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HomeMy WebLinkAbout09-26-14 (2) 1505610105 REV-1500 Ex(02-11)TO T PA Department of Revenue Pennsylvania OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number RD BOX 23o6ol INHERITANCE TAX RETURN RESIDENT Harrisburg,PA 17128-0601 DECEDENT ENTER DECEDENT INFORMATION BELOW 04/07/2014 06/07/1930 Decedent's Last Name Suffix Decedents First Name kill 7 Hockensmith r Janet i IB L----j (if Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI N/A i _----- T _.-__-------- Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW M 1. Original Return p 2.Supplemental Return C=) 3. Remainder Return(Date of Death Prior to 12-13-82) C=) 4.Limited Estate C=) 4a.Future Interest Compromise(date of Ci 5. Federal Estate Tax Return Required death after 12-12-82) OID S.Decedent Died Testate I= 7,Decedent Maintained a Living Trust O 8.Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of C= 9.Litigation Proceeds Received C= 10.Spousal Poverty Credit(Date of Death C=) 11. Election to Tax under Sec.9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule 0) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number Ronald E. Johnson, Esq i 1(717) 243-0123 REGISTEROF WILLS USE ONLY First Line of Address CD M 78 West Pomfret Street CO C�l —-------- 7.i Cf) rT1 Second Line of Address --I rrI rr wT Q- city or Post Office it-a—t- ij-P-Dode X-DAT9 Fft.!!t, 1=isle PA 17013 Carlisle o -Z c' lrV r— rTi Correspondent's e-mail address:rejohns0n@pa.net cr) (D Cut Under penalties of penury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, 1 is true,correct and complete.Declaration of preparer other tharkV Personal representative Is based an all infomration,of which preparer has any knowledge. SIG %4E OF PERS N RES?9flSlS FOR FILIN R ZY i2" ADDRE SS CIO 78 est Pomfret Street, Car' PA 17013 a 0TH ENTATTVE DATE �5 /AgbME99 40 78 West Pomfreo�reet, Carlisle, PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610105 1505610105 , � 4 1sOS61020s REV-1500 EX(Fl) _ RECAPITULATION 1. Real Estate(Schedule A). ............................................ 1. 69,300.00 2. Stocks and Bonds(Schedule 8) ....................................... 2 i 0.00 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ..... 3. 0.00 4. Mortgages and Notes Receivable(Schedule D)........................... 4. 0.00 j 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)....... 5. 9,024.75 6. Jointly Owned Property(Schedule F) C=) Separate Billing Requested ....... 6. 0.00 7. inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7. 0.00 8. Total Gross Assets(total Lines 1 through 7).. ..........-......... 8..i 78,324.75 9. Funeral Expenses and Administrative Costs(Schedule H). ... ..... 9. 3,361.00 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1). 10. 67.65 11. Total Deductions(total Lines 9 and 10)............................ .... 11. 3,428.65 12. Net Value of Estate(Line 8 minus Line 11).............................. 12.4 74,896.10 11 Charitable and Governmental Bequests'Sec 9113 Trusts for which ( ) ........................ 0.00 an election to tax has not been made Schedule J 13. 14, Not Value Subject to Tax(Line 12 minus Line 13) ........................ 14. 74,896.10 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 ,____.___..._...._.-...._.__..---.-------- ._...__.._____. (a)(12)X-0_ ! 15.1 16. Amount of Line 14 taxable at lineal rata X.0 45 74,896.10 : 16.1 3,370.32 ; 17. Amount of Line 14 taxable at sibling rate X.12 17.I 18. Amount of Line 14 taxable j at collateral rate X.15 18. 19. TAX DUE......................................................... 19.( 3,370.32 20. FILL,IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 1505610205 1505610205 REV-1500 EX(FI) Page a File Number Decedent's Complete Address: DECEDENT'S NAME Janet B. Hockensmith STREETADDRESS 447 North Mountain Road CITY STATE ZIP Newville PA 17241 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 3,370.32 2. CreditstPayments A,Prior Payments 0.00 B.Discount 0.00 Total Credits(A+g} (2) 0.00 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) 3,370.32 Make check payable to: REGISTER OF WILLS,AGENT aw1t^+°°, g;, `"Sat.���",°+,.,•'s,tv:xz�Eii`�v �a;.au. `"rc'u'�,".i,.a,ac.�.�'fW"�`a,� -_�k., �^�.- .,... _�'.-s�:e'a.'w1sr�'s✓wzk. ?..w;*�er_,�iw �.. 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...................................................._.................................. ❑ E b. retain the right to designate who shall use the property transferred or its income......._._.........._.................... ❑ E c. retain a reversionary interest.............................................................................................................................. ❑ d. receive the promise for life of either payments,benefits or care?................................................................... ... Q 2. If death occurred after Dec.12,1982,did decedent transfer property within one year of death without receiving adequate consideration?........................................................................................................... .. ❑ 3. Did decedent own an"in trust for'or payable-upon-death bank account or security at his or her death?.............. ❑ 4. Did decedent own an individual retirement account,annuity or other non-probate property,which containsa beneficiary designation? ............................................................................................_........,................ ❑ 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. .r.,. „ . T,. fi'F ".'$.ia •-`'`.'"'�`"f ate` -.:t- s? ',p`'".s,�... E';, A/,,', 'x?n. ..'�.a.`.r�"��"�'3w� �'�"'4''ii ,?.*'uatae'a. �,: , 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 172 P.S.§9116(a)(1,1)(1)). 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 172 PS.§9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedents lineal beneficiaries is 4.5 percent,except as noted in F2 P.S.§9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedents 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. m M �a n' M x cl� � n r �, yo LAST WILL AND TESTAMENT z czn 113 -� � a OF o C, C> 3 m JANET B. HOCKENSMITH ~ ~ +�— n c,s cn a a� -n I, JANET B. HOCKENSMITH, of Upper Frankford Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking all other wills and codicils heretofore made by me. FIRST: I direct that all my just debts and funeral expenses, including Q my grave marker, shall be paid from the assets of my estate as soon as practicable after 9 my decease. U SECOND: I give and bequeath my cedar chest to my Daughter, x SUSAN M. KEARNAN. w . v THIRD: I give, devise and bequeath the residue of my estate, of every nature and wherever situate, to my Husband, ALBERT R. HOCKENSMITH, providing he shall survive me by thirty (30) days. Should my Husband, ALBERT R. HOCKENSMITH, predecease me or die on or before the thirtieth day following my death, I give, devise and bequeath the residue of my estate, of every nature and wherever situate, to my Son, ROGER L. HOCKENSMITH, provided that should he predecease me or die on or before the thirtieth day following my death, his share shall be distributed to his issue equally living on the thirty-first day following my death. FOURTH: No provision is made in this will for my Son, EUGENE A. HOCKENSMITH, not because of any lack of affection or love for him, but because I have already provided for him during my lifetime. FIFTH: No provision other than the specific bequest provided in j Paragraph Second is made in this will for my Daughter, SUSAN M. KEARNAN, not because of any lack of affection or love for her, but because she is well provided for in her own right. 1 I SIXTH. I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from 1 my residuary estate as a part of the expense of the administration of my estate. E 3 2 SEVENTH: I nominate, constitute and appoint my Husband, ALBERT R. HOCKENSMITH, Executor of this, my Last Will and Testament. Should my Husband, ALBERT R. HOCKENSMITH, fail to qualify or cease to act as Executor, I appoint my Son, ROGER L. HOCKENSMITH, Executor of this, my Last Will and Testament. EIGHTH. I direct that my Executors and their successors shall not be required to give bond for the faithful performance of their duties in this or any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, e;x3 nsisting of o (2) typmtten pages, each identified by my signature, this 1'7 day of /'" 1994. (SEAL) Janet B. Hockensmith Signed, sealed, published and declared by the above-named Testatrix, JANET B. HOCKENSMITH, as and for her Last Will and Testament, in the presence of us, who, at her request, in her sight and presence, and in the sight and presence of each other, have hereunto subscribed our nam s as witnesses. COMMONWEALTH OF PENNSYLVANIA } SS. COUNTY OF CUMBERLAND ) I, JANET B. HOCKENSMITH, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; . that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. (SEAL) Janet B. Hockensmith, Testatrix Notary Public ECARLIS11,1 TARIAL SEAR: REHM,NOTARY PUBLIC D.CUMBERLAND CMXN AFMAVIT EXPIRES JANUARY&, f99F We, RONALD E. JOHNSON and %✓ cv- �' �tc s the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testatrix sign and execute the instrument as her Last Will and Testament; that JANET B. HOCKENSMITH signed willingly and that she executed it as her free and voluntary act for the purpose therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge the Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me by RONALD E,4OHNSON and llc�l 4-' Ac/rea,§ witnesses, this 17-f djay of s7` 1994 onald.E. o o Wr — } Witness ) Notary Public NOTARIAL SEAL BRENDA L. BREHM, NOTARY PUBLIC i CARLISLE BORO, CUMBERLAND COUNTY MY COMMISSION EXPIRES JMU4nY 6, }ct • REV-1502 EX+(12-12) i pennsytvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Janet B. Hockensmith 2-14-346 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 most 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 S. ,ALL THAT CERTAIN tract of land with the improvements thereon erected situate in Upper Frankford Township,Cumberland County,Pennsylvania,containing 12.97 acres and being improved with a small single story dwelling known and numbered asM 447 North Mountain Road,Nawville,PA 17241{See appraisal attached} 69,300.00 I ...vn.. ..,.w.,........m,..rv..w...r:,.....v..»w.r..m...,.....un,..w.....uv...w,. w .r.: :.....0.,w ..n�..,...nr:,,..+,...�...w...wrv.....r,.-.,..--....... 4 sv .._ .: ..� . x.0 ..._✓ t :n�z : x� .:::�:�x , ..r rr�.,..::: v m.,.._a .::-.:..mx ,u. .n-:- n 1.,rvlve .. .. I I i s >, i ) s ri z: a ' 6 - ....................N.,v..,_..-.,-w....,.,.«,..,,..,,...,-.w.,..... . -. ..,,..um... �. ..�,..r�...,...�,.,.....,.i yc l i Ij , 1 .....,.. .rw,wr,NNN..w........w-_.-+,....�......., ....w:w....:....n ..,w...n...-....» ,.�...,.:.-._,-.r,_.n.v..�.m.«.,.v« w.......4 .- �t .. 3 TOTAL{Also enter on Line 1,Recapitulation.} $ 69,300.00 If more space is needed,use additional sheets of paper of the same size. i 10 JUNE 2014 FR No.447 N MOUNTAIN PROPERTY ANALYSIS OF r i LOCATED AT: 447 NORTH MOUNTAIN ROAD NEWVILLE,PA 17241 FOR: ESTATE OF JANET HOCKENSMITH BORROWER: AS OF: APH128,2014 BY: DOUGLAS R HEINEMAN RB-000569-L 10 JUNE 2014 File No.447 N MOUNTAIN ESTATE OF JANET HOCKENSMITH File Number: 447 N MOUNTAIN In accordance with your request, I have personally made an exterior inspection from the street in front of the real property at: 447 NORTH MOUNTAIN ROAD NEWVILLE,PA 17241 The purpose of this report is to develop an opinion of the market value of the subject property observed. In my opinion, the market value of the property as of April 28,2014 is: $69,300 Sixty-Nine Thousand Three Hundred Dollars The attached report contains the description, analysis and supportive data for the conclusions, final opinion of value, descriptive photographs, limiting conditions and appropriate certifications. DOUGLAS R HEINEMAN R APPRAISER PA RL-000569-L Free ie Second Mortgage Mw Property Value Analysis Report - - (This form may be used if the second mortgage will not exceed $15,000 and value is based on"as is"condition.) 10 JUNE 2014 447 MOUNTAIN ROAD,NEWVILLE PA 17241 447 N MOUNTAIN annown awenen ;AMFdaest 43-04-0387.035 PIWnNy AM&I. 447 NORTH MOUNTAIN ROAD ebe.kpry X sF pup LjC0NooC3.,uAu ciwNEWVILLE C., CUMBERLAND swt PA vp tale 17241 wt.wit.NA ton Amoum Repoedws NA Tem,NA MMAN.faW F�3gt1..,plVNNts NA u.0 aans ce t i.p Y Wn t ep Nes mM r (ipetllry lY Ppro'.) %afGpe[�$P1 tml NI 5 3 1.00 OresQW 792 sp.FI. BARN PORCH ❑Yes XO no Field R .e NEIGHBORHOOD (�y WndCn Ulben I(_'3I SOMeb.O X ROW GoM A,q FW Poor aVk Up OM % `J4%1,7Wr X UnUr LMk properly COMMedbOr' O Wa rbdd OFAoe. Rdpd �I(��-�I(&Am X SM. S.MaIA........I Prodded X Pro"VLws Wtesi,q L/_t SAM. OetAMy Alled r,MNMn E I�f Oemadws,ply SMNpe X In WaNe ❑..SUmr Mak,fiwl nme UM%13MO1. �Ad M". Walrl.dre. Or.Wd UM _%3 FAMlr %2J Ftm0y %Apr —�%CMM& _%Ce..,,il %IMV41iN `-%V.._% LNnpo In Pltsem tantl USe X Nm likely LIkeIY ❑TNUq PICfFmm N Prmmninantorupemy XO ONA" TO. %veum s*Fa,.ypArsRaxs 52.000ms 160,000 Plemmrct vwm s 120DOO SWy FaN1}Age Om. .O 100)OA RNam9m Aat52 yrs. Nett Freddie Mac tloesnptcanaiatrrtee W Nemetltcompositio(1MllterwiBNMamoedrobereiiabieapprvapifacWrs wmmems in.lw @Nlhee anme,bw®Me Or Wtarorebm,.Maens evkWUiry(es.000 purrs,OaOMAA New.Wise) tHE GENERAL NEIGHBORHOOD IS THE TOWNSHIP WITH MORE EMPHASIS PUT ON THE MORE MOUNTAIN TYPE PROPERTIES SVBJECTPROPERTY Apps.Yea91m 1945 No.Unlrsj�NO.5100S PROPERTYRATMG G,M1 A FNr I. TYpe(dmamea depieA Semnde.em) DETACHED eommW m Foam 0 tr,v tru„da,w,i.e nFt RANCH C.,dMun ld NerIMwd X FaYdarWNtMazeIaI ALUMINUM Rom MmMM AWrIodMalMNMld, X Qme PlgeO'MriN0AWM3Mm'dM&ecN(�HR3dA1¢Y X 100 U Yes �- sp..wemtvY-Emmenuteme NONE NOTED Commtma(IrvolWeor mMWr.bm mmmnp nro dtleraa,nNreenan.tl IN THIS APPRAISER'S OPINION THE BEST SOLUTION FOR THIS DWELLING IS TO RAISE TT. THERE ARE MORE REPAIRS THAN WHAT THE PROPERTY IS CURRENTLY VALUED. item Subleptproperly comparable NO.1 Comparable No.2 Comparable NO.a AOM 447 NORTH MOUNT, 100 ICKES LANE RUSSELL ROAD 514 GRAHAMS WOODS ROAD NEVMLLE NEWVILLE PA CARLISLE PA CARLISLE PA 17015 P,mmMtsra. 4MILES 5MILES 6MILES sanP,¢e E NA- ' E 64.000 E 140 000 E 75,000 r 28 APRIL 2014 29 APRIL 2013 29 MARCH 2013 25 APRIL 2014 m - Rural/Avers a SIMILAR SIMILAR SIMILAR s MOUNTAIN SIMILAR SIMILAR SIMILAR A 70+ 2001 1984 -20000 1930 c m. POOR FAIR -10000 AVERAGE -50000 FAIR -10000 U+np"Mr, a -1,500 T 'a d -1,500 T m -1,000 en.,M.TaN 6 3 190 5 : 3 ; 2.00 ; 5 : 2 1.00 ; 6 t 3 1.50 err A 792,p 1,060 s -2,880 1,240 -8,960 1 Ml F t -15.980 AlOtOndtal. NONE NONE NONE FULL UNFINISHED ' BARN BARN 3 CAR WITH LOFT NONE 10000 poMedpwa FROM FRONT REAR -1,000 NONE 1,500 FRONT -1,000 samEmcr NONE E 12.97 ACRES 111.17ACRES 14400 1141 ACRES 12480 7A8 ACRES 47,120 xn AMnalrwa: and X w S 980 pba X S 86480 X Pro MYte E 29 140 ds eedv a Net -2%'s 63 020 Net -470/;E 73 520 Nee 39%I E 104.140 O„pw 7" COMPARABLE NUMBERS 1 AND TWO HAVE BEEN GIVEN THE MOST WEIGHT DUE TO THE LOT AND IMPROVEMENT SIZE Ilei. ie VIA 1=11 deNved aomrn{nspettbn ul lM mgPMOehAad eW ertniol inSpe1W.?tFt Ourj.tprogeny ed3mahet.amp.MdOO..The ee...mvK,mNt rs MUed WOn N OiOM.aion MtltAe6wuiedpt awn prat Thertgn is Mll.becareMed 6 x NMANdd AM. EmmateeuaeketvaweE 69.300..April 28 2014 c r e DOU HEINEMAN RB-000569-L APPRAISER I d._ .10 JUNE 2014 TTACH CURRENT IPTIVE PHOTOGRAPH50F SUBJECT PROPERTY AND STREET SCENE • H AM er Fla Appraisals Property Value Analysis Report me- 447 N MOUNTAIN 447 MOUNTAIN ROAD,NEWVILLE PA 17241 C.N1.10 JUNE 2014 DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a(nmpetNe and open market under all conditions requisite to a fair sale,the buyer and seller, each acting prudently, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (3) buyer and seller are typically motivated; 2) both parties are well informed of well advised,and each acting in what he considers his own best interest;(3)a reasonable time is allowed for exposure in the open market; (4) payment is made in terms of cash in U.S_dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions'granted by anyone associated with the sale. ' Adjustments to the comparable$must be made for special or creative financing at sales concessions.No adjust- ments are necessary tot those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the setter pays these costs in virtually at!sales transactions.Special or creative financing adjustments can be made to the comparable property by comparisons to financing terms offered by a third party Institutional lender that Is not already involved in the property or transaction.Any adjustment should not be calculated on a mechanical dollar for dollar cast of the financing or concession but the dollar amount of any adjustment should approximate the market's reaction to the financing or concessions based on the inspector's judgment, CERTIFICATION AND STATEMENT OF LIMITING CONDITIONS CERTIFICATION: The Inspector certifies and agrees that 1.The Inspector has no present or contemplated future interest in the property described;and neither the employment to make the analysis, nor the compensation for it, is contingent upon the estimated value of the property. 2.The Inspector has no personal interest in or bias with respect to the subject matter of the repair or the participants to the sale.The"Estimate of Market Value"in the report is not based in whole or in part upon the race,color,or national origin of the prospective owners or occupants of the property,or upon the race, color,or national origin of the present owners or occupants of the properties in the vicinity of the property. 3. The Inspector has personalty inspected the exterior of file property, and has made an exterior inspection of all comparable sales listed in the report.To the best of the Inspector's knowledge and belief,all statements and information in this report are true and correct,and the inspector has not knowingly witheid any significant information. 4. All contingent and limiting conditions are contained herein(imposed by the terms of the assignment or by the undersigned affecting the analyses,opinions,and conclusions contained in the report). 5. This analysis has been made in conformity with and is subject to the requirements of the Code of Professional Ethics and Standards of Professional Conduct of the organizations with which the Inspector is affiliated. 6.All conclusions and opinions concerning the real estate that are set forth in the report were prepared by the inspector whose signature appears on the report. No change of any item in the report shall be made by anyone other than the Inspector, and the Inspector shall have no responsibility tot any such unauthorized change. CONTINGENT AND LIMITING CONDITIONS: The certification of the Inspector appearing in the report Is subject to the following conditions and to such other specific and limiting conditions as are set forth by the Inspector in the report. L The Inspector assumes no responsibility for matters of a legal nature affecting the property inspected or the 6tte hereto, nor does the Inspector render any opinion as to the title,which is assumed to be good and marketable.The property is valued as though under responsible O-ranstrip. 2. Any sketch in the report may show approximate dimensions and is included to assist the reader in visualizing the property. The Inspector has made no survey of the property. 3. The Inspector is not required to give testimony or appear in court because of having made the analysis with reference to the property in question, unless arrangements nave been made therefor. 4. Any distribution of the valuation in the report between land and improvements appliesonly under the existing program of unfization.The separate valuations for land and building must not be used in conlunaiun with any other report and are invalid if so used. S. The Inspector assumes that there are no hidden or unapparent conditions of the property,subsoil,or structures,which would render it more or less valuable.The Inspector assumes no responsibility for such conditions,or for engineering which might be required to discover such factors. 5. Information,estimates,and opinions furnished to the inspector,and contained in the report,were obtained from sources considered reliable and believed to be true and correct.However, no responsibility for accuracy of such items furnished the Inspector can be assumed by the Inspector. 7. Disclosure of the contents of the report is governed by the bylaws and Regulations of the professional organizations with which the Inspector Is affiliated. B. Neither all,nor any part of the content of the report,or copy thereof(including conclusions as to the property value,the identity of the Inspector,professional designations,reference to any professional organizations,or the firm with which the Inspector is connected),shall be used for any purposes by anyone but the client specified in the report,the borrower if reperf fee paid by same, the mortgagee at Its successors and assigns,mortgage Insurers,consultants,professional organizations, any state or federally approved financial institution,any department,agency,or instrumentality of the United States or any state or the District of Columbia,wlthout the previous written consent of the Inspector;nor shall it be conveyed by anyone to the public through advertising,public relations,news,sales,or other media,without the written consent and approval of the Inspector. 9. On all reports,subject to satisfactory completion, repairs, or alterations, the analysis and value conclusion are contingent upon completion of the improvements in a workmanlike manner. 10. 1 am not an employee of the company or individual($)ordering this report.This assignment Is not based on a requested minimum,specific valuation,or the approval of a loan.My compensation is Act contingent upon the reporting of a predetermined value or direction of value or upon an action or event resulting from the analysis,opinions,conclusions,or the use of this report. Add otP Analyzed: 447 NORTH MOUNTAIN ROAD,NEWVILLE PA 17241 APPRAISEie 2M D l Na OU AN RB-0 5i Date R rt ned 10 JUNE 2014 Stali�fi c A (- 5Ev y,XJ sH— —^ state Or State License A Sta Date of CedifxatgNlrrertte: t Extent of Inspection ❑Did not Inspect Property C3 Salvador Only IMetior and External eaewe mre vi.mw..%aurzr....4+.nmu Heineman Appraisals REV-1508 EX+(08-u) tt pennsy[vania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS BE MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT EDENT ESTATE OF: FILE NUMBER: Janet B. Hackensmith i 21-14-0346 Include the proceeds of litigation and the date the proceeds were received by the este. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION - VALUE AT DATE .. . ,. . . .. OF DEATH 1 Checking account no: a{see at 50859Q F&M Trust Cc 3,094.75 2 Household furniture and personal properly(see appraisal attached) 3,930.0011 3 1994 Mercury Grand Margurs automobile fair to good condition{see attached} 2,000 00 -- . Vii e: -. ..weuvw x.xz....e!.- x.... ..... :a. „. rc�.= ..w.c.,:.ry✓i nx�.0 x. . ..., 5,. � l --k-I ir—in 1-1e 1'.. ( .i.:.[ ... -R { w. ej F r_ n .. . ,..,..„,........ ._.... ............ ,., ice.<.; TOTAL(Also enter on Line 5,Recapitulation) $ 9 024 75.` If more space is needed,use additional sheets of paper of the same size. l �U.fmtrustomiflarom Fg7M TRUST April 29, 2014 Andrews & Johnson Attorneys at Law 78 West Pomfret St Carlisle, Pa 17013 RE: Janet B Hockensmith To Whom It May Concern: In reference to the above customer, our records show the enclosed information to be accurate as of the date of decedent's death. If I may be of any further assistance, please contact me. Sincerely, j f� Brenda Hahn Deposit Operations Clerk 717-261-3668 717-264-6116 888-264-6116 P.O.Box 6010 Chambeisburg,PA 17201-6010 FINA.N.CIAL SOLUTIONS ... FROM PEOPLE YOU KNOW ' . n O m _ O � m m � w c m 0 a D n m n Vf Q O N O C m o rn m m rn oZ 3 53 m m D o � •'• m 3 O O � m m 0 d N C O y a n X m z N H 2 p D g n O N m 0 H u c m m o = � a o a � n m Fn � d m w � o ^ � m a m m f» D n o � n rn m n f» OW i 0 m a Oy V y H N T p 7 f n O m O m 0 + O N m N 3 0 m d c a s m a Kelley Blue Book Page 1 of 2 i " Kelley Blue Book The Trusted Resource r Support the American Red Cross, ------------------------------ ..—Way ads? 1994 Mercury Grand Marquis Sell To Private Party Pricing Report Good Fair Condition Very Good ------ - - Condition $2,214 Condition Style:IS Sedan 4D $1,814 11 $2,273 Mileage:6s,000 ,. s • r�= y .-. Excellent Condition x$2,391 w: Vehicle Highlights ----- --— - - — -- 4 Fuel Economy: Max Seating:6 Priv City 16/Hwy 23/Comb 19 MPG Doors:4 Engine:VS,4.6 Liter Drivetrain:RWD Transmission:Automatic EPA Class:Large Cars Body Style:Sedan Country of Origin:United States Country of Assembly:Canada Your Configured Options ----------------------------- --------------------, Our Pre-selected optans,based on typical equipment for this or. I V Options that you added while configuang this or. IEngine Comfort and Convenience j V8,4,6 Liter I Safety and Security Transmission Air Conditioning Dual Air Bags j Power Windows Wheels and Tires Automatic Power Door Locks Drivetrain i Cruise Control l Steel Wheels RWD i Steering jPower Steering i Tilt Wheel Entertainment and Instrumentation ! j AM/FM Stereo j iCassette ! j j Glossary of Terms Kelley Blue Book@ Trade-in value-TMs is the amount you can Tip: your car to a dealer.This value Is determinetl based on Me expel receive when you trade in Indicated. stile, It's crucial to know your car's true condition when you sell it, Trade-In Range-The Trade-in Range is Kelley Blue Books edtmate of what you on reasonably expert so that you Can price it to reoeh`a this week based on the style,condition,mileage and options ofyourvehlcle when you trade it appropriately.Consider having In to a dealer.However,every dealer Is different and values are not guaranteed. Your mechanic give you an Kelley Blue Book@ Private Party value-This Is the startin objective report. between a private buyer and seller.This is an"as e--value Mat tloesinnot intl de anynwafrrantles.The final price depends on Me cars actual Condition and local market factors. C http://www.kbb-com/mercurV/Llrand-marciuis/1994-mercury-Brand-marouis/lq-gPtia„-,iA/z. . Kelley Blue Book Page 2 of 2 Private Party{range-The Private Party Range Is Kelley Blue BOWS estimate of what you on reaspudy expo(M feceive this wxek fm a'chide with stated mneage In the selected condition and mnfg teed with your selected options,Including taxes,We and fees when selling W a private party. Excellent Condition-3%of an ors we value This or boles new and 61.evoalent medkMcal Wltd@IOn.It has never had palM m bodywork and has an Interim and body free of wear and vlstea It efeds The or Is n6t-free and does not need reconditimIng.Its clean engine Compartment Is free Of Bunt leaks.It also has a dean title history,has complete and vnhisbi,aelvlfe r m ds and Will pass safety and smog Impedton Very Good Condition-23%or an can we value This car has minor wear Or WSbe defects an the body and Interior but is In=cellent mechanical condition,oquldrg only mlMmil reconditioning.It has IRde to M palm and bblywprk and Is free Of rust Its dean engine compartment 6 free of nuld heal¢The tires match and have 25%or come of tread.It aW has a clean title history,with ngrt S,,h,records available,and will pass safety and smog hepectm. Good Condition-S1%of an on we value This or is free of major mechanical problems pit may need some reondltbMrg.Ip paint and bodywork may require Mmor toWS-ups,with repairable cesmenC defects,and 16 engine compartment may have Manor leaks There are minor body watches Or dhps and minor inheres blemishes,but no test The tires match and have 50%or more of bead,It also has a dean title history,with same service records available,and will pass safety and smog Inspection. Fair Condition-18%of all on we value This or has some merhanlol or cosmetic definn and needs servicing,but Is dill In safe running condition and has a Wan title history.The paint,body and/or Interior may need professlenal servicing.The tires may need replacing and there my be sank repairable net damage. ®1995-2014 Kelley ShO e00k C,1,1K M rights reserved. O 2011 KNry BNe Mrt'ft rtnrvm.]/INSOia.lMRai'SIAM MWmnNer,61rai3,rh V[aMNbrrvtlm,e0urs0 n U[rem,rne lM vaM M Mart OartlaOr w!M[xerapyXrL DY fM Mn'en am[TtlnV M wCwL VeIWJe vMUJpv ue tplxwu mO meY ro•1'/wltlde ro rel,Me.XNaI wNeGm[Mall ro•Y DbeO KKm meM12t m•Mn•Dm,NeoROtbv.v[NCF mVSbn M aN<r Dertwo.meursvnv xronwato tm ewtlMV VrAwemme Dewar wn,e oemesm M[DnwmM.nn,eM+rtrmremMrer ure swMewl uerone evmn eu[ntlm uitr rcart mN'e•ro snn9 cot De swtl m ee,rsmRN fn I/M1V,lr CeM.Kelkx 8.tr 0.tN mumtf•p wNaalDllMM nmrt m aN[slb¢(r.110l3) http://www.kbb-com/mercury/grand-marquis/1994-mercury-Brand-marouis/ls-se.Hgn-ayii'?p 7/7^a)7n1 A Rowe's Auction Service 2505 Rimer Highway Carlisle, PA 17015 717-574-1008 215-1044 249-1978 May 1, 2014 To: Ronald E. Johnson, Esquire Andrews & Johnson Law Offices 78 W. Pomfret St. Carlisle, PA 17013 From: Rowe's Auction Service 2505 Rimer Highway Carlisle,PA 17015 Re: Personal Property Appraisal Janet B. Hockensmith Estate 447 N. Mountain Rd Newville, PA 17241 Kitchen& Dining Room Griswold& Wagner iron skillets $20.00 Refrigerator 125.00 White Hooiser style kitchen cabinet 100.00 Oak sewing machine 25.00 Tapered leg stand— 35.00 Bedroom Waterfall cedar chest 50.00 Waterfall dresser/vanity,wardrobe/bed 35.00 Misc.Ammunition 75.00 Living Room Upholstered sofa&2 chairs No Value Antique button frame&print 15.00 Edenpure heater 35.00 Bedroom Empire chest of drawers 75.00 BB gun 10.00 Misc.Ammunition 20.00 Bed frame 10.00 Metal wardrobe 10.00 Basement Whirlpool washer/dryer 75.00 3 Galvinized wash tubs 20.00 9 white crocks Metal potato bin 45.00 Milk can & barn lantern 35.00 Ariens snow blower 15.00 Cub Cadet Riding Mower w/snow blower 125.00 350.00 Misc. hand &power tools 3 chain saws 50.00 Drill press & bench grinder 75.00 Cummings air compressor 20.00 Misc. lawn& garden tools 100.00 10.00 Barn& Sheds Wringer washer 25.00 Wbeel barrow 10.00 Old leather machine .00 Oliver 60 Tractor,not running 5 1515.00 Willys 1947 Jeep CJ2A,not running 950.00 Plow blade 00.00 1 Wagon Commuter 340cc 3 wheeler 50.00 150.00 2 large wood plows 75.00 2 cement mixers Power corn grinder 75.00 Old cabinet 50.00 Blue open trailer 20.00 350.00 Total $3930.00 � r W. David Rowe REV-1511 EX+(08-13) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF Janet B. Hockensmith FILE NUMBER 21-14-0346 ITEM Decedent's debts must be reported on Schedule I. NUMBER DESCRIPTION A. FUNERAL EXPENSES;-- AMOUNT i.. B. ADMINISTRATIVE COSTS: - °--� 1. Personal Representative Commissions: p�:� w:m,: ,,o-:„=-.;.:x.;:,;,u .a,•;; Name(s)of Personal Representative(s) �A _ Street Address City State_ZIP Year(s)Commission Paid: Z• Attorney Fees: 2,000.00 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: ” 298.50 5• - Accountant Fees: z 8• Tax Return Preparer Fees: 7. Rowe s Auction Service personal property appraisal 85.00, B. 'Howard Hanna Real Estate real estate appraisal _- _ ._ _.._ 350.00 s. Adams Electric Coop 49.50 _.:. D Recorder of Deeds-record deed 78.00 a » Reserved for closing and accounting _..._... . 500.00 TOTAL(Also enter on Line 9, Recapitulation) $ 3,361.00 If more space is needed,use additional sheets of paper of the same size. REV4512 EX+(12-12) pennsylvania SCHEDULE DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Janet B. Hockerismith 21-14-034 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreirnbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH Adams Electric Coop 67.65 it fl ........... TOTAL(Also enter on Line 10, Recapitulation) 67.6-5 It more space is needed,insert additional sheets of the same size. REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Janet B. Hockensmith 21-14-0346 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. Susan M Keaman daughter cedar chest 606 Warm Springs Avenue,Huntingdon,PA 16652 4` 2.' Roger L.Hockensmith son residue of estate 445 North Mountain Road,Newville,PA 17241 ,.,,.,....,i .«..,-........,..«.............................„....................... ,.-., ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES IS THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. II” NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 5113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. i r. B, CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: _._ . .....:... .. ..rv. TOTAL OF PART IT- 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.