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HomeMy WebLinkAbout08-06-12r~ 1505610143 REV-1500 Ex(°'_'°' PA De artment of Revenue OFFICIAL USE ONLY p Pennsylvania County Cade Year File Number Bureau of Individual Taxes OEPARTnENT OF REVENUE PO 60X.280601 INHERITANCE TAX RETURN 21 11 1061 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 08 24 2011 05 02 1922 Decedent's Last Name Suffix Decedent's First Name MI MCGRAIL III JOSEPH 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 WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW X' 1. Original Return : ~ 2. Supplemental Return ~~ 3. Remainder Return (date of death prior to 12-13-82) __ 4. Limited Estate ~ ~ 4a. Future Interest Compromise L, 5. Federal Estate Tax Return Required _ (date of death after 12-12-82) ',i X- g. Decedent Died Testate (Attach Copy of VYII) ~ ~ ~ Decedent Maintained a Living Trust (Attach Copy of Trust) 8. Total Number of Safe De - -- posit BOxeS ~ 9. Liti ation Proceeds Received g C_I 1 p. Spousal PovertY Credit ((date of death between 12-31=J1 and t-1-95) _ 11.Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number LEONARD TINTNER ESQUIRE 717 236 9377 First line of address 315 N FRONT STREET Second line of address City or Post Office State ZIP Code HARRISBURG PA 17101 Correspondent's a-mail address: Itlrltrler@btpalaW.COm REGISTER OF'fIVILLS USE ONLY ~..fJ ""^ ~ ' _J '7-1 _,. ~ t a7 r ~ m Ur --:- d~~l `..-' r r C"') C:7 - ~ ~ ~ .. _AI DA FILED C.S . +.i -[~ ~i _'1Z ~~ f~i `Wi`t 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. SIGN E OF PERSON RESPONSIBL R FILING RETURN DATE Lois C. Loz ~_ _~ p~ ~ A DRESS 120 GreeXfbriar Drive„ Marysville, PA 17053. SIGNA RE EPARER OTH ~ DATE Leonard Tintner, Esquire ADD ES 315 N. Front Street, Harrisburg, PA 17101 Side 1 1505610143 1505610143 J c~ REV-1500 EX Decedent's Name: MCGrall, Joseph J. III -- _ - RECAPITULATION 1. Real Estate (Schedule A) .......................................:............................................. .. 1. 2. Stocks and Bonds (Schedule B) .......................................................................... ... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)....... .. 3. 4. Mortgages & Notes Receivable (Schedule D) ...................................................... .. 4. 5 Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............. .. 5. 6. Jointly Owned Property (Schedule F) ~J Separate Billing Requested........... . 6. 7. Inter-Vivos Transfers & Miscellaneous -Probate Property ~ (Schedule G) ' Separate Billing Requested........... . 7. 8. Total Gross Assets (total Lines 1-7) ........................................................:.......... .. g. 9. Funeral Expenses & Administrative Costs (Schedule H) ...................................... . 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............................. . 10. 11. Total Deductions (total Lines 9 & 10) .................................................................. . 11. 12. Net Value of Estate (Line 8 minus Line 11) ......................................................... . 12. 13. Charitable and Governmental BequestslSec 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. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .00 15. 16. Amount of Line 14 taxable 11$ 153.24 at lineal rate X .045 r 16. 17. Amount of Line 14 taxable at sibling rate X .12 0 . 0 0 17. 18. Amount of Line 14 taxable at collateral rate X .15 0 . 0 0 18. 19. Tax Due ................................................................................................................. . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Decedent's Social Security Number 054 16 8004 121,000.00 13,734.94 134,734.94 18,132.28 1,449.42 19,581.70 115,153.24 115,153.24 0.00 5,181.90 0.00 0.00 5,181.90 Side 2 1505610243 1505610243 _J ~, REV-1500 EX Page 3 File Number 21-11-1061 Decedent's Complete Address: DECEDENT'S NAME McGrail, Joseph J. III ---- _ - STREET ADDRESS 1316 Carlisle Road ___ CITY STATE ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 0.00 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box 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. (1) 5,181.90 Total Credits (A + g) (2) 0.00 (3) 31.44 (4) (5) 5,213.34 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? ............................................................ ~ j [I 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................................................................................... __., _x~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?....... _I j xJ' 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. For dates of death on or after July 1, 1994 and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 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 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 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0 percent [72 P.S. §9116 (a) (1.2)]. . The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1 )]. . The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 1' Rev-1502 EX+(11-08) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF - I FILE NUMBER McGrail, Joseph J. III 21-11-1061 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. Attach a copy of the settlement sheet if the property has been sold Include a copy of the deed showing decedent's interest if owned as tenant in common. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Real Estate -one story ranch home located in Lower Allen Township, Cumberland County, 121,000.00 PA, known as 1316 Carlisle Road, Camp Hill, PA 1011. See Deed Book 173, page 487, Recorder of Deeds, Cumbeland County, PA -- Tax Parcel #13-23-0545-368. TOTAL (Also enter on Line 1, Recapitulation) I 121,000.00 (If more space is needed, additional pages of the same size) Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 11-08) .. CONNOR GROUP File No. MCGRAIL Uniform Residential A raisal Re ort Case No. The ^IlrflrlCA of Chic cumm~n~ o ..~ . - -- - -• • •- •~ •~•~~~ •~~~ ~~~~~~~,~~~~~~~ wn,i an accurate ano aae uatel su rted o inion of the market value of the subject ro ert . Pro rt Address 1316 CARLISLE ROAD Ci CAMP HILL Borrower State PA Zi Code 17011 N/A Owner of Public Record MCGRAIL JOSEPH GRYSTLE , , Count CUMBERLAND L al Descri lion DEED BOOK 00173 PAGE 00487 Assessor's Parcel# 13-23-0545-368 Tax Year 2010 R.E. Taxes $ 1 892.00 Nei hborhood Name HIGHLAND PARK /LOWER ALLEN Ma Reference 42-43 Occu ant Owner Tenant X Vacant S ecial Assessments $ N/A CensusTract 109 „ PUD HOA $ N/A er ear r month Pro e Ri hts A raised X Fee Sim le Leasehold Other describe Assi nmentT Purchase Transaction Refinance Transaction X Other(describe) ESTATE PURPOSES LenderlClient LOIS LOZ Address N/A, Is the sub ect ro rt current) offered for sale or has it been offered for sale in the twelve months riot to the effective date of this a raisal? Y X es No Re rt data sources used offerin s rice s and dates . THE SUBJECT HAS NOT BEEN LISTED WITHIN THE LAST TWELVE MO NTHS, AS PER THE MULTI LIST SERVICE. NO EXPIRED OR WITHDRAWN LISTINGS NOTED. I did X did not analyze the contract for sale for the subject purchase transaction. Explain the results of the analysis of the contract for sale or wh the an l i y a ys s was not erformed. THE SUBJECT IS NOT CURRENTLY UNDER AN AGREEMENT OF SALE TO TH , E APPRAISERS KNOWLEDGE. Contract Price N/A Date of Contract N/A Is the ro seller the owner of ublic record? Yes No Data Sources N/A Is there any financial assistance (loan charges, sale concessions, gift or downpayment assistance, etc.) to be paid by any party on behalf of th b • e orrower? Yes No If Yes re ort the total dollar amount and describe the items to be aid. N/A Note: Race and the racial com sition of the nei hborhood are not a isal factors. } ~~~ Location Urban X Suburban Rural Pro Values Increasin X Stable Dedinin PRICE AGE One-Un~~ 60 Built-U X Over 75% 25-75% Under 25% Demand/Su I Short e X In Balance Over $000 rs 2 4 U it - n 0 Growth Ra id X Stable Slow Marketin Time X Under3mtlts 3-6 mths Oversrrdhs 100 Low 30 Mufti-Famil Nei hborhoodBoundaries THE SUBJECT IS SITUATED NORTH OF CEDAR CLIFF DRIVE SOUTH OF 250 Hi h 80 Commercial 20 • ROUTE 581, EAST OF PARK CIRCLE AND WEST OF ROUTE 83 ., . 130 Pred. 60 Other SCHL 20 Nei hborhood Descri lion THE NEIGHBORHOOD CONSISTS OF VARIOUS STYLE MAINLY SINGL E FAMILY DWELLINGS, SIMILAR IN BUYER APPEAL AND CONSTRUCTION QUALITY. MAJOR EMPLOYERS AND DESIRED AMENITIES ARE AVAILABLE WIT H A SHORT COMMUTE. NO ADVERSE MARKETABILITY FACTORS WERE NOTED. Market Conditions includin su ort for the above conclusions CURRENT MARKET CONDITIONS ARE CONSIDERED STABLE A S MORTGAGE INTEREST RATES HAVE BEEN AVAILABLE IN THE 5% TO 6% RANGE FO R AN EXTENDED TIME PERIOD. SELLER CONCESSIONS ARE TYPICAL WITH FHA AND VA FINANCING. Dimensions AS PER ATTACHED PROPERTY CARD Area 16 ACRE Shape Rectan l gu ar View Residential/AVG S ecificZonin Ctassfication RESIDENTIAL Zonin Descri lion RESIDENTIAL USE Zonin Com liance X L al L at Nonconformin Grandfathered Use No Zonin III al describe Is the hi hest and best use of sub ect ro as im roved or as ro sed r tans ands cifications the resent use? X Yes No If No describe. Utilities Public Other describe Public Other describe Electrici X Off-site Im rovements-T a Public Privat e Gas X -- Water (X ~_ Street As halt X Sanitary Sewer ~ Alle None FEMA S cial Flood Hazard Area Yes X No FEMA Flood Zone C FEMA Ma # 421016 FEMA Ma Date 9/30/1977 Are the utilities and/or off-site im rovements t ical for the market area? X Yes No If No describe . Are there an adverse site conditions or external factors easements encroachments environmental conditions la d n uses etc. ? Yes X No If Yes describe. SITE IMPROVEMENTS CONSIST OF LANDSCAPING WHICH IS M I , A NLY LAWN ,WITH VARIOUS TREES', PLANTINGS, AND SHRUBBERY. THERE WERE NO ADVERSE ENVIRONMENTAL CONDITIONS NO TED, HOWEVER THE APPRAISER IS NOT AN ENVIRONMENTAL RISK SCREENER OR AUDITOR. ~~ ~ ~~: ~ Units X One One with Accesso Unit Concrete Slab Crawl S Foundation Walls Concrete/AVG ~~~ # of Stories 1 Sto X Full Basement Partial Basement Exterior Walls VINYUAVG Floors ~IHW/AVG T X Det Att. S-Del./End Unit BasementArea 1 033 s . ft. Roof Surface COMPlShin les/AVG Trim/Finish Wood/AVG X Existin Pr d U o e nder Connt. Basement Finish 25 % Gutters & Downs uts Metal/AVG Bath Floor Vin I/AVG Desi n S le RANCH/AVG Outside Entr /Exit X Sum Pum Window T Vin I/DH/AVG Year Built 1952 Bath Wainscot TILE/AVG Eviden f ce o Infestation Storm Sash/Insulated THERMO/AVG Car Stor e None Effective A e rs 18-22 YEARS Dam Hess Settlem t en Screens EXISTING/AVG Attic None X Drivewa # of Cars 2 Heatin X FWA HWB Radiant Amenities Woodstov s # Drivewa Surface AS halt Dro Stair Stairs Other Fuel Gas Fir la s # X Fence REAR Floor X Scuttle Coolin X Central Air Conditionin X PatiolDedc Pat X Porch COV/SCR Gar e # of Cars Finished Heated Pool Ca rt # of Cars Individual Other Other n n« e.,.,c.. ~_zf-- ~~ ~a~~ Grvven~ wisnwasnerl (Disposal Microwave) (Washer/Dryer Other (describe) vV~ Vu r-~ Finished area above rade contains: 6 Rooms 2 Bedrooms 1.00 Bath(s) 1 033 Square Feet of Gross Uving Area Above Grade • Additional features s ecial ener efficient items etc. COVERED FRONT PORCH, SCREENED SIDE PORCH REAR CONCRETE PATIO, ' WINDOWS REPLACED WITH VINYL CLAD THERMOPANES, PARTIALLY FINISHED LOWER LEVEL REC ROOM. Describe the condfion of the property (including needed repairs deterioration, renovations remodeling etc.). THE SUBJECT IS CONSIDERED IN OVERALL AVERAGE CONDITION, HOWEVER MINOR COSMETIC UPGRADINGS (PAINT / FLOORCOVERINGS) WOULD ENHANCE MARKETABILITY. NO MAJOR REPAIRS OR MODERNIZATIONS ARE REQUIRED FOR FAVORABLE MARKETABILITY. PROPERTY ORIGINALLY CONSTRUCTED AS A THREE BEDROOM DWELLING, HOWEVER A WALL WAS REMOVED TO ENABLE A FORMAL DINING ROOM. APPROPRIATE ADJUSTMENTS WERE APPLIED TO REFLECT COST TO CURE /MARKET REACTION. - Are there any physical deficiencies or adverse conditions that affect the livability, soundness or structural integrity of the property nYes X No If Yes describe THERE WERE NO ADVERSE PHYSICAL ISSUES OBSERVED, HOWEVER THE APPRAISER IS NOT A STRUCTURAL ENGINEER CSR .HOME INSPECTOR. Does the property generally conform to the neighborhood (functional utility style condilion use construction etc )~ X Yes CONFORMS TO THE NEIGHBORHOOD IN TERMS OF DESIGN AND APPEAL. THE SURROUNDING FAMILY RESIDENTIAL STRUCTURES. - eddie Mac Form 70 March 2005 Produced by ClickFORMS Software 800-622-8727 ~u, uescnoe i ht PKUPERTY NGS ARE MAINLY SINGLE Fannie Mae Form 1004 March 2005 .. ~' _ _ . CONNOR GROUP File No. MCGRAIL Uniform Residential A raisal Re ort Case No. There are 22 com arable ro rues current) offered for sale in the sub ect nei hborhood i ran n in rice from $ 115 There are 47 com arable sales in the subject nei hborhood within the ast twelve months ran i i ,000 to $ 155,000 FEATURE n n sale rice from SUBJECT COMPARABLE SALE # 1 COMPARABLE SALE # 2 115 000 to 155 000 Address 1316 C ARLISLE ROAD 1302 CARLISLE ROAD 1293 LOWTHER ROAD COMPARABLE SALE # 3 CAMP P HILL PA 17011 - _ CAMP HILL, PA 17011 CAMP HILL PA 17011 1177 SHOREHAM ROAD roximi to Subect , ~ 0 02 mites W i CAMP HILL, PA 17011 Sale Price . N A ,_ ,, 0.14 miles NW $ _~.. $ 129,900 j •. ~.~~~~o. . „ ~~ ~ $ ~ 0 27 miles NE Sale PricelGross ltv. Area 12_5 000 -----' ~ $ 0 u ~ ~ ' $ 118.85 s . ft ~ ~' mss' ':~ '- ' $ 83 ~ . _, ~ ,. , . ~ $ 144 OOC Data Sources Verification Sources . .28 s ft ~ ~ ~ ~ ad:,, - MLS/CH MLS # 10201346 MLS/CH MLS # 10208897 ~ D' ~ ~ , °' $ 1 09 s ft f Q ~`~'` ` ` MLSlCH MLS # 102109 VALUEADJUSTMENTS 4( ;R PUBLIC RECORD DESCRIPTION PUBLIC RECORD PUBLIC RECORD DESCRIPTION - $Ad~ t Sale or Financin us ment DESCRIPTION - $Ad'ustmen ~"' FHA/94DAY/MRK t DESCRIPTION - $ Ad ustn Concessions CON/6DAY/MRK SL CONCESS -2 00 NO FHA/45DAYlMRK Date of Sale/Time , CONCESS _ 2/25/2011 SL CONCESS ~,! Location 8/12/2011 SUB/AVG SUB/AVG 9/2/2011 Leasehold/Fee Sim le SUB/AVG Fee Sim le Fee Sim le SUB/AVG Site .16 AC/AVG 13 AC/AVG Fee Sim le Fee Sim le Uew .15 AC/AVG Residential/AVG Residential/AVG Residential/AVG 14 AC/AVG Desi n S le RANCH/AVG RANCH/AVG RANCH/AVG Residential/AVG Quali of Construction VINYUAVG ALUM/BRK/AVG BRK/STN/VIN/AV RANCH/AVG ActualA e 59 YEARS EST 59 YEARS EST 54 YEARS EST BRK/FRM/AVG Condition Avera e AVG + COSMET x 00 AVG + COSMET 61 YEARS EST Above Grade , -4,00 Total Bdrms Baths Total Bdrms Baths Total Bdrms Baths AVG + COSMET ..4 0 Room Count 6 2 1.00 5 3 1.00 7 Total Bdrms Baths Gross Livin Area 3 1.00 1 033 s . ft. 1,093 s . ft, 90 1 501 6 3 1.00 Basement & Finished ' s ' ft. -7,02 FL BS PRT REC FL BS FR 1 00 CRAWL 1,082 s . ft. _7 Rooms Below Grade , +9,00 NO BATH FULL BATH -1 50 NO BATH FL BS FR _1 0 Functional Utili , AvG - 26R Avera e -2 00 Avera e NO BATH Heatin /Coolin FWA/GAS/CA FWA/GAS/CA -2,00 FWA/GAS/CA Avera e _2,pi Ene Efficient Items STORM WIND STORM WIND STORM WIND FWA/GAS/CA Gara a/Car ort 0 CAR GARAGE 0 CAR GARAGE 0 CAR GARAGE STORM WIND Porch/PatiolDeck CV, SCR PR, PAT ENC POR 0 CAR GARAGE FIREPLACE 0 FIREPLACE 0 FIREPLACE COV PAT +1,00 COV PAT +1 0( _ 1 FIREPLACE -1,00 , 1 FIREPLACE -1,0( NetAd'ustment Total "~ + X Adjusted Sale Price - $ -11400 + X _ $ -4,020 ~ 13~ Net Adj` -9% X - $ -14,635 N t Ad of Com arables e ~ ~~ j: -3% I Net Adj: -10% ~~'~ Gross Ad' : 9% $ 118 500 Gross Ad~: 19% 120 980 Gross Ad~: 12% I X did did not research the sale or transfer histo of the sub ect ro and com arable sales If not l i . ez a n NO RECE NT SUBJECT SALES NOTED M research did X did not reveal an rior sales or transfers of the subject ro for the three ears rior to the effective date of thi Data sources PUBLIC RECORD i s a ra sal. ~ research did X did not reveal an rior sales or transfers of the com arable sales for the ear for to the date of sale of the com ar ~atasourcets) PUBLIC RECORD bl a e sale. ~e rt the results of the research and anal sis of the rior sale or transfer histo of the subject ITEM ro and com arable sales re rt a SUBJECT COMPARABLE SALE # 1 dditional rior sales on a e 3 . )ate of Prior Salelfransfer ' NO SALE IN LAST COMPARABLE SALE # 2 NO SALE IN LAST COMPARABLE SALE # 3 rice of Prior Sale/Transfer NO SALE IN LAST THREE YEARS YEAR NO SALE IN LAST )ata Sources COURTHOUSE YEAR PUBLIC RECORD YEAR COURTHOUSE ffective Date of Data Sources 9/8/2011 9/8/2011 PUBLIC RECORD 9/8/2011 ,nalysis of prior sale or transfer history of the subject property and rmm~ar~h~a ~,~„~ ~~~, nrr.r..T ...._ ._ __ 9/8/2011 Summary of Sales Comparison Approach THE SALES COMPARISON APPROACH TO V, COST AND INCOME APPROACHES WERE NOT CONSIDERED APPLICABLE. FOR SALES AND LISTINGS NOTED ABOVE, THE NEIGHBORHOOD WAS CONSI LOWER ALLEN TOWNSHIP BETWEEN 115,000 AND 155 nrtn nni ~ epc ~~ nr.- 121E 121 y5 ciIVEN THE GREATEST EMPHASIS. THE DETACHED HOMES'SITUATED WITHIN BY THE CENTRAL PENN MULTf LIST. 0 This appraisal is made XC~ "as is," subject to completion completed, 0 subject to the following repairs or alterations on thebas snof anhypotheU~tlocond~tionethat the repatYrsooh atlteratans have abeenecomp eted a ~~^ sbeen~~~ followin r wired ins on based on the extraordina assum tion that the condition or de6cienc does not re wire alteration or re air: ~ a n~-- ~~ Based on a complete visual inspection of the interior and exterior areas of the sub' ., conditions, and appraisers cert~cation, my (our) opinion of the market value, as de ned, of hey realneo scope of work, statement of assumptions and limiting # 121 000 as of SEPTEMBER 8 2011 which is the date of ins ion and the effectrv date of th s a bf ~ a~ this report is reddie Mac Form 70 March 2005 Produced by ClickFORMS Software 800-622-8727 Fannie Mae Form 1004 March 2005 CONNOR GROUP Market Conditions Addendum to the AppraisaV Report Case No. MCGRAIL The DUfDOSe of this adrienrii im is fn nrn~d,~o ~ti,. i....a,,.,.,r.,._...:.~ _ • - - -- -••-• •• •••,•• a~,~ a~,,~~a~C u. wCrscanamg or me mantel trends and conditions prevalent in the subject nei hborhood. This is a r wired addendum for all a raisal re orts with an effective date on or after A ril 1 2009. Pro rt Address 1316 CARLISLE ROAD Cit CAMP HILL State PA ZIP Code 17011 Borrower NIA Instructions: The appraiser must use the information required on this form as the basis for his/her conclusions and must provide support for those conclusions, regarding housing trends and overall market conditions as reported in the Neighborhood section of the appraisal report form. The appraiser must fill in all the information to the extent it is available and reliable and must provide analysis as indicated below. If any required data is unavailable or is considered unreliable, the appraiser must provide an explanation. It is recognized that not all data sources will be able to provide data for the shaded areas below; if it is available, however, the appraiser must include that data in the analysis. If data sources provide all the required information as an average instead of the median, the appraiser should report the available figure and ident'rfy it as an average. Sales and listings must be properties that compete with the subject property, determined by applying the criteria that would be used by a prospective buyer of the subject roe . The a raiser must ex lain an anomalies in the data such as seasonal markets new construction foreclosures etc. " ` ,;:,, ~ k Prior 7-12 Months Prior 4~ Months Current - 3 Months w.K~«~ ~ W ,,"r„, Overall Trend Total # of Com arable Sales Settled 20 9 18 Increasin X Stable Declinin Abso lion Rate Total SaleslMonths 3.33 3.00 6.00 Increasin X Stable Declinin Total # of Com arable Active Listin s ~ i -- ~~ ~• ~ - ~ 11 ~ r ~ (3t@ ,, ~ ~ I~n" ast -. _ ,. Months of Housin Su I Total Listin slAb. Rate) i _ _0 3Q~ ' ~ 3,Oa 1 83 u . '~ ..fga -'rior 7-12 Months Prior 4-6 Months Current - 3 Months Median Com arable Sales Price Overall Trend 134,000 136,000 136,450 Increasin X Stable Declinin Median Com arable Sales Da s on Market 70 123 gg Median Com arable List Price ~ -- Declinin X Stable Increasing ? 13s,4~o 139,400 139,450 ~~~~'' ~a + n - Median Com arable Listin Da s on Market 241 $• '- - ~`'~~'~` ~ ~~clr~n - _- i45 5g ~, ~ :, - Median Sale Price as % of List Price - ~' "'a ~ Fu ha . 9 n_• 96.09 97.56 97.84 .•Increasin X Stable Declinin Seller- develo r builder etc aid financial assistance revalent? X Yes No Explain in detail seller concessions trends for the past 12 months (e.g. seller contributions increased from 3% to 5%, increasing uselrof buydowns, closing costs Increasin condo fees o lions, etc. SELLER CONCESSIONS ARE TYPICAL IN THE 3% TO 6% OF SALES PRICE RANGE. LOCAL BUILDERS ARE OFFERING MORE SIGNIFICANT CONCESSIONS, IN THE FORM OF COST CONTRIBUTIONS, AND OR PURCHASER SELECTED UPGRADES /OPTIONS. Are foreclosure sales REO sales a factor in the market? Yes X No If es ex lain includln the trends in listin s and sales of foreclosed o erties . WHILE THERE ARE REO SALES WITHIN THIS LOCALE, THEY HAVE NOT ADVERSELY AFFECTED THE SURROUNDING REAL ESTATE TO AN UNDESIREABLE DEGREE. Cite data sources for above information. CENTRAL PENN MULTI LIST. Summarize the above information as support for your conclusions in the Neighborhood section of the appraisal report form. If you used any additional information, such as an anal sis of endin sales and/or ex fired and withdrawn listin s to formulate our conclusions rovide both an ex lanation and su rt for our conclusions. THE AVAILABILITY OF LOW MORTGAGE INTEREST RATES HAS KEPT THE OVERALL MARKET STABLE. If the subject is a unit in a condominium or coo rative ro ect tom lete the followin : Pro ect Name: Sub ect Pro~ect Data Prior 7-12 Months Prior 4-6 Months Current - 3 Months Total # of Com arable Sales Settled Overall Trend Abso lion Rate Total Sales/Months Increasin Stable Declinin Total # of Active Com arable Listin s ,'~Yj: •^.w - - Increasin Stable Declinin Months of Unit Su I Total Listin slAb. Rate _'' `• t' ~ ,. ,' Are foreclosures sales (REO sales) a factor in the project? Yes eNo If yes, indicate tha numFwr „r RFn ~,~~,..,.,.....~ _.._,_• .• ~ ' 1 .,r a ..............a _----1 State License/Certification # RL-000794-L State PA Email Address C21 CONNOR@AOLCOM addle Mac Form 71 March 9nn4 Produced by ClickFORMS Software 800-622-8727 Fannie Mae Form 1004MC March 2009 , Rev-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF (FILE NUMBER McGrail, Joseph J. III 21-11-1061 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 1 PNC Bank -Checking Account No. 5140286381 -close account 2,378.87 2 2004 Subaru Legacy Sedan 10,015.00 3 AAA Central Pennsylvania -refund 31.25 4 Blue Cross Blue Shield -refund 15.13 5 Insurance Proceeds 1,113.69 6 Ohio Casualty Insurance Co. -return of premium - (auto coverage) 181.00 TOTAL (Also enter on Line 5, Recapitulation) I 13,734.94 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) EFORM100472-0900 ~'~ ~BA~ Your account was DEBITED for the following reason: ^ Check # posted on encoding error posted to incorrect account © CIOSed aCCOURt 5140286381 ^ Branch adjustment (branch name) ^ Service charge error ^ Other: Account Number File ID AMOUNT $ 2, 333.87 5140286381 040 PNC Bank, National Association D JOSEPH J MCGRAIL FOR BANK USE ONLY E LOIS C LOZ Branch #/Dept. # Date B ROBYN S DOUGHERTY 0000006 10/21/2011 ~ 1316 CARLISLE RD T Prepared By (PRINT Name) Authorized By CAMP HILL, PA 17011-6102 SOPHIA PASICHNIK Customer's Advice of Charge a ~: .. .~..._. ._ ~.~~__/ ..... ~__ -- __ - _- -. J !lsed Car Private PartyPrices 2004 Subaru Legacy L Sedan 4D Mileage: 4,500 Private Party Excellent $11,590 Good $11,015 Fair $10,115 Vehicle Highlights MPG: City 19/Hwy 25 Max Seatin Doors: 4 Engine: 4- Drivetrain: AWD Transmissit EPA Class: Compact Cars Body Style: Country of Origin: Japan Country of _~~., edit options change style • REV-1151 EX+t10-06) COM INOHER TANCEOT~ERETSURNANIA RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER McGrail, Joseph J. III 21-11-1061 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT N MBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 3,597.00 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Lois C. Loz Street Address 120 Greenbriar Drive City Marysville state PA zip 17053 Year(s1 Commission paid 2012 4,500.00 2. Attorney's Fees BOSWeII, Tintner & Piccola 4,500.00 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 4. Probate Fees Cumberland County Register of Wills 323.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 5,211.78 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 18,132.28 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF (FILE NUMBER McGrail, Joseph J. III 21 11 1061 ITEM NUMBER DESCRIPTION AMOUNT Funeral Ex ense~ 1 Aver Cremation -funeral -internment -services -announcements and death certificates 3,597.00 H-A 3,597.00 Other Administrative Costs 2 1316 Carlisle Road, Camp Hill PA -Expenses to prepare real estate property for sale 98 3.83 3 Boswell, Tintner 8~ Piccola -disbursements 25.00 4 Cumberland Law Journal -legal advertising 75.00 5 Lower Allen Township -sewer and refuse 108.95 6 Lower Allen Township -sewer and refuse 103.95 7 Lower Allen Township -sewer and refuse 108.95 8 Mid-State Carpet Masters -power wash property siding 424.00 9 Mike Conner -real estate appraisal 300.00 10 Pennsylvania American Water -October 2011 17 92 11 Pennsylvania American Water -November 2011 32.35 12 Pennsylvania American Water -December 2011 28 67 13 Pennsylvania American Water -January 2012 28.33 14 Pennsylvania American Water -February 2012 9 85 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF ( FILE NUMBER McGrail, Joseph J. III 21-11-1061 ITEM NUMBER DESCRIPTION AMOUNT 15 Pennsylvania American Water -March 2012 14.71 16 PPL -November 2011 127 77 17 PPL -December 2011 58.97 18 PPL -January 2012 58 98 19 PPL -March 2012 30.98 20 PPL -April 2012 30.97 21 Reserve for Register of Wills -filing fees and Pennsylvania Inheritance Tax -interest and 500.00 penalty 22 Robert Viering Electric -electrical repairs 1,300.00 23 Shawn's Landscaping 8~ Hardscaping -mowing 60.00 24 Shawn's Landscaping &Hardscaping -mowing 65.00 25 Shawn's Landscaping &Hardscaping -mowing 152.00 26 The Sentinel -legal advertising 210.78 27 UGI -October 2011 70.00 28 UGI -November 2011 119.34 29 UGI -December 2011 95.48 30 UGI -December 2011 70.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF I FILE NUMBER McGrail, Joseph J. III 21-11-1061 ITEM NUMBER DESCRIPTION AMOUNT H-B7 5,211.78 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Y~ Rev-1512 EX+(12-08) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF McGrail, J Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Camp Hill Emergency Physicians 9.14 2 Camp Hill Emergency Physicians 25.34 3 Central PA Hema & Med Onc Assoc 27.00 4 Golden Living Center West 13.50 5 Holy Spirit Hospital 567.29 6 Holy Spirit Hospital 38.18 7 Holy Spirit Hospital 19.01 8 Nephrology Assoc. of Gen PA 37.31 9 Quantum Imaging Therapeutic 13.91 10 Spirit Physicians Services 63.56 11 Susquehanna Internal Medicine 30.35 12 Susquehanna Internal Medicine 6.97 13 Vascular Associates 430.38 14 Verizon 55.76 15 West Shore Anesthesia Assoc. 24.39 16 West Shore Anesthesia Associates 75.54 17 West Shore Pathology 11.79 (FILE NUMBER ~h J. III 21-11-1061 TOTAL (Also enter on Line 10, Recapitulation) I 1,449.42 (If more space is needed, additional pages of the same size) Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08) ' ` REV-1513 EX+(11-08) SCHEDULE J COMMONWEALTCCH OF PENNS~JYLVANIA BENEFICIARIES IN RESIDENTED CE EDENTRN ESTATE OF McGrail, Jose h J. III NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I~ TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 a 1.2 Robyn S. Dougherty 122 Greenbriar Drive Marysville, PA 17053 Lois C. Loz 120 Greenbriar Drive Marysville, PA 17053 Joann Washburn 1907 Eloise Cove Drive Winter Haven, FL 33880 FILE NUMBER 21-11-1061 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE DECEDENT (Words) ($$$) Not i t Trus e s Daughter 1/3 of residuary estate Daughter 1/3 of residuary estate Daughter 1/3 of residuary estate ~ ~ Total Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet, as a ro NON-TAXABLE DISTRIBUTIONS: II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08)