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Home My WebLink About09-29-14 � 1505610143 REV-1500 EX`�,_,�, �` PA Department of Revenue OFFICIAL USE ONLY pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENTOFREVENUE PO BOX.280601 INHERITANCE TAX RETURN 21 13 0620 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 05 04 2013 O1 28 1980 DecedenYs Last Name Suffix DecedenYs First Name MI RAILING JOSEPH D (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW � 1. Original Return � 2. Supplemental Return � 3. Remainder Return(date of death priorto 12-13-82) � 4. Limited Estate � 4a. Future Interest Compromise � 5. Federal Estate Tax Return Required (date of death after 12-12-82) � 6 Decedent Died Testate � Decedent Maintained a Living Trust O 8. Total Number of Safe De osit BoXeS (Attach Copy of Will) ❑ (Attach Copy of Trust) P � 9. Litigation Proceeds Received � �p, Spousal PovertY Credit(date of deatn ��.Election to tax under Sec.9113(A) between 1231-yt and 1-1-95) � (Attach SCh.O) � N CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX�ORMATION ULD ECTED TO: Name Dayti�T�ephone�Jp�nbe� p BRADLEY L GRIFFIE 717txQ�3 5� �" '� rn � c� _..yc� �_ N ,.� �� r�' ��° REGIS3E�-;OE`WILLS USE f�VIC� „ . � _a� -�1 ' cry c. 3 �'� First line of address � �, � � � 2 0 0 N HANOVER S TREE T .-' :-Y� + -'C �-- o ., ' Cp � -�t Second line of address -"' ;��. �J DATE FILED City or Post Office State ZIP Gode CARLISLE PA 17013 CorrespondenYs e-mail address: bgriffie@griffielaw.com 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 PERSON RESPONSIBLE FOR FILING RETURN DATE � / i 1L1� /�„�,.�_, Sheree L. Fraker j�„1p�, ��_��f �dr5� DDRESS � ��y�� 11 Kutz Road, Carlisle, PA 17015 S PREPARE THER THAN REPRESENTATIVE DATE Bradley L Griffie � ��, �j� D 200 North Hanover Street, Carlisle, PA Side 1 � 1505610143 1505610143 � � 1505610243 REV-1500 EX DecedenYs Social Security Number Decedent'sName: Ralllllg, Joseph D. RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 12 7 , 60 0 . 0 0 2. Stocks and Bonds(Schedule B)............................................................................. 2. 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C)......... 3. 4. Mortgages&Notes Receivable(Schedule D)........................................................ 4. 5� Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 22 , 690 . 07 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 12 , 012 . 19 7. Inter-Vivos Transfers&Miscellaneous�Probate Property (Schedule G) Separate Billing Requested............ 7, 8. Total Gross Assets(total Lines 1-7)..................................................................... 8. 162 , 302 . 2 6 9. Funeral Expenses&Administrative Costs(Schedule H)....................................... 9. 2 9, 217 • 72 10. Debts of Decedent, Mortgage Liabilities,&Liens(Schedule I).............................. 10. 172 , 842 . l� 11. Total Deductions(total Lines 9&10)................................................................... 11 202 , 059. 82 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. -39, 757 . 56 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. -3 9, 7 5 7 . 5 6 TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)X.00 15. 0 . 00 16. Amount of Line 14 taxable 0 . 0 Q 16. � . 0 0 at lineal rate X .045 17. Amount of Line 14 taxable at sibling rate X.12 � . �� 17. 0 . �� 18. Amount of Line 14 taxable at collateral rate X.15 0 . 0 0 18. 0 . �� 19. Tax Due.................................................................................................................. 19. 0 . 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. � Side 2 L 1505610243 1505610243 J REV-1500 EX Page 3 File Number 21-13-0620 Decedent's Complete Address: DECEDENT'S NAME Railing, Joseph D. STREET ADDRESS 519 North Bedford Street CITY STATE ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 0.00 2. Credits/Payments A. Prior Payments B. Discount 0.00 Total Credits(A +g) (2) 0.00 3. Interest (3) 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2 Line 20 to request a refund 5, If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) �.�Q Make Check Pa able 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:.................................. ❑ � c. retain a reversionary interest;or............................................................................................................... ❑ � d. receive the promise for life of either payments,benefits or care?............................................................ ❑ � 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.................................................................................................................... ❑ 0 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?.................................................................................................................. IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after January 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S.§9116(a)(1.1)(ii)]. The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an adoptive parent,or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)]. . The tax rate imposed on the net value of transfers to or for the use of the decedenYs lineal beneficiaries is 4.5 percent,except as noted in 72 P.S.§9116 1.2)[72 P.S.§9116(a)(1)1. . The tax rate imposed on the net value of transfers to or for the use of the decedenYs 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. Rev-1502 EX+(��-OS) SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENTDECEDENT ESTATE OF FILE NUMBER Railing, Joseph D. 21-13-0620 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 belween a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts. Real propeRy which is jointly-owned with right of survivorship must be disclosed on schedule F. Attach a copy of the settlement sheet if the property has been sold Include a copy of the deed showing decedent's interest if owned as tenant in common. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 519 North Bedford Street- 727,600.00 Carlisle, Cumberland County, PA (Single family dwelling) (See attached market analysis) (Assessed value 127,600.00 x C.L.R. 1.0) TOTAL(Also enter on Line 1, Recapitulation) 127,600.00 (If more space is needed,additional pages of the same size) Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule A(Rev. 11-08) Rev-1508 EX+(6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA . INHERITANCE TAX RETURN RESIDENTDECEDENT ESTATE OF FILE NUMBER Railing,Joseph D. 21-13-0620 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Comcast Refund 169.75 2 Personal Income Tax Refund-(Local) 53.08 3 Aflac Insurance Premium refund 25.98 4 2012 State Income Tax Refund 103.12 5 Personal Property Auctioned - 913.00 (See attached statement) 6 2007 Audi A-4(Sold to dealer) 11,200.00 7 Erie Insurance -(Automobile Ins. Refund) 426.00 8 Wells Fargo refund of overpayment on auto loan payoff 5.55 9 Blue Cross/Blue Shield Reimbursement 1,160.00 10 Blue Cross/Blue Shield Reimbursement 6,485.54 11 2012 Federal Income Tax Refund 523.05 12 2013 Federal Income Tax Refund 1,314.00 13 Erie Insurance(Homeowner's refund) 311.00 TOTAL(Also enter on Line 5, Recapitulation) 22,690.07 (If more space is needed,additional pages of the same size) Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev.6-98) - _ _ _ Rev-1509 EX+�6-98) , ' SCHEDULE F COMMONWEALTHOFPENNSVLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENTDECEDENT ESTATE OF FILE NUMBER Railing,Joseph D. 21-13-0620 If an asset was made joint within one year of the decedenYs date of death,it must be reported on schedule G. SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT A. Sheree L. Fraker 11 Kutz Road Mother Carlisle, PA 17015 B. C. JOINTLY OWNED PROPERTY: DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM LETTER DATE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECD�S DECE ENT'S NTEREST NUMBER FOR JOINT MADE NUMBER OR SIMILAR IDENTIFYING NUMBER.ATTACH DEED FOR VALUE OF ASSE INTEREST TENANT JOINT JOINTLY-HELD REAL ESTATE. 1 A 03/23/2013 Cornerstone Federal Credit Union -Savings 10,615.22 100.000% 10,615.22 Account Number XX10-01 (See attached statement) 2 A 03/23/2013 Cornerstone Federal Credit Union -Checking 1,396.97 100.000% 1,396.97 Account No.XX10-07 (See attached statement) TOTAL(Also enter on Line 6, Recapitulation) 12,012.19 (If more space is needed,additional pages of the same size) Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule F(Rev.6-98) REV•7151 EX+�10-06) $CHEDULE H COMMONWEALTHOFPENNSYLVANIA FUNERAL EXPENSES & INHERITANCETAXRETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Railing,Joseph D. 21-13-0620 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER q, FUNERAL EXPENSES: See continuation schedule(s) attached 14,954.10 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Sheree L. Fraker Street Address 11 Kutz Road city Carlisle state PA zio 17015 Year(sl Commission oaid 2014 4,322.06 2. a,ttornev's Fees Griffie&Associates, P.C. 6,000.00 3. Family Exemption: (If decedenYs address is not the same as claimant's,attach explanation) Claimant Street Address City State Zio Relationshio of Claimant to Decedent 4. Probate Fees 603.50 5. AccountanYs Fees 540.00 See continuation schedule(s) attached 6. Tax Return Preparer's Fees 7. Other Administrative Costs 2,798.06 See continuation schedule(s) attached TOTAL(Also enter on line 9, Recapitulation) 29,217.72 Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev. 10-06) __ _ _ _ _ . SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Railing, Joseph D. 21-13-0620 ITEM NUMBER DESCRIPTION AMOUNT Funeral Ex ea nses 1 Ewing Brothers Funeral Home, Inc. 7,156.10 2 Osiris Holding of Pennsylvania(Cemetery Plot,etc.) 7,278.00 3 Pastor compensation 100.00 4 Church rental/reception 420.00 H-A 14,954.10 Accountant Fees 5 Cohick&Associates(2012&2013 Personal Returns) 540.00 H-B5 540.00 Other Administrative Costs 6 Cumberland Law Journal (Advertising) 75.00 7 The Sentinel(Advertising) 168.30 8 Michael Mackey(Restretch carpet in residence) 150.00 9 PPL Electric Utilities 189.37 10 UGI Utilities, Inc. 71.34 11 Sentinel(Advertisement for vehicle) 24.99 12 Auto Locator(Advertisement for vehicle) 34.00 Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Railing, Joseph D. 21-13-0620 ITEM NUMBER DESCRIPTION AMOUNT 13 Steve's BMS Performance&Auto Repair - 42.40 (Auto repairs) 14 Steve's BMS Performance&Auto Repair- 47.70 (Auto inspection) 15 Personal Property Auctioning Costs 354.55 16 Erie Insurance Group(Auto Insurance) 445.34 17 Bank Fees to Orrstown Bank 12.50 18 Borough of Carlisle(Water/Sewer) 242.63 19 Michael Mackey(Carpet repair to list real estate) 150.00 20 Cohick&Associates- 290.00 (Preparation of 2013 Personal Tax Return) 21 Reserves 500.00 H-B7 2,798.06 Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98) Rev-1512 EX+�12-08) SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, 8� LIENS COMMONWEA�TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENTDECEDENT ESTATE OF FILE NUMBER Railing,Joseph D. 21-13-0620 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 Wells Fargo Dealer Svcs. -Automobile loan/lien on automobile title 4,593.80 2 Borough of Carlisle(Water/Sewer) 72.90 3 Cohick&Associates- 242.63 Fee for Amended Tax Return for 2012 4 UGI 35.47 5 PPL 55.33 6 Colonial Life Insurance - 133.33 (Overpayment of disability) 7 Carlisle HMA Physician Management(Medical) 160.00 8 Bank of America- 12,158.27 Acct. No. XXXX-XXXX-XXXX-6809 9 Chase Freedom - 2,981.04 Acct. No.XXXX-XXXX-XXXX-4511 10 AT&T Mobility 35.89 11 Carlisle Oncology(Medical) 160.00 12 Caris Life Sciences(Medical) 6,485.55 73 Foundation Medicine(Medical) 1,160.00 14 Borough of Carlisle Tax Account(personal taxes) 5.50 15 Mortgage to Sovereign Mortgage 119,829.15 Total of Continuation Schedule See attached page TOTAL(Also enter on Line 10, Recapitulation) 172,842.10 (If more space is needed,additional pages of the same size) Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I(Rev. 12-08) Rev-1512 EX+�6-98) SCHEDULE 1 � DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN co n ti n u ed RESIDENTDECEDENT ESTATE OF FILE NUMBER Railing, Joseph D. 21-13-0620 ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 16 Mortgage to Ocwen Mortgage 24,382.16 17 AT&T Mobile- 90.02 (Paid pre-death; posted post-death) 18 Comcast- 261.06 (Automatic payment post-death) TOTAL(Also enter on Line 10, Recapitulation) 172,842.10 Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I(Rev.6-98) REV-1513 EX+(�1-08) SCHEDULE J COMMONWEALTCH OF PENNSYLVANIA BENEFICIARIES IN RESIIDENTED�DENTRN ESTATE OF FILE NUMBER Railin ,Joseph D. 21-13-0620 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(Sl RECEIVING PROPERTY DECEDENT (Words) ($$$) Do Not List Trustee s I� TAXABLE DISTRIBUTIONS [include outright spousal distnbutions,and transfers under Sec.9116 a 1.2 Sheree L. Fraker Mother Fifty percent of 11 Kutz Road net distributable Carlisle, PA 1705 estate Joseph O. Railing,Jr. Father Fifty percent of 422 A Street net distributable Carlisle, PA 17013 estate Total Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet,as a ro riate. NON-TAXABLE DISTRIBUTIONS: II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J(Rev. 11-08) Attachment to Schedule "A" 5/22/2014 cpml.paragonrels.com/PublinWDocManag er/CPM L/7/b40e1571-6423-49cCr997e-7a7ed10828a7/CMA.htrrd . . �:. < o ,`'.� � .. , ?�� r �:�_ _� �.�a� .. CMA Presentation � ,. .. . �. . .a. � . ...� .ro�. .; .�� r�,. _ ,� ;� �� ."�° ` � :',� ..,,� � �' �� i�'� y� y,.� . �� '�-�'� �� n � , -.�.:� �,..<m�.,�� -�---�., ��' �� t �-:..�.,_.._..� .�- �-=_ :��'��i"u� '�'��'; ..� Bradley GriFfie � � � � � � Thursday, May 22, 2014 '� � �` �x , 1 � �.., �. ��.� 3�. ��`�tr�et ` ' ��'i`°��i:: ._„ DENI�S ECKMAN �' � --_ HOOKE, HOOKE &ECKMAN QQ�� - LLC REALTORS , OQKE � '- 977 WALNUT BOTTOM RD ��A� CARLISLE, PA 17015 �2�si€�4 (717) 385-7924 denny@hhande.com This Analysis Has Not Been Performed In Accordance With The Uniform Slandards Of Professional Appraisal Pracdce which Require Valuers To Act As Unbiased, http://cpml.paragonrels.corrdPublinWDocManager/CPMU7/b40e1571-642�49c6-997e-7a7ed10828a7/CMA.html 1/23 5/22/2014 cprrd.parag onrels.com/Publ i nWDocM anag er/C PM L/7/b40e1571-6423-49c6-997�7a7ed10828a7/CMA.html Disinterested Third Parties W ith Impartiality,Objectivity And Independence And without Accomodation Of Personal Interest It Is Not To Be Considered As An Appraisal And May Not Be Used As Such For Any Purpose. http://cpml.paragonrels.corr�PublinWDocManager/CPML/7/b40e1571-6423�49cFr997e-7a7ed10828a7/CMA.html 2/23 5/22/2014 cpml.paragonrels.com/PublinWDocManager/CPMLI7/b40e1571-642349c6-997�7a7ed10828a7/CMA.htrrd Thursday, May 22, 2014 Bradley Griffie Dear Atty Bradley Gr�e, The purpose of this CMA (Comparative Market Analysis) is to recommend a listing price value of 519 N. Bedford St Carlisle PA 17013 based on its current condition and the current market. It is my opinion that the listing price because of its condition and the needed repairs of busted water pipes, fallen drywall and the realistic expectation of mold remediation is in the range of$39,900 and $49,900. With the repairs being completed the listing price would be somewhere in the range of$74,900 to $89,900. This CMA is not be used for any other purpose than the potential listing value of the property for sale in its current condition. Sincerey, DENNIS ECKMAN http://cpml.paragonrels.corn�PublinWDocManager/CPMU7/b40e1571-6423-49c6-997e-7a7ed10828a7/CMA.html 3/23 5/22/2014 cpml.parag onrels.com/Publ i nWDocM anag er/C PM L/7/b40e1571-642349c6-997�7a7ed10828a7/CMA.htrnl ::�� '' , � . . .. . _ � Y � ,�,,,:�,,. ,� �i� ..�. � , , _ .-� ,� � � �� a � � , s . � ._ _� . „ . � . � m. .. , , . _� , . : ... _ : ,., � ,. �,, , ° -- :� - , �a. � �. __ �� : ' :� ,:. ��,_: - «;� ' - w..3 _ �p�a � F�� ai �� Address 519 N Bedford Street M BR Y/N Yes City Carlisle BR2 Y/N Yes State PA BR3 Y/N Yes Zip Code 17013 BR 4 Y/N No Area 7 BR 5 Y/N No Class Residential Kit Y/N Yes BR 3 Fam Y/N No # FBth 1 Din Y/N Yes # Half Bth 1 LR Y/N Yes # BTH 2 De n Y/N No # Fireplc Schl Dist Carlisle Subdiv ElemSch Letort Elementary School Municip Carlisle MidSch Wilson Middle School HighSch Carlisle Area High School This Analysis Has Not Been Performed In Accordance W itt�The Uniform Standards Of Professional Appraisal Practice which Require Valuers To Act As Unbiased, Disinterested Third Parties With Impartiality,Objectivity And Independence And without Accomodation Of Personal Interest It Is NotTo Be Considered As An http://cpml.paragonrels.comlPublinWDocManager/CPMLl7/b40e1571-6423-49c6-997e-7a7ed10828a7/CMA.html 4/23 _ 5/22/2014 cpml.paragonrels.comlPublinWDocManag er/CPM U7/b40e1571-6423-49c6-997�7a7ed10828a7/CMA.html Appraisai And May Not Be Used As Such For Any Purpose. http://cpml.paragonrels.comlPubiinWDocManager/CPML/7/b40e1571-642�49cfr997e-7a7ed10828a7/CMA.html 5/23 5/??J2014 cpml.paragonrels.corr�PublinWDocManager/CPMU7/b40e1571-6423-49c6-997e-7a7ed10828a7/CMA.htrrd , _ . ' .. ,. . �� . .. _ . �� Address 400 N Bedford MLS # 10251850 • Price $99,900 Adjusted Price $102,845 Description Adjustment Square Feet Above Grade $2,695 # of Haff Baths $1,250 Off St Parking or Garage ($5,000) Central AC $4,000 Address 154 E Penn Street MLS # 10252993 Price $97,900 Adjusted Price $111,315 Description Adjustment Square Feet Above Grade $9,415 Central AC $4,000 Address 145 Cedar Street MLS # 10251445 Price $95,000 Adjusted Price $100,195 Description Adjustment Square Feet Above Grade ($2,555) # of Half Baths $1,250 Off St Parking or Garage $2,500 Central AC $4,000 Address 351 EAST LOUTHER STREET MLS # 10253223 Price $59,900 Adjusted Price $69,365 Description Adjustment Square Feet Above Grade $1,715 # of Half Baths $1,250 Off St Parking or Garage $2,500 Central AC $4,000 This Analysis Has Not Been Performed In Accordance W ith The Uniform Standards Of Professional Appraisal Pracdce which Require Valuers To Act As Unbiased, Disinterested Third Parties W iti�Impartiality,Objectivity And Independence And without Accomodation Of Personal Interest.It Is Not To Be Considererl As An http://cpml.paragonrels.corrdPublinWDocManager/CPML/7/b40e1571-6423-49c6-997e-7a7ed10828a7/CMA.htrrd 6/23 5/2?J2014 cpml.paragonrels.corr�IPubIinWDocManag er/CPM L/7/b40e1571-6423-49c6-997e-7a7ed10828a7/CMA.html Appraisal And May Not Be Used As Such For Any Purpose. ��.. Yi j� r y , _ . 3 . ,. . . . . . __ .. _. . , Address 158 Elm Street MLS # 10240888 Price $89,500 Adjusted Price $104,025 Description Adjustment Square Feet Above Grade $9,275 # of Half Baths $1,250 Acres $4,000 Address 225 N Bedford St MLS # 10242592 Price $87,000 Adjusted Price $99,475 Description Adjustment Square Feet Above Grade $4,725 # of Half Baths $1,250 Off St Parking or Garage ($1,500) Central AC $4,000 Acres $4,000 Address 322 N Bedford Street MLS # 10241644 Price $79,000 Adjusted Price $91,755 Description Adjustment Square Feet Above Grade $3,255 Off St Parking or Garage $2,500 Central AC $4,000 Acres $3,000 Address 45 W BALTIMORE ST MLS # 10238040 Price $75,000 Adjusted Price $82,750 Description Adjustment # of Half Baths $1,250 Off St Parking or Garage $2,500 Central AC $4,000 http:l/cpml.paragonrels.com�PublinWDocManager/CPMU7/b40e1571-642�49c6-997e-7a7ed10828a7/CMA.html 7/23 5/22/2014 cpml.paragonrels.com/PublinWDocManager/CPML/7/b40e1571-6423-49c6-997e-7a7ed10828a7/CMA.htrrd This Analysis Has Not Been Performed In Accordance With The Uniform Standards Of Professional Appraisal Practice which Require Valuers To Act As Unbiased, Disinterested Third Parties W ith Impartiality,Objectivity And Independence And without Accomodation Of Personal Interest.It Is Not To Be Considered As An Appraisal And May Not Be Used As Such For Any Purpose. http://cpml.parag onrels.com�Publ inWDocM anag er/C PM L/7/b40e1571-642�49cFr997e-7a7ed10828a7/C MA.html 8/23 . _ _ _ 5/22/2014 cpml.paragonrels.com/Publ inWDocManag er/CPM U7/b40e1571-642�49c6-997e-7a7ed10828a7/CMA.htrnl .., . . _ ._. 3`"��?,n.p.� � � .., ., _ � �� , �v� � __. __ _— _____ ..�;�5 _ f �e"all�. �#»�=+.d9 �� •,� �s'.�� _ '� c ' 3 `°.v. �, ..,�., .:�':.-. . ... .. MLS# Subj Prop 10239456 10251850 10252993 10251945 ............................................................................................................................................................................................................................................................................... ListPrice $127,900 $99,900 $97,900 $95,000 ................................................................................................................................................................................................................................................................................. Address 519 N Bedford Street 400 N Bedford................. .. .. . .154.E,Penn Street.... . ... ....145 Cedar Street... ....................... ...................................................................... . ...... .. City Carlisle Carlisle Carlisle Carlisle ................................................................................................................................................................................................................................................................................ Square FeetAbove 1,469 1,392 1,200 1,542 Grade ........................................... .............................................. ._..........._.............._................ .............................................. ...................... _................... .._................... _.................... Original Price $127,900 $99,900 $97,900 $95,000 ................................................................................................................................................................................................................................................................................ Price $127,900 $99,900 $97,900 $95,000 ........................................._......................................................................................_.._......................................................_......._...................................................................... Sold Price ............................................................................................................................................................................................................................................................................. DaysOn Market 199 31 15 38 ........................................................................................................................................_........................................,.....................................................................,......................... Acres 0.0900 0.0500 0.0600 0.0400 ............................................................................................................................................................................................................................................................................... #Bedrooms 3 .................................3............. .. 3 3 ................................... ... ..............................................._..................................................................._.................................................................... #of Half Baths 1 0 1 0 ................................................................................................................................................................................................................................................................................ #of Full Baths 1 1 1 1 ........................................................................................................................................................................................................._.................................................................... #of Fireplaces 0 0 0 ................................................................................................................................................................................................................................................................................. Price/SqFtAbv G $87.07 $71.77 $81.58 $61.61 ....................................................................................................................................__............................_...................__..._..._........................................................................ .�� 1� .�': � >t�.��: Square Feet Above $0 $2,695 $9,415 ($2,555) Grade ......................................................................................................................................_........................................._............................................................................................. #of Half Baths $0 $1,250 �0 $1,250 ............................................................................................................................................................................................................................................................................... OffStParking or $0 ($5,000) $0 $2,500 Garage .............................................................................................................................................................................................................................................................................. Central AC $0 $4,000 $4,000 $4,000 ................................................................................................................................................................................................................................................................................. Acres ��..............................................................��........................................................_.....��....................._......................................._._�............................................................... . a ��-,•";-.�$127,900 $102,845 $111,315 $100,195 . ,�.... z1,,�{t,::�=�M_ , .;..A.. ............................................................................................................................................................................................................................................................................. http://cpml.paragonreis.com�PublinWDocManager/CPMU7/b40e1571-6423�49c6-997e-7a7ed10828a7/CMA.html 9�23 5/?�J2014 cpml.paragonrels.com/PublinWDocManager/CPMU7/b40e1571-6423-49c6-997�7a7ed10828a7/CMA.html This Analysis Has Not Been Performed In Accordance W ith The Uniform Standards Of Professional Appraisal Practice which Require Valuers To Act As Unbiased, Disinterested Third Parties W ith Impartiality,Objectivity And Independence And witi�out Accomodation Of Personal Interest It Is Not To Be Considered As An Appraisal And May Not Be Used As Such For Any Purpose. http://cpml.paragonrels.corNPublinWDocManager/CPMU7/b40e1571-6423-49cCr997�7a7ed10828a7/CMA.html 10l23 - - _ _ _ 5/22/2014 cpmi.paragonrels.com/PublinWDocManag er/CPM U7/b40e1571-6423-49cCr997e-7a7ed10828a7/CMA.hhrd `�� 3� . `,. v`'_�:'�' � a__ . � '-..'- t; e �-� �":;�' dl�°��;- — r� � P- • ,.� . F , � +' � �� =�.�.�� =i� �� _ �� . � t;.��y��. MLS# Subj Prop_10239456.......................10253223................................................10240888................................................10242592.................................._.............. ............. . ......... L'�st Price $127,900................................................$59,900...................................................�92,900...................................................$94,900............................._............... ...... Address 519 N Bedford Street 351 EAST LOUTHER STREET 158 Elm Street 225 N Bedford St ......................................................................................................................................_..................................................................._.................................................................... City Cariisie Carlisle Carlisle Carlisle ................................................................................................................................................................................................................................................................................ SquareFeetAbove 1,9b9 1,420 1,204 1,334 Grade ............................................................................................................................................................................................................................................................................. Original Price $127,900 $59,900 $94,900 $119,900 .............................................................. ..._..................................................................._...................._.............................................................................................................. Price $127,900...............................................$59,900..................................................$89,500.................. $87,000 ...................................................................................................... Sold Price $89,500 $87,000 ................................................................................................................................................................................................................................................................................. Days On Market 199 7 57 199 ...................................................................,...................................._........,.....,.............._..................................................................._.................................................................... Acres 0.0900 0.0500 0.0400 0.0500 ......................................................................................................................................_..................................................................._.................................................................... #Bedrooms 3 3 3 3 ............................................................................................................................................................................................................................................................................... #of Half Batt�s 1 0 0 0 ............................................................................................................................................................................................................................................................................... #of Full Batlis 1 1 1 1 ...................................................._......_..............................................._........................_........................................................................................................................................ #of Fireplaces 0 0 1 ............................................._........................................................................................_..................................................................._.........................._........................._.............. Price/SqFtAbv G $87.07 $42.18 $74.34 $65.22 ....._.........._..........__......................................................................................................._....................._.............._.................._.........................._......_,_.._........................._....... �'�j 3,i��i;T'!'�'v;:: SquareFeetAbove $0 $1,715 �9,275 $4,725 Grade ......................................... ............................................................................................................................................................................................................................. #of Half Baths $0............................. ......__..............._�1,250...................._........... $1,250 $1,250 ................_.._. ......................................._......................_........ ..........................._.......................... Off St Parking or $0 $2,500 $0 ($1,500) Garage ......................................................... ._............................................ ..............,........................................... ................................................. ........ .................... .._........ ._................. CentralAC $0.............................................................$4��........_...........................................��..............................................................�4��..................................................... Acres $0..............................................................��....................... ..$4c�.....................................................�4,000 .................................... .. _.................................................................... q> ��y��, ��,y�$127,900 $69,365 $104,025 $99,475 ................................._............_.............................................,................................................................_........................................._....................._......._................................... http://cpml.paragonreis.corrdPublinWDocManager/CPMU7/b40e1571-642349cfr997�7a7ed10828a7ICMA.html ��23 5/2?J2014 cpml.parag onrels.com�PublinWDocM anag er/CPM L/7/b40e1571-6423-49cCr997e-7a7ed10828a7/CMA.htrrd This Analysis Has Not Been Performed In Accordance With The Uniform Standards Of Professionai Appraisal Practice which Require Valuers To Act As Unbiased, Disinterested Third Parties W ith Impartiality,Objectivity And Independence And without Accomodation Of Personal Interest It Is Not To Be Considered As An Appraisal And May Not Be Used As Such For Any Purpose. http://cpml.paragonrels.corr�PublinWDocManager/CPMLl7/b40e1571-642�49cfr997e-7a7ed10828a7/CMA.html 12/23 5/22/2014 cprrd.parag onrels.corr✓Publ inWDocManag er/CPM L/7/b40e1571-6423-49c6-997e-7a7ed10828a7/CMA.htrrd `�t ' � I �a '�` , i , - ..� .�"�� .._ x-,�,3"��t s'.�i.s__� . _�.�A . '' .. _. � �`:'� �, X ;�# _ -� 1 ��'� �'� r= 1 � � � , Y � ¢a A#'�;4 ��y ;��-. ��`*� �V , „4�� a r � �_ ,I ; �� i � � MLS# Subj Prop 10239456 10241694 10238040 .................................................................._................................................................._.................................................................... ListPr'�ce $127,900 $79,900 $79,900 ..................................................................._................................................................._.................................................................... Address 519 N Bedford Street 322 N Bedford Street 45 W BALTIMORE ST ..................................................................._.................................................................._.................................................................... City Carlisle Carlisle Carlisle .................................................................._.................................................................._.................................................................... Square Feet Above 1,469 1,376 1,464 Grade .................................................................._........................................................_......._.................................................................... Or'�ginal Price $127,900 $84,900 $83,900 ................................................................._......................................_..........................._.................................................................... Price $127,900 $79,000 $75,000 ................................................................._.................................................................._.................................................................... Sold Price $79,000 $75,000 ................................................................_...........................................................,......_.................................................................... Days On Market 199 167 112 .................................................................._...................................._............................._.................................................................... Acres 0.0900 0.0600 0.0900 .................................................................._.................................................................._.................................................................... #Bedrooms 3 3 ..... . ........ . ..3... ..................................................................._.............................._....... ............................................................. #of Half Baths 1 1 0 .................................................................._................................................................._.................................................................... #of Fuli Baths 1 ......................._..........1................................................................1............... ........................... ................................_................ #of Fireplaces 0 0 ........................................_..._................._.................................._.............................._.................................................................... Price/SqFtAbv G $87.07 $57.41 $51.23 .........................__..............._........... _...._..........................._...................................._............................................._..................... ;��i��:.�; SquareFeetAbove $0 $3,255 $0 Grade ...................._..._................._..................._.........................._......................................_........................................._.......................... #of Half Baths $0 $0 $1,250 _........................................................_......._.................................................................._....................................._............._............... Off St Parking or $0 $2,500 $2,500 Garage ................................................................._................................_..............................._.................................................................... Central AC $0 $4,000 $4,000 .................................................................._.................................................................._.................................................................... Acres $0 $3,000 $0 .................................................................._._......_..................._..................................._................................................................... �� $127,900 $91,755 $82,750 ��,� .................................................................._.............................._..................................._.................................................................... ;�;asi��'sal��tr,,�;��r�.t �-ia:fstii�s HIGH LOW AVERAGE MEDIAN LP: $99,900 $59,900 $87,475 $93,650 SP: $89,500 $75,000 $82,625 $83,000 http://cpml.paragonrels.comlPublinWDocManager/CPMLJ7/b40e1571-642�49ct'r997e-7a7ed10828a7/CMA.html 13/23 5l22/2014 cpmi.paragonrels.com/PublinWDocManager/CPMU7/b40e1571-6423-49cfr997�7a7ed10828a7/CMAhtrrd This Analysis Has Not Been Performed In Accordance W ith The Uniform Standards Of Professional Appraisal Practice which Require Valuers To Act As Unbiased, Disinterested Third Parties W itfi Impartial'ity,Objectivity And Independence And without Accomodation Of Personal Interest It Is Not To Be Considered As An Appraisal And May Not Be Used As Such For Any Purpose. http://cpml.paragonrels.corr�PublinWDocManager/CPML/7/b40e1571-642349c6-997�7a7ed10828a7/CMA.html 14/23 5/22/2014 cpmi.parag onrels.com/Publ i nWDocM anag er/C PM L!1/b40e1571-642349c6-997e-7a7ed10828a7/C MA.html '{1 i +:,. .�"�>�`��x �'�a�f�� . _. .. > .. !: ��' a8t1g�:=s: ��t,:_4':^c. ;.�Ls- ,ait�'^, HIGH LOW AVERAGE MEDIAN LP: $99,900 $59,900 $87,475 $93,650 SP: $89,500 $75,000 $82,625 $83,000 :�e�id��a':ia�-,�czi�re ADDRESS MLS# Status Sale/Rent Acres S4� DOM LP ��Sq� SP ��Sq� Abv G Abv G Abv G 400 N Bedford 10251850 ACT For Sale 0.0500 1,392 31 $99,900 $71.77 154 E Penn Street 10252993 ACT For Sale 0.0600 1,200 15 $97,900 $81.58 145 Cedar Street 10251445 ACT For Sale 0.0400 1,542 38 $95,000 $61.61 351 EAST LOUTHER STREEf 10253223 ACT For Sale 0.0500 1,420 7 $59,900 $42.18 Total Listings Avg Avg Avg Avg Avg 4 22 $88,175 $64.29 ��sit3��;��-aold ADDRESS MLS# Status Sale/Rent Acres S4� DOM LP $�Sq� SP $�Sq� Abv G Abv G Abv G 45 W BALTIMORE ST 10238040 SLD For Sale 0.0900 1,464 112 $79,900 $54.58 $75,000 $51.23 322 N Bedford Street 10241644 SLD For Sale 0.0600 1,376 167 $79,900 $58.07 $79,000 $57A1 225 N Bedford St 10242592 SLD For Sale 0.0500 1,334 199 $94,900 $71.14 $87,000 $65.22 158 ElmStreet 10240888 SLD For Sale 0.0400 1,204 57 $92,400 $76.74 $89,500 $74.34 Total Listings Avg Avg Avg Avg Avg 4 133 $86,775 $65.13 $82,625 $62.05 This Analysis Has Not Been Performed In Accordance W ith The Uniform Standards Of Professional Appraisal Practice which Require Valuers To Act As Unbiased, Disinteresteil Third Parties W ith Impartiality,Objectivity And Independence And witt�out Accomodation Of Personal Interest.It Is Not To Be Considered As An http:l/cpml.paragonrels.com/PublinWDocManager/CPMU7/b40e1571-6423-49c6-997e-7a7ed10828a7/CMA.html �5/23 5/22/2014 cpml.paragonrels.corr►�PublinWDocManager/CPMLl1/b40e1571-6423-49c6-997e-7a7ed10828a7/CMA.htrrd Appraisal And May Not Be Used As Such For Any Purpose. http://cpml.paragonrels.com/PublinWDocManager/CPMU7/b40e1571-6423-49c6-997e-7a7ed10828a7/CMA.html 16/23 5/22I2014 cpmi.parag onrels.com/PublinWDocManag er/CPM L/7/b40e1571-642�49cCr997e-7a7ed10828a7/CMA.html ;i;-�. � ,. - _ �� i � a ,.�,!�✓��'S:'j,., �„� u� # = S �'� � '�, a t :., � . e�,., ,,..�... �,.l�_�-.. �. �3 �;�.3�. ��a� . . .. .� . .� _. 1 iFlJViJV" � � � � � � � � � t � � i � � � i � � � i � p(�(�(+��{ � � JllllV V" _" """"""""i"' """"""""�"" _""""""".i""""""""""""""""' � 1 ' � i � i � i � � � � i p(�,��y � � � QWUV_- -�- ________________;_._ ____________.___�____ ____.__________T_________________._______________ � � i � � ' � � i � � � i � � i I��;�y/� � illlVV" "' """--""""i"' "'--"""""'�--" """'--------�..""'----"""""--"""'_'-" � � � i � � � � i i � � � cf�(�(}j� � t L?lllfl/{/__ ___ ________________T___ ________________1____ _________._____T___ ________________ � i � i i � i � ' ' ' �List Price � ' i--- 50D(7D-- --- ----------------�--- ----------------�---- --------------- ---------------- — � � � � � � � , � � � A(�(� � � � +tLJU�__ ___ ________________T___ ________________;_.__ _______________T___ ________________ � i � i i ' � i i � i � � �A�, i i (�ry i .74J1lVV'_ '_' "_'_"""""'t"' """'_"_""'i__'_ "_""""""i"' """"_"""' � i i i i � i i � � i � � � i �{f}/�/�(� i G�/��/�� T�� 1�� T�� 1 1 1 j � 1 j � 1 1 1 1 ; 1 1 y{�� 1 1 IVWV�� ____�_��1�� ____��1�� 1��_ �_�__�_��_ 1 1 1 1 � 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 440 n bedford 15�e pertn str�t 145 cedar strest 351 east louther street Active Pro erties Total# of L'�stings 4 Lowest List Pr�ce $59,900.00 Average List Pr�ce $88,175.00 Highest L'�st Price $99,900.00 Average Price/SqFt Abv G $64.29 Average Days On Market 22 This Analysis Has Not Been Performed In Accordance W ith The Uniform Standards Of Professional Appraisal Practice which Require Valuers To Act As Unbiased, Disinterested Third Parties W iti�Impartiality,Objectivity And Independence And without Accomodation Of Personal Interest.It Is Not To Be Considered As An http:!/cpml.paragonrels.comlPublinWDocManager/CPML/7/b40e1571-642349c6-997e-7a7ed10828a7/CMA.html 17/23 5/22/2014 cpml.paragonreis.com/PublinWDocManager/CPML/7/b40e1571-6423-49c6-997e-7a7ed10828a7/CMA.htrril Appraisal And May Not Be Used As Such For Any Purpose. ; ��;��t:��'`�s t��5��..��,a ..i'��'��.i`i`��.�-.,. . _� '_.e�: �'aa��a-- , , , , , ; � , ; , , , , , ; , , , , goaaa-- --- ---•--- --------------------------------------------------�--------------------------------- , , , , ; , , , , ; ; , ; , ; ; ; ; $�a-- --- , , , ��T�� .�� T�� 1 1 1 1 1 1 1 1 1 1 1 1 1 i 1 1 1 1 �� 1 1 1 � �� a�� J�� 1�� 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 �� 1 1 1 ��;�� '�� T�� List Price � � � � � , � � � � � � � � � S�QQ()p-- --- ---�--- ---�---- ---�--- --- �Sald Pric� � � � � � � � � � � � � � � � � f � � , 4�}0-- --- � � � ��'�� ;�� _T__� �� 1 1 1 1 1 1 1 1 1 1 � 1 1 �� 1�� 1�� 1�� 1 1 1 1 1 1 1 1 1 1 �y(�(�/��'y 1 1 1 LRJIfVV__ ___ ___'___ ___'____ ___T___ ___ i i i i i i i i i 1��__ i i i �� 1�� J�� 1�� , �� 1 1 1 I � 1 1 1 1 1 1 1 1 1 1 � 158 elm strr�t 225 n bEriford st 322 n bedford strest �5 rV baltim�ore st Sold Pro erties Total# of L'�stings 4 Lowest List Pr�ce $79,900.00 Average List Price $86,775.00 Highest List Price $94,900.00 Lowest Sold Pr�ce $75,000.00 Average Sold Price $82,625.00 Highest Sold Price $89,500.00 Average Price/SqFt Abv G $62.05 Average Days On Market 133 http://cpml.paragonrels.corNPublinWDocManageNCPML/7/b40e1571-642�49c6-997e-7a7ed10828a7ICMA.html 18/23 5/22I2014 cpml.paragonrels.com/PublinWDocManager/CPML/7/b40e1571-642�49cCr997�7a7ed10828a7/CMA.html This Analysis Has Not Been Performed In Accordance W itfi The Uniform Standards Of Professional Appraisal Practice which Require Valuers To Act As Unbiased, Disinterested Third Parties W ith Impardality,Objectiviry And Independence And without Accomodation Of Personal Interest It Is NotTo Be Considered As An Appraisal And May Not Be Used As Such For Any Purpose. httpJ/cpml.paragonrels.com�PublinWDocManager/CPMU7/b40e1571-642�49c6-997e-7a7ed10828a7/CMA.html 19/23 5/22/2014 cpml.paragonrels.corr►�PublinWDocManager/CPMU7/b40e1571-6423-49cCr997e-7a7ed10828a7/CMA.htrnl iE�t�'` � #��3'� � ` "�'� �'Al �` t = s '�.� �t ya�� ;° �"��`�.�5�� . .. , ,. .. , , � ,_ ..�. . ��Q'— i i i �y�;�y i ��Vl/W" '_""""'__-_"""""_""'_""""_""""""»"""""".h"_""""""""""""""" _"__'__"' ""'_""'__"""' i i i 1�__ """""""""""""""'_' '_"_"_""""""�"_"_""""'_"'_""'_"""' "'"""_" """""""""" � � � ��Q6Q-- --------------------------------- ------------ --------------------�-------------------- ----------- -------------------- � � � a(�(�(�(� � QWW__ ____________________ ____________ _______T_______.____________ ___________ ____._�. i �oaoa-- - - - �------- --- ��r ; ��.vera}e 6f�[1p-- -------;-------- ----------- -------- �High ; ; S�bj. Prop � s�L�00Q-- ------- ------------ -------�------- ----------- -------- � � � 4�0-- ------- ------------ ' ��T�� '___'___�_� �� 1 1 1 �� +�� 1 1 +](�(�(�(� I GZ/lf�t/�� ' ��i�� 1 1 1 14006-- ------- ------------ -------;------- ----------- -------- � � � cart3porable properties ��j�r�te�propertiEs Comparable Price Analysis Price Price/SqFt Abv G Low $59,900 $42.18 Average $85,400 $63.17 High $99,900 $81.58 Adjusted Price Analysis Adjusted Price Price/SqFt Abv G Low $69,365 $48.85 Average $95,215 $70.58 High $111,315 $92.76 ISuggested List Pr�ce $85,400 This Analysis Has Not Been Performed In Accordance With The Uniform Smndards Of Professional Appraisal Pracdce which Require Valuers To Act AS Unbiased, Disinterested Third Partles With Impartiality,Objectivity And Independence And without Accomodation Of Personal Interest It Is Not To Be Considered As An http://cpml.paragonrels.comlPublinWDocManageNCPML/7/b40e1571-642�49c6-997e-7a7ed10828a7/CMA.htrrd 20/23 5/22/2014 cpml.paragonrels.canlPublinWDocManager/CPML/7/b40e1571-642�49c6-997e-7a7ed10828a7/CMA.htrrd Appraisal And May Not Be Used As Such For Any Purpose. http://cpml.paragonrels.corrdPublinWDocManager/CPML/7/b40e1571-642�49c6-997e-7a7ed10828a7/CMA.html 21/23 5/22/2014 cpml.paragonrels.com/PublinWDocManager/CPMLl7/b40e1571-642�49cCr997e�7a7ed10828a7/CMA.htrrd �'d� ti} t�� :� tr ;`, �s��''��° ,-� � , '�°; v d�.� 5 I �� .1�'L �^uf�`� . v�� ✓ ��f'_ O C`� .�---F�" N st ,�.n ` at`,p�to, -�-_ �. r � �i-� �, � ��n �s �f c rn .� �^"f c •L�-, :- ro N � l4 � � � US Am»f 4'!ar Colte�e C}b „ S St: - � V c,� GaEtustE 9ho+� Yn !_ �Q� �� AftRs4C#C5 4� � ;,,' : � l3S Ari�ny W�r c�`� � � _�� Cai-�arlisfc �`$t�� ,-r , rn _-:- - _ .. ._ �arr�cks _. � 'VMorthSt ��_-. ' �� -�--__ _'___- � ' f-"�. "�� t 1i � 4 � - � ,��„ E N�rth St _--- _._ � �_--- '� �!_"—�=��= lN-Hi D�ckinso� � '� gh 5#-__ _ ; __: � Ea31��64� _[�SArNFt3wN � � �-�- �H�gh St -, �_-- °" � _ __ - y- _ _ ---_ ?� �'r,�, i�e� _-_ � -- � 1N 5outh Sc - 'Qp! Pairtt a[ � !��°u�h 52 Carliste ?Pit}t"'i S�Mk'1'k w'kt11tE�t[G�.1.� � . y � � .`.�r'�i'�; '.�'3��7�E5�� - . '�.-.,,.-,..� �i y .,, ��f < 7+� y � i,�_F..�. J �--=__`_-- - - � �, .�:�-N. .._v . ? � � � � 1��,S,��t m Q��_ � _ ``Mt O�O�. � �' �- . `��ti� y 3�� °a°° .� �� , � -�.; �a - �� a -,;�v,,,�`° _� �s�*�u��R4 �---^+--; 7A ,�_476��,x� � 3�4 - Meals�?� ��' 1HJ'y� ,.�, ��3�A 1d�ras4ft i,ar��or�tiar=B c3e3 tdflku Map No. MLS# Address City/State/Zip Price 1 Sub. Property 519 N Bedford Street Carlisle PA 17013 $127,900 2 10251850 400 N Bedford Carlisle PA 17013 $99,900 3 10252993 154 E Penn Street Carlisle PA 17013 $97,900 4 10251445 145 Cedar Street Carlisle PA 17013 $95,000 5 10253223 351 EAST LOUTHER STREET Carlisle PA 17013 $59,900 6 10240888 158 ElmStreet Carl'�sle PA 17013 $89,500 7 10242592 225 N Bedford St Carlisle PA 17013 $87,000 8 10241644 322 N Bedford Street Carlisle PA 17013 $79,000 9 10238040 45 W BALTIMORE ST Carlisle PA 17013 $75,000 This Analysis Has Not Been Performed In Accordance W ith The Uniform Standards Of Professional Appraisal Practice which Require Valuers To Act As Unbiased, Disinterested Third Parties With Impardality,Objectivity And Independence And witt�out Accomodadon Of Personal Interest It Is Not To Be Considered As An http://cpml.paragonrels.corrJPublinWDocManager/CPMU7/b40e1571-642�49c6-997e-7a7ed10828a7/CMA.html 22/23 5/22/2014 cpml.paragonrels.com/PublinWDocManager/CPML/7/b40e1571-6423-49c6-997e-7a7ed10828a7/CMA.htrrd Appraisal And May Not Be Used As Such For Any Purpose. http://cpml.paragonrels.comlPublinWDocManager/CPMU7/b40e1571-642349cFr997e-7a7ed10828a7/CMA.html 23/23 Attachment to Schedule "E" ROWE'S AUCTID-N SERVICE �RH 79L) 2505 Ritner Highway • Carlisle,PA 17015 Bill Rowe (AU 1538L) 249-1978 215-1044 574-1008 Dave Rowe (AU 2295L) Auction Is Action Call "R,owe" For Satisfaction SELLERS NAME ��`�J*�p 6t- b �A.��,ck,_ �9 'z� DATE �� °� � 3 _ ADDRESS C� �Jl��e��.. L. �PL ,c,�,.,,�, PHONE OTHER AUCTIONEER % 35 AUCTION DA1'E/LOCATION CLERK % DESCRIPTION OF MERCHANDISE I Commission the Auctioneers to sell the merchandise to the highest bidder by Public Auction. Merchandise to be sold as is &grouped as necessary to obtain bids. I certify that I am the owner or authorized represen- tative of the merchandise,goods and or property and have good title and the right to sell and that they are free from all incumbrances. I agree to accept all responsibility for providing merchantable title and for delivery of title to the purchaser. I agree to hold harmless the Auctioneers against any claims of the nature referred to in this agreement. �=� n _ �--� AUCTION SIGNATURE SELLERS SIGNATURE Total Sales (Clerking �ckets Attached) $ �.L 3 ' Less Sale Expense: � 3S %Commission Auctioneer $ 3 l �'t %Commission Clerks $ OTHER: �.�.s� ..c_P� � S^ —' TOTAL SALE EXPENSE DEDUCTED $ 3"�' `� �S �� SELLERS NET $ � `� � Attachment to Schedule "F" CORNERSTONE , P.O.Box I 181,5 East Gate Drive,Carlisle, PA 17015 F e d e r a I C r e d i t U n i o n Telephone (7 I 7) 249-I 66 I FAX (717) 249-8208 MembeN foZ[f2ded— Se�^vice liased www.cornerstonefcu.coop June 7, 2013 RE: The Estate of loseph D. Railing At the time of his death,Joseph D. Railing was a joint owner of account 3710 with Sheree L. Fraker which included a savings account and checking account. The account became joint ownership on April 23, 2013. Listed below is the information you have requested: Account Type of DOD Number Account Balance 3710-01 Savings $10,615.22 3710-07 Checking $1,396.97 There was also an active VISA credit card with a DOD balance of$0.00. The interest accrued on the account from 01/01/2013 to 05/04/13 is$13.80. A check (#1580) for$3,500.00 cleared by Chase-Check Pymt on 06/28/2012 was the only large withdraw within twelve months prior to the date of death. If you require any further information, please call me at 717-249-1661. Sincerely: Hillary Fraker Financial Service Administrator MEMBER SAVINGS ACCOUNTS FEDERALLY INSURED TO �ZSO,OOO BY THE NATIONAL CREDIT UNION ADMINISTRATION C��.�.�� & .�lssoc�.��s, P.C. Attorneys and Counselors at Law 200 North Hanover Street Bradley L. Griffie, Esquire Carlisle,PA 17013 � � (717)243-5551 Hannah Herman-Snyder,Esquire � 100 Lincoln Way East,Suite Robin J.Bassett Chambersburg,YA 17201 Office Manager � (717)267-1350 xeuy�..rerez September 29, 2014 �soo�3a�-sssz Legal Assistant � Fax(717)243-5063 Reply to:Carlisle To Whom It May Concern RE: Estate of Joseph D. Railing Date of Death: OS/04/2013 File No.: 21 13-0620 Dear Sir or Madam: Please be advised that I am attorney for the above referenced estate as will be reflected on your records. In this matter, this young man was diagnosed with cancer and fought for several years to beat that medical problem. His fight ended when he was 33 years old. At that time, he owned real estate located at 519 North Bedford Street, Carlisle, on which there was a first and second mortgage. At the time of the decedent's passing, we attempted to list and market the property. We found that listing the property at the assessed value produced no interest whatsoever. We reduced the listing price of the property to $119,500.00, but, once again, it did not produce any interest by any prospective purchasers. At that time, we discussed with the listing realtor the realistic value of the home. He put it at under $100,000.00. Under those circumstances, with a mortgage that had a balance of over $119,000.00 and a second mortgage that had a balance of over $24,000.00, we realized it would be impossible to ever secure any sale of the property that would be able to be consummated in any reasonable manner. More importantly, the other limited estate assets that existed made it evident that this was an insolvent estate, under any circumstances. Therefore, we terminated the listing, advised both financial institutions that we were doing so and stopped payment for all utilities and other expenses associated with the property. Proper notice of all of this information was provided to both mortgage holders. As we moved forward to prepare the Rev-1500, we no longer had access to the home. As the home was not being sold and we did not have access to the home for purposes of a certified appraisal, we were left with using the assessed value of the property for purposes of valuing the property for the Rev-1500. In addition, however, as part of a Petition to Renounce Right to Administer Property of No Value, pursuant to 21 Pa.C.S. Section 3312, we went to our listing realtor and asked for a Comparative Market Analysis, since he previously had access to the property. He provided that Comparative Market Analysis and we have attached it as an exhibit to our Inheritance Tax Return. Again, though, because the only acceptable alternative to determine the value of the property for inheritance tax purposes was the assessed value, that is the value we have listed on Schedule "A". Respectfully submitted, . Griffie, Esquire preme Court ID No. 34349 200 North Hanover Street Carlisle, PA 17013 (717) 243-5551 (800) 347-5552