query: if two unmarried people refinance for the purpose of removing one borrower from mortgage and title in pennsylvania are there transfer tax

Yes.  A new deed will be created as part of the refinance.  When the deed is recorded transfer tax will be due unless the parties have a relationship that is exempt.

So, let's say we have two unrelated individuals who bought real estate together, perhaps friends or maybe they intended to marry but decided NOT to.  At any rate, because they are not related, there is no exemption.  Unless otherwise defined on the deed, we would presume a 50% interest is being transferred.  We can base the transfer tax on consideration if there is a fair market buy-out or we can extrapolate a fair market by using the tax assessment.  To do that you would multiply the tax assessment by the common level ratio factor for the county.  That gives you fair market and then calculate the transfer tax from there.  The Recorder will require that you file - in duplicate -a Statement of Value with the deed which explains the exemption, if any, or how you arrived at the dollar amount being remitted to cover the tax.