Instructions For Form Rct-900 - Public Utility Realty Report (Page 2 of 3) in pdf

Instructions for RCT-900 - Public Utility Realty Report

RCT-900-I (10-14)

Page 2 of 3

the appeals should be provided with the county’s report.

REALTY TAX EQUIVALENT AND STATE TAXABLE VALUE (COUNTIES ONLY):

Line 2: Enter the sum of the assessed values for all public utility realty applicable to the tax year.

Line 3: Calculate the realty tax equivalent (RTE) by multiplying Line 2 by Line 1b.

Line 4: Enter the county’s common level ratio (CLR) factor from the factor schedule found on Page 2.

Line 5: Calculate state taxable value (STV) by multiplying Line 2 by Line 4.

TOTAL TAX RECEIPTS (FOR ALL LOCAL TAXING AUTHORITIES):

Line 6: Each local taxing authority shall report the total tax receipts collected during its tax year (for counties and municipalities the calendar

year ending Dec. 31, and for school districts the fiscal year ending June 30). On Lines 6a through 6g, a local taxing authority should itemize

the actual amounts collected for common tax types (i.e., real estate, per capita, wage or earned income, occupational privilege, occupational

assessment and realty transfer). On Lines 6h through 6j, report other taxes collected and include a description. Total tax receipts (Line 6) must

equal the sum of itemized amounts reported on Lines 6a through 6j. NOTE: Payments of local share assessment from gaming revenues are

not local tax receipts.

RESPONSIBLE OFFICIAL (FOR ALL LOCAL TAXING AUTHORITIES):

The responsible offical must sign and date the Public Utility Realty Report and ensure all official tax receipts collected from all sources are

reported accurately in this report. In completing this section, please print the name, official title, email address, telephone and fax numbers.

Filing the RCT-900 Online

1. Go to the PURTA website at

2. Register or login by following the appropriate links.

3. Under “Public Utility Realty Report by Local Taxing Authorities” click RCT-900 Form for Tax Filing.

4. Select the county where the LTA is located and click ENTER.

5. If you are filing the RCT-900 for the county, click SUBMIT.

6. If you are filing the RCT-900 for a municipality or school district, first pick the name of the municipality or school district and click SUBMIT.

7. Review the information in Section B of the RCT-900.

8. If you agree with the information in Section B, indicate this by checking the appropriate box (this box may already be checked).

9. If you do not agree with the information in Section B, uncheck the box indicating agreement and enter the correct figures. If the school

district or municipality has multiple tax rates due to parcels existing in more than one county, enter only one tax rate in Section B.

10. Enter all allowable tax receipts including delinquent tax receipts, rounded to the nearest dollar, in Section C. Do not use dollar signs or

commas. The most common receipts are listed at the beginning of Section C. Other receipts allowable by statute can be found in drop-

down boxes at the bottom of this section. Select the type of receipt and enter the dollar amount in the text box next to your selection(s).

If you do not find an item listed, please call the PURTA Unit at 717-783-6031. Select option 7, then option 3. Clicking the VIEW ALLOW-

ABLE AND NON-ALLOWABLE RECEIPTS link will access a complete listing of the receipts allowed and not allowed by statute.

11. A running total of tax receipts entered is displayed at the top of this section.

12. Verify the Responsible Party Information found in Section D and edit if necessary.

13. To complete your filing, click SUBMIT NEW at the bottom of the screen. Your RCT-900 will be electronically filed and a screen will dis-

play what was submitted. Please verify all information is correct. Click PRINT to print a hardcopy to keep for your records.

14. To file an amended RCT-900, follow the same procedures outlined above. The new submission will replace any previous filing.

NOTE: If multiple authorized users are registered for your county, municipality, school district or utility and another user amends or submits a

new report, this will result in a new record and those changes will take effect.

Instructions For Form Rct-900 - Public Utility Realty Report Page 2