Lemont PA Real Estate & Homes for Sale

Well maintained condo in downtown State College! This 1 bedroom unit is perfect for students, investors or PSU game weekends. Walking distance to town and campus. On-site coin operated laundry facilities. Leased until 5/31/2025. Currently rents for $1,150.00 per month.

This 12+ acre farmette in Linden Hall has lots of possibilities. Gorgeous 1835 Georgian style all brick home has had all the major components such as HVAC, electrical and plumbing updated to today's standards yet has not impacted the charm and character of the home. In quiet area yet close to town, shopping and PSU. This property is enrolled in Clean and Green for low property taxes. Current owners have carefully restored and replaced fixtures in the house. Beautiful wide plank pine floors throughout, close to 9 ft ceilings on main level, expansive rooms, 7 fireplaces of which 4 including the kitchen fp with wood burner insert are operational. Kitchen has a brick floor and original built-in cabinets with a second staircase. Large island and other workspace will make this the heart of your home. The second-floor bedrooms are all spacious and boast the same beautiful pine floors. Primary bedroom has stairs to kitchen and attic, space for a seating area and private bath with shower. The back bedroom has a working fireplace and is spacious enough for 3 beds. The windows themselves were painstakingly restored by a craftsperson and have custom storm windows. Insulation in basement ceiling and floor of large walk-up attic for energy efficiency. Basement has laundry hookup and a small wine cave. There is also an outside entrance from the back patio. An expansive patio that is shared with the house and Summer Kitchen makes entertaining in the nice weather easy. The Summer Kitchen structure was rebuilt, and the fireplace hearth spans 7 feet width and 4.5 feet high. Vaulted ceiling, cement floor and electric make this a perfect entertaining space or workspace. Another more modern building is currently used as an exercise space but could easily fit any need such as office, workshop. Equipped with wall AC and a heater, high ceilings and large windows. The Pump house past the garage also has electric and concrete floor. The exterior pump works. A detached 3 car garage off the circular driveway has 3 automatic door openers. The land past the driveway is fairly flat and see attached Ag Zoning regulations for the multitude of uses. Horses allowed.

Nestled in the prestigious Holmes-Foster neighborhood, this Tudor Revival home seamlessly combines historical charm with modern luxury, following an extensive top-to-bottom renovation. Upon entering through the solid wood front door, guests are welcomed into a spacious living area adorned with handsome hardwood flooring, intricate woodwork, and a cozy wood-burning fireplace, leading to a bright and sunny library/music room with built-in bookshelves and an abundance of windows. The home boasts a new dream kitchen with custom cabinetry, granite countertops, tile backsplash, induction range, and a pantry, alongside a spacious dining room perfect for hosting gatherings. The upper floors reveal a luxurious owner's suite with a spa-like bathroom, heated floors, tile shower, custom vanities and dressing room, alongside two additional bedrooms with stylish ensuite baths. A third floor offers spectacular views, including two more bedrooms, an office/playroom, and a full bath. Modern comforts include numerous mini-split heat pumps, gas heat, and updated windows. Featuring a fenced-in yard and a single-car garage with potential for effortless conversion into a two-car space. This gem, rewired and replumbed, and crowned with a new roof stands high on a hill close to parks, schools, downtown State College, and Penn State. A truly exceptional offering.

Looking for the perfect townhome that combines style, comfort, and convenience? Look no further! This stunning 3 bedroom 3 bathroom in Wiltree Court is now available. The spacious floor plan boasts ample natural light that fills every room. The kitchen showcases stainless steel appliances, sleek countertops, and ample cabinet space. The fully finished basement adds more living space providing endless possibilities. Step outside onto the outdoor patio space, perfect for grilling and entertaining family and friends. Furniture package available for a buyer looking to make the move simplified.

Charm! Location! Character! Nestled just moments away from Penn State campus, this is a unique opportunity for investors or homeowners seeking a prime location in the coveted College Heights neighborhood. For investors, this property maintains a current rental permit. Measurements may not conform to ANSI practice of standards. Buyer responsible for verifying measurements.

Stunning Craftsman Style Two-story. Nestled within the picturesque Rockey Ridge subdivision with unparalleled views of Tussey Mountain, this meticulously maintained move-in ready home delivers eye-catching curb appeal with its stylish exterior & welcoming covered front porch. The inviting interior offers a plethora of upgrades to include beautiful hardwood floors, 9â ceilings, solid wood doors, custom trim, chic light fixtures & large windows that flood the home with an abundance of natural light. The thoughtful open concept design floorplan delivers a home office & half bathroom. The chef envy kitchen comes complete with included top of the line stainless appliances, stunning solid wood cabinetry, under cabinet lighting, Granite countertops, large stainless range hood over the gas cooktop/range, sleek subway tile backsplash, handy work island with seating, offering the perfect spot for your morning coffee as well as the delightful dining area for serving up meals. Off of the kitchen you will love entertaining in the spacious Great room featuring a charming floor to ceiling stone wood burning fireplace & transom windows. The hardwood & wrought iron staircase leads you to the second floor where you will find a cozy nook area with built-ins. The ultimate owner suite provides a relaxing space with tranquil views, private full bathroom with a dual vanity with quartz top, tile flooring, walk-in shower, soaking tub, water closet & walk-in closet with custom built-ins. There are 3 additional nicely appointed bedrooms, another full bathroom & a convenient 2nd floor laundry room. The finished walk-out lower level boasts a spacious family room with French doors to the lower level paver patio, home gym, an additional full bathroom with an infrared sauna. You will appreciate the handy first floor mudroom that leads you to the side load 2 car garage. The new wrap around deck with retractable power awing that overlooks the scenic back yard & endless mountain views. You will appreciate the lovely landscaping & hardscape. Additional amenities include custom Hunter Douglas power window shades, new premium heat pump, air exchanger & Central Air Conditioning. Perfectly positioned on a .26-acre corner lot in a prime location, moments away from Mountain View Country Club, Tussey Mountain Ski & Recreation, easy access to Route 322, 2 minutes from downtown Historic Boalsburg & just 8 minutes to Beaver Stadium/Penn State University.

Super sweet, all-brick residence in Historic Holmes Foster will embrace you with its sun-filled rooms, iconic archways, beautiful hardwood floors and more. Discover this charming dwelling full of memorable touches throughout starting with an exposed stone wall at the sidewalk. Within, the updated eat-in kitchen features Corian countertops, a stainless-steel gas range, and great natural light to enjoy during meal preparation. Pass through a swinging cafe doorway to the spacious and delightful dining room, just right for hosting family gatherings and memorable meals. Imagine cozy evenings spent by the brick, wood-burning fireplace in the generous living room, surrounded by built-in shelves adding both style and functionality. There are three bedrooms, an office space with built-ins, and a nicely finished full bath on the second floor. Thereâs more! Ascend to a fabulous primary bedroom on the third floor offering pretty windows with calming views, hardwood floors and a full bath. The laundry is tucked in a nicely finished basement, roomy enough to serve as a recreation/game area. Notice the pleasing side porch perfect for outdoor relaxation, a flat/private back yard and a storage shed. This exceptional home is not only beautiful, in quiet surroundings, and also conveniently located just minutes away from the outstanding Holmes-Foster Park, Welch Pool, the bike path, Corl Street Elementary School, SC Highschool, Penn State campus, and downtown venues. So much to love.

PRICED RIGHT! - Subject to 3rd Party Approval. Holmes-Foster, the neighborhood of modern and mid-century homes, craftsmanship and architecture that is not affordable to emulate but is so gratifying to make contemporary! This home is one of those sprawling ranch homes on a large lot standing as a monument to the valued size and utility of its time. Beautiful sandstone ranch exterior raises its hand for attention that only a few in this neighborhood have. This home invites you to see its original appeal of a large foyer with hardwood floors and immediately a large living room with same sandstone fireplace from floor to ceiling and large picture window in front. Designed for many guests, or large grand piano and still so much room for âliving.â This room flows into an open formal dining room. Kitchen has two walls of cabinetry and appliances with room for island if ever desired. Again, more is better, so a large Eat-in-Kitchen area adds to the space for you or for your guests. Hardwood floors are throughout the first floor. There are 4 large bedrooms and 3 full baths on main floor. A sprawling 2,000 sq ft on the first floor with a 2-car garage plus head downstairs to the kitchenette area, more office space, FP, full bath, bonus rooms, and a workshop area. So much space for storage and personal effects which you will see but offers an entire floor of separate and independent living area. See how your contemporary touch on this brings a solid and quality-built home into a category of the jewel from the past. Priced so you can make your updates and remodeling to maximize the market potential of this solid home. SHORT SALE - ALL OFFERS REQUIRE THIRD PARTY APPROVAL. 24 hour notice for showings.

OPEN HOUSE - Thursday, April 25th, 5:00 - 6:30 PM. Rare opportunity to purchase one of the most desirable, well-designed townhomes in Homecoming Ridge at The Village at Penn State. True cathedral ceiling in the living room gives this condo a modern, open and spacious feel. Very private, quiet setting at the end of the street bordered by mature trees. Large 0ne-car garage for additional storage. HOA includes clubhouse, fitness center, outdoor in-ground pool, walking trails, water ,sewer, lawn maintenance, snow removal and basic cable. Fantastic location close to Beaver Stadium and the Bryce Jordan Center.

Please see important information from PennDOT pertaining to this property, i.e., the Michael Jack Estate & Corridor "O!" Historical home preserves the outstanding building and workmanship qualities of the first homes that made up Springfield now known as Boalsburg. The huge stone barn wall was preserved and repurposed to create a garden walk of fountains, stone walkways, pollination gardens, cascading and flowing stream with white arched bridges and paradisiacal ambiance. This professionally restored 2.5 story home displays the grandeur of the oldest standing home & property of this area's first settlers. It sits on 7.4 acres with mature trees, fish pond, and both Galbraith Gap Run and Spring Creek running through the parcel. There are 3 offices for private or public offices permitted by zoning if needed. The home offers 6200 sq ft of living area, all restored in the Renaissance Revival style of the 1860's. Entertain in style in the spacious parlor with two faux marble fireplaces plus the huge dining room with 9' ceilings, fireplace and elegantly appointed. The home has 9 fireplaces, 6-7 bedrooms, 4 full baths, butler's pantry, beautiful built-in cabinetry and hardwood floors. Upgraded electrical, HVAC, windows, and lots more to see, enjoy, and call home. This home and property are a monument to our history that deserves to be preserved for future generations to experience. Call to schedule a phenomenal tour of a home 2 centuries old with up-to-date amenities! Be sure to check out the narrated video tour!

Quintessential College Heights Charmer in West College Heights! Oozing with character, this partial brick story and a half features plentiful hardwood floors, ample natural light through Marvin replacement windows, and spacious rooms. Enter into a welcoming foyer with slate flooring and dual closets that opens into a large living room with a woodburning fireplace. Enjoy tons of light in the adjacent sunroom complete with a slate floor, beadboard ceiling, and access to the rear patio. There's plenty of room for large gatherings in the spacious dining room and the remodeled kitchen with its maple cabinets, quartz countertop, walk-in pantry, and plentiful lighting is the perfect spot for creating delicious meals. Get to work in the main floor office which boasts a wall of built-ins; with a full bath beside it, the office can double as a guest room or a fourth bedroom. Upstairs you'll find a large owner's bedroom with multiple closets and a walk-in attic, as well as two additional bedrooms and a full bath. Have fun in the lower level rec room, which has a walk-up to the yard, or tinker in your workbench area. Relax on the rear patio taking in the mature trees and private, fenced-in backyard. There's plenty of storage in the basement storage areas, the attic eves, and the oversized two car detached garage. Additional features include radon mitigation, a utility sink, central air, and a garden at the back of the property. Walking distance to Penn State's campus, Beaver Stadium, and downtown State College, as well as bike paths and Radio Park Elementary, make this a wonderful location. Come take a look!

Welcome home to Harvest Meadows! This new home community is nestled in the shadow of the mountains in Benner Township, State College, PA, close to many recreational activities that range from educational, fun and athletics. Close to Beaver Stadium where you can cheer on the Nittany Lions in a college football game, the PA Military Museum where you can learn about the PA military history, and Bald Eagle State Park, which offers boating, camping and hiking, just to name a few. Shopping and dining venues leave nothing to be desired! Harvest Meadows, with its beautiful mountain views will be a beautiful community to call home. Conveniently located near major commuting routes.

Welcome home to Harvest Meadows! This new home community is nestled in the shadow of the mountains in Benner Township, State College, PA, close to many recreational activities that range from educational, fun and athletics. Close to Beaver Stadium where you can cheer on the Nittany Lions in a college football game, the PA Military Museum where you can learn about the PA military history, and Bald Eagle State Park, which offers boating, camping and hiking, just to name a few. Shopping and dining venues leave nothing to be desired! Harvest Meadows, with its beautiful mountain views will be a beautiful community to call home. Conveniently located near major commuting routes.

Welcome home to Harvest Meadows! This new home community is nestled in the shadow of the mountains in Benner Township, State College, PA, close to many recreational activities that range from educational, fun and athletics. Close to Beaver Stadium where you can cheer on the Nittany Lions in a college football game, the PA Military Museum where you can learn about the PA military history, and Bald Eagle State Park, which offers boating, camping and hiking, just to name a few. Shopping and dining venues leave nothing to be desired! Harvest Meadows, with its beautiful mountain views will be a beautiful community to call home. Conveniently located near major commuting routes.

Welcome home to Harvest Meadows! This new home community is nestled in the shadow of the mountains in Benner Township, State College, PA, close to many recreational activities that range from educational, fun and athletics. Close to Beaver Stadium where you can cheer on the Nittany Lions in a college football game, the PA Military Museum where you can learn about the PA military history, and Bald Eagle State Park, which offers boating, camping and hiking, just to name a few. Shopping and dining venues leave nothing to be desired! Harvest Meadows, with its beautiful mountain views will be a beautiful community to call home. Conveniently located near major commuting routes.

Welcome to this lovely two-story home nestled in a prime location close to PSU, Orchard Park, the YMCA and more! Enter to find a functional layout with hardwood floors throughout the main level. A well-equipped kitchen, sun-soaked living and dining space with nautral light from skylights, vaulted ceilings and a cozy wood stove perfect for entertaining guests. Upstairs boasts three spacious bedrooms, including a primary bedroom and en suite bathroom. Solid wood doors and craftsmanship throughout exude quality and charm. The lower level features a partially finished basement with a laundry and utility room for added convenience. Take in the serene surroundings of Happy Valley on the back patio space. Spacious 2 car garage with above storage area that could be utilized as an additional room. If you are seeking an ideal living space in a desirable location, come check it out!

Make the discovery! This fabulous Cobble Creek Manor unit offers the finest in one-floor living! Dramatic great room with vaulted ceilings, gleaming hardwood floors, double-sided fireplace, sunroom, office and spacious owner suite. The second floor boasts a bedroom and private bath. Retreat to the lower-level and enjoy the finished family room with bar, one bedroom, full bath and access to the covered patio. Efficient gas heat and central A/C. Radon mitigated. Community clubhouse offers gathering space and workout room. Cobble Creek is a great place to call home.

Welcome to the epitome of luxury living at Kingston Village, where this custom designed condominium surpasses all expectations with its impeccable upgrades & exquisite custom design by Souled Home Design. Setting a new standard of elegance, creating a space that exudes both style & comfort. From high-end sleek modern finishes, to the bespoke furnishings, each element reflects a commitment to quality & craftsmanship. Every aspect of this unit exudes sophistication & style. High ceilings & expansive windows create an airy, light âfilled ambiance, while a thoughtful layout maximizes space & functionality. Chic light fixtures, wide plank hardwood floors & an open concept design makes every day living a breeze. From the inviting formal foyer, to your left is a private home office with a pocket door, wall of custom built-in bookshelves & a cozy built-in bench. You will appreciate the convenient first floor laundry room with included top of the line washer & dryer & a separate powder room. The expansive Great Room, Kitchen & Dining Room design elevates the ultimate living experience, whether you are hosting guests for home Penn State events or embracing full-time living. The gourmet kitchen comes complete with state-of-the-art stainless appliances, six burner gas stove with pot filler, stunning copper range hood, subway tile backsplash, quartz countertops, work island with bar, walk-in pantry, custom built-ins & a wine refrigerator. The Great Room features continuous custom built-ins, floor to ceiling stone fireplace with a beautiful reclaimed wood mantel, large windows & a sliding glass door to the rear deck offering the perfect space to relax overlooking the backyard. After a day of entertaining or exploring all that vibrant Happy Valley has to offer, retreat to the sanctuary of your private owner suite. There is a lovely tray ceiling with a striking light fixture, walk-in closet that offers ample storage space, ensuring your wardrobe remains organized & is easily accessible, private full bathroom with dual sink, tile backsplash, tile walk-in shower & tile flooring. Upstairs there is a loft that opens to the Great room below, 2 nicely appointed bedrooms both with walk-in closets & a full Jack n Jill bathroom. The finished basement boasts a 27x20 rec room, wet bar with tile floor, microwave, wine refrigerator, quartz countertops, tile backsplash & a walk-in pantry. There is another bedroom plus a full bathroom, providing the ultimate space for game day & guests. Therer is also a private home gym with epoxy floor coating. The integral 2 car garage features easy to clean epoxy coating floor & a custom storage system to help keep items off of the floor so you have more space for your vehicles out of the elements. Another highlight of this condominium is its prime location. You'll enjoy convenient access to all of the amenities & attractions that make this area so desirable. From renowned restaurants, upscale boutiques to cultural landmarks & outdoor recreation, everything you need is just moments away. This better than new unit surpasses all expectations with its unmatched upgrades, impeccable décor & promises to exceed your every desire.

This newer, stylish Benjamin Place 2 story combines modern feel with comfortable living. The open floorplan features wood-toned and tile floors, abundant windows & natural light, a cozy 3 sided gas fireplace and tasteful light fixtures. The kitchen boasts tile floors, solid-surface countertops with a breakfast bar, plentiful cabinets and stainless steel appliances. Enjoy the spacious owner's suite with a ten foot ceiling, walk-in closet, and ensuite with double sinks. The second floor loft is the perfect place to relax and read or use as play space. Have fun in the lower level family room and get to work in the office/gym. With efficient gas heat, central air conditioning, main floor laundry, and 2 car garage this home boasts today's much desired amenities. Relax on the rear patios or have a drink on the front porch enjoying the mature trees. Close to parks, shopping, and restaurants, on a bus route and close proximity to I-99, yet tucked away from the hustle & bustle. Not far from Penn State and downtown State College, too!

OPEN HOUSE: Sun, Apr 28 2:00 PM - 3:30 PM Teeming with charm in wonderful Teaberry Ridge! This graceful, immaculately maintained Bachman-built cape is larger than it looks. Sophisticated, yet comfortable, you'll appreciate the perfect blend of quality construction and upscale features with spacious rooms in a well-designed layout. Upon arriving, you'll be greeted by gorgeous landscaping and a lovely front porch where you'll take in many sunsets to come. Enter the welcoming foyer to find expansive cherry wood floors and elegant trim throughout the home. The front living room is the perfect spot for a sitting room, library, or music room, while the spacious dining room accommodates large dinner parties and holiday meals. The airy kitchen boasts a vaulted ceiling, cherry cabinetry with pullouts and lazy Susans, solid-surface countertops, stainless steel appliances, and a spacious nook with large windows overlooking the backyard. Unwind in the comfy family room complete with abundant natural light, beautiful cherry built-ins, and a wood burning fireplace with brick hearth. Appreciate the first floor owner's suite boasting a vaulted ceiling, four windows, two walk-in closets, and an ensuite bath with dual cherry vanities, a tiled shower, a jetted tub and separate toilet closet. A peaceful spot to read or work, you'll love the plentiful sun and window seats in the inviting upstairs loft area. The expansive second floor suite boasts a large sitting area, an ensuite bath, and a walk-in closet, while the ample sized additional bedrooms and full bath complete the top floor. Relax on the rear paver patio while taking in the lush, private back yard and the gorgeous gardens. Enjoy the neighborhood trails and greenspaces or take advantage of the nearby bikes paths. Walking distance to Penn State's campus, downtown State College, PSU golf courses, and Radio Park Elementary, and close to north end shopping and restaurants, yet tucked away in peaceful Teaberry Ridge makes this a great spot to call home. A terrific location combined with modern, quality construction - you simply can't beat it!

OPEN HOUSE: Sun, Apr 28 12:00 PM - 1:30 PM Handsome, move-in ready colonial in wonderful Stonebridge! Enter into plentiful hardwood flooring and abundant natural light on the main floor. Relax in the front den near the gas fireplace with its stone hearth or hang out in the rear family room taking in the beautiful backyard. The remodeled kitchen features quality cabinetry, granite countertops, stainless steel appliances, a breakfast bar and a nook while the adjacent dining room has hardwood flooring and a chair rail accent. Upstairs you'll find the large owner's suite complete with a stylish ceiling fan, a walk-in closet, and a remodeled ensuite bath with tile flooring, as well as three additional bedrooms and an updated hall bath. Have fun digging into your hobbies or playing in the finished basement, which also has a full bath making it perfect for spill-over guests and sleepovers. Relax on the back deck taking in the beautiful landscaping or enjoy playing in the flat, private yard. Additional features include a new A/C system, radon mitigation, and new lighting. Steps away from the bike path that leads to Orchard Park, Welch Pool, State High and downtown State College, as well as walking distance to Harner Farm and restaurants like Gigi's and Lupita's. With 100,000 acres of Rothrock State Forest nearby and many miles of bike paths, you'll love this quiet setting that's close to lots of recreation, yet convenient to shopping, schools, and Penn State's campus. One of the few single family home neighborhoods with its own neighborhood pool and community park with tennis courts, basketball court, and volleyball court - the $300 annual HOA fee also covers snow removal on your sidewalk! Added bonus: there is a VA loan that could potentially be assumable by a qualified VA buyer. Very nice and ready to go!

Enjoy all the convenience of one-floor living! Nestled on a cozy .19-acre lot in The Landings neighborhood, this charming ranch-style home features 3 bedrooms, 2 full bathrooms, and over 1,350 square feet of living space - offering endless opportunities for personalization! Be welcomed by the effortless charm and open feel of the main living area boasting soaring vaulted ceilings. Stunning granite countertops, maple cabinetry and a light & bright dining area, conveniently adjacent to the sliding glass door to the deck out back. Meal prep in the spacious kitchen featuring a peninsula, and gather with guests in the adjacent dining area. Never run out of storage space with the unfinished lower level that has doors leading out to your peaceful backyard space. Despite its tucked-away feel, you're only minutes away from schools, parks, and everything State College has to offer!

ð¡ Welcome to Your Dream Home, the Cypress! ð¡ Introducing the Exquisite Cypress Model, where luxury meets comfort in perfect harmony. This two-story semi-detached gem boasts a modern design that's sure to impress. Step inside and discover the convenience of a two-car garage, providing ample space for your vehicles and storage needs. The first-floor owner's suite offers ultimate privacy and relaxation, complete with a spacious attached bathroom featuring luxurious amenities and a roomy walk-in closet to accommodate your entire wardrobe collection. Efficiency meets elegance with a first-floor laundry room, making chores a breeze. The gourmet kitchen opens seamlessly to the breakfast area and family room, creating an inviting space for entertaining guests or enjoying casual meals with loved ones. Upstairs, you'll find a large loft area offering versatile space for relaxation or recreation. Two additional bedrooms provide ample room and comfort for family members or guests, with a full bath conveniently located on the second floor. Nestled in the beautiful Nittany Glen community, this home offers the perfect blend of serenity and convenience. Enjoy close proximity to amenities, parks, and entertainment options, making it an ideal location for families, professionals, and everyone in between. Don't miss your chance to own the Cypress Model Home and live the life you've always dreamed of. ðð¡ The new assessment for this improved lot has yet to be finalized. Taxes listed in the MLS are estimated based on the sale price.

ð¡ Welcome to Your New Home! ð¡ Discover the epitome of modern living with our spacious and efficient duplex homes. With a generous family room, 3 bedrooms, and 2 ½ bathrooms, there's plenty of room for the whole family to thrive. The first floor boasts a modern, open floor plan, perfect for entertaining guests or simply enjoying everyday moments. But the features don't stop thereâour Daisy plan offers a roomy, 2-story layout with 3 bedrooms and 2 ½ baths. The first floor seamlessly flows from the kitchen into the family room, while the breakfast room offers additional space for relaxation and gatherings. Upstairs, retreat to the owner's suite complete with a walk-in closet and owner's bath, along with a convenient second-floor laundry room and large storage closet. Plus, enjoy the potential of an unfinished basement, allowing you to customize and expand your living space to suit your needs and preferences. Rest easy knowing that your new home comes with a 10 YEAR WARRANTY, providing you with peace of mind and assurance in your investment. Don't miss out on this opportunity to make this beautiful home yours! The new assessment for this improved lot has yet to be finalized. Taxes listed in the MLS are estimated based on the sale price.