Pennsylvania BFR Orders Realty Transfer Tax Refund for Family Property Transfer

The Pennsylvania Board of Finance and Revenue (BFR) ordered a refund of the Commonwealth’s realty transfer tax paid by the taxpayer for a property transfer. The taxpayer had paid the realty transfer tax on the transfer but later sought a refund, claiming the transfer was exempt as a transfer between family members. The BFR found that the transfer qualified for the exemption under the Pennsylvania Code for transfers between a lineal ascendant and descendent, or the spouse of the descendent, based on the evidence provided, which showed the relationship between the grantor and grantees. The BFR concluded that the taxpayer ...