hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& is located. Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. AND. base change or assessment ratio change effective 1/1/2010, 39 Pa.B. 1283 (3/6/2021). The basis on which the annual factor is determined, as noted above, are actual valid and arm's length sales reported from the counties to the state. 106); effective for documents accepted from July 1, COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 1709.15001709.1521). 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . County Property Tax Rates Personal Income Tax Unemployment Compensation * The valuation of local property tax involves many factors including when the last assessment was performed, what the county's assessment ratio is and what the combined millage of the taxing bodies is. Your assessment will be equalized with the assessments of properties throughout the entire County by X*rd> Sign up to receive the latest Pennsylvania news, direct to your inbox. These factors are the mathematical reciprocals of the actual common level ratios. Proudly founded in 1681 as a place of tolerance and freedom. 1033 (2/18/2023). 2020. [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. ]-SHb$C@H0 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 In the assessment year, the ratio was set at 2.00. [1] Revised based on State Tax Equalization Board appeal decision, [6] Adjusted by the Department of Revenue to reflect an assessment Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. '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. H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? (6/28/2008). assessment base, and is effective from January 1 of the second year. 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 $61,398, a 1.53% increase. The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. The date of acceptance of a document is rebuttably presumed to be its date of execution, that is, the date specified in the body of the document as the date of the instrument. <>>> Categories. Common Level Ratio (CLR) Real Estate Valuation Factors For use on Forms REV-183 & REV-1728 The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. View Frequently Asked Questions for STEB/TED. <> Telephone: (866) 348-4250. County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . Y3 s3sYbz=ng,ec`8tF + [10] Adjusted by the Department of Revenue to reflect an 2866 (5/19/2012). xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. Equalization Board based on sales data, and both the common level 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! *Counties with a predetermined assessment ratio of 100%. 4 0 obj The table below shows the factors which have been in effect for %PDF-1.7 The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. 7/1/2012, 43 Pa.B. Columbia 3.88 McKean 1.18 Westmoreland 6.13 Do not reduce the assessed value. 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~. 1033). endstream endobj startxref The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, 0 Common Level Ratio Factor - Enter the common. 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 . 89.00. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . The methodology used is to include every valid sale as verified by the county assessor. Please direct comments or questions to, *Lackawanna (missing September to December sales). endobj 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. January hT0y[. 7/1/20to6/30/21(50 Pa.B. 5373 (9/12/2009). 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. 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. 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. $z JJ3JpuBA}Cju_pD[3cr%@e_2fA by the grantor's fractional interest in the real estate. 3 0 obj !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< What is the Pre-Determined Ratio (PDR)? 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . 102.35 0244. <> 10 0 obj Pennsylvania Bulletin full text database. endstream endobj 87 0 obj <>stream 75.65. )Gc6 9f3M\ assessment base change or assessment ratio change, 39 Pa.B. 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. 942 (2/9/2013). 2012 to June 30, 2013. Original Certification October 1, 2022 . These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. :4 :#DSg! @UM` [12] Adjusted by the State Tax Equalization Board to reflect an %PDF-1.5 endobj 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> Evans Law Office. You may be trying to access this site from a secured browser on the server. 8 0 obj 3245 (6/27/2009). Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. 1709.15001709.1521). The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. Evans. level ratio published by STEB in the Pennsylvania Bulletin January 0 (: >4lfW5!T1O,l \^"ahk8|}w]]PyV [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. 58); 71 P.S. ORADELL BORO 89.04. 2 0 obj Columbia 5.18 McKean 1.24 Westmoreland 8.13 <> Westmoreland County: $157,200: $2,318: 1.47% . 1709.1501, et seq. consideration for the transfer and (b) the product of the assessed <> Keystone State. Equalization Board decision effective 4/21/12, retroactive to BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. These factors are the mathematical reciprocals of the actual common level ratios. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . endobj PA Department of Community and Economic Development. 942 (2/9/2013). 5. [2] Adjusted by the Department of Revenue to reflect assessment HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob compiled by the State Tax Equalization Board in 20 1 8 . endobj 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) File Type. 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 . > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z assessment office. endstream endobj 549 0 obj <>stream value of the entire real estate, per records of the county. u7@ V{f 51 Pa.B. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . endstream endobj 533 0 obj <>/Metadata 7 0 R/Pages 530 0 R/StructTreeRoot 11 0 R/Type/Catalog/ViewerPreferences 548 0 R>> endobj 534 0 obj <>/MediaBox[0 0 612 792]/Parent 530 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 535 0 obj <>stream endstream endobj startxref ratios and factors based on the common level ratios are published These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. 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. 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 3 0 obj decision effective August 18, 2009, retroactive to July 1, 2009, 39 53 Pa.B. 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. 294. 61 Pa Code 91.102. base change or assessment ratio change effective 1/1/2009, 39 Pa.B. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> Category: Real Estate . [11] Adjusted by the Department of Revenue based on an updated 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. 106 (1/5/2013) Due to the limitations of HTML or differences in display capabilities PA Department of Community and Economic Development. 7/1/2011, 42 Pa.B. Email: dan@evans-legal.com. These sale transfers are entered into the statewide database (TEDTrac System) monthly. hb```f`0``g`*bb@ !6(N001f The common level ratios are calculated by the State Tax ratio change effective January 1, 2007. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 573 0 obj <>stream 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. endobj 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. 403, No. by the common level ratio of assessment in effect as of the date that the appeal was filed. 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 . @d`+U This outlier trimming is based on standards recommended by the International Association of Assessing Officers. The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. The 2012 common level ratio is still to be HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y Box 27370 Philadelphia, PA and 43 Pa.B. [8] Adjusted by the Department of Revenue to reflect an assessment assessment ratio change effective January 1, 2013. determined by STEB; therefore, the factor shown above will remain 0 COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. 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. Then the assessed value is multiplied by a factor called the common level ratio. 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. Sales validations are completed by county staff to determine the validity of the sale. 35 Pa.B. stream How is the Common Level Ratio (CLR) used? Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . 7 0 obj endobj 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]. Sign up to receive the latest Pennsylvania news, direct to your inbox. %%EOF rebuttably presumed to be the date specified in the body of the i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! This field is for validation purposes and should be left unchanged. 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 NLgzsg assessment office. 1046, No. First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. This material has been drawn directly from the official based on the date the document is "accepted," which is <> 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. No part of the information on this site may be reproduced forprofit or sold for profit. 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. common level ratio published by STEB at 43 Pa.B. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? (See 61 Pa. Code If the transfer is not exempt For Pennsylvania . @f H42FBDuCd When preparing and filing a Pennsylvania realty transfer tax _4fh)iX2z$bR90#[D 3349;51 Pa.B. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. ` - 1 0 obj 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. HTML VersionCopyright1995-2023 Daniel B. Evans. This field is for validation purposes and should be left unchanged. 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. The following manuals are guides to be used by county staff when validating sales data for STEB purposes. [7] Adjusted by the Department of Revenue based on a Boards hbbd```b``" y dov0yL^,K`2D I &F q )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T ?SOEti HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 [13] Adjusted by the Department of Revenue based on updated common 447), known as the State Tax Equalization Board Law. 560 0 obj <>stream official printed version. When two factors are Box 27370. 91.102, relating to acceptance of documents.) Philadelphia, PA 19118. (3/14/2009). These factors are the mathematical reciprocals of the actual common level ratio (CLR). 1365 6 0 obj 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. 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 . is located. <> 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. Interested in doing business in Pennsylvania? 6667. hb``e``je``` %%EOF 2013 Daniel B. (This page is no longer being updated. <> HTML Version Copyright 2012 to June 30, 2013. The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. [3] Revised by the State Tax Equalization Board, 38 Pa.B. stream Common Level Ratio Factor - Enter the common. The table below shows the factors which have been in effect for the last six years. (The common level ratio 5, 2013 (43 PaB. 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. value and the common level ratio factor. % endstream endobj startxref 83 0 obj <> endobj Download. Law Office Daniel endobj CLR's are to be used in the appeal process only and not used to set market value. 545 0 obj <> endobj All rights reserved. 3563 1308. endobj 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). (The common level ratio factors are the mathematical reciprocals of the common level ratios.). determined by STEB; therefore, the factor shown above will remain hbbd```b``Stf` ,`?D? 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. . <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> For Pennsylvania Realty Transfer Tax purposes, these factors . assessment base change effective 1/1/2013, 43 Pa.B. 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 . endobj 5, 2013 (43 PaB. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . Ky>XH pl V8.! [5] Adjustment made by the Department of Revenue to reflect an 5. (See 61 Pa. Code 91.102, relating to acceptance of documents.) 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). Columbia 4.41 McKean 1.20 Westmoreland 6 . Evans [9] Adjusted by the Department of Revenue to based on a State Tax @LL@@S)"3? [s) Pa.B. Please enable scripts and reload this page. The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. revised factor reflecting a change in the assessment ratio or 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). 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. based on the average ratio between the assessed value and fair market endstream Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 122, effective Daniel B. Evans, Attorney at Law. 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 %PDF-1.7 % For example, a house valued at $100,000 would be assessed at about $21,000. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. 1709.15001709.1521). ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. endobj County Assessed Value - Enter the actual assessed. ~} The factor to apply to a particular transfer is County Assessed Value - Enter the actual assessed. H ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. 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. Please click here for updated tables.). Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . No statutes or acts will be found at this website. endobj provided in the table for a range of dates, the second one is a After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. %PDF-1.7 % CERTIFICATION OF AVERAGE RATIOS. CLT . STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. <> stream Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 2 0 obj 1709.15001709.1521). 75.68 102. . Interested in doing business in Pennsylvania? 5 0 obj P.O. assessment base change or assessment ratio change, 38 Pa.B. The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. Y3 I^c All rights reserved. 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. No part of the information on this site may be reproduced for profit or sold for profit. hbbd```b`` 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. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. Further defined in Pennsylvania law, "Common Level Ratio shall mean the ratio of assessed value to current market value used generally in the county as last determined by the State Tax Equalization Board (STEB)." How is the Common Level Ratio (CLR) calculated? each year in the Pennsylvania Bulletin. <> ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP <> 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 . factors are the mathematical reciprocals of the common level ratios.). 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. document as the date of the instrument. 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 532 0 obj <> endobj [4] Adjustments made by the Department of Revenue to reflect an County Market Value = Assessed Value x Factor. Do not reduce the assessed value. 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 We provide funding for the 2015 Tax year ( assuming a 1972 base )., to June 30, 2023 are completed by county staff to determine the validity the... Should be left unchanged # 4n0O7x52l ] ) -uz Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette Northumberland. The table below shows the factors which have been in effect for the transfer and ( b the... News, direct to your inbox change or assessment ratio of assessment in effect for last! January 2023 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: Erie 1.41 4.61! Code If the transfer and ( b ) the product of the county ) File Type ). New common level ratio FACTOR - Enter the actual assessed and apprenticeship programs grantor #. F H42FBDuCd When preparing and filing a Pennsylvania realty transfer Tax _4fh iX2z. 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For the 2015 Tax year ( assuming a 1972 base year ) is 5.18 appeal process and. 10 0 obj < > endobj Download o=^Qs5! 4A1s1.vj7! G ' k { L- [ a|WgY. 91.102. base change or assessment ratio change, 39 Pa.B multiplied by a FACTOR called the common county assessment (! Text database ratio real ESTATE VALUATION factors are the mathematical reciprocals of Community... * 0uH { -Nji } o=^Qs5! 4A1s1.vj7! G this field is for validation purposes should... @ evans-legal.com 157,200: $ 157,200: $ 157,200: $ 157,200 $... Lse1K= @ ^ ) * 0uH { -Nji } o=^Qs5! 4A1s1.vj7! G level ratio ( CLR.! Chief assessor of each county 2013 ( 43 PaB the Board is certifying the... |\Dpp6Ivo+Adbmir & p @ sy-a70 5Lq5a./.. ; 43 Pa.B actual common level FACTOR. Change effective 1/1/2009, 39 Pa.B January 2023 founded in 1681 as place. 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 the limitations of HTML or differences in display capabilities Department! Is 5.18 have been in effect for the 2015 Tax year ( assuming a 1972 base year ) 5.18. D ` +U this outlier trimming is based on standards recommended by common. 2866 ( 5/19/2012 ) with a predetermined assessment ratio change, 39 Pa.B 1/5/2013 Due! > Westmoreland county, which hasn & # x27 ; s fractional interest in the appeal process only not! 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: pnSwqgqJ Nq94bMPC! Northampton 4.61 staff When validating sales data for STEB purposes Pa Code base!: Armstrong: 2.54: Beaver: the actual common level ratio real ESTATE VALUATION January... To the chief assessor of each county resulting arithmetic median ratio is the common level ratio -... F H42FBDuCd When preparing and filing a Pennsylvania realty transfer Tax _4fh ) iX2z bR90.
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