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HomeMy WebLinkAbout07-24-14 (2) � REV-1500 EX(02�)(R)Iff- 1505610105 OFFICIAL USE ONLY PA Department of Revenue Pennsylvania County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN ------ PO BOX 280601 Harrisburg,PA 1712,8-o6oi RESIDENT DECEDENT (44 ENTER DECEDENT INFORMATION BELOW Social Security o�*�� ��� Date ��� --~- '~--._-~_--_--- .__-._-~--~__-__------- � | ) O1/13/2O14 | 1947 ` Uocodoo,s Last Name ouy� o�co�v^ronm�wamo w| —'---'--1 (if Applicable)Enter Surviving Spouse's Information Below � Spouses Last wame_-'_-�_- ----�-__---_� �- _ S^*ix -_- Spouse's First Name_~___�__________,__~_. NU` Spouse's Social~~-~^ -�------Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL/m APPROPRIATE OVALS BELOW «§o ,.Original Return z.Supplemental Return c=D u Remainder Return(Date o/Death Prior m1z',o`oz) c=) ^.Limited Estate «=> +a Future Interest Compromise(date m C:) s Federal Estate Tax Return Required death after`2^`e'o2} C::> 6.Decedent Died nstatte C=) r.Decedent Maintained o Living Trust -��- o. Total Number nr Safe Deposit Boxes (Attach Copy o/Will) (Attach Copy v/Tmm.} «=) y.Litigation Proceeds Received C:=� 1u Spousal Poverty Credit(Date o/Death C=) 11, Election to Tax under Sec.o11x(/V Between `x'u1'o1 and 1'1-9o) (Attach Schedule o> CORRESPONDENT— THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: wo*o Daytona Telephone Number F-~^-~---'---�----------^----~-~^--------�--~^-�^--~^--~-~~----~-, - - |'Thomas P Gleason, Esquire REGISTER OnWILLS USE OI%VY First Line of Address C-- F49 West Orange Street Second Line ofAddress Suite 3 City or Post Office State ZIP Code CAT D Shippensburg Correspondent's e-mail address:tomgleason@tomgleasonlaw.com Under penallies of perjury,I declare that I have examined this return,including accompanying schedules and staternerts.and to the best of my knowledge and belief, it is true,correct and complete,Declaration of preparet other than the personal representative is based on all information of which preparer has any knowledge. RE 0 7PSON RESPONSIBL FOR FILING RETURN DATE ADDRESS SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side � � �~^_~^ 1505610105 1505610105 1505610205 REVA500 EX(FI) Decedent's Social Security Number Demdeffs Name: DaVid L. McBeth RECAPITULATION I. Real Estate(Schedule A). ....... ............................. ...... .. 95,10400 2. Stocks and Bonds(Schedule B) ........ Z 25,317A8 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C) ..... 1 0.00 4, Mortgages and Notes Receivable(Schedule D) ......... 4� OM 5, Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)....... 5. 19,482.51 6, Jointly Owned Property(Schedule F) C= Separate Billing Requested 6, 9,84175 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) C= Separate Billing Requested........ 7 305,208.20 Total Gross Assets(total Lines I through 7)... '454,956.64 9. Funeral Expenses and Administrative Costs(Schedule H)..... ........ 9. 12,583.00 10. Debts of Decedent.Mortgage Liabilities and Liens(Schedule B� 10� 58,6811, 11, Total Deductions(total Lines 9 and 10)............ .................... 11� 71,264.14 12. Net Value of Estate(Line 8 minus Line 11). ...... 12� 383,691.50 13. Charitable and Governmental BequestsfSeo 9113 Trusts for which an election to tax has not been made(Schedule J) ........................ 13, 0.00 14, Not Value Subject to Tax(Line 12 minus Line 13) ....... 383,691.50 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15, Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec,9116 —---------I (a)(1.2)X�0— 16. Amount of Line 14 taxable at lineal rate X.0, 17, Amount of Line 14 taxable I at sibling rate X.12 78,48130 9,418.001 18. Amount of Line 14 taxable at collateral rate X.15 305,2W 45,781.23 19. TAX DUE�......... ......... . ................................... 19. 66,199.23 20� FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505610205 1505610205 REV-15W EX(Fl) Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME David L, McBeth STREETADDRESS 23 Maple Avenue — — CITY i STATE I ZIP Walnut Bottom PA 17266 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 55,199.23 2. CreditslPayments A.Prior Payments _ 43,492.17 S.Discount 2,289.06_ Total Credits(A+B) (2) 45,781.23 3. Interest (3) 0.00 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) 9,418.00 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.......................................................................................... ❑ 0 b, retain the right to designate who shall use the property transferred or its income............................................ ❑ 0 c. retain a reversionary interest ........................................-.................................................................................... ❑ ■ d. receive the promise for life of either payments,benefits or care?...................................................................... ❑ 0 2. If death occurred after Dec.12,19 82,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?.............. ❑ E 4. Did decedent own an individual retirement account,annuity or other non-probate property,which contains a beneficiary designation? ..................................................................................................................... 1♦ ❑ 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)1. • The tax rate imposed on the net value of transfers to or forthe use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in 172 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. i REV-1502 EX+(12-32) Upennsylvania SCHEDULE A ' DEPARTMENT OF REVENUE INnERRMANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: David L.McBeth 21-14-0064 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 said. - ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER DESCRIPTION - OF DEATH I• ?Property located at 23 Maple Avenue,Walnut Bottom,PA(see attached appraisal) 92,000.001 t 2. 13.56 acres on High Mountain Road,Walnut Bottom,PA(assessed value x common level ratio) 3,104,00 r I ' f a�� r _ t MS TOTAL(Also enter on line 1,Recapitulation.) $l! 95,104,004 If more space is needed,use additional sheets of paper of the same size. �i APPRAISAL OF I 6 Sy,} LOCATED AT: 23 Maple Avenue Wanut Bottom, PA 17266 CLIENT: David L McBeth;EstaterFom Gleason;Attny 23 maple Avenue Walnut Bottom, PA 17266 AS OF; January 13, 2014 BY: Mark E Lehman I Tom Gleason;Attorney David L McBeth;Estatefrom Gleason;Attny 23 maple Avenue Walnut Bottom, PA 17266 File Number: 23 Maple Avenue In accordance with your request, I have appraised the real property at: 23 Maple Avenue Wanut Bottom, PA 17266 The purpose of this appraisal is to develop an opinion of the defined value of the subject property, as improved. The property rights appraised are the fee simple interest in the site and improvements. In my opinion, the defined value of the property as of January 13, 2014 is: $92,000 Ninety-Two Thousand Dollars The attached report contains the description, analysis and supportive data for the conclusions, final opinion of value, descriptive photographs, assignment conditions and appropriate certifications. Marlon I - Address 23 Ma to Avenue cit Wanut Bottom State PA i Zi 17266 ner of Public Record DavidLMcBelh coup Cumberland I D Cumberland Count deed book vol 234 a e 420 essors Parcel0 41-31-2230-037 Tax Year 2014 R.E.Taxes f 2 127.00 Name South Newton Tw •Cumberland Coun Ma Reference 41-31-2230-037 Census Tract 4129 hts raised X Fee Sim to J JI.easehold L J Other describe research did LXJdiid not reveal any or sales of transfers of the subject property for the am Vats prior left effective date of this appraisal, Prior Salerrransler Date Price sources ublicreeords'assessment Anetysis of pdor sate or transfer history of the subject property(and comparable sales,if applicable) no prior sales history noted for the subject or comparable sales within the izest three years w Offerings,obtain arid contracts as of the effective date of the appraisal none r 'r' Neighborhood Charac[eriSticsvi, .q)L'z ^.D✓<?'- -i:�one-unit Housing Trends: - ' ' One -unit Housfn ".'tit '�--Present Landuse%4+ Lacatian Ufian Stdturoan Rural Pro Values intxeasi Stable fkYAi ' PRICE AGE One-Unit 44% Built•u over75% 2575% Under25% Demand/Su Shona a In Balance Over Su I Y 5008 24 Unit % Growth !Zap' Stable LJSlow Imarketimirow LJUnder3rmhs 3.6 mit Over6mths 70 Low i Muai-Fanri % NeighbomoodBoundaries To include Cumberland County.Area is mixed residential/commercial/a r 500 High 150 Commercial % • icultural. Subject conforms. 160 Pied. 30 Other vacant 60% Neighbodnowoescdption No adverse conditions were noted in the subject's market area affecting the marketability of the subject propen, " The subject has average market appeal and is located within reasonable access to services. Subject conforms to other homes in the area. market Cattfitionsli await«3suppat for the above conclusions) Supply and demand are in balance. Growth is stable. Mortgage rates vary from 3%-5% fixed and variable. No other adverse market conditions were noted affecting the future marketability of the subject. Dimensions 100 X 150 Area 15000 S .Ft. Shape rectangular Yew residential S if¢ZOtdn Classification R Zoning Description residential Zani Cam lance L al LJ Legal Nonconforming Grandfathered Use No Zoning Ill I describe is the highest and best use of the subject property as improved(or as proposed per plans and specifications)the present use? Yes ONo It No,desnibe. tttili[les Public jEt Describe Public Omertdescrtbe Off-sitcan rovements—T Public Private Electricity water X well Street asphalt Gas U LJ none Sanitary Sam Septic Alley none Sile Comments No adverse easements or encroachments were noted at the time of inspection. ^''"` % GENERAL DESCRIPTION^'-s='++rt "��`. .1'V,FOUNDATION'�i�". EXTERIOR DESCRIPTION+`T,materials'"""'r INTERIOR Units X One OnewiACC.trot Concrete Slab I JCrevA Space Foundation Walls con blk Floors wood/ww/vin/fair #of Stodes 1,5 1,XJ Full Basement LJ Partial Basement Exterior Walls bricktvin I Walls parieledtfair F Del Alt. S-6eilEnd Unit Basement Area 640 .ff. Roof surface seamed metal Trindimish colonial/fair Ezis6n Pro sect Under Const. Basemen;Finish 0% Gullets&Downspouts aluminum Bath Floor vinyl/average pesup(Sittelf Cape Cod LJoutsideEntryiEllit LJsumppump window Type dbl hung; Both wanscot fiber lassiave Year Built 1951 Storm Sashfinsulated es/ave Car Storage LJ None rAddidomlFeatures A e rs 50 Screens es/ave orivewa #steers 1 Attic None Hearin FWA HW X Radiant Amenities WoodSlovesi DrWewa Sudace as halt Stair Stairs Other Fuelod Fir laces # Fence Ga a #of cars 3 Conlin Central Air Conddonin PadolOeck Porch Ca rt #ol Cars 3 ed Neated Individual X Olhernone Pool Oder Ae. Det. Buil&In s X Refri rator lZa etoven Dishwasher Di sal Mtpdwave WaStner er other describe rea above rade contains: 6 Rooms 3 Bedrooms 1 Baths 1 500 S uare Feet of Gross Liven Area Above Grade l Features none other than noted above tsonlhelmprovements Ph sical de reciation consists of normal wear&tear. Functional ode uac of the ro ern is in line with other ies in the general vicinity. No external depreciation was noted. Subject is in average condition for age, no deferred maintenance rwcMon es erurall mis/ ublic record mis/ ublic record -'. mis! ublic r ecord Sour a ent/ ers ins ection a ent/ ers ins ection a ent/ ers ins ection JUST DESCRIPTION •()sea DESCRIPTION •dsnd mad DESCRIPTION ancinConventional Conventional Conventional s subsid 161dom -6 200 subsid 35dom -5 000 Subsid 338dom leMm12/11/2013 suburban 0 suburban :0 suburban 0 LeaseholdlFee Simple I fee sim le fee sim le fee simple I fee sim le She 115000 SO.Ft. 6970 so ft 10980 sg ft 2178 sq ft View residential residential I residential residential Design(Sy e) cape cod colonial colonial cape cod • Quality of Construction brk/vin/ave alm sid/ave asbsts sid/fair +5,000 vin I/ave Actual Age 63+/_Years 61' ears 100+-vears 100+-years Condition fair average -10,000 fair average -10,000 • Above Grade real Botns Gams T•w 96ms aama Taal aNirs Tal"I 8MM gams Room Count 6 3 1 6 1 3 1 1 7T4 F 2 -3.0001 6 3 1 1 Gross LmvAea20.00 1,500 sq.ff. 1.216 sq.n. 5,680 1,458 sq.ft 840 1,662 sq.h. -3.240 . Basement&Finished full unfin full unfin full unfin full unfin Rooms Below Grade none none none none Functional utility functional functional functional functional Healimi(Cooling rad hw oil central h &a/c -5,000 wa oil we cias Energy Efficient Items none none none none Gars efCa rt 3 ar/3ca ort none +12,000 none +12,000 none +12,000 PorchfPatiofDeck porch/patio orch/ atio orch/ atio porch/patio Net Ad stmenl(Total) 5 3,520 X + S 9,840 MX - ' IS 6,240 Adjusted Sale Price Net Adj. -2.9%1 Net Adj. 11.7% Net Adj. -7.2% of Com arables Gross Ad. 32.1%1$ 117,480 GmssAA. 30.8% S 93.840 Gross Adi. 34.8%1$ 8016 0 Summary of Sales Comparison Approach ' COST APPROACH TOVALUE Site value Comments Site value is based on recent sales of similar properties in the subject market area. ESTIMATED REPRODUCTION OR X REPLACEMENT COST NEW OPINION OF SITE VALUE........................................= f 35000 Sourceofcostdata Marshall & Swift Dwelring 1,500 Sq.Ft.0S 74.00............- $ 111,000 . Quality rating from cost service fair Effective date of cost data 1213012013 Bsmt:840 S .Ft. Sq.Ft.(?$ 12.00............= S 10,080 Comments on Cost Approach(gross living area calculations,depreciation,elcj porch/ atio 6,000 Site value is based on analysis of recent land sales in the Garagetcarport 1,045 Sq.Ft.0$ 15.00............- S 15,675 subject's market area. Cost figures were derived from Marshall& Total Estimate of Cost-New ............. S 142,755 Swift valuation Service and adjusted for local costs. Physical Less 70 Physical Functional External depreciation is based on the Age/Life method. De reciation $101.356 i = s 101,3561 Depreciated Cost of improvements................................ = $ 41,399 •As.is'valueof Site lmrovemenls................................ = S 15,000 INDICATED VALUE BY COST APPROACH...................... - S 91,400 INCOME APPROACH TO VALUE _ - ---- — -- Estimated Monthly Markel Rem S X Gross Rent Multiplier =f Indicated Value by Income Approach Summary of Income Approach(including support for market rem and GRM) Methods and techniques employed:I I saiescornp.,lsonApproaCh CoStAporoaCh imomeApoloaCh Other: Discussion of methods and techniques employed,including reason for excluding an approach to value: Reconciliation comments: • Based on the scope of work,assumpt ions,limiting conditions and appraiser's certification,my(our)opinion of the defined value of the real property that is .,,ex.aiyr v...uouM...,,.a,..w.........au,,.y..,.,.......an,,,u,.,..�.a.y.,..u,.at...v.,..r..a.,.a..,fora.ov,.,..,..,an,..v.....,,ue,..,.,e..........e�.a...n..�a,.v...v,., v intended use of the report.This report was prepared for the sole and exclusive use of the client and other identified intended users for the identified Intended use and its use by any other parties is prohibited.The appraiser is not responsible for unauthorized use of the report. ' The appraiser's certification appearing in this appraisal report is subject to the following conditions and to such other specific conditions as are set forth by the appraiser in the report.All extraordinary assumptions and hypothetical conditions are stated in the report and might have affected the assignment results. 1, The appraiser assumes no responsibility for matters of a legal nature affecting the property appraised or ode thereto,nor does the appraiser render any opinion as to the title,which is assumed to be good and madoetatde. The betty is appraised as though under responsible owners hip. Z Any sketch in this report may show approximate dimensions and is included only to assist the reader in visualizing the property. The appraiser has made no survey of the property. 3. The appraiser is not required to give testimony or appear in court because of having made the appraisal with reference to the property in question,unless arrangements have been previously made therelo. . a. Neither act.nor any part of the content of this report,copy or other media thereof gnckdtrrg conclusions as to the prupeny value,the idenli of the appraiser,professional designations, or the firm with which the appraiser is connected),shall be used for any purposes by anyone but the client and other intended users as identified in this report,nor shall it be conveyed by anyone to the public through advertising,public relations,news,sales,or other media,vddaut the written consent of the appraiser. 5. The appraiser will me disclose the contain of this appraisal report unless required by applicable taw or as spedfied in the uniform Standards of Professional Appraisal Practice. & Information,estimates,and opinions furnished to the appraiser,and contained in the report,were obtained from sources considered reliable and believed to be no and correct. However,no responsibility for accuracy of such items furnished to the appraiser is assumed by the appraiser. 7. The appraiser assumes that there are no hidden or unapparem conditions of the property,subsoil.or structures,which would render it more at less valuable. The appraiser assumes no responsibility for such conditions,of for engineering or testing,Which might be required to discover such factors.This appraisal is not an environmental assessment of the property and should not be considered as such. 8. The appraiser specializes in the valuation of real property and is not a home inspector,building contractor,structural engineer,or similar expert,unless otherwise noted. The appraiser did ma conduct the intensive type of field observations of the kind intended to seek and discover property defects. The viewing of the property and any improvements is for purposes of developing an opinion of the defined value of the property.given the intended use of this assignment. Statements regarding cardigan are based on surface observation only. The appraiser claims no special expertise regarding issues including,but not limited to:roundabon settlement,basement moisture problems,wood desbaying(or other)insects,pest infestation, radon gas,lead based paint.mold or environmental issues. Unless otherwise Indicated,mechanical systems were rat activated or tested. This appraisal repot should not be used to disclose the condition of the property as it relates to tha presencelabserce of defects. The client is invited and arocuraged to employ qualified experts to inspect and address areas of concern. if negative condd'mns are discovered,am opkaw of vakm may be affected. Unless otherwise noted,the appraiser assumes the components that constitute the subject property improvements)are fundamentally sound and in working order. Any viewing of the property by the appraiser was limited to readily observatde areas. Unless otherwise Wed.attics and crawl space areas ware not accessed.The appraiser did rat more furniture,floor coverings or other items that may restrict the viewing of the property. 9. Appraisals invoMng hypothetical conditions related to completion or new construction,repairs or aaerallon are based on the assumption that such completion,alteration or repairs will be competently performed. 10. Unless the intended use of this appraisal specifically includes issues of property insurance coverage,this appraisal shoud not be used for such purposes. Reproduciian o Replacement cost figures used in the cost approach are for valuation purposes only,given the intended use of the assignment. The 0efinilon of value used in this assignment is unlikely to be consistent with the definition of Insurable Value for property insurance coverageluse. 11.The ACI General Purpose Appraisal Report(GPAR* )is not intended for use in transactions that require a Fannie Mae 1004/Freddie Mac 70 form, also known as the Uniform Residential Appraisal Report(URAR). Additional Comments Related To Scope Of Work,Assumptions and Limiting Conditions none 3. Unless otherwise stated,the appraiser has no present or prospedive interest in the property that is the satlject of this report and has no personal interest with re5ped to the parties involved. 4. The appraiser has no bias with respect to the property that is the sgect of M rat of to the patties involved with this assignment. . . S, The appraisers engagement in this assignment was not contingent upon developing or reporting predetermined results. - 6. The appraisers 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 dien4 the amount of the value opinion,the aaainmem of a stipulated re0ft,or the occurrence of a subsequent event directly related to the intended use of this appraisal: 7. The appraiser's analyses,ogimons,'mtd condusionsviere developed,and this report has been prepared,in conformity with the Uniform Standards of Professional Appraisal Practice. S. Unless otherwise noted,the appraiser has made a personal Inspection of the property that is the subject of this report. 9. Unless noted below,no tine provided sgnificam,reai property appraisal asslgance to the appraiser sign'ug this cenificadon. Significant real property appraisal assistance provided by: Additional Certifications: t Definition of Value: ©Market Vafue ❑Other value: Source of Definition:AppraiSal Institute I ADDRESS OF THE PROPERTY APPRAISED: 23 Maple Avenue Wanut Bottom PA 17266 EFFECTIVE DATE OF THE APPRAISAL: 01113/2014 APPRAISED VALUE OF THE SUBJECT PROPERTY s 92,000 APPRAISER SUPERVISORYAPPRAIS£R Signature: /_- 46 Signature: Name: Mark E Le a Name: State Certification t 0 165 -L State Certification d or License d or License! or Other(describe): State 9: State: State: PA Expiration Date of Cenificaron or License: r� R 1 1 � s F x.11_ �V:.. •Qe� r_. N / 0 � C itAt •�' j4 - . vwi .,� it Ir yet .t V� r F k ♦ y •� Awswu r r a 1 . a COMPARABLE SALE#1, 15 Scrafford Street 1 t Shippensburg, PA 17.257 }� Sale Dater 12/11/2013 ;.Sale Price:$ 121,000 '. i 1, [ .r• •.fir � • '��R .. .+.ref. 1` r+'-- _ "+Y�••',R'!"�' II• Jai ~_ r . COMPARABLE SALE#2 �i 1593 Pinola Road y Shippensburg, PA 17257 Sale Date: 05/15/1013 r Sale Price:$ 84,000 4 , COMPARABLE SALE#3 _---� _ 129 Penn Street Shippensburg, PA 17257 Sale Date: 07/30/2013 Sale Price:5 86,900 { 20.0' o Garage o m M - 15.0' Garage n . N 15.0' 24.0• Enclosed porch a �_...._ 30.0' E 4u 30.0' Kitchen Bath Bedroom Bedroom 0 0 N living Room N Bedroom Dining Room 3a.0• F€ 30.0' o f Covered Porch 30.0' 9ana�oax^ Comments: AREA CALCULATIONS SUMMARY LIVING AREA BREAKDOWN Code Description Slie Net Totals Bmakdow Subtotals GLAl Firat Floor 840.00 840.00 Firat Floor GLA2 Second Floor 660.00 660.00 28.0 x 30.0 840.00 P/P Porch 210.00 Second Floor Porch 192.00 402.00 22.0 x 30.0 660.00 GAR Garage 405.00 Garage 640.00 1045.00 Y..rni i n•n ni r i..,...,..1,.,1� iAM 7r:clniil7finna Tnfei/r ,,i Aern iRnn • Upper Mifflin • �t�Spke—�"� Township �PgtItU7•' � ,� tlrue Mountain V 7 Rd ..r�r Pnn+a3Pk --' nv' i _ S+erts+ownad . Newville � Green Spring qd N�v4++a Ad, DAB `A I Newburg F' �•� 'r4 Oakville ++ i ,ed Mowerw1le l a , •� „ Subject � 23 Maple Ave v Walnut Bottom, PA 17266 C U 'M B ErR L A `N alnut oottom Comparable Sale 3 129 S Penn St , Shippensburg, PA 17257 cwR0.a na (6.56 miles WSW) n Sao Comparable Sale 1 Comparable Sale 2 + 15 Strafford St Shippensburg, PA 17257 1593 Pinola Rd Ship sb t Shippensburg, PA 17257 (6.76 miles WSW) 3 (10.35 miles WSW) Ste/ Tf N m a A X- L I / Southam� � N ' To I , d / 10 $TONY POINT`• -Green'V4age cotland a ,�•/ �, a 35Ys ` en t i , t°r Woodstock .�_ •;mac 'T . � ° . . AONAC ok u a .40 ol 2 - E Cj I A REV-1503 EX+(8-12) IDpennsylvania SCHEDULE B DEPARTMENT OF REVENUE INHERITANCE TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER David L. McBeth All property jointly owned with right of survivorship must be disclosed on Schedule F. REM VALUE AT DATE NUMBER DESCRIPTION OF DEATH I' Prudential Stocks(301 shares sold at$94.26/share) 25,317.18 TOTAL(Also enter on Line 2, Recapitulation) $ 25,317.18 If more space is needed,Insert additional sheets of the same size REV-1508 Ex+(08-12) pennsylvania SCHEDULE E 10 DEPARTMENT OFREVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: David L. McBeth 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. REM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. M&T Checking Account No.000000097382019 1,034.08 _ 21 1964 Jeep Willys 2,500.00 11991 Ford Taurus(Kelley Blue Book value) I ���—_ 440.00 4, Mack box truck(scrap value) 500.00 55 Final payment from David Hoover for decedent's 2013's unpaid wages C L2, 6.1 Prudential stock dividends — 84.60 71 Hadeysville Insurance Co.refund for homeowner's insurance (y_ 168.00 8. PPL electric refund 105.83 9_ Miscellaneous personal effects 2,500.00 r r TOTAL(Also enter on Line 5, Recapitulation) 19,482�51_� If more space is needed, use additional sheets of paper of the same size. , REV-1509 EX+(01-10) pennsytvania SCHEDULE F Tom' DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: David L.MCBeth It an asset became jointly owned within one year of the decedent's date of death,It must be reported on Schedule G. SURVIVING JOINT TENANT(S)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A.Ronald E.MOBeth 23 Maple Avenue Brother Walnut Bottom,PA 17266 S. C. JOINTLY OWNED PROPERTY: LEM DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH rm,I FOR)DINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK AOODUNT NUMBER OR SIMILAR DATE OF OEATH DECEDENTS VALUE OF NUMBER TENANT JOINT IOENTTMNG NUMBER.ATTACH DEED FOR JOINnY HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENTS INTEREST 1. A. 04126186 Parcel No.3-31A.045,Railroad Street,Gibson Twp.,Cameron Co.,PA 19,687.50 50% 9,843.75 (Assessed value of$8,750 x common level ratio of 2.25) TOTAL(Also enter on Line 6, Recapitulation) $ 9,843.75 If more space Is needed,use additional sheets of paper of the same size. REV-1514 EX+{08.09} pennsytvania SCHEDULE G Fy DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER David L. McBeth Thls schedule must be completed and filed If the answer to any of questions 1 through 4 on page three of the REWISOD Is yes. ITEM DESCRIPTION Of PROPERTY DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE INCLUDE flIE 7 T Of ; _ANSRAEE,NOR O RELATIONSHIP E DEED ID ro DEEEDDrt AND NUMBER nR OAtE Or rvusrEx Anu�+AOxrorrxE DEED Nra REU.sTAn. VALUE OF ASSET INTEREST DEAMM1IGBIE) VALUE 1. National Life Group Account#756359 payable on death to friend,David 50.789.96 100 50,789.96 Hoover. 2 National Life Group Account#756360 payable on death to friend,David 18,28191 100 18,283.91 Hoover, 3 National Life Group Account#823758 payable on death to friend,David 40,95118 100 40,951.78 Hoover. 4 Prudential Annuity No.96-063-859 payable on death to friend,David Hoover. 126 20768 100 126,207.68 5 Prudential Annuity No.E0492463 payable on death to friend,David Hoover. 50,538.12 100 50,538.12 6 Prudential Annuity No.98.132.077 payable on death to friend,David Hoover. 18,436,75 100 18,436.75 TOTAL(Also enter on Line 7,Recapitulation) 305,208.20 If more space Is needed,use additional sheets of paper of the same size. REV-1511 EX+(08-13) pennsylvania SCHEDULE H �i DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHEMANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER David L. McBeth Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: I' IFogelsanger Bricker Funeral Home _ _ 7,599.00 B. ADMINISTRATIVE COSTS: ,. I, Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address ' City - State„v ZIP f Year(s)Commission Paid: - n r � , Z. Attorney Fees: . 4,000.00 • 3. Family Exemption: (If decedent's address is not the same as clalmant's,attach explanation.) ' � a Claimant - Street Address ` + City • - Relationship of Claimant to Decedent 4. Probate Fees: ] 383.50 S. Accountant Fees:' 6. Tax Return Preparer Fees: ' - =429.00 t 7. News Chronicle to advertise Estate notice 6.50 8. Cumberland County Law Journal to advertise Estate notice 7_ 5.00 TOTAL(Also enter on Line 9,Recapitulation) �w_ 12,583.00 If more space Is needed,use additional sheets of Taper of the same SIM REV-ISi2 Ex+(12-12) i pennsytvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER David L. McBeth 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. Heller's Gas for propane at Sinnamahoning property 498.47 2. Donna Brobst for 2014 Co(rwp taxes on 23 Maple Avenue&High Mountain Road,Walnut Bottom 400.68 3. Karen Hubier for locks for Sinnemahoning property 25.00 4. Heck Bros.for tree removal at 23 Maple Avenue,Walnut Bottom 600.00 5. KE Electric for repair of loose wire in basement at 23 Maple Avenue 60.00 6. Cumberland County Tax Claim Bureau for 2013 taxes 163.00 7. Harleysville Insurance Co.for homeowner's insurance at 23 Maple Avenue,Walnut Bottom 10153 8. U.S.Treasury for 2013 income taxes 2,198.00 9. PA Dept.of Revenue for 2013 income taxes 310.00 10. Kough's oil for fuel oil at 23 Maple Avenue,Walnut Bottom 1,292.70 11. Miranda Bitger for cleaning at 23 Maple Avenue,Walnut Bottom 120.00 12. Lowe's for plumbing parts,sheetrock,paint,bath surround for 23 Maple Avenue 450.92 13. U.S.Treasury payoff of delinquent 2011 income taxes 7,947.93 14. Dollar General for cleaning supplies 50.00 15. Dept.of Conservation for permit to use State right-ol-way 25.00 16. PP&L for final electric bill 105.83 17. Robed Hudson for labor and cleaning at 23 Maple Avenue 300.00 18. Lehman Appraisals for appraisal of 23 Maple Avenue,Walnut Bottom 300.00 19. Delinquient invoice to Coon's Garage for repairs to Ford Taurus 625.09 20. Mainhart Mechanical for new hot water heater and filter at 23 Maple Avenue,Walnut Bottom 1,088.95 21. PA Dept.of Revenue payment for delinquent 2011 income taxes 517.96 22, R&R Roofing&Dumpster for dumpster service to clean out 23 Maple Avenue,Walnut Bottom 375.00 23. Southampton Township for trash bill 45,21 24. Tony Bauserman for snow removal 205.00 25. Grant Crouse Pest Control for treatment at 23 Maple Avenue,Walnut Bottom 84.80 TOTAL(Also enter on Line 10, Recapitulation) ; 17,892.07 If more space is needed,insert additional sheets of the same size. REV-1512 EX+(1242) a pennsylvania SCHEDULE I �.� DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER David L.McBeth 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 11 Balance forwarded from page 1 171892.07 26. M&T Bank for mortgage payments for Account No, 12044466875214998 __ 671.32 27. M&T Bank for Line of Credit payments for Account No.12044425913056001 u 521.411 28. M&T Bank for payoff of Mortgage for Account No.12044466875214998 j 39,596.34 i _ �y._'..�..,._ —.�.--a.��=..�-�-•tea;_—,:,�•-a.-.�,:�s�_ _.....- ( ' r r.'w'..��4 L't'.:+SS`T'G�."� �•Yi%..wit-"«L.:�Y ' ..=Y=.—. �.......�..,_.."C_ r.�-i `. a �' �swY..rii�a+ I � LL 1 -.. ___. .. -.. —.-cysr:..w-. _ � AMR• YYY TOTAL(Also enter on Line 10,Recapitulation) $ 58,681.14 If more space is needed,insert additional sheets of the same size. t ^6,JS13 EX+(01.10) pennsytvania SCHEDULE 7 DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: David L. McBeth 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)(I.Z).) 1. ?Ronald E.McBeth 'Brother 100% 17 F Ej s ) 1 a � ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. Ft NON-TAXABLE DISTRIBUTIONS A, SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT TAKEN: LJ B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: J� TOTAL OF PART II- ENTER TOTAL NONTAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $i If more space is needed,use additional sheets of paper of the same size.