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HomeMy WebLinkAbout01-30-13 1505610140 REV-1500 EX (01-10) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 1 2 0 8 8 2 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 6 2 0 1 2 0 1, 1 2 1 9 L 7 Decedent's Last Name Suffix Decedent's Firs t Name MI S H O P E C H A R L O T T E C (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82) ^X 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number M U R R E L W A L T E R S I I I E S Q 7 1 7 6 9 7 4 6 5 0 First line of address 5 4 E A S T ~1 A I N S T R E E T Second line of address City or Post Office State M E C H A N I C S B U R G P A Correspondent's a-mail address: ZIP Code ~GISTER OF V1(IL:I~S USE OAt1,Y C ~ ,. ~ ~ r ~T5 ~; ;~ P`i'p ..'". ~::~ N..,F ~ ... y ...~ ~ n p,+.. ~~~.~~,, . ,- • _b ~...., ....v _• DAVE''FILED _. _~~~ ., 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. SIGNAF PERSON RESPON IBLE FOR FILING RETURN DATE ADDRESS BRIAN S• SHOPE, 25 WH TE BIRCH LANE MECHANICSBURG PA 17050 SIGNATURE OF PREPA - OTf-IE THAN PRESENTATIVE DATE _~~~~~ ADDRESS MURREL R. ~T ~, I'I, 54 E• MAIN ST MECHANICSBURG PA 17055 PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610140 1505610140 J / „) n~N Continuation of REV-1500 Inheritance Tax Return Resident Decedent CHARLOTTE C. SHOPE 21 12 0882 Decedent's Name Page 2 File Number Correspondents Name Daytime Telephone Number M U R R E L W A L T E R S I I I E S Q 7 1 7 6 9 7 4 6 5 0 First line of address 5 4 E M A I N S T R E E T Second line of address City or Post Office State ZIP Code M E C H A N I C S B U R G P A 1 7 0 5 5 Correspondent's a-mail address: 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. SIGNATURE OF PE N RESPONSIBLE FOR FILING RETURN DATE l -- 3 ADDRESS BETTY E. JUMPER, 342 S. WASHINGTON STREET MECHANICSBURG PA 17055 J 1,50561,0240 REV-1500 EX Decedent's Social Security Num ber ~ecedent'sName: CHARLOTTE C SHOPE RECAPITULATION 1. Real Estate (Schedule A) ........................................... 1. 1 0 2 0 0 0• 0 0 2. Stocks and Bonds (Schedule B) ...................................... 2. • 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. • 4. Mortgages and Notes Receivable (Schedule D) .......................... 4. • 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 5 6 9 9 . 5 7 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. • 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ....... 7. 8. Total Gross Assets (total Lines 1 through 7) ........................... 8. 1 0 7 6 9 9 . 5 7 9. Funeral Expenses and Administrative Costs (Schedule H) .................. 9. 1 0 3 1 3 . 5 2 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ............. 10. 4 2 6 6 • 2 6 11. Total Deductions (total Lines 9 and 10) ............................... 11. 1, 4 5 7 9 . 7 8 12. Net Value of Estate (Line 8 minus Line 11) ............................ 12. 9 3 1 1 9 . 7 9 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ...................... 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... 14. 9 3 1 1 9 . 7 9 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0 0 0 0 15. 16. Amount of Line 14 taxable at lineal rate X .045 9 3 1 1 9 7 9 16. 17. Amount of Line 14 taxable at sibling rate X .12 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 Side 2 L 1505610240 0. 0 0 4 1 9 0. 3 9 0. 0 0 0. 0 0 4 1, 9 0. 3 9 15D5610240 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 12 0882 DECEDENT'S NAME CHARLOTTE C. SHOPE STREET ADDRESS 342 S. WASHINGTON STREET CITY MECHANICSBURG STATE PA ZIP 17055 Tax Payments and Credits: ~. Tax Due (Page 2, Line 19) (1) 4,190.39 2. Credits/Payments A. Prior Payments B. Discount Total Credits (A + B) (2) 0.00 3. Interest (3) 4, If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 0.00 5, If Line 1 + Line 3 is greater than Line 2, enter the difference, This is the TAX DUE. (5) 4,190.39 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 : ................................................................. ..... ^ Q b. retain the right to designate who shall use the property transferred or its income; .......................... ..... ^ Q c. retain a reversionary interest; or ........................................................................................... ..... ^ 0 d. receive the promise for life of either payments, benefits or care? .................................................. ..... ^ Q 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................................................. ..... ^ Q 3, Did decedent own an "intrust for" or payable-upon-death bank account or security at his or her death? .... ..... ^ Q 4, Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? ............................................................................................. ..... ^ ^X 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 Jan. 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)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1502 EX+ (01-10) pennsylvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF FILE NUMBER: CHARLOTTE C. SHOPE 21 12 0882 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 that 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. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common, VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1. 342 S. WASHINGTON STREET 102,000.00 MECHANICSBURG, PA 17055 APPRAISED VALUE CR CONSULTING AND APPRAISAL SERVICES TOTAL (Also enter on Line 1, Recapitulation.) I $ 1 If more space is needed, use additional sheets of paper of the same size. ~• CR Consulting & Appraisal Services Main File No. J m er Pa a #1 R ESIDENTIAL APPRAISAL SUMMARY REPORT mk Flle No.: Jum er Pro Address: 342 S Washin ton St City: Mechanicsbu State: PA Zi Code: 17055 ~, Cou Cumberland Le al Descri lion: Block 5 Tract 115 ~ W Assessor's Parcel #: 20240785225 'm Tax Year: 2011 R.E. Taxes: $ 1 525 S ecial Assessments: $ 0 Borrower rf licable : Sho e ~ rn Current Owner of Record: Sho Occu anC ®Owner ^ Tenant ^ Vacant ^ Manufactured Housin Pro'ect T e: ^ PUD ^ Condominium ^ Coo native ^ Other describe HOA: $ ^ a ear ^ er month Market Area Name: Mechanicsbu Map Reference: 3245A Census Tract: 0115.00 The u ose of this sisal is to develo an o inion of: ®Market Value as defined , or ^ other a of value describe z g This re ort reflects the folbwin value 'rf not Current, see comments : ®Cument a Ins 'on Date is the Effective Date ^ Retros ~ e Pros ective A roaches develo ed for this a sisal: ®Sales Com orison A roach ^ Cost A roach ^ Income A roach See Reconciliation Comments and Sco a of Work Pro Ri hts raised: ®Fee Sim le ^ Leasehold ^ Leased Fee ^ Outer describe ~ Intended Use: The intended use of this appraisal report is for estate purposes a Intended Users name or e : Jum r Client: Jum er Address: 342 S Washi ton St, Mechan"x:sbur PA 17055 A praiser: Matthew Kenned ,PA StateCertRe rain Address: 3920 M arket St, Cam Hill, PA 17011 Z Location: Urban Suburban Rural Built up: ^ Over 75% ®25-75% ^ Under 25% PnxJominant ~upa~Y One-Unit Housing PRICE AGE Present Land Use One-Unit 75 % Change in Land Use ®Not Likety p Growth rate: ^ Rapid ®Stable Slaw ^ ®Owner 85 $(000) (yrs) 2-4 Unit 5 % ^ Like ty * ^ In Process ~ Property values: ^ Increasing ®Stable ^ Declining ®Tenant 10 45 Low 0 Mufti-Unit 5 % * To: Demand/supply: ^ Shortage ®In Balance ^ Over Supply ®Vacant (0-5%) 385 Hi h 195 Comm'I 15 % N Marketing time: ^ .Under 3 Mos. ®3-6 Mos. ^ Over 6 Mos. ^ Vacant >5% 150 Pred 60 % c a Market Area Boundaries, Description, and Market Conditions (ncluding support for the above characteristics and trends): See attached 1004MC w o: a w Y Q Dimensions: No Surve Provided Site Area: .24 ac Zoning Ctass'rfication: Residential Description: 101-Residential 1 Family Zoning Compliance: ®Legal ^ Legal rfonconforming grandfathaed ^ Illegal ^ No zoning Are CC&Rs a liable? ^ Yes ®No ^ Unknown Have the documents been reviewed? ^ Yes ®No Ground Rent rf liable $ / Highest & Best Use as improved: ®Presenl use, or ^ Other use (explain) Z O Actual Use as of Effective Date: Residential Single Family Use as appraised in this report Residential Sin le Fami Summary of Highest 8 Best Use: Residential Single Family a ~ w y Utilities Public Other Provider/Description Eleclriciiy ® ^ Public Gas ® ^ Public Water ® ^ Public Sanitary Sewer ® ^ Public Storm Sewer ® ^ Public Off-site Improvements Type Public Private Street Asphalt ® ^ Curb/Gutter Concrete ® ^ Sidewalk Concrete ® ^ Street Lights Typical ® ^ Alle ^ ^ Topography General Level S¢e T ical Shape Rectangular Drainage T ical View T ical Other site elements: ®Irfside Lot ^ Coma Lot ^ Cul de Sac ^ Underground Utilities ^ Other describe FEMA S ec'I Flood Hazard Area ^ Yes ®No FEMA Flood Zone X FEMA M # 42041 C0259E FEMA M Date 03/16/2009 Site Comments: The subiect site appears typical to the market area. General Description # of Units 1 ^ Acc.Unit Exterior Description Foundation Bbck/A Foundation Slab N/A Basement None Area Sq. Ft. 72 Heating Type Rad # of Stories 1 Exterior Walls Sidi /A Crawl Space N/A % Flnished Fuel Oil Type ®Det ^ Att. ^ Roof Surface As haftShin le/ Basement Full Ceiling Unfinished ~ Design (Style) Rancher ® E>asting ^ Proposed ^ Und.Cons. Actual Age (Yrs.) 112 Gutters ~ Dwnspts. Yes/A Window Type DoubleHun /A Storm/Screens Standard Sump Pump ^ Dampness ®Reported Settlement None Noted Walls Unfinished Floor Unfinished Outside Entry Walk-Out Cooling Central None Other w Effective A e rs. 15 Infestation None Noted ~ > ~ Interior Description Appliances Floors Car et/LiNAv Refrigaator ® Walls D IUPlaster/Av Range/Oven ® Attic ^ None Stairs ® Drop Stair ^ Amenities Fireplace(s) # Woodstove(s) # Patio Car Store ge ^ None Garage # of cars ( 1 Tot.) Attach. ~ TrirrVFnish Wood/A Disposal ^ Scuttle ^ Deck Detach. W Bath Fbor Linoleum/Av Dishwasher ^ Doorway ^ Porch Front Btt: In 1 ~ Bath Wainscot Fiberglass/Av FaNHood ® Floor ® Fence Rear Carport O Doors Wood/Av Microwave ® Heated ^ Pool Driveway Z Washer/D er ® Flnished ® Surface As haft ~ Flnished area above grade contains: 5 Rooms 1 Bedrooms 1 Baths 840 S uare Feet of Gross Livin Area Above Grade a Additional features: See below. U w c Describe the condition of the property (including physical, functional and external obsolescence): Per the homeowner, the subject experiences water entry into basement during significant rainfall. While this is somewhat typical for older homes in the area, it is considered a marketability concern. This negative characteristic is accounted for under condtion, even though the subject has some updates (kitchen cabinets and counters, newer roof and downspouts, and porch). tt should also be noted that the subiect's attic is finished and appears to be used as a 2nd bedroom. tt would appear that the attic is included in the square footage per County public record. However for the purposes of this report, it is not included in the GLA because it is unheated. ® ~ Copyright© 2007 by a la mode, inc. This torn maybe reproduced unmodified without written permission, however, a la mode, inc. must be acknowledged and credited. - --~ - ` -- ~ - ~- =- Form GPRES2 -'WinTOTAL' aooraisal software by a la mode. inc. -1-800-ALAMODE 3/2007 M 'n Fle No. Jum er Pa a #2 RESIDENTIAL APPRAISAL SUMMARY REPORT mk File No : Jumper My research did did not reveal any prior sales or transfers of the subject property for the tttree years prior to the effective date of this appraisal. ~ Data Sources : MLS/Public Records O 1st Prior Sub'ect Sale/Transfer Artarysis of saleJVansfer history and/or arty current agreement of sale/Gsting: Na N Date: No riot sales histo ~ Price: in ast 36 months w Sources :Public Record z 2nd Prior Sub'ect SaleJTransf~ Q Date: ~ Price: Sources SALES COMPARISON APPROACH TO VAL UE B develo The Sales Com orison A roach was not develo ed for this a sisal. FEATURE SUBJECT COMPARABLE SALE # 1 COMPARABLE SALE # 2 COMPARABLE SALE # 3 Address 342 S Washington St Mechanicsbu PA 17055 120 E Keller St Mechanicsbur PA 17055 1708 Sheepford Rd Mechanicsbu PA 17055 423 S High St Mechanicsbur PA 17055 Probm' to Sub'ect 0.61 miles NE 4.39 miles E 0.20 miles NE Sale Price $ $ - 95,000 $ 105 000 $ 113 000 Sale Price/GLA $ Na /s .ft. $ 121.79 /5 .ft. $ 106.17 /s .ft. $ 78.47 /s .ft. Data Sources Ins ection MLS MLS MLS Verification Sources Public Records Public Record Public Record Public Record VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION + - $ Ad'ust. DESCRIPTION + - $ Ad'ust. DESCRIPTION + - $ Ad'ust. . Sales or Financing Concessions Na Na DOM 32 FHA SS $4k -1 150 DOM 88 FHA SS $6300 -3,150 DOM 30 Conv SS $0 Date of Sale~me Na 06/12 COE 04/12 COE 07/12 COE Ri hts raised Fee Sim le Fee Sim le Fee Sim le Fee Sim le Location Suburban Suburban Suburban Suburban Site .24 ac .10 ac .77 ac -2,500 .10 ac Yew T ical T ical Backs Tum ike +2,500 T ical Desi n S le Rancher Colonial Rancher Colonial Oual' of ConsVuction Averse Averse Averse Avers e A e 112 140 73 112 Condition Avers e - Avers a -2 500 Avers a -2 500 Avers a -2 500 Above Grade Total Bdrrns Baths Total Bdrms Baths Total Bdrms Baths Tahal Bdmrs Baths Room Count 5 1 1 5 2 1 5 2 1 6 3 1 -1 500 Gross Livi Area 840 s .ft. 780 S .ft. 0 989 s .ft. -1,490 1 440 s .ft. -6 000 Basement 8 Finished Rooms Below Grade Unfinished None Unfinished None Unfinished None Unfinished None Functional Utility Averse Averse Averse Avers e Heatin Conlin Rad/None FA/None Rad/None FA/None x Ener Efficient items T ical T ical T iCal T ical Q Gana e/Ca ort 1 Car Gara a None +1 500 Z Car Gara a -1 500 None +1,500 ~ Porch/Patio/Deck Porch Patio Porch Porch a Flre lace None None FP -1 000 None Fence,Shed,Pool Etc Fence Shed Fence +500 None +1 000 Fence +500 z 0 a g Net Ad'ustment otal ^ + ®- $ -1 650 ^ + ®- $ -8,640 ^ + ®- $ -8,000 ~ v~ Adjusted Sale Price of Com ambles Net 1.7 % Gross 5.9 % $ 93,350 Net 8.2 % Gross 14.9 % $ 96,360 Net 7.1 % Gross 10.6 % $ 105,000 ~ uQi Summary Of Sales Comparison Approach K is noted that comparable 2 is somewhat distant in proximity to the subject. his included based on similar style and overall appeal as the subject The comparables chosen are considered the most recent similar, and proximate available and should tend to create a reliable indication of overall value/marketability for the subject. Comps 384 appear most reliable based on proximfir to the subject and are given slightly more weight. SRe adjustments have been based on market reaction, with an estimated price per acre of 55,000 Condition adjustments are based on-MLS listing remarks and/or interior photos for the comparables See property condition notes on page 1 Comps 182 are not adjusted for bedroom count as the subject's attic could be considered a bedroom with the installation of a permanent heat source. Indicated Value b Sales Com orison roach $ 102,000 ~ _ Copyright® 2007 by a la mode, inc. This form may be reproduced unmod'died without written permission, however, a la mode, inc. must be acknowledged and credited. Form GPRES2 -'WinTOTAL' appraisal software by a la made, inc. -1-800-ALAMODE 3/2007 Main File N . m er Pa a #3 RESIDENTIAL APPRAISAL SUMMARY REPORT mk FIeNo.: Jumner COST APPROACH TO VALUE 'rf develo The Cost A roach was not develo eel for this appraisal. Provide ad wale information for re licafion of ttte followin cost fi ures and calculations. Support for the opinion of site value (summary of comparable land sales or other methods for estimating site value): The cost approach is deemed not reliable indication of value. = ESTIMATED REPRODUCTION OR ^ REPLACEMENT COST NEW OPINION OF SfTE VALUE _______..__.__________________________._-_________.________- _$ ~ o Source of cost data: Ouali rati from cost service: Effective date of cost data: DWELLING S .Ft. @ $ _ - _$ S .Ft. @ $ _ _ _$ a Comments on Cost Approach (gross living area calculations, depreciation, etc.): S .Ft. @ $ _ _ _$ a S .Ft @ $ ___ _$ O ___ _$ ~ Gars elCa ort S .Ft. @ $ .. _$ Total Estimate of Cost-New _ _ _$ Less Ph sical Functional External De reciafion =$ De reciated Cost of I rovements _____________________________________________ _$ "As-is" Value of Site Im rovements ____________________.----------------------- _$ _$ _$ Estimated Remainin Economic Life rf r wired : Years . INDICATED VALUE BY COST APPROACH _-_------_-__----------------__ =S = INCOME APPROACH TO VALUE 'rf develo The Income A proach was not developed for this appraisal. a Estimated Month) Market Rent $ X Gross Rent Mufti tier = $ Indkxrted Value Income A roach a Summary of Income Approach (ncluding support for market rent and GRMj: a w O U Z PROJECT INFORMATION FOR PUDs 'rf a liable ^ The Subject is art of a Planned Unit Develo merit. Le al Name of Pro ect: o Describe common elements and recreational facilities: a Indicated Value b :Sales Com orison roach $102 000 Cost A roach ('rf Bevel $ Income A roach ('rf deveb ) S Flnal Reconciliation The market data approach best reflects the attitudes of buyers and sellers in today's market place. SEE ABOVE z 0 ~ z O U This appraisal is made ®"as is", ^ subject to completion per plans and spec'rfications on the basis of a Hypothetical Condition that the improvements have been completed, ^ subject to the fallowing repairs or alterations on the basis of a Hypothetical Condition that the repairs or alterations have been completed, ^ subject to the following required inspection based on the Extraordinary Assumption that the condition or deficiency does not require alteration or repair. W d' ^ This re ort is also subject to other Hy othetical Conditions and/or Extraordinary Assumptions as specified in the attached addenda. Based on the degree of inspection of the subject property, as indicated below, defined Scope of Work, Statement of Assumptions and Limiting Conditions, and Appraiser's Cert~cations, my (our) Opinion of the Market Value (or other specified value type), as defined herein, of the real property that is the subject of this report is: $ 102,000 , as of: 09/06/2012 ,which is the effective date of this appraisal. ff indicated above, this Opinion of Value is subject to Hypothetical Conditions and/or Extraordinary Assumptions included in this report. See attached addenda. ~ w ~ ~ ra- a A true and complete copy of this report corrtains 15 pages, including exhibits which are considered an integral part of the report This appraisal report may not be properly understood without reference to the information contained in the complete report Attached ErdtibRs: ®Scope of Work ®Limlting CorxlJCertifications ^ Narrative Addendum ®Photograph Addenda ®Sketch Addendum ®Map Addenda ®Additianal Sales ^ Cost Addendum ^ Flood Addendum ^ Manuf. House Addendum ^ H othetical Conditions ^ Extraordina Assum lions ^ ^ ^ Client Contact: Lome Jumper Client Name: Jumper E-Mail: Na Address: 342 S Washin ton St Mechanicsbu PA 17055 ~ ~ a ~ APPRAISER ' ~ ~ _ Appraiser Name: tthew Kenned PA StateCertRe raiser Company: CR Consulting ~ Appraisal Services SUPERVISORY APPRAISER (if required) or CO-APPRAISER (if applicable) Supervisory or Co-Appraiser Name: Comparry: rn Phone: 717-763-1112 Fax: 717-763-1007 E-Mail: matt _crconsufting.us Phone: Fax: E-Mail: Date of Report (Signature): 09/14/2012 Ucense or Certification #: RL139434 Slate: PA Designation: PA State Certified Residenfral Appraiser Date of Report (Signature): Ucense or Certification #: State: Designation: Expiration Date of License or Certification: 06/30/2013 Inspection of Subject: ®Interior & Exterior ^ Exterior Only ^ None Date of Inspection: 09/06/2012 Expiration Date of License or Certification: Inspection of Subject: ^ Interior & Exterior ^ Exterior Only ^ None Date of Inspection: ~ Copyright® 2007 by a la mode, inc. This torm may be reproduced unmod~ed without written permission, however, a la mode, Inc. must oe acknowledged and credited. ®- '- - - - -- a - -- -- Form GPRES2 - "WinTOTAL' appraisal software by a la mode, inc. -1-800-ALAMODE 3/2007 REV-1508 EX+ (11-10) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: CHARLOTTE C. SHOPE 21 12 0882 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. CITIZENS 3,382.98 CHECKING 2. CITIZENS 2,316.59 SAVINGS TOTAL (Also enter on Line 5, Recapitulation) I $ 5 699.57 If more space is needed, insert additional sheets of paper of the same size REV-1511 EX+ (10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER CHARLOTTE C. SHOPE 21 12 0882 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A, FUNERAL EXPENSES: 1. RICHARDSON FUNERAL HOME, ENOLA, PA 6,862.02 2. GINGRICH MEMORIALS -INSCRIPTION AND RESET 265.00 3. STONE CHURCH CEMETARY ASSOCIATION -GRAVE OPENING 810.00 B 2. 3. ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) BRIAN S. SHOPE Street Address 25 WHITE BIRCH LANE City MECHANICSBURG, State PA ZIP 17055 Year(s) Commission Paid: (RENOUNCED) Attorney Fees: MURREL R. WALTERS, III Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant 4 5. 6. 7 Street Address City State ZIP Relationship of Claimant to Decedent Probate Fees: CUMBERLAND COUNTY REGISTER OF WILLS Accountant Fees: Tax Return Preparer Fees: CR CONSULTING AND APPRAISAL SERVICES -REAL ESTATE APPRAISAL 1,700.00 326.50 350.00 TOTAL (Also enter on Line 9, Recapitulation) $ 10,313.52 If more space is needed, use additional sheets of paper of the same size. Continuation of REV-1500 Inheritance Tax Return Resident Decedent CHARLOTTE C. SHOPE 21 12 0882 Decedent's Name Page 1 File Number Schedule H -Funeral Expenses & Administrative Costs - B1 ITEM NUMBER DESCRIPTION AMOUNT B. ADMINISTRATIVE COSTS: Personal Representative Commissions: 2• Name(s) of Personal Representative(s) BETTY E. JUMPER Street Address 342 S. WASHINGTON STREET City MECHANICSBURG State PA ZIP 17055 Year(s) Commission Paid: (RENOUNCED) SUBTOTAL SCHEDULE H-B1 REV-1512 EX+ (12-08) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER CHARLOTTE C. SHOPE 21 12 0882 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1, MECHANICSBURG BOROUGH 198.32 SEWER 2. UNITED WATER 194.70 WATER 3. PPL 377.39 ELECTRIC 4. ERIE 398.00 HOMEOWNERS INSURANCE 5. LEFFLER ENERGY 472.90 FURNACE SERVICE & OIL RATE LOCK-IN 6. WEST SHORE EMS 2,474.95 AMBULANCE 7. SILVER SPRING AMBULANCE 150.00 AMBULANCE TOTAL (Also enter on Line 10, Recapitulation) I $ 4,266.26 If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (01-10) pennsylvania ~ SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: CHARLO TTE C. SHOPE 21 12 0882 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1. BRIAN S. SHOPE Lineal 25 WHITE BIRCH LANE= MECHANICSBURG, PA- 17055 2. BETTY E. JUMPER Lineal 342 S. WASHINGTON :iTREET MECHANICSBURG, PA 17055 ENTER DOLLAR AMOUNTS f=OR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18 OF REV-1500 COVER S HEET, AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: 1, A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN; 1, B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS; TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed, use additional sheets of paper of the same size.