Pennsylvania calculators

Pennsylvania Inheritance Tax Calculator

Estimate Pennsylvania inheritance tax under 72 P.S. §§ 9101–9196 (the Inheritance and Estate Tax Act) and 61 Pa. Code Chapter 91. Pennsylvania is one of six US jurisdictions that imposes an inheritance tax rather than (or in addition to) an estate tax — the rate is keyed to each beneficiary's relationship to the decedent, not to the size of the estate. Computes the 4-tier rate schedule under § 9116: 0% for a surviving spouse or charitable/educational/governmental recipient, 4.5% for lineal heirs (children, grandchildren, parents from an adult-child decedent), 12% for siblings (full or half), and 15% for collateral heirs (nieces, nephews, cousins, friends, unrelated). Surfaces the 5% early-payment discount under § 9143 (paid within 3 months of date of death), the $3,500 family exemption under § 9111(p), the deductions under § 9127 (funeral, administration, debts, last medical), and the 9-month REV-1500 filing deadline under § 9136.

Pennsylvania UPCA / UCA Assessment Lien Super-Priority Calculator — Six-Month Window (68 Pa. C.S. Sec. 5315 / 3315)

Compute the super-priority and sub-priority breakdown of a Pennsylvania HOA or condominium assessment lien under the Pennsylvania Uniform Planned Community Act (UPCA, 68 Pa. C.S. Sec. 5101 et seq.) or the Pennsylvania Uniform Condominium Act (UCA, 68 Pa. C.S. Sec. 3101 et seq.). Models 68 Pa. C.S. Sec. 5315(a) / Sec. 3315(a) statutory association lien (automatic on each assessment); 68 Pa. C.S. Sec. 5315(b) / Sec. 3315(b) six-month super-priority over the recorded first mortgage (assessments only — Pennsylvania did NOT adopt the UCIOA attorney-fees-in-super-priority carve-out); and Sec. 5315(g) / Sec. 3315(g) judicial-foreclosure procedure. Returns super-priority and sub-priority dollar amounts, total lien net of payments, and recovery probability bands for each priority class.

Pennsylvania HOA Foreclosure Timeline Calculator — Judicial-Only (68 Pa. C.S. Sec. 5315(g) / 3315(g))

Project the procedural timeline of a Pennsylvania HOA or condominium assessment-lien foreclosure under 68 Pa. C.S. Sec. 5315(g) (UPCA) / Sec. 3315(g) (UCA), 42 Pa. C.S. Sec. 8103 judicial-foreclosure framework, and Pa. R.C.P. 1141 et seq. (action of mortgage foreclosure). Pennsylvania is JUDICIAL-ONLY for HOA assessment liens — nonjudicial / power-of-sale foreclosure is NOT available. Returns recommended demand-letter and lien-recording dates, projected answer-due and judgment dates, and the typical and outer-bound sheriff-sale and confirmation windows. Surfaces Act 6 of 1974 (35 P.S. Sec. 1681 et seq.) and Act 91 of 1983 (HEMAP) timing as context for any parallel mortgage foreclosure.

Pennsylvania UPCA / UCA Quorum & Supermajority Calculator — 20% Quorum, 67% Amendment, 80% Termination

Compute whether a Pennsylvania planned-community or condominium unit-owner vote has reached quorum and the votes-required-to-pass threshold under the Pennsylvania Uniform Planned Community Act (UPCA, 68 Pa. C.S. Sec. 5101 et seq.) or the Pennsylvania Uniform Condominium Act (UCA, 68 Pa. C.S. Sec. 3101 et seq.). Models 68 Pa. C.S. Sec. 5309 / Sec. 3309 (20% default quorum), Sec. 5219 / Sec. 3219 (declaration amendment 67% of total), Sec. 5220 / Sec. 3220 (termination 80% of total), and Sec. 5303 / Sec. 3303 (board removal majority of those present). Returns the effective quorum, votes required, quorum-met flag, and current outcome (passed, failed, pending, or no-quorum).

Pennsylvania HOA Resale Certificate Calculator — 10-Day Delivery, Reasonable Fee, 11-Item Checklist (68 Pa. C.S. Sec. 5407 / 3407)

Compute the statutory delivery deadline and fee-reasonableness assessment for a Pennsylvania HOA / condominium resale certificate under 68 Pa. C.S. Sec. 5407 (UPCA) and Sec. 3407 (UCA). Models the 10-day calendar-day delivery clock from the unit owner's written request, the 11-item required-content checklist, and the reasonable-fee standard (no statutory dollar cap). Returns the delivery deadline, days-to-deadline countdown, closing-buffer status, fee reasonableness band, and a verdict on compliance.