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HomeMy WebLinkAbout11-17-05 REV-1500 EX + (6-00) '* COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128..0601 I- Z W C W o W C DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SWARTZ MARTHA E. DATE OF DEATH (MM-DD-Year) .- REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 2 1 -0 5 0 3 5 0 COuNTY'CciiiE ---VEAR- - - NUMiiER- - SOCIAL SECURIT'Y NUMBER DATE OF BIRTH (MM-DD-Year) 1 79- 1 0 - 3 9 9 1 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 04/03/2005 03/28/1913 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) W I- :.:::!!:1II ull:::':: wl1.U J:oo UII::...J l1.a1 l1. <( N/A [Xl 1. Original Return o 4. Limited Estate [Xl 6. Decedent Died Testate (AttachcopyolWiIl) o 9. Litigation Proceeds Received SOCIAL SECURIT'Y NUMBER o 2. Supplemental Return o 4a. Future Interest Compromise (date of death after 12-12-82) o 7. Decedent Maintained a Living Trust (Attach copy o!Trust) o 10. Spousal Poverty Credit (date 01 death between 12-31-91 and 1-1-95) o 3. Remainder Retum (date 01 death pnorto 12-13-82) o 5. Federal Estate Tax Retum Required 1. 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A} (Attach Sch 0) z o j:: <( ..J ::J l- e: <( o w 0:: z o j:: <( I- ;:) a.. :E o o >< <( I- 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) [Xl Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) I- Z W C Z o l1. 1II W II:: II:: o U NAME J. Edward Beck Jr. FIRM NAME (If Applicable) Keller Keller & Beck TELEPHONE NUMBER 717-264-1110 COMPLETE MAILING ADDRESS 1035 Wayne Avenue Chambersbur PA 17201 OFFICIAL USE ONLY 10,681.00 0.00 C' 188,358.96 L.__~ (8) 199,039.96 10,286.37 13,335.50 (11) (12) (13) 23,621.87 175,418.09 0.00 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES (14) 175,418.09 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a}(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 0.00 X _(15) 0.00 175,418.09 X .045 (16) 7,893.81 0.00 X .12 (17) 0.00 0.00 X .15 (18) 0.00 (19) 7,893.81 20. D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Decedent's Complete Address: STREET ADDRESS 242 East Garfield Street CITY I STATE I ZIP Shippensburg PA 17257 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 7,893.81 Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty 0.00 Total Interest/Penalty ( D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 0.00 7,893.81 7,893.81 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 [R] b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 [R] c. retain a reversionary interest; or ...................................................................................................... 0 [R] d. receive the promise for life of either payments, benefits or care? ............................................................. 0 [R] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.............................................................................................. [R] 0 3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ................. 0 [R] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... [R] 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. Under penalties of perjury, I declare that I have examined this retum, 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 ADDRESS ADORES Attorney for the Estate PA 17201 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [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% [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 twenty-one 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% [72 P.S. ~9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116(1.2) [72 P.S. ~9116(a)(1)). The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 99116(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-1508 EX + (6-98) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF SWARTZ. MARTHA E. FILE NUMBER 21 05 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. 0350 ITEM NUMBER 1. DESCRIPTION All Purpose Club with Orrstown Bank, Shippensburg, PA VALUE AT DATE OF DEATH 45.00 2. Christmas Club with Orrstown Bank, Shippensburg, PA 30.00 3. Checking Account at M&T Bank, Shippensburg, PA 99.56 4. Prime Share Account at Patriot Federal Credit Union, Chambersburg, PA 5.13 5. AIG Annuity Insurance Co. - withdrawal (made prior to decedent's death) 10,000.00 6. Miscellaneous checks found 5.00 7. Refund from Cumberland Valley Orthopedic Associates 70.00 8. Refund from Comcast Cable Communications 48.25 9. AIG Annuity Insurance Co. - checks received 347.06 10. IRS - income tax refund 31.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 10681.00 REV-1510 EX + (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SWARTZ. MARTHA E. SCHEDULE G INTER.VIVOS TRANSFERS & MISC. NON.PROBA TE PROPERTY FILE NUMBER 21 05 0350 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER ATTACH A COpy OfTHE DEED FOR REAl ESTATE. VALUE OF ASSET INTEREST VALUE (IF APPLICABLE) 1. Annuity with AIG Annuity Insurance Company payable on 30,994.62 100. 30,994.62 death to decedent's son, Gregory Swartz 2. Real estate situate at 109 N. Queen St., Shippensburg, Cum- 78,750.00 100. 6,000.00 72,750.00 berland Co., PA transferred to Shawn M. & Kimberly E. Caldwell on February 8, 2005 (See attached appraisal) 3. Real estate situate at 242 E. Garfield St., Shippensburg, Cum 83,250.00 100. 83,250.00 berland Co., PA transferred to Shawn M. & Kimberly E. Caldwell on February 8, 2005 (See attached appraisal) 4. Miscellaneous personal property transferred with above real estate. No appraisal provided - donees refuse to cooperate 5. Checking Account with Soverign Bank, Shippensburg, PA, 1,364.34 100. 1,364.34 Acct #3531006185 put into joint names with granddaughter, Kimberly E. Caldwell in December of 2004 Foregoing beneficiaries should be billed separately for the tax due on the above transfers. Addresses for all parties are on Schedule J of this return. TOTAL (Also enter on line 7 Recapitulation) $ 188358.96 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (12-99) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SWARTZ. MARTHA E. ITEM NUMBER A. B. 1. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21 05 Debts of decedent must be reported on Schedule I. DESCRIPTION FUNERAL EXPENSES: Fogelsanger-Bricker Funeral Home - funeral ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Gregory Swartz & Martha McCarl, SS & Social Security Number(s)/EIN Number of Personal Representative(s) respectively Street Address 90 Pinnacle Dr., Newburg, PA 17240 & 13956 Grant Shook Road, City Greencastle State PA Zip 17225 Year(s) Commission Paid: 2005 Attorney Fees Keller Keller & Beck Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent State Zip Probate Fees Cumberland County Register of Wills Accountanfs Fees Tax Return Prepare~s Fees Cumberland Law Journal - advertising letters The News Chronicle - advertising letters M& T Bank - cost of replacing lost safe deposit box key Sailhamer Real Estate - real estate appraisals Clerk of Orphans Court - Filing account and advertising TOTAl (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 0350 AMOUNT 6,741.37 1,350.00 1,350.00 279.00 75.00 101.00 10.00 200.00 180.00 10 286.37 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SWARTZ. MARTHA E. REV-1512 ~x + (6-98) *' SCHEDULE. DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS FILE NUMBER 21 05 0350 Include unreimbursed medical expenses. ITEM NUMBER 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. VALUE AT DATE OF DEATH DESCRIPTION Shippensubrg Family Practice, Ltd. - doctor's bill 10.05 Chambersburg Imaging - xrays 30.55 Capital One - Credit Card Account No. 5178052055187302 2,956.25 Travelers Insurance - balance due at death 616.67 Sprint - telephone bill 260.31 Bon Ton - credit card balance 118.23 Juniper Bank - Gulf Mastercard Account No. 5148929900008386 6,097.39 HCR-ManorCare - nursing home balance 814.00 Weigle & Associates, P.C. - attorney's fee for services rendered in November, 2004 35.00 Keller, Keller, Frey & Beck - attorney's fee for services rendered prior to decedent's death 275.00 Chambersburg Hospital - balance not covered by insurance 1,747.05 John McCrea - attorney's fee for preparation of 2003 income tax returns 175.00 Keller, Keller, Frey & Beck - attorney's fee for legal services rendered prior to death 200.00 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 13335.50 '<V-""":'. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER !=:WARTZ MARTHA E. ?1 Of; 0350 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S} RECEIVING PROPERTY Do Not list Trustee(s) OF ESTATE 1. TAXABLE DISTRIBUTIONS [include outright spousal distributions. and transfers under Sec. 9116 (a) (1.2)] 1. Kimberly Swartz Caldwell Lineal 163,364.34 242 East Garfield Street Shippensburg, PA 17257 2. Gregory Swartz Lineal 30,994.62 90 Pinnacle Drive Newburg, PA 17240 3. Shawn Swartz Lineal 0.00 109 North Queen Street Shippensburg, PA 17257 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. First Church of God 0.00 121 East King Street Shippensburg, PA 17257 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0.00 (If more space is needed, insert additional sheets of the same size) LAST WILL AND TESTAMENT OF MARTHA E. SWARTZ .. I, Martha E. Sw~ of242 East Garfield Street, Shippensburg. Cumberland County, Pennsylvania, being of sound and disposing mind, memory, and understanding. do hereby declare this as and for my last will and testament hereby revoking all wills and codicils previously made by me. FIRST I direct payment of my debts and expenses of my last illness and funeral from my estate as soon after my death as conveniently may be done. SECOND I give and devise the following trads of real estate to the following named individuals: A I give and devise unto my granddaughter, Kimberly Swartz, my residential real estate located at 242 East Garfield Street, Shippensburg. Pennsylvania, together with all of the tangible personal property located in, on, or about the aforesaid real estate; B. I give and devise unto my grandson, Shawn Swartz, my real estate located at 109 North Queen Street, Shippensburg, Pennsylvania; C. I give and devise unto my son, Gregory Swartz, my mountain land consisting of approximately 15 acres, more or less, located near Newburg and located in Hopewell Township, Cumberland County, Pennsylvania, with a cabin erected and located thereon, together with all tangible personal property located in, on, or about the aforesaid cabin and mountain land. THIRD I give. devise, and bequeath all of the rest, residue, and remainder of my estate as follows: A Two (2%) percent of said remaining estate I give unto the First Church of God. locat in Shippensburg, Pennsylvania, to be used for missionary purposes; B. Ninety-Eight (98%) percent of said remaining estate I give, devise. and bequeath, in equal shares, unto my son, Gregory Swartz, and my grandchildren, Kimberly Swartz and Shawn Swartz. FOURTH I direct that any and all Inheritance, Estate and Transfer taxes imposed upon my estate passing under my will or otherwise. shall be paid out of the principal of my residuary estate. .fDWIOU In addition to the powers conferred by law, I authorize my personal representative in their absolute discretion: A To retain in the fonn received. and to sell either at public sale or private sale any real or personal property. and to distribute to heirs either in cash or in kind. B. To manage real estate. C. To invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principle of diversification. Do To exercise any option or rights arising from ownership of investments. E. To compromise claims without court approval and without the consent of any beneficiary. F. To not sell any real estate occupied by my spouse and I as a marital home ifminor children are living at the time of my death and it is practical to retain ownership of the real estate so that my minor children may live in said real estate until they graduate from high school. SIXTH I nominate, constitute, and appoint my son, Gregory Swartz, and my niece, Martha McCarl, as Co-Executors of this, my last will and testament. I hereby direct that my Executors shaJl not be required to post bond or furnish security in this or any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my last will and testament, this pr-l day of ~ /17- . 2002. ~ ~ r--fhd r 6Ja ~ t !Z. Martha E. Swartz Signed, sealed, published and declared by the above named testatrix, MarthaE. Swartz, 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 subscrib our names as witnesses. {I"c.L<]- cJ~ residingat &~~ /-- ~ ~_~~residingat#)u~ ~ ~ . ___... ....'_. .0 ___. _ _ __-,-_.___....__._~_ ",_.___,._ COMMONWEALTH OF PENNSYLVANIA: : SS COUNTY OF FRANKLIN . . I. Martha E. S~ the 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 that I signed it willingly and as my free and voluntary act for the purposes therein expressed. We, the undersigned, the witnesses whose names are signed to the attached or foregoing instrument. being duly qualified according to law, do depose and say that we wee present and saw the testatrix sign and execute the instrument as her last will; that the testatrix signed willingly and executed it as her free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testatrix signed the will as a witness; and that to the best of our knowledge the testatrix was at that time eighteen (18) or more years of age, of sound mind, and under no constraint or undue influence. Sworn to or affirmed. and acknowledged before me by Martha E. Swartz, the testatrix, and sworn to or affirmed and subscribed to before me by ~9t::~ and~~~-I!LY ,witnesses.this~dayof?~..~~. ,2002. Martha E. Swartz a~(J~. SS ~s1 ~~~)~(1~/ NOTARY Notarial Seal UncIa L McNew. Nclblry Public (:bambcrsborg Boro. Praatlia CoaDly My CQdlftli""ioa ExpiIu Oct. 20. 200S tll /141 :Lt3t1:J 14:31 ~ Il/~j:L':14:'::': M I ~ANV, P AGI:. 1:l2 C(>>ooA'ONWUoL1>t ~ '~""$'r\V_"'" -: Q@I'AU.._T 0' ."'90"" ,.........AHQ TAX OtVlS'QN ,..' ~T Cl"lO' IQS U11 . I N"'-""G. 'A '7\Q5~I7 Plea.. Print 0' Typ. . 'MuST B~ COMl'leTED BY ~ePRfSeNTATIVe. OF FINANCIAl-INSTITUTION WHIRl: SAFE D~OSIT aox IS lO<:ATEl) ANI) RETVIlN!!O TO .t.80ve ADOIlESS COl;lNTi' CODE FlU HUMaea SOCtAl. SlCUIUTY Olf DEAn! cemrlCAn NUMJiU If"} -IO~~qql DAT or DU tt SAFE DEPOSIT BOX INVENTORY' P{ffTAT!l (2lP COOl;) 11 17 d5 r') PF\ (CIl'I1 (StAnt p:IP COOl) I 7 d. '::10 . OF PD.!ON(S) PRESENT AT THE lOX OPINING IllnAnONSHI'l SO" (CITY) )7d~ ISfAn! rz:, COOEJ la.. lJla,A.nONSHIl'J ISTIl!!! "'OORE.$Sl (OlYJ ($TAll! (%lP COOE) c. (l'<AI"El IKnAnONSHl" (STlI.lEeT ADGl\ESS) IClTYl ISTAn) IZlP toOEl (STU!T Acceu\ IST4TEj (ZIP <<:OCE) OVES ~ If ye4. .. 00,. .'_lJ: Na_ a"d GelcI.... oJ pena...u r.,-..rf-. if _111M hi .... will It4AMl!\ . (~tltE~ AoDORfSSI {OTYl {UAT!J lZIP <:ODE) .:. c. Ne.... ....d acl<l_ .r _"".y. iI _y (I'4AJoOfl tsrU!T ....OORUS) (OTY) lST...~ (%lP'<:oCe) O"~4/LQO~ ~4;~( {~{:J~L'::fqL:':: M I l:lANK PAGE 03 Page SAFE DEPOSIT BOX INVENTORY IN RUCTIONS t \ 1 Cash; Report total only. (~l Stoclc.s: li~ In dotail every commcl\ or pntferTeO ~efflRa1te, warront ot ot~.r right,found ill box. Stodts are to!,e designated by nomo of company, ~ertlFicarl!l number, dote 01 c:enltic:ote, Plorne in whieh stade. is registered, and. number of shorn and .do" of stock.. I (3) Obllgotio". of U. S. Govammelltl Number of items, dote of luue, fcco value, names In ....hich registerod and type of ownenllip, Le., jotfttt-, ".td, pClycble Ot\ d.eatn, ete. (4) 8ond,z Oesignef.by nume, cmO\lnt, serlalnumb.r, or Otf,Of ci-ignotion.. (Bearer Bonds) (5) Bank and Savings atlCI Loan Passbooks: Sr~ta "ome of depositor, number of book, 'cut date appearing In boo~ Rom_ of bank and branch. ana balarlca. . (6) Jewelry, Coins, Stamps, Manuscripts, atc: list and describe as fully OS pom"ble. .... . (1) D.ed., Mortgage., c.,mt"t Ift4UPUItC. PoUci4ils Of' othr ."Id_ces af Ind.bted".": . list and d.wib. os fu~~p~~~ . (al All oth.t co'ntents. r of I rrEM NO. ITEM DESCIlpttON . ".:1"' . " ". '. . .. I cedrt~fyl ~~oer paftoltyof p-rj,,"Y that th. above record is Ulrrect c;lnd ~ompl~. to 'hebest of my Mowledgci On .... torr. . I .J '. ,:'~ .... :' j.., , . .. -b ~'3-5 "J'" NOTE: An~choddItlonaJ 8~" Jell" sheerC$) if ne~Q.'Clry or u". duplicato$ of thl.s pogo of form. ~~ rPJrea1 Y&ate, Jrw. 494 E. King St. Shippensburg, Pa 17257 Office (717)532-6059/Fax (717)530-5181 www.sailhamer.com/info@sailhamer.com Kimberly Caldwell 242 E. Garfield Street Shippensburg, PA 17257 June 22, 2005 Dear Kim Caldwell, This analysis has not been performed in accordance with the uniform standards of professional practice which requires valuers to act as unbiased, disinterested third parties with impartiality, objectivity and independence and without accommodation of personal interest; it is not to be construed as an appraisal and may not be used as such for any purpose. In response to your request for a comparable market analysis of real estate located at 109 North Queen Street, Shippensburg, Cumberland County., PA, I am sending you my estimation of current market value. The lot is served by public water a public sewer and is improved with a one story concrete block dwelling with faux stone front. The living area consists of a living room, kitchen, dining area, entrance foyer, 2 bedrooms and full bath. There is an attached one-car garage with gravel floor and open at the end. There is an unfinished basement under the dwelling. The heating system is an updated oil fired hot air furnace and domestic hot water is delivered via an electric water heater. Central air conditioning has been installed but the tenant currently occupying the property has indicated that the central air is not functioning. The electrical system has been updated with a 200 AMP breaker service box. The roof of . the dwelling is of asphalt shingles and no indication has been given to its life expectancy. The neighborhood consists of both owner occupied homes and student rentals. The overall condition of the property appears to be good. Based upon my personal investigation and findings, it is my opinion that the comparable market analysis would indicate a current market value of between $75,000-$82,500. Sincerely, ~/~ Ron Sailhamer Real Estate Broker ./:,,' , - r?/aiI/uwne~ rPJreat ~~ Jne. 494 E. King St. Shippensburg, Pa 17257 Office (717)532-6059/Fax (717)530-5181 www.sailhamer.com/info@sailhamer.com Kimberly Caldwell 242 E. Garfield Street Shippensburg, PA 17257 June 22, 2005 Dear Kim Caldwell, This analysis has not been performed in accordance with the uniform standards of professional practice which requires valuers to act as unbiased, disinterested third parties with impartiality, objectivity and independence and without accommodation of personal interest; it is not to be construed as an appraisal and may not be used as such for any purpose. In response to your request for a comparable market analysis of re,al estate located at 242 East Garfield Street, Shippensburg, Cumberland County, PA, I am sending you my estimation of current market value. The lot is improved with a two-story frame dwelling being covered with aluminum siding and having a metal roof and is served by public water and public sewer. The first level contains an eat-in kitchen, formal dining room, living room and Y2 bath. The second level contains 3 bedrooms and full bath. There is a floored attic above the second floor. There is a full unfinished basement with concrete floor under the dwelling. The heating system is an oil fired hot water boiler that appears to be nearing its life expectancy and domestic hot water is supplied by an electric water heater. The electrical system has been upgraded with a 100 AMP breaker box and a number of upgraded wiring circuits. In addition to the dwelling, there is an older 2-car garage located to the rear of the lot. The garage has been covered with metal siding and the roof is on metal. , . . The neighborhood consists of similar type homes, both single and double homes and a mixture of owner occupied and tenant occupied homes. The overall condition of the property appears to be good. Based upon my personal investigation and findings, it is my opinion that the comparable market analysis would indicate a current market value of $79,000 to $87,500. ~ce:r~~ Ron Sailhamer Real Estate Broker