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Home My WebLink About02-10-14 DATE: Commonwealth of Pennsylvania SUBJECT DOCKETING NONRESIDENT DECEDENT FILE INFORMATION TO: �L��✓) ,c�Rana�R COUNTY REGISTER OF WILLS FROM: ELIZABETH A BLOOM TAX EXAMINER 2 Inheritance Tax Division Bureau of Individual Taxes Department of Revenue COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ;_< Pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF NONRESIDENT INHERITANCE DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION REV-537 EX AFP (12-13) TAX APPRAISEMENT, ALLOWANCE OR Po Box 280601 DISALLOWANCE OF DEDUCTIONS, HARRISBURG GP PA A 171z8-o6o1 AND ASSESSMENT OF TAX DATE 02-03-2014 ESTATE OF ABEL MARILYN J DATE OF DEATH 04-05-2013 FILE NUMBER 99 14-0019 �0 COUNTY NON-RESIDENT HATCH CRAIG A ACN 101 GATES HALBRUNER STE 100 APPEAL DATE: 04-04-2014 1013 M U M MA RD (See reverse side under Objections) LEMOYNE PA 17043-1144 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: PA DEPARTMENT OF REVENUE P . O . BOX 280601 HARRISBURG, PA 17128-0601 CUT ALONG- - ----- THIS LINE ---RETAIN -LOWER -PORTION -FOR -YOUR -RECORDS --- ----------------- REV-537 EX AFP C12-13) NOTICE OF NONRESIDENT INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF ABEL MARILYN J FILE NO. 99 14-0019 ACN 101 DATE 02-03-2014 TAX COMPUTATION METHOD ELECTED: CX ) FLAT RATE C ) PROPORTIONATE TAX RETURN WAS: C ) ACCEPTED AS FILED C X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL AND SUPPLEMENTAL RETURN NO. 01 1. Real Estate (Schedule A) (1) 1,200.00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2) 00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) •00 submit the upper portion 4. Mortgages/Notes Receivable (Schedule D) (4) •00 of this form with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) .00 tax payment. 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 8. Total Assets (8) 1,200.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses CSchedule H) (9) .00 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .00 11. Total Deductions (11) .00 12. Net Value of Tax Return (12) 1,200.00 13. Charitable/Governmental Bequests (Schedule J) (13) .00 14. Net Value of Estate Subject to Tax (14) 1,200.00 ,-„ NOTE: If an assessment was issued previously, lines 14, 15 and/oP 16, 17,. 8 aAd�19 will reflect figures that include the total of ALL returns asse�g& to da'fe. m ASSESSMENT OF TAX: a3 � rn 15. Amount of Line 14 at Spousal rate (15) 04 X�®� l��_��, ('? 00 16. Amount of Line 14 taxable at Lineal/Class A rate C16) 0p'^�!" - 4ri P71 .00 17. Amount of Line 14 at Sibling rate (17) 00;X(�?l _ .00 18. Amount of Line 14 taxable at Collateral/Class B rate C18) 1,200.00'.3 ^v -n "x. 80.00 19. Principal Tax Due -n) "� 2180.00 TAX CREDITS• F` PAYMENT RECEIPT DISCOUNT (+) rT3 DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAi^g �V 12-23-2013 NRO17640 .00 180.00 N TOTAL TAX CREDIT 180.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 IF PAID AFTER DATE INDICATED, SEE REVERSE C IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE \ A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying an or before December 12, 1982 -- If any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for Years, the Commonwealth hereby expressly reserves the right to appraise and "ease transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of2000. (72 P.S. NOTICEt Section 9140). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within 60 days of the date of receipt of this notice by filing one of the following: A) Protest to the PA Department of Revenue, Board of Appeals. You may object by filing a protest online at www.boardofaPPeals,state.P..us on or before the expiration of the sixty-day appeal Period. In order for an a ec-r me pro es o e valid, you must receive a confirmation number and Processed date from the Board of Appeals wobsite. You may also send a written protest to: PA Department of Revenue, Board of Appeals P.O. 0. 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed. 8) Election to have the matter determined at the audit of the account of the Personal representative. C) Appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered an this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 280601, Narrisbarg,PA 17128.0601 Phone (717) 787-65D5, See page 4 of the booklet "Instructions for Inheritance Tax Return far a Nonresident Decedent" (RFV-1736) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) months after the decedent's death, a discount of five percent (5X) of the tax Paid is allowed. 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-1313). Applications are available online at wwu revenue state Ra.ys, any Register of Wills or Revenue District Office, or from the Department's 24-hour answering service for forms orders: 1.800-362-2050; services for taxpayers with special bearing and/or speaking needs, 1-800-447-3020 (TT only). PENALTY: The 15Y, tax amnesty non-participation Penalty is computed on the total of the tax and interest assesvd, and not Paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-P.rtic Lotion Penalty is appealable in the same sinner and in the the same time period as You would appeal the tax and interest that has been assessed„as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency or nine (9) months and one (1) day fromthe date of death to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6A) percent Per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar Yearwith that rate announced by the PA Department of Revenue. Rates for years 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet, (REV-1501), the Pennsylvania Non-resident Instruction Booklet (REV-1736) or on the Pennsylvania Dept. of Revenue web site www.rov0nuq.state,P..u.. The applicable interest rates for years 2000 through 2014 are: Interest Daily Interest Daily Interest Daily Rate Year Factor Year Rate Factor Year Rata Factor 2000 8% .000219 2001 9% .000247 2002 6X .000164 2003 5% .000137 2004 4Y, ,000110 2005 5Y, .000137 2006 77 .000192 2007 84 .000219 2008 7Y .DOD192 2009 by .000137 2010 4Y. .000110 2011-2014 3X .000082 --Interest is calculated as follows: INTEREST - BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the data of the assessment. If Payment is made after the interest computation date shown on the Notice, additional interest must be calculated. TO REMIT PAYMENT: Deteeh the top Portion of this Notice and submit with your Payment to PA Department of Revenue, at the address shown on the ravers. side. -Make check or money order Payable tic PA DEPARTMENT OF REVENUE Failure to pay the tax, interest, and Penalty due may result in the filing of a lien of record in the appropriate county, or the issuance of ..Orphan's Court citation. COMMONWEALTH OF PENNSYLVANIA PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE ANo ESTATE TAX DEPT.280601 HARRISBURG,PA 17128-0601 OFFICIAL RECEIPT No. NRO17640 RECEIVED FROM: ACN ASSESSMENT ANNE M SEARER CONTROL AMOUNT NUMBER 2125 CAREY WAY HUMMELSTOWN PA 17036 101 180.00 ESTATE INFORMATION FILE NUMBER 9914-0019 NAME OF DECEDENT (LAST) (FIRST) (MI) ABEL MARILYN J DATE OF PAYMENT 1/10/2014 POSTMARK DATE 12/23/2013 COUNTY Non-Resident DATE OF DEATH 4/5/2013 TOTAL AMOUNT PAID $180.00 REMARKS RECEIVED BY Elizabeth Bloom SEAL COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Register REV-1470 EX(6-88) INHERITANCE TAX COMMONWEALTH OF PENNSYLVANIA EXPLANATION DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES PO Box 280601 HARRISBURG PA 17128-0601 DECEDENT'S NAME FILE NUMBER ABEL MARILYN J 9914-0019 REVIEWED BY ACN Agent 97 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES The value of the real estate is reduced from $87,700.00 to $1,200.00 as the result of Clean and Green valuation. ROW Page 1 REV-1737-2 EX+(6-08)(FI) Pennsylvania SCHEDULE A, PART 1 DEPARTMENT OF REVENUE REAL ESTATE INHERITANCE TAX RETURN IN PENNSYLVANIA NONRESIDENT DECEDENT ESTATE OF FILE NUMBER MARILYN J.ABEL 21-13-1214 Part 1 must include all real property owned by the decedent individually or as a tenant in common with another party(ies), having its situs in Pennsylvania. Property jointly-owned with right of survivorship should be disclosed on Schedule F. All real estate must be reported at fair market value,which 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 and both having reasonable knowledge of the relevant facts. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. UNDEVELOPED,FORESTED LAND IN CUMBERLAND COUNTY,NEWBURG 1,200.00 'CONTROL NO 44000545 PARCEL IDENTIFIER:44-06-0041-065 MOUNTAIN ROAD :ACRES 12.170 DEED 0025 L 192 MOUNTAIN 10+ACRES VACANT LAND 4 CURRENTLY IN CLEAN AND GREEN ASSESSMENT 'FOREST RESERVE PART I TOTAL $ 1,200.00 PART 2 TOTAL (From reverse side.) $ TOTAL (Also enter on Line 1, Recapitulation) $ 1,200.00 (If more space is needed, use additional sheets of paper of the same size) Cumberland County Assessment Office Cumberland County Board of Assessment Appeals One Courthouse Square Room 107 George A. DeMartyn Carlisle, PA 17013 Kristin Lehman (717) 240-6350 Lloyd W. Bucher John G. French, Solicitor Hours: 8:00am to 4:30pm Bonnie M. Mahoney, Chief Assessor Parcel Identifier: 44-06-0041-065. ABEL, MARILYN J 2125 CAREU WAY MAILING DATE: SEPTEMBER 11, 2013 HUMMELSTOWN PA 17036 APPEAL DEADLINE: OCTOBER 21, 2013 CHANGE.OF ASSESSMENT NOTICE:-"THIS_1S:NOT.A TAX BILL This is a notice of a change in assess6d- valuation of- an apprbved Clean and Green parcel. REASON FOR CHANGE: 40 - PA DEPT OF AG C&G REVISED RATES The new value is based on "use value" changes from the "PA Department of Agriculture" and MAY not reflect recent transfers of land, new construction, or alterations to structures. RIGHT TO FORMAL APPEAL: If you disagree with the values, tax status, or C&G status on this notice, you may file a formal appeal with the Board of Assessment Appeals, in writing, within 40 days of the date of this notice. Appeals must be postmarked or received at the address above by the deadline. FUTURE TAX BILLING BASIS EFFECTIVE: 01/01/2014 for County/Music 07/01/2014 for School OLD NEW ASSESSMENT 1,300 1,200 TAX STATUS Taxable Taxable PROPERTY DESCRIPTION C&G STATUS Approved Approved Munic. : 44 - UPPER MIFFLIN TWP School: 1 - BIG SPRING SD MARKET-BASED ASSESSMENT Control Number: 44000545. Password for free Web Access: CUAJIWMT OLD NEW (My Property at CourthouseOnline.com/pa-cu-ao) Land 87,700 87,700 . Improvements 0 0 TOTAL 87,700 87,700 Property Location: 100% of Market Value at 2010 Base Year Rates. MOUNTAIN ROAD CLEAN AND7 `GREEN (C&G): ASSESSMENT. LAND APPROX 12 ACRES OLD NEW ,C10° Land Size: 12.17 acres Land 1,300 1,.20.0 - Improvements 0 0 TOTAL 1,300 1,200 Property Type: V Vacant Land Land value based on rates provided by the State. CHANGE OF TAX BASIS - NET CHANGE Cumberland County Commissioners Barbara Cross COUNTY/MUNIC SCHOOL Jim Hertzler Land -100 -100 Gary Eichelberger r Improvements 0 0 TOTAL -100 -100 Effects Future Billing Cycles Only [notc_a11L) ORIGINAL j