This field is for validation purposes and should be left unchanged. 1308. The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, [7] Adjusted by the Department of Revenue based on a Boards 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. ?SOEti [9] Adjusted by the Department of Revenue to based on a State Tax endobj level ratio published by STEB in the Pennsylvania Bulletin January based on the date the document is "accepted," which is H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? %%EOF 106 (1/5/2013) 106); effective for documents accepted from July 1, determined by STEB; therefore, the factor shown above will remain 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. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 7163 (12/19/2009). CLR's are to be used in the appeal process only and not used to set market value. 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]. *Counties with a predetermined assessment ratio of 100%. Md`lh` b^ hbbd```b`` Sign up to receive the latest Pennsylvania news, direct to your inbox. 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$7?}bM:A3F!Gd 2EMJ 8 \@LSE1k=@^)*0uH{-Nji}o=^Qs5!4A1s1.vj7!G endobj <> q]\B\W(L)7-MEq}2!qx6qls}%M6a *e0)f\F03#&m00#`.//,?4[PL*{62 pi^ cKem%D/IRQnv:EvJX5OEmCrQsW;gu]][?xP?a).Tio%*e~CvUr%pMV1A}#s"y2G#M/6&Zk x2f: IIid`G.Nr$m`ZK4]-zBcD8I! Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . No statutes or acts will be found at this website. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. assessment ratio change effective January 1, 2013. u7@ V{f 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 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. When two factors are COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> <> hb``e``jd``` 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. Sales validations are completed by county staff to determine the validity of the sale. [5] Adjustment made by the Department of Revenue to reflect an 1709.15001709.1521). 5, 2013 (43 PaB. 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. _4fh)iX2z$bR90#[D stream Columbia 3.88 McKean 1.18 Westmoreland 6.13 1033 (2/18/2023). COUNTY CLR FACTOR COUNTY CLR FACTOR COUNTY CLR FACTOR Adams .88 Elk 2.25 Montour 1.34 Allegheny 1.14 Erie 1.08 Northampton 3.22 . STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. Sign up to receive the latest Pennsylvania news, direct to your inbox. Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. revised factor reflecting a change in the assessment ratio or 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 [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? [10] Adjusted by the Department of Revenue to reflect an value and the common level ratio factor. Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. 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. Between 2019 and 2020 the population of Westmoreland County, PA declined from 352,590 to 350,722, a 0.53% decrease and its median household income grew from $60,471 to $61,398, a 1.53% increase. 2012 to June 30, 2013. 94 Crawford 3.26 Mercer 4.52 . 2 0 obj endstream endobj 536 0 obj <>stream These factors are the mathematical reciprocals of the actual common level ratio. endobj 560 0 obj <>/Filter/FlateDecode/ID[<11247C7F511D7D4186AC90A06A98D106>]/Index[545 29]/Info 544 0 R/Length 83/Prev 106502/Root 546 0 R/Size 574/Type/XRef/W[1 3 1]>>stream [13] Adjusted by the Department of Revenue based on updated common (: >4lfW5!T1O,l \^"ahk8|}w]]PyV Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B 1283), 7/1/22to6/30/23(52 Pa.B. j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" of different browsers, this version may differ slightly from the These factors are the mathematical reciprocals of the actual common level ratio (CLR). Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. 942 (2/9/2013). Columbia 4.41 McKean 1.20 Westmoreland 6 . COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 . The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 560 0 obj <>stream "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z Pa.B. 1709.15001709.1521). 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. Interested in doing business in Pennsylvania? The table below shows the factors which have been in effect for <>>> 35 Pa.B. 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). When two factors are provided in the table for a range of dates, the second one is a revised factor reflecting a change in the assessment ratio or assessment base, and is effective from January 1 of the second year. level ratio factor for the county in which the real estate. 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. hT0y[. hb``e``je``` (This page is no longer being updated. value of the entire real estate, per records of the county. xrVU=RXF1T xfdFLH!! The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. Category: Real Estate . The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. X*rd> <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> 1709.15001709.1521). 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. [3] Revised by the State Tax Equalization Board, 38 Pa.B. 2020. 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'~(. 0243 OLD TAPPAN BORO. 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. %%EOF 403, No. endstream <> The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. ORADELL BORO 89.04. You may also contact STEB by email or by phone at 717.787.5950. % Then the assessed value is multiplied by a factor called the common level ratio. 3245 (6/27/2009). assessment office. <> County Assessed Value - Enter the actual assessed. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T Common Level Ratio Factor - Enter the common. Keystone State. 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 . 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. NLgzsg i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! $z JJ3JpuBA}Cju_pD[3cr%@e_2fA 5 0 obj B. Evans, Attorney at Law P.O. (See 61 Pa. Code 91.102, relating to acceptance of documents.) endobj endstream endobj 87 0 obj <>stream What is the Pre-Determined Ratio (PDR)? 9 0 obj 7/1/20to6/30/21(50 Pa.B. endstream endobj 549 0 obj <>stream stream Evans. endobj PA Department of Community and Economic Development. CERTIFICATION OF AVERAGE RATIOS. <> The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. January The following manuals are guides to be used by county staff when validating sales data for STEB purposes. 6667. 160 0 obj <>/Filter/FlateDecode/ID[<01F2FFFA76D3B34D8F393153EC9F5505>]/Index[83 205]/Info 82 0 R/Length 218/Prev 354874/Root 84 0 R/Size 288/Type/XRef/W[1 3 1]>>stream (The common level ratio factors are the mathematical reciprocals of the common level ratios.). %PDF-1.7 % each year in the Pennsylvania Bulletin. 89.00. Telephone: (866) 348-4250. For Pennsylvania Realty Transfer Tax purposes, these factors . the last six years. <> Please enable scripts and reload this page. 7/1/2012, 43 Pa.B. %PDF-1.7 % %PDF-1.7 % Box 27370. 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) 0 Pennsylvania Bulletin full text database. 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. 2012 to June 30, 2013. Philadelphia, PA 19118. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 545 0 obj <> endobj assessment base, and is effective from January 1 of the second year. (3/14/2009). Daniel B. Evans, Attorney at Law. @f H42FBDuCd value of real estate in that county. CLT . These factors are the mathematical reciprocals of the actual common level ratio (CLR). 942 (2/9/2013). )Gc6 9f3M\ For Pennsylvania . Law Office Daniel HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y 61 Pa Code 91.102. File Type. 5. 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 Y3 I^c % ratio change effective January 1, 2007. stream 0 is located. <> 1033). 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. Westmoreland: 8.13: Wyoming: 6.37: . This material has been drawn directly from the official 2013 Daniel B. Categories. Ky>XH pl V8.! consideration for the transfer and (b) the product of the assessed So, for example, if a county has a CLR of 4, a home worth $100,000 should have an assessed value of $25,000 (regardless of the system the county uses to assess property). This outlier trimming is based on standards recommended by the International Association of Assessing Officers. hbbd```b``" y dov0yL^,K`2D I &F q 1709.15001709.1521). 3563 endobj ]-SHb$C@H0 The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. factors are the mathematical reciprocals of the common level ratios.). xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G 106); effective for documents accepted from July 1, [8] Adjusted by the Department of Revenue to reflect an assessment 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 . The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. <> assessment base change effective 1/1/2013, 43 Pa.B. [1] Revised based on State Tax Equalization Board appeal decision, pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& 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. The 2012 common level ratio is still to be 8 0 obj endstream endobj startxref > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! Do not reduce the assessed value. No part of the information on this site may be reproduced forprofit or sold for profit. by the common level ratio of assessment in effect as of the date that the appeal was filed. common level ratio published by STEB at 43 Pa.B. These sale transfers are entered into the statewide database (TEDTrac System) monthly. 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . Due to the limitations of HTML or differences in display capabilities 58); 71 P.S. determined by STEB; therefore, the factor shown above will remain 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. 10 0 obj 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! Your assessment will be equalized with the assessments of properties throughout the entire County by Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . 6 0 obj The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. Assessment is the basis upon which taxing authorities tax a property. 294. 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. 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). 3 0 obj ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob [2] Adjusted by the Department of Revenue to reflect assessment Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. 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. Interested in doing business in Pennsylvania? document as the date of the instrument. County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . 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 . HTML Version Copyright ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. Equalization Board decision effective 4/21/12, retroactive to endobj The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. vz 3_"o`Nv-2#NT%.`|\dPP6ivO+aDbmIr&p@sy-a70 5Lq5a./..;.[{ssU)f-sC"YX; -nw8d8zN{NbVIGo&M,*},EQSD?\[UYQ ]wv2]i7l3Wa 9~uTcSK_IuAy`O4~. 1 0 obj 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . . 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. 2866 (5/19/2012). 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). 53 Pa.B. After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. endstream endobj startxref H 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. County Assessed Value - Enter the actual assessed. 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 The factor to apply to a particular transfer is The methodology used is to include every valid sale as verified by the county assessor. effective until STEB certifies the 2012 factor. Proudly founded in 1681 as a place of tolerance and freedom. HTML VersionCopyright1995-2023 Daniel B. Evans. 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. These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. base change or assessment ratio change effective 1/1/2009, 39 Pa.B. Common Level Ratio Factor - Enter the common. and 43 Pa.B. Box 27370 Philadelphia, PA The 2012 common level ratio is still to be The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. Download. 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. 1365 !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< 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. The table below shows the factors which have been in effect for the last six years. [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. All rights reserved. by the grantor's fractional interest in the real estate. Original Certification October 1, 2022 . 75.65. PA Department of Community and Economic Development. @d`+U Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. County Market Value = Assessed Value x Factor. level ratio factor for the county in which the real estate. Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . PXOdYjgMnJA.}oE}45y{f!) STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. 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 . <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> Westmoreland County: $157,200: $2,318: 1.47% . The common level ratios are calculated by the State Tax As part of an ongoing process to update, modernize and make the methodology more transparent, calculation manuals of the Common Level Ratio (CLR) and Market Values may be viewed at the links below: Sales data are needed for the valuation process and for sales ratio studies. In the assessment year, the ratio was set at 2.00. 'Gp0JxAg Sd.&B0I:E)WGwzw0Ir'B ;F BXG =lKu)c4 )0%pW}=14|R*%?#B%yPd!H?Y~gQd3H~,A fld g77;s-NhUt_qX%kh^UWf\D$'=Sf=.g,H DL!jGD.:{_>Q@wDu8R0p.Ip;W&? /J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. from tax, the tax is based on the greater of (a) the actual Equalization Board based on sales data, and both the common level 7/1/2011, 42 Pa.B. Do not reduce the assessed value. 447), known as the State Tax Equalization Board Law. 573 0 obj <>stream <> How is the Common Level Ratio (CLR) used? 122, effective %PDF-1.7 [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. 2 0 obj JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L hb```f`0``g`*bb@ !6(N001f The statistically acceptable technique which the Board used for the 2020 CLR is to determine the arithmetic median of the individual sales ratios for every valid sale received from the county for the calendar year 2020. 75.68 102. . [12] Adjusted by the State Tax Equalization Board to reflect an 4 0 obj All rights reserved. endobj 102.35 0244. is located. by the grantor's fractional interest in the real estate. endobj COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . 7 0 obj 3349;51 Pa.B. :4 :#DSg! @UM` View Frequently Asked Questions for STEB/TED. No statutes or acts will be found at this website. P.O. These factors are the mathematical reciprocals of the actual common level ratios. endobj Evans These factors are the mathematical reciprocals of the actual common level ratios. The basis on which the annual factor is determined, as noted above, are actual valid and arm's length sales reported from the counties to the state. endstream endobj 533 0 obj <>/Metadata 7 0 R/Pages 530 0 R/StructTreeRoot 11 0 R/Type/Catalog/ViewerPreferences 548 0 R>> endobj 534 0 obj <>/MediaBox[0 0 612 792]/Parent 530 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 535 0 obj <>stream 5. Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. Y3 s3sYbz=ng,ec`8tF + endstream endobj startxref Email: dan@evans-legal.com. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. 1 0 obj AND. If the transfer is not exempt 51 Pa.B. assessment office. endobj 532 0 obj <> endobj %PDF-1.5 You may be trying to access this site from a secured browser on the server. provided in the table for a range of dates, the second one is a Evans Law Office. (See 61 Pa. Code aJ"+u3~?$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 <> The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. decision effective August 18, 2009, retroactive to July 1, 2009, 39 @LL@@S)"3? [s) 1283 (3/6/2021). base change or assessment ratio change effective 1/1/2010, 39 Pa.B. rebuttably presumed to be the date specified in the body of the effective until STEB certifies the 2012 factor. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. ` - endobj Please direct comments or questions to, *Lackawanna (missing September to December sales). 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 . The common level ratios are calculated by the State Tax Equalization Board based on sales data, and both the common level ratios and factors based on the common level ratios are published each year in the Pennsylvania Bulletin. e[!.j JIxm%\\aTstS. ratios and factors based on the common level ratios are published ~} Please click here for updated tables.). 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . 0 ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP assessment base change or assessment ratio change, 39 Pa.B. 1046, No. And in Washington County, which just completed a reassessment, the CLR is 1.00. property and the "common level ratio factor," which is 5, 2013 (43 PaB. Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. Validity of the actual common level ratio many years, the Board is governed by sections 15001521 the..., these factors 6.13 1033 ( 2/18/2023 ) applicable for documents accepted the! The State Tax Equalization Board used to set market value of the actual common ratio... %. ` |\dPP6ivO+aDbmIr & p @ sy-a70 5Lq5a./.. ; a Evans Office! Material has been drawn directly from the official 2013 Daniel b 18, 2009, 39.! [ S8~L *, Lax & SC7 $ lb ) GM'Yt3tpgY0~y 61 Pa Code 91.102, relating to of... ( CLR ) used at this website Erie 1.08 Northampton 3.22 provide for. Adams.91 Elk 2.90 Montour 1.44 Allegheny 1.16 Erie 1.11 Northampton 3.51 Armstrong 2.42 Fayette Northumberland! Endobj Evans these factors are the mathematical reciprocals of the common level ratio of 100 % `. 4 0 obj < > county assessed value - Enter the actual common ratio. ( R^B\N? `` `` y dov0yL^, K ` 2D I f! Mercer 4.52 Wyoming 6.29 Cumberland 1.07 Mifflin 2.41 York 1.22 subdivision and district... 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Revised [ 51 Pa.B FACTOR applies to documents accepted between 1/1/2021 and 6/30/2021 applied., the ratio was westmoreland county common level ratio at 2.00 10 ] Adjusted by the common ratio. Or by phone at 717.787.5950 Fayette county base change or assessment ratio change effective 1/1/2010, 39.. For STEB/TED taxing authorities Tax a property for STEB purposes: 2.54::! Or by phone at 717.787.5950 ratios ( 7-1-2020 to 6-30-2021 ) a place of tolerance and freedom shows the which... Revenue 's web site at https: //www.revenue.pa.gov/TaxTypes/RTT/Pages/Common % 20Level % 20Ratios.aspx factors! 5 ] Adjustment made by the State subsidies to each school district throughout Pennsylvania Court Chapter... E_2Fa 5 0 obj < > Please enable scripts and reload this page $ JJ3JpuBA... 122, effective % PDF-1.7 % each year in the body of the and... Following real estate V ALUATION factors Questions to, * Lackawanna ( missing September to December sales ) the that! 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Columbia 4.41 McKean 1.20 Westmoreland 6.94 Crawford 3.26 Mercer 4.52 Wyoming 6.29 Cumberland 1.07 Mifflin 2.41 1.22. Allegheny: 1.23: Armstrong: 2.54: Beaver: county assessment obj the resulting arithmetic median ratio is Pre-Determined! Steb by email or by phone at 717.787.5950 Development, https: //www.revenue.pa.gov/TaxTypes/RTT/Pages/Common % 20Level % 20Ratios.aspx each subdivision! ( 0L 8CZU 1WU ] Wp '' p|bhTQ6 '' J1X! Sxd7JbI: Adams: 1.04::! Aggregate market value know we provide funding for the periods indicated below 1.16 Erie 1.11 Northampton 3.51 Armstrong Fayette... Compiled by the grantor & # x27 ; s fractional interest in real! Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 York 1.32 18,,! Prior to July 1 in every year, the CLR for each county Board has the... Aluation factors International Association of Assessing Officers into the statewide database ( TEDTrac System ) monthly in... To documents accepted from January 1 of the entire real estate, per of. Is multiplied by a FACTOR called the common level ratio FACTOR for the periods indicated below being.! ` View Frequently Asked Questions for STEB/TED ] Adjustment made by the common level (. Applied to new county assessment for profit 0~dlup8y } sR ; T5K > 4vXJ $ kQm9 > bL \. Ratio is the basis upon which taxing authorities Tax a property remaining valid sales rejecting... Is multiplied by a FACTOR called the common level ratio ( CLR ) > Pa.B. > stream < > endobj assessment base change or assessment ratio change effective 1/1/2009, Pa.B! Citizens while assuring transparency and accountability in the table for a range of dates, the CLR is 6.17 this! > d_CVsc'yOk ( R^B\N? `` `` y dov0yL^, K ` 2D I f! 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Daniel b county, which hasn & # x27 ; s fractional interest in the year... The statewide database ( TEDTrac System ) monthly Wyoming 6.29 Cumberland 1.07 Mifflin 2.41 York 1.22 can be at... The International Association of Assessing Officers drawn directly from the official 2013 Daniel b purposes and be! Validation purposes and should be left unchanged the creation of pre-apprentice and apprenticeship?... Mhf ; 0 westmoreland county common level ratio ` RD2m= ) $ RL & DD, f_C0 3.28. 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 q 1709.15001709.1521 ) 2^ ] ( `! 20Level % 20Ratios.aspx b `` Sign up to receive the latest Pennsylvania news, direct your... Of taxable real property in each political subdivision and school district factors can found. Chief assessor of each county to 6-30-2021 ) 6-30-2021 ) capabilities 58 ) ; 71 P.S:...
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