards of
Professional Appraisal Practice of the Appraisal institute.
- The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized
representatives.
- Karen Darney and Pamela M. Reitenbach personally inspected the interior and exterior of the subject property. Pamela M.
Reitenbach prepared this repod. Karen Darney reviewed the report and concurred with the conclusions contained in this repod.
Karen Darney
PA State Certified General Appraiser
Pamela M. Reitenbach
PA State Certified General Appraiser
Form TADO -- "TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMOOE
REV- 1508 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Annmar ie Hi~ins SSi/
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
209-46-2214 08/14/2002
FILENUMBER
21-03-0504
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 VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
Employees Group Life Insurance
1
2
3
4
Proceeds from Federal
Refund from Verizon
1993 Chevy Caprice
US Office of Personnel
Management
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc.
31,000.00
30.05
500.00
414.00
Retirement Death Benefit
TOTAL (Also enter on line 5, Recapitulation) $ 31,944.05
Form REV-1508 EX (Rev. 1-97)
REV-1511 EX+(1-97) SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES &
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF
Annmarie Hi~ins SS# 209-46-2214 08/14/2002
FILE NUMBER
21-03-0504
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1 Musselman Funeral Home
2
3
Vital Records - Additional Death Certificates
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City State
Zip
Year(s) Commission Paid:
Attorney's Fees Michael L. Bangs
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant John J. His~ins, Jr.
Street Address 11 Hummel Avenue
City Camp Hill State PA Zip 17011
Relationship of Claimant to Decedent Brother
Probate Fees
Register of Wills
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Cumberland Law Journal - Legal Advertising
L. G. Connor Real Estate Appraisers - Real Estate Appraisal fee
The Sentinel Legal Advertising
TOTAL (Also enter on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
2,385.20
22.00
3,750.00
3,500.00
85.00
75.00
300.00
95.27
10,212.47
Copyright (c) 1996 form software only CPSystems, Inc. Form REV- 1511 EX (Rev. 1-97)
REV- 151Z EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Annmar ie Higgins
SCHEDULEI
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, AND LIENS
SS# 209-46-2214 08/14/2002
FILE NUMBER
21-03-0504
Include unreimbursed medical expenses.
ITEM
NUMBEF DESCRIPTION
MBNA America - Credit Card Payment
Mobile X-Ray Imaging
TOTAL (Also enter on line 10, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
AMOUNT
502.57
604.00
1,106.57
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1-97)
REV-1513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Annmarie Hi~ins SS~/ 209-46-2214
SCHEDULE J
BENEFICIARIES
08/14/2002
NUMBER
I.
1
II.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 9116(a)( 1.2)]
John J. Higgins, Jr.
5169 E. Trindle Road, Lot 28
Mechanicsburg, PA 17050
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Brother
FILE NUMBER
21-03-0504
AMOUNT OR SHARE
OFESTATE
Entire
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
$ 0.00
TOTAL OF PART II - 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)
Copyright (c) ZO00 form software only The Lackner Group, Inc. Form REV-1513 EX (Rev. 9-00)
Register of Wills of
Estate of Annmar ie
also known as
CUMBERLAND
INVENTORY
County, Pennsylvania
John J. Hi8gins, Jr.,
His8ins No. 21-03-0504
, Deceased
Date of Death 08/14/2002
Social Security No. 209- 46 - 2214
Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory include all of the
personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation
placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned
no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this
Inventory. I/We verify that the statements made in this Inventory are true and correct. I/~/Ve understand that false statements herein
are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities.
Name of
Attorney: Michael L. Bangs
I.D. No.: 41263
Address: 302 South 18th Street
Camp Hill, PA 17011
Telephone: 717/730-7310
Personal Represe/m[ative _ ,
~o~n J. H~:zln~, /~r~ - /"
Signature: ~/ v [/ ~
Address: 5169 E. Trindle Rd.
Mechanicsbur~, PA 17055
Telephone: 717
Description
(See continuation page(s) attached)
(Attach additional sheets if necessary)
Value
Total: 49,444.05
NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative,
include the value of each item, but such figures should not be extended into the total of the Inventory.
Prepared by the Pennsylvania Bar Association
Copyright (c) 1996 form software only CPSystems, Inc. Form #RW-7 (199Z)
Estate of:
Date of Death:
County:
Annmarie Higgins
08/14/2002
Cumberland
INVENTORY
CASH:
Proceeds from Federal
Employees Group Life
Insurance
Refund from Verizon
US Office of Personnel
Management - Retirement
Death Benefit
31,000.00
30.05
414.00
PERSONAL PROPERTY:
1993 Chevy Caprice
500.00
REAL ESTATE/PA:
Real Estate Located at 11
Hummel Avenue, Camp Hill
See Appraisal Attached
17,500.00
TOTAL RECEIPTS OF PRINCIPAL ...............
31,444.05
500.00
17,500.00
49,444.05
-1-
U, ~ POSTR6E
NOV 06, '03
I',,111,,,111,,,,,,11,,11,1,,i,i
Donna M. Otto, Deputy Register o f Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
CD
REV-1162 EX(11-96)
003412
BANGS MICHAEL L
302 S. 18TH STREET
CAMP HILL, PA 17011
fold
ESTATE INFORMATION: SSN: 209-46-2214
FILE NUMBER: 2103-0504
DECEDENT NAME: HIGGINS ANNMARIE
DATE OF PAYMENT: 01/06/2004
POSTMARK DATE: 01/05/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 08/14/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $433.53
REMARKS:
TOTAL AMOUNT PAID:
9433.53
SEAL
CHECK//0099
INITIALS: VZ
RECEIVED BY:
GLENDA FARNER STRASBAUGH
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
BANGS LAW OFFICE
302 South 18th Street
Camp Hill, PA 17011
Donna M. Otto, Deputy Register of Wills
Cmnberlmxd County Courthouse
One Courthouse Square
Carlisle, PA 17013
REGISTER OF WILLS OF CUMBERLAND COUNTY
REPORT OF STATUS OF ADMINISTRATION
(For Resident Decedents Dying after July 1, 1984)
ESTATE NO. 21 - 03 - 0504
Name of Decedent:
Social Security No.:
ANNMARIE HIGGINS
209-46-2214
Date of Death:
August 14, 2002
Name of Personal Representative:
John J. Higgins, Jr.
Capacity Executor
(check one) Administrator
X
Administrator c.t.a.
Administrator d.b.n.
Is the administration of the estate complete? Yes X No
If "Yes", how was the administration ended? (check one)
By court accounting
By account stated to parties in interest X
Did the parties release the
personal representative? Yes
Other (explain)
Total amount paid to date to creditors and for funeral and $13,741.26
administrative expenses
Total value of distributions to date to beneficiaries
$18,426.44
If administration is not complete, estimated value of assets $
still in administration
NOTE: This status report is due no later than the due date for filing of the Pennsylvania
inheritance tax return or, if no inheritance tax return is required, nine (9) months after the
date of death; if the administration of the estate has not been concluded, a summary report
shall be filed annually thereafter until the administration is complete.
I certify under penalty of perjury that the foregoing information is correct to the best of my
knowledge, information and belief.
Date: c>~//~~ff )¢~A~_~ ~~ Attomey f~r Estate ~
Lt:~td BL 83:J ~.
ESTATE OF
ANNMARIE HIGGINS
Deceased
)
)
)
)
)
)
)
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-03-0504
RECEIPT AND RELEASE
I, JOHN J. HIGGINS, JR., the undersigned, being a beneficiary under the Estate of
Annmarie Higgins, deceased, do hereby:
1. State and acknowledge that I am an adult individual;
2. Waive the filing of an Account or Schedule of Distribution by the personal
representative of the Estate;
3. Acknowledge that I have received all sums of money and property to which I am
entitled as a beneficiary of the Estate ofAnnmarie Higgins;
4. To the extent of said distribution, release John J. Higgins, Jr., Administrator, of the
Estate of Annmarie Higgins, and his heirs and personal representatives, from all liabilities,
whether due to his negligence or otherwise, which he may have by reason of his administration
of the Estate;
5. Agree to refund to the Estate and to the said John J. Higgins, Jr., Administrator, any
portion of the distribution to which I am not properly entitled, and, to the extent of said
distribution, to indemnify him and the Estate for claims made against him and to reimburse him
and the Estate all expenses and costs incurred in connection with any such claim; and
6. Declare that this instrument shall be legally binding upon me, my personal
representatives, and assigns.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this /~
day of
lq J. HI(~NS, JR.[
COMMONWEALTH OF PENNSYLVANIA )
( SS:
COUNTY OF CUMBERLAND ~ )
. Onthis, the /~day~f~~~/1/g/ ,2004 beforem--
undersigned officer, personally appeared JOHN J. HI~GJNS, JR., knov~n to me (~; ;;~isfactorily
proven) to be the person whose name is subscribed to the within instrument and acknowledged
that (s)he executed same for the purposes herein contained.
IN WITNESS WHEREOF_.,.L~a,~e lereunlto sel~my-h~aad angl official seal.
MI (DI-IAE L L.
ATTORNEY AT LAW
002 SOUTH 18TH STRI~ET
GAI~P HILL, PENNSYLVANIa- 17011
IN RE:
ESTATE OF
ANNMARIE HIGGINS
Deceased
) IN THE COURT OF COMMON PLEAS OF
) CUMBERLAND COUNTY,
) PENNSYLVANIA
)
) ORPHANS' COURT DIVISION
)
) NO. 21-03-0504
RECEIPT AND RELEASE
I, JOHN J. HIGGINS, JR., the undersigned, being a beneficiary under the Estate of
Annmarie Higgins, deceased, do hereby:
1. State and acknowledge that I am an adult individual;
2. Waive the filing of an Account or Schedule of Distribution by the personal
representative of the Estate;
3. Acknowledge that I have received the sum of $15,000.00, as a partial distribution to
which I am entitled as a beneficiary of the Estate ofAnnmarie Higgins;
4. To the extent of said distribution, release John J. Higgins, Jr., Administrator, of the
Estate of Annmarie Higgins, and his heirs and personal representatives, from all liabilities,
whether due to his negligence or otherwise, which he may have by reason of his administration
of the Estate;
5. Agree to refund to the Estate and to the said John J. Higgins, Jr., Administrator, any
portion of the distribution to which I am not properly entitled, and, to the extent of said
distribution, to indemnify him and the Estate for claims made against him and to reimburse him
and the Estate all expenses and costs incurred in connection with any such claim; and
6. Declare that this instrument shall be legally binding upon me, my personal
representatives, and assigns.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~
fi/t9 g'. ,2003.
__day of
(SEAL)
COMMONWEALTH OF PENNSYLVANIA )
COUNTY OF CUMBERLAND / ~SS:
On this, the /~4~ day of
,2003, before me, the
undersigned officer, personally appeared JOHN J. HIGGINS, JR., known to me (or satisfactorily
proven) to be the person whose name is subscribed to the within instrument and acknowledged
that (s)he executed same for the purposes tlerein contained.
IN WITNESS WHEREOF, I have ~ereuoto s~t my hand and official seal.
b ~3ary Publi~:] ,,
MI(3HA~L L. BANGS
ATTORNEY AT LAW
~O2 SOUTH lOTH STREET
G~P HILL, P~S~V~ 17011
.
· BUREAU OF INDIVIDUAL TAXES
V
INHERITANCE TAX DZVTSZON
DEPT.
HARRISBURG, PA 17118-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSEHENT, ALLO#ANCE OR DZSALLOHANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
REV-lee? EX AFP (01-05)
HICHAEL L BANGS
302 S 18TH ST
CAMP HILL
CUT ALONG THIS LINE ~
PA 17011
DATE 12-29-Z003
ESTATE OF HIGGINS
DATE OF DEATH 08-1q-Z!OOZ
FTLE NUMBER 21
COUNTY CUMBERLAND
ACH 101
I Alrlount Remitted
ANNHARIE
HAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 170!13
RETAIN LOWER PORTION FOR YOUR RECORDS
REV-1547 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALL~'~ ................. DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF HIGGINS ANNMARIE FILE NO. 21 03-050~ ACN 101 DATE 12-29-2005
TAX RETURN HAS: ( ) ACCEPTED AS FILED
(X) CHANGED SEE ATTACHED NOTICE
RESERVATION CONCerNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) 17/500.
2. Stocks and Bonds (Schedule B) (2) . O0
$. Closely Held S*ock/Partnership /nterest (Schedule C) ($) .
q. Mortgages/Notes Rece/vable (Schedule D) (q) .00
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 3119~. 05
6. Jointly Offned Property (Schedule F) (6) . Q0
7. Transfers (Schedule G) (7)
8. Total Assets (8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
6,712.~7
9. Funeral Expenses/Ada. Costs/HAsc. Expenses (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule 1) (10) I a 106.57
11. Total Deductions (11)
12. Nat Value of Tax Return (12)
13.
lq.
NOTE:
NOTE: To insure proper
credit to your accoun*,
subm/t the upper portion
of this form w/th your
tax payment.
q9.,qqq. 05
7.81g,0q
ql,625.01
.00 x
ql,625.01 x
.00 X
RECEIPT
NUMBER
CD005210
INTEREST IS CHARGED THROUGH 0i-13-200q
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
UI$COUNT
/NTEREST/PEN PAID (-)
.00
AMOUNT PAZD
q, 68q. 69
TOTAL TAX CREDIT !
BALANCE OF TAX DUEl
INTEREST AND PEN.
TOTAL DUE
ZF PAID AFTER DATE INDICATED) SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
q,68q.69
310.51
125.22
( TF TOTAL DUE TS LESS THAN $1) NO PAYMENT TS REI~UTRED.
TF TOTAL DUE TS REFLECTED AS A "CREDTT" (CR)) YOU MAY BE DUE
A REFUND. SEE REVERSE STDE OF THIS FORH FOR TNSTRUCT/ONS.) '~¥~
TAX CREDITS:
PAYMENT
DATE
11-06-2005
O0 = .00
Oq5 = .00
12 = q,995.00
15 = .00
(19): q,995.00
ASSESSMENT OF TAX:
15. Amount of Line lq at Spousal rata (15)
16. Amount of Line lfi taxable at Lineal/Class A rata (16)
17. Amount of Line lfi at Sibling rata (17)
18. Amount of Line lq taxable a~ Collateral/Class B rate (18)
19. Principal Tax Due
.00 X
Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (:13) . O0
Net Value of Estate Subject to Tax ('1~.) ql,625. O1
Z~ an assessmen~ ~as ~ssued previously, ZAnes 1~, 15 and/er 16, 17, 18 and
re~lec~ ~gures ~ha~ Anclude ~he ~o~al of ALL returns assessed ~o da~e.
RESERVATION:
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADNZN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on ar before December 1Z, 1982 -- if any futura interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of tho decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise end assess transfer Inheritance Taxes
at the lawful Class D (collateral) rate on any such future interest.
To fulfill the requirements of Section ZlqO of tho Inheritance and Estate Tax Act, Act Z$ of ZOO0. (72 P.S.
Section 91q03.
Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF NILLS, AGENT
A refund of a tax credit, which ams not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office
of the Register of Hills, any of the Z$ Revenue District Offices, or by calling the special gA-hour
ensaerJng service for forms ordering: 1-800-362-Z050; services for taxpayers with special hearing and / or
speaking needs: 1-800-~7-3020 (TT only).
Any party in interest not satisfied with tho appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBIOZI, Harrisburg, PA 17128-1021,
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
OR
1982
1983
198~
1985
1986
--Interest is calculated as falloas:
INTEREST = BALANCE OF TAX UNPAID
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (523 discount of
the tax paid is allowed.
The 1SI tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in tho the same tiaa period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning aith first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of
six (62) percent par annum calculated at a daily rate of .00016q. All taxes ahich became delinquent on end after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO3 ara:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
.0005~8 1987 92 .O00Zq7 1999 7Z .O0019Z
.000~38 1988-1991 X1Z .000301 2000 82 .000219
.000301 1992 92 .0002~7 2001 92 .0002~7
.000356 1993-199q 72 .000192 2002 62 .O0016q
.O00Z7q 1995-1998 92 .O00Zq7 Z003 52 .000137
X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect on interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
REV-1470 EX (6-88)
INHERITANCE TAX
EXPLANATION
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG~ PA 17128-0601
DECEDEN3~S NAME FILE NUMBER
Higgins, Annmarie 2103-0504
REVIEWED BY AcN
Daniel Heck 101
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
H B-3 The claim for the family exemption has been disallowed. The claiimant must be a spouse
or if no spouse, a parent or child living in the same household aS the decedent as of the
date of death.
ROW Page 1
BUREAU OF TNDTVTDUAL TAXES
INHERITANCE TAX DIVISION
DEPTo Z80601
HARRISBURG, PA 171Z8-060!
COMMONNEALTH OF PENNSYLVAN'rA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
REV-160? EX AFP C02-03)
MICHAEL L BANGS
302 S 18TH ST
CAMP HILL
~ ~, DATE 02-23-ZOOq
~¥'i)i. ESTATE OF HIGGINS
DATE OF DEATH 08-1q-2002
F'rLE NUMBER 21 05-050q
FEE 27 P1:03cOUNTY CUMBERLAND
ACN 101
Co., PA
Amoun~ Rmm/~ed
ANNMARIE
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To /nsure proper crmdi~ ~o your account, submi~ ~hm upper pore/on of ~chis form wi~h your ~ax payment.
CUT ALONG TH'rS LINE ~,~ RETA'rN LONER PORT'rON FOR YOUR RECORDS ~
REV-1607 EX AFP (01-03) ~ INHERITANCE TAX STATEMENT OF ACCOUNT
ESTATE OF HIGGINS ANNMARIE FILE NO. 21 05-050q ACN 101 DATE 02-25-200q
THIS STATEMENT 1S PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACM TN THE NAMED ESTATE. SHOWN BELON
1S A SUMMARY OF THE PRINCIPAL TAX DUE,, APPL]CCATZON OF ALL PAYMENTS., THE CURRENT BALANCE., AND., ZF APPLICABLE.,
A PROJECTED TNTEREST F'rEURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 12-29-2005
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
q,995.00
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-)
11-06-2005
01-05-200q
CD003210
CDOOSq12
.00
122.95-
[F PAID AFTER THIS DATE., SEE REVERSE
S/DE FOR CALCULATION OF ADDZT/ONAL INTEREST.
( ZF TOTAL DUE IS LESS THAN $1,
NO PAYMENT 1S REQUIRED.
IF TOTAL DUE 1S REFLECTED AS A 'CRED/T" (CR),
AMOUNT PAID
q,68q.69
q35.55
TOTAL TAX CREDIT ~,995.27
BALANCE OF TAX DUE .27CR
INTEREST AND PEN. .00
TOTAL DUE .27CR
YOU MAY BE DUE A REFUND. SEE REVERSE STDE OF TH/S FORM FOR INSTRUCTIONS. )
PAYMENT:
Detach fha top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
-- If RESIDENT DECEDENT make check or money order payabla to: REGISTER OF NZLLS, AGENT.
-- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA.
REFUND (CR]: A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at
the Office of the Register of Nills, any of the Z$ Revenue District Offices or free the Department's Z~-hour
answering service for forms ordering: 1-800-562-Z050; sarvicas for taxpayers with spacial hearing and / or
speaking needs: 1-BOO-qqT-50ZO (TT only).
REPLY TO:
Questions ragarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 28060I, Harrisburg, PA 171ZB-OBO1, phone
(717) 787-6505.
DISCOUNT:
If any tax due is paid within three (5) calendar months after the decadent's death, a five percent (52) discount
of the tax paid is allowed.
PENALTY:
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and nat
paid before January 18, 1996, the first day after the and of the tax amnasty pariod.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and one [1) day from the date of
death, to the date of payment. Taxes which became delinquent before January l, 1982 bear interest at tha rate of
six (6X) percent per annum calculated at a daily rate of .00016~. All taxes which became delinquent on and after
January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable intarest rates for 1982 through Z005 ara:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 202 .O00SqB 1987 92 .0002q7 1999 72 .000192
1985 16Z .000~58 1988-1991 112 ,O00SO1 2000 82 .000219
198~ 112 .000501 1992 92 .0002q7 2001 92 .0002q7
1985 152 .000556 1993-199~ 72 .000192 Z002 62 .00016~
1986 102 .00027q 1995-199& 92 .000Z~7 2005 52 .000157
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (1S) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.