assessment office. <> 1283] [Saturday, March 6, 2021] The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2019. These factors are the mathematical reciprocals of the actual common level ratio (CLR). 61 Pa Code 91.102. endstream 4 0 obj 3 0 obj AND. (The common level ratio These factors are the mathematical reciprocals of the actual common level ratios. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 2012 to June 30, 2013. Box 27370. <> based on the date the document is "accepted," which is Sales validations are completed by county staff to determine the validity of the sale. 7/1/2012, 43 Pa.B. Assessment of Property Assessment of Property is done by the Westmoreland County Board of Assessments at the rate of approximately 21.1% of market value (common level ratio/2004). File Type. 5. )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T endobj endobj 75.65. hb```f`0``g`*bb@ !6(N001f Md`lh` b^ 1308. County Market Value = Assessed Value x Factor. 560 0 obj <>/Filter/FlateDecode/ID[<11247C7F511D7D4186AC90A06A98D106>]/Index[545 29]/Info 544 0 R/Length 83/Prev 106502/Root 546 0 R/Size 574/Type/XRef/W[1 3 1]>>stream 35 Pa.B. Pennsylvania Bulletin full text database. County Property Tax Rates Personal Income Tax Unemployment Compensation * The valuation of local property tax involves many factors including when the last assessment was performed, what the county's assessment ratio is and what the combined millage of the taxing bodies is. 106); effective for documents accepted from July 1, In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. 1709.15001709.1521). Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. [1] Revised based on State Tax Equalization Board appeal decision, hT0y[. )Gc6 9f3M\ The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. 102.35 0244. <> Pa.B. Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . Evans Law Office. %PDF-1.7 % 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) endstream endobj 546 0 obj <>/Metadata 7 0 R/Pages 543 0 R/StructTreeRoot 11 0 R/Type/Catalog/ViewerPreferences 561 0 R>> endobj 547 0 obj <>/MediaBox[0 0 612 792]/Parent 543 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 548 0 obj <>stream 1033). Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 447), known as the State Tax Equalization Board Law. 1 0 obj Box 27370 Philadelphia, PA CERTIFICATION OF AVERAGE RATIOS. The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, [9] Adjusted by the Department of Revenue to based on a State Tax endstream endobj 536 0 obj <>stream % No statutes or acts will be found at this website. assessment office. Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 3563 Westmoreland: 8.13: Wyoming: 6.37: . %PDF-1.7 All rights reserved. 545 0 obj <> endobj [3] Revised by the State Tax Equalization Board, 38 Pa.B. The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. The 2012 common level ratio is still to be The factor to apply to a particular transfer is based on the date the document is accepted, which is rebuttably presumed to be the date specified in the body of the document as the date of the instrument. Columbia 4.41 McKean 1.20 Westmoreland 6 . :4 :#DSg! @UM` ~} 403, No. 7/1/20to6/30/21(50 Pa.B. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 0 County Assessed Value - Enter the actual assessed. 5, 2013 (43 PaB. common level ratio published by STEB at 43 Pa.B. endobj COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 . For example, a house valued at $100,000 would be assessed at about $21,000. @d`+U hb``e``je``` Another important function of STEB is to annually establish the Common Level Ratio (CLR) of assessed value to current market value for each county in the Commonwealth utilizing statistically acceptable techniques, including sales ratio studies. As part of an ongoing process to update, modernize and make the methodology more transparent, calculation manuals of the Common Level Ratio (CLR) and Market Values may be viewed at the links below: Sales data are needed for the valuation process and for sales ratio studies. 1709.15001709.1521). "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z This field is for validation purposes and should be left unchanged. Columbia 5.78 McKean 1.24 Westmoreland 9.09 Crawford 4.69 Mercer 6.99 Wyoming 7.04 Cumberland 1.17 Mifflin 3.51 York 1.52 . COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . <> 1033 (2/18/2023). hbbd```b`` The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. endstream endobj startxref When preparing and filing a Pennsylvania realty transfer tax affidavit, it is necessary to report both the assessed value of the property and the "common level ratio factor," which is based on the average ratio between the assessed value and fair market value of real estate in that county. In 2020, Westmoreland County, PA had a population of 351k people with a median age of 47.2 and a median household income of $61,398. 560 0 obj <>stream q]\B\W(L)7-MEq}2!qx6qls}%M6a *e0)f\F03#&m00#`.//,?4[PL*{62 pi^ cKem%D/IRQnv:EvJX5OEmCrQsW;gu]][?xP?a).Tio%*e~CvUr%pMV1A}#s"y2G#M/6&Zk x2f: IIid`G.Nr$m`ZK4]-zBcD8I! endstream endobj startxref The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. Download. ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . 2866 (5/19/2012). 942 (2/9/2013). These sale transfers are entered into the statewide database (TEDTrac System) monthly. @f H42FBDuCd endobj endobj ]-SHb$C@H0 This material has been drawn directly from the official assessment base, and is effective from January 1 of the second year. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? property and the "common level ratio factor," which is rebuttably presumed to be the date specified in the body of the 106 (1/5/2013) 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . Do not reduce the assessed value. Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. k2(i)sdfiI]CbJlA|^f#[ :8N. 2013 Daniel B. Your assessment will be equalized with the assessments of properties throughout the entire County by Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. When two factors are Interested in doing business in Pennsylvania? ratios and factors based on the common level ratios are published STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. STEB is governed by the provisions of Chapter 15 of the Community and Economic Development Enhancement Act, the act of June 27, 1996 (P.L. revised factor reflecting a change in the assessment ratio or determined by STEB; therefore, the factor shown above will remain So, for example, if a county has a CLR of 4, a home worth $100,000 should have an assessed value of $25,000 (regardless of the system the county uses to assess property). <> from tax, the tax is based on the greater of (a) the actual ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. assessment base change or assessment ratio change, 39 Pa.B. HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y !n(fg-z8K $3&XB_)0x#eJzzPYR>xaIHfFA@0,XES0#=o))l$I lFgiF{uD,r0"57bXuF}|U#NA%1~ZR\"(\EC*(a\>Azn0I>E?hh=~OW]T.5=#%Z< You may be trying to access this site from a secured browser on the server. i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! P.O. The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. (This page is no longer being updated. Ky>XH pl V8.! View Frequently Asked Questions for STEB/TED. the last six years. <> 1365 Philadelphia, PA 19118. This outlier trimming is based on standards recommended by the International Association of Assessing Officers. endobj %%EOF COUNTY CLR FACTOR COUNTY CLR FACTOR Adams .91 Elk 2.90 Montour 1.44 Allegheny 1.16 Erie 1.11 Northampton 3.51 Armstrong 2.42 Fayette 1.40 Northumberland 4.83 . endstream endobj 87 0 obj <>stream How is the Common Level Ratio (CLR) used? 1283), 7/1/22to6/30/23(52 Pa.B. endobj HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 CLR's are to be used in the appeal process only and not used to set market value. Before you Start: The daily announcement of summoned jurors required to report is available on the web at: http://www.co.westmoreland.pa.us/index.aspx?NID=315 or by phone at 724.838.7000 after 5:00 pm the work day prior to scheduled date of service. CLR factors can be found on the Department of Revenue's web site at https://www.revenue.pa.gov/TaxTypes/RTT/Pages/Common%20Level%20Ratios.aspx. 7/1/2011, 42 Pa.B. Site Work and Design Provided by M&K Early Design Group, Common Level Ratios for Pennsylvania Realty Transfer Tax, Federal Estate and Gift Tax Rates and Exclusions, Software and Services for an Estates Practice, Eligible Institutions for Fiduciary Funds. The following manuals are guides to be used by county staff when validating sales data for STEB purposes. provided in the table for a range of dates, the second one is a The Westmoreland County Board of Commissioners met in special session beginning at 12:00pm on Monday, March 29, 2021 at the Westmoreland County Courthouse, Room #101, 2 North Main Street, Greensburg, PA. Columbia 3.88 McKean 1.18 Westmoreland 6.13 For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. endobj 0 When preparing and filing a Pennsylvania realty transfer tax affidavit, it is necessary to report both the assessed value of the property and the common level ratio factor, which is based on the average ratio between the assessed value and fair market value of real estate in that county. PA Department of Community and Economic Development. The Board has defined high and low limits by computing outliers based on an interquartile range (IQR-factor of 3) to establish an upper and lower boundary. base change or assessment ratio change effective 1/1/2010, 39 Pa.B. For Pennsylvania . County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . [12] Adjusted by the State Tax Equalization Board to reflect an Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B 3740; 53 Pa.B. The methodology used is to include every valid sale as verified by the county assessor. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 75.68 102. . 4 0 obj official printed version. Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. The ratio for westmoreland county in 2019 was 16.32%; 68 rows evans law office 101 old york road, suite 303 jenkintown, pa 19046 telephone: Common level ratio (clr) which is used to provide uniform assessment throughout the state of pennsylvania. 2 0 obj H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? document as the date of the instrument. base change or assessment ratio change effective 1/1/2009, 39 Pa.B. affidavit, it is necessary to report both the assessed value of the Assessment is the basis upon which taxing authorities tax a property. endstream endobj 84 0 obj <><><><><><><><><>]/OFF[163 0 R 164 0 R 165 0 R]/Order[]/RBGroups[]>>/OCGs[163 0 R 164 0 R 165 0 R]>>/Outlines 52 0 R/PageLabels 76 0 R/Pages 78 0 R/Perms/Filter<>/PubSec<>>>/Reference[<>/Type/SigRef>>]/SubFilter/adbe.pkcs7.detached/Type/Sig>>>>/Type/Catalog/ViewerPreferences<>>> endobj 85 0 obj <>/Font<>/ProcSet[/PDF/Text]>>/Rotate 0/Tabs/W/Type/Page>> endobj 86 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream endstream endobj startxref (See 61 Pa. Code 91.102, relating to acceptance of documents.) %%EOF ?SOEti Then the assessed value is multiplied by a factor called the common level ratio. The statistically acceptable technique which the Board used for the 2020 CLR is to determine the arithmetic median of the individual sales ratios for every valid sale received from the county for the calendar year 2020. What is the Pre-Determined Ratio (PDR)? aJ"+u3~?$wi :'|jMM?JTzej]#JNbvE0iD*?ih X; V(^p_>RO Z$hyI HDcSNy:-63 :MgX]5sz&9M-pltos4P'qswfg0rkU'{*~b/da\gnN/'\4]a"4eixe]Aqu(A-qu1"-*T 7 0 obj The date of acceptance of a document is rebuttably presumed to be its date of execution, that is, the date specified in the body of the document as the date of the instrument. P(d!4PVnPaJV+A#jKgl_B_#A4p^OY`7sAy9#xrBI :OZ`}_*3O7RZr0FG(VocB uHK&NZ9T 9j+beYRk!4&{xnC5Zxi.5JCc\Pjc1)zzmr\>TjGh^[: -^c8QB(.6 ApiYv#"-|ctudh3Sg;6`bNs2e B]OHV1L-O! HTML Version Copyright endobj Common Level Ratio Factor - Enter the common. [10] Adjusted by the Department of Revenue to reflect an %%EOF Evans. H If the transfer is not exempt % is located. The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. If the transfer is not exempt from tax, the tax is based on the greater of (a) the actual consideration for the transfer and (b) the product of the assessed value and the common level ratio factor. HTML VersionCopyright1995-2023 Daniel B. Evans. Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. PXOdYjgMnJA.}oE}45y{f!) 1283 (3/6/2021). 53 Pa.B. The table below shows the factors which have been in effect for BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. [8] Adjusted by the Department of Revenue to reflect an assessment hbbd```b``Stf` ,`?D? <>>> value and the common level ratio factor. . Columbia 5.18 McKean 1.24 Westmoreland 8.13 level ratio factor for the county in which the real estate. 1 0 obj Original Certification October 1, 2022 . Pennsylvania Department of Community and Economic Development, https://dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, State Tax Equalization Board (STEB)/Tax Equalization Division (TED). Proudly founded in 1681 as a place of tolerance and freedom. is located. assessment base change or assessment ratio change, 38 Pa.B. 160 0 obj <>/Filter/FlateDecode/ID[<01F2FFFA76D3B34D8F393153EC9F5505>]/Index[83 205]/Info 82 0 R/Length 218/Prev 354874/Root 84 0 R/Size 288/Type/XRef/W[1 3 1]>>stream (3/14/2009). And in Washington County, which just completed a reassessment, the CLR is 1.00. These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . 106); effective for documents accepted from July 1, 3 0 obj Please enable scripts and reload this page. > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! compiled by the State Tax Equalization Board in 20 1 8 . hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G 1709.15001709.1521). determined by STEB; therefore, the factor shown above will remain Pennsylvania Department of Community and Economic Development, https://dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, Common Level Tax Ratios (7-1-2020 to 6-30-2021). The mission of the Department of Community and Economic Development (DCED) is to foster opportunities for businesses to grow and for communities to succeed and thrive in a global economy. Columbia 5.18 McKean 1.24 Westmoreland 8.13 Crawford 4.13 Mercer 6.49 Wyoming 6.37 Cumberland 1.14 Mifflin 3.28 York 1.32 . 0 STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. 7163 (12/19/2009). 5373 (9/12/2009). e[!.j JIxm%\\aTstS. 3245 (6/27/2009). %PDF-1.7 % [11] Adjusted by the Department of Revenue based on an updated The 2012 common level ratio is still to be (: >4lfW5!T1O,l \^"ahk8|}w]]PyV 1046, No. 532 0 obj <> endobj ratio change effective January 1, 2007. (See 61 Pa. Code endstream endobj 533 0 obj <>/Metadata 7 0 R/Pages 530 0 R/StructTreeRoot 11 0 R/Type/Catalog/ViewerPreferences 548 0 R>> endobj 534 0 obj <>/MediaBox[0 0 612 792]/Parent 530 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 535 0 obj <>stream xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. The table below shows the factors which have been in effect for the last six years. ` - [13] Adjusted by the Department of Revenue based on updated common 9 0 obj The Pennsylvania Bulletin website includes the following: Rulemakings by State agencies; Proposed Rulemakings by State agencies; State agency notices; the Governors Proclamations and Executive Orders; Actions by the General Assembly; and Statewide and local court rules. 0243 OLD TAPPAN BORO. level ratio published by STEB in the Pennsylvania Bulletin January 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . *Counties with a predetermined assessment ratio of 100%. hb``e``jd``` pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. <> Westmoreland County: $157,200: $2,318: 1.47% . effective until STEB certifies the 2012 factor. (6/28/2008). The common level ratios are calculated by the State Tax County Assessed Value - Enter the actual assessed. value of the entire real estate, per records of the county. Sign up to receive the latest Pennsylvania news, direct to your inbox. Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. 5. Categories. The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. Columbia 4.41 McKean 1.20 Westmoreland 6.94 Crawford 3.26 Mercer 4.52 Wyoming 6.29 Cumberland 1.07 Mifflin 2.41 York 1.22 . value of real estate in that county. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. [4] Adjustments made by the Department of Revenue to reflect an These factors are the mathematical reciprocals of the actual common level ratios. 287 0 obj <>stream endstream endobj 549 0 obj <>stream value of the entire real estate, per records of the county. 'Gp0JxAg Sd.&B0I:E)WGwzw0Ir'B ;F BXG =lKu)c4 )0%pW}=14|R*%?#B%yPd!H?Y~gQd3H~,A fld g77;s-NhUt_qX%kh^UWf\D$'=Sf=.g,H DL!jGD.:{_>Q@wDu8R0p.Ip;W&? /J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. [2] Adjusted by the Department of Revenue to reflect assessment 942 (2/9/2013). by the grantor's fractional interest in the real estate. 10 0 obj 294. Telephone: (866) 348-4250. [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? by the common level ratio of assessment in effect as of the date that the appeal was filed. 83 0 obj <> endobj assessment base change effective 1/1/2013, 43 Pa.B. In the assessment year, the ratio was set at 2.00. [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. Due to the limitations of HTML or differences in display capabilities JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L The basis on which the annual factor is determined, as noted above, are actual valid and arm's length sales reported from the counties to the state. u7@ V{f hbbd```b``" y dov0yL^,K`2D I &F q First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. <> 573 0 obj <>stream Equalization Board based on sales data, and both the common level The market values are certified annually to the Pennsylvania Department of Education and the respective school districts on or before July 1 of each year. 6667. stream X*rd> <> Evans Please click here for updated tables.). 89.00. of different browsers, this version may differ slightly from the Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . These factors are the mathematical reciprocals of the actual common level ratio (CLR). January consideration for the transfer and (b) the product of the assessed _4fh)iX2z$bR90#[D ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP Common Level Ratio Factor - Enter the common. 122, effective <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> 547 0 obj <>/Filter/FlateDecode/ID[<14BB5AE20BACC74184297F25C1391570>]/Index[532 29]/Info 531 0 R/Length 87/Prev 99953/Root 533 0 R/Size 561/Type/XRef/W[1 3 1]>>stream 1709.1501, et seq. No statutes or acts will be found at this website. xrVU=RXF1T xfdFLH!! When preparing and filing a Pennsylvania realty transfer tax 6 0 obj 1709.15001709.1521). Common Level Ratio (CLR) Real Estate Valuation Factors For use on Forms REV-183 & REV-1728 The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. @LL@@S)"3? [s) decision effective August 18, 2009, retroactive to July 1, 2009, 39 Email: dan@evans-legal.com. Please direct comments or questions to, *Lackawanna (missing September to December sales). COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 . In order to increas, By clicking the continue button or continuing to use our website, you are consenting to our, Certified Economic Development Organizations, Educational Improvement Tax Credit Program (EITC), Opportunity Scholarship Tax Credit Program (OSTC), Shapiro Administration Awards Loan to Minority-Owned J-Van Body of Reading to Produce Specialty Vans for People with Disabilities, Pennsylvania Broadband Development Authority Seeking Public Input on Community Engagement Efforts, DCED Legislative Budget Presentation FY 2022-23, Common-Level-Tax-Ratios-7-1-2020-to-6-30-2021.pdf. NLgzsg Sign up to receive the latest Pennsylvania news, direct to your inbox. B. Evans, Attorney at Law P.O. This field is for validation purposes and should be left unchanged. 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . 8 0 obj factors are the mathematical reciprocals of the common level ratios.). j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" endobj 58); 71 P.S. 3349;51 Pa.B. 2020. In order to increas, By clicking the continue button or continuing to use our website, you are consenting to our, Certified Economic Development Organizations, Educational Improvement Tax Credit Program (EITC), Opportunity Scholarship Tax Credit Program (OSTC), STEB Policy and Procedures Manual for CLR, STEB Policy and Procedures Manual for Market Values, STEB Sales Validation and Submission Operations Manual, Shapiro Administration Awards Loan to Minority-Owned J-Van Body of Reading to Produce Specialty Vans for People with Disabilities, Pennsylvania Broadband Development Authority Seeking Public Input on Community Engagement Efforts, DCED Legislative Budget Presentation FY 2022-23, Peter R. Barsz Chairman [Appointed: October 17, 2012]. CLT . The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. each year in the Pennsylvania Bulletin. PA Department of Community and Economic Development. The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. $z JJ3JpuBA}Cju_pD[3cr%@e_2fA 2 0 obj level ratio factor for the county in which the real estate. Daniel B. Evans, Attorney at Law. Common Level Ratios Land Use All Sales Data Market Values STEB's primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. 51 Pa.B. Equalization Board decision effective 4/21/12, retroactive to based on the average ratio between the assessed value and fair market The act requires the Board to use statistically acceptable techniques, to make the methodology for computing ratios public and to certify, prior to July 1, the ratio to the Chief Assessor of each county annually. These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . Y3 I^c The mission of the Department of Community and Economic Development (DCED) is to foster opportunities for businesses to grow and for communities to succeed and thrive in a global economy. [6] Adjusted by the Department of Revenue to reflect an assessment Law Office Daniel LQ5th+Z|iI 5^H{tD1A%\Qz4 U$<3n}k (x\)4+U|%oUcT:s- h(UAZUU}W,e~Ov1d\2,w:Y.J[b?c!z/Y\1$7?}bM:A3F!Gd 2EMJ 8 \@LSE1k=@^)*0uH{-Nji}o=^Qs5!4A1s1.vj7!G <> 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . The 2012 common level ratio is still to be determined by STEB; therefore, the factor shown above will remain effective until STEB certifies the 2012 factor. 91.102, relating to acceptance of documents.) Y3 s3sYbz=ng,ec`8tF + effective until STEB certifies the 2012 factor. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 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