level ratio published by STEB in the Pennsylvania Bulletin January The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. [2] Adjusted by the Department of Revenue to reflect assessment [13] Adjusted by the Department of Revenue based on updated common hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& 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 Columbia 5.18 McKean 1.24 Westmoreland 8.13 Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. Do not reduce the assessed value. 942 (2/9/2013). 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . determined by STEB; therefore, the factor shown above will remain value and the common level ratio factor. In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. 91.102, relating to acceptance of documents.) %PDF-1.7 % consideration for the transfer and (b) the product of the assessed Original Certification October 1, 2022 . 102.35 0244. 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. Law Office Daniel Box 27370. 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. value of the entire real estate, per records of the county. endobj 1283 (3/6/2021). 106); effective for documents accepted from July 1, 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 . ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP k2(i)sdfiI]CbJlA|^f#[ :8N. 7/1/20to6/30/21(50 Pa.B. Evans. %PDF-1.5 affidavit, it is necessary to report both the assessed value of the 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 . 7/1/2011, 42 Pa.B. [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. is located. ratios and factors based on the common level ratios are published When two factors are HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y Y3 I^c However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . 9 0 obj hb``e``je``` 1033). effective until STEB certifies the 2012 factor. 3740; 53 Pa.B. Equalization Board decision effective 4/21/12, retroactive to assessment office. Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. revised factor reflecting a change in the assessment ratio or This field is for validation purposes and should be left unchanged. 2866 (5/19/2012). 0 endobj 7 0 obj endobj These sale transfers are entered into the statewide database (TEDTrac System) monthly. NLgzsg 1033 (2/18/2023). ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. PXOdYjgMnJA.}oE}45y{f!) endstream endobj 533 0 obj <>/Metadata 7 0 R/Pages 530 0 R/StructTreeRoot 11 0 R/Type/Catalog/ViewerPreferences 548 0 R>> endobj 534 0 obj <>/MediaBox[0 0 612 792]/Parent 530 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 535 0 obj <>stream xrVU=RXF1T xfdFLH!! endstream endobj 536 0 obj <>stream <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B 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< <> @f H42FBDuCd The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. PA Department of Community and Economic Development. Please enable scripts and reload this page. <> hT0y[. 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. 1709.1501, et seq. endobj No statutes or acts will be found at this website. hb``e``jd``` HTML Version Copyright level ratio factor for the county in which the real estate. This outlier trimming is based on standards recommended by the International Association of Assessing Officers. base change or assessment ratio change effective 1/1/2010, 39 Pa.B. 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 Interested in doing business in Pennsylvania? 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 State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. No part of the information on this site may be reproduced forprofit or sold for profit. For example, a house valued at $100,000 would be assessed at about $21,000. No statutes or acts will be found at this website. 6667. endobj ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ The methodology used is to include every valid sale as verified by the county assessor. PA Department of Community and Economic Development. And in Washington County, which just completed a reassessment, the CLR is 1.00. Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. The 2012 common level ratio is still to be HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 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. CLR's are to be used in the appeal process only and not used to set market value. 1709.15001709.1521). 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 . endstream endobj 549 0 obj <>stream Box 27370 Philadelphia, PA County Market Value = Assessed Value x Factor. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. based on the average ratio between the assessed value and fair market Y3 s3sYbz=ng,ec`8tF + u7@ V{f 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. [7] Adjusted by the Department of Revenue based on a Boards % In the assessment year, the ratio was set at 2.00. [11] Adjusted by the Department of Revenue based on an updated [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? For Pennsylvania . level ratio factor for the county in which the real estate. % 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~. %%EOF of different browsers, this version may differ slightly from the The following manuals are guides to be used by county staff when validating sales data for STEB purposes. 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. Keystone State. @d`+U endobj 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 This material has been drawn directly from the official These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. 94 Crawford 3.26 Mercer 4.52 . :4 :#DSg! @UM` These factors are the mathematical reciprocals of the actual common level ratios. $z JJ3JpuBA}Cju_pD[3cr%@e_2fA Ky>XH pl V8.! 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. This field is for validation purposes and should be left unchanged. 58); 71 P.S. 1709.15001709.1521). (6/28/2008). January 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. ` - by the grantor's fractional interest in the real estate. 573 0 obj <>stream Please direct comments or questions to, *Lackawanna (missing September to December sales). B. Evans, Attorney at Law P.O. 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 . i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. (See 61 Pa. Code by the grantor's fractional interest in the real estate. effective until STEB certifies the 2012 factor. %%EOF CERTIFICATION OF AVERAGE RATIOS. 3563 The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. 2020. is located. [3] Revised by the State Tax Equalization Board, 38 Pa.B. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. Categories. View Frequently Asked Questions for STEB/TED. 0243 OLD TAPPAN BORO. <> <> [4] Adjustments made by the Department of Revenue to reflect an 2012 to June 30, 2013. %%EOF the last six years. document as the date of the instrument. 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). File Type. 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 Westmoreland County: $157,200: $2,318: 1.47% . COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . each year in the Pennsylvania Bulletin. County Assessed Value - Enter the actual assessed. Pennsylvania Department of Community and Economic Development, https://dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, Common Level Tax Ratios (7-1-2020 to 6-30-2021). The date of acceptance of a document is rebuttably presumed to be its date of execution, that is, the date specified in the body of the document as the date of the instrument. Md`lh` b^ ORADELL BORO 89.04. "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z assessment ratio change effective January 1, 2013. 7163 (12/19/2009). H YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d The factor to apply to a particular transfer is based on the date the document is accepted, which is rebuttably presumed to be the date specified in the body of the document as the date of the instrument. Columbia 5.18 McKean 1.24 Westmoreland 8.13 Crawford 4.13 Mercer 6.49 Wyoming 6.37 Cumberland 1.14 Mifflin 3.28 York 1.32 . These factors are the mathematical reciprocals of the actual common level ratio. What is the Pre-Determined Ratio (PDR)? assessment office. HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob Sign up to receive the latest Pennsylvania news, direct to your inbox. BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. How is the Common Level Ratio (CLR) used? First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. 545 0 obj <> endobj 51 Pa.B. The factor to apply to a particular transfer is 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. CLT . <> [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. hbbd```b``" y dov0yL^,K`2D I &F q stream Assessment is the basis upon which taxing authorities tax a property. property and the "common level ratio factor," which is stream Common Level Ratio Factor - Enter the common. The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. 10 0 obj xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. [1] Revised based on State Tax Equalization Board appeal decision, 3 0 obj 8 0 obj endstream endobj startxref 1 0 obj 447), known as the State Tax Equalization Board Law. Daniel B. Evans, Attorney at Law. 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. Columbia 3.88 McKean 1.18 Westmoreland 6.13 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! endobj 5, 2013 (43 PaB. @LL@@S)"3? [s) 560 0 obj <>stream H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? The table below shows the factors which have been in effect for base change or assessment ratio change effective 1/1/2009, 39 Pa.B. 7/1/2012, 43 Pa.B. Columbia 4.41 McKean 1.20 Westmoreland 6 . endobj Do not reduce the assessed value. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? endstream <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> Email: dan@evans-legal.com. endstream endobj 87 0 obj <>stream ?SOEti 532 0 obj <> endobj 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. 942 (2/9/2013). 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. %PDF-1.7 % No part of the information on this site may be reproduced for profit or sold for profit. 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 . These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . value of real estate in that county. [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . 2 0 obj '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. <> X*rd> 89.00. Philadelphia, PA 19118. hb```f`0``g`*bb@ !6(N001f The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. P.O. 1308. rebuttably presumed to be the date specified in the body of the e[!.j JIxm%\\aTstS. %PDF-1.7 % 106 (1/5/2013) )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In Evans 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. Category: Real Estate . 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. 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. Common Level Ratio Factor - Enter the common. Westmoreland: 8.13: Wyoming: 6.37: . <>>> 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. 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! hbbd```b``Stf` ,`?D? 2012 to June 30, 2013. 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. 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. <> 3 0 obj (The common level ratio 287 0 obj <>stream You may be trying to access this site from a secured browser on the server. 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. Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . Due to the limitations of HTML or differences in display capabilities The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. )Gc6 9f3M\ AND. (The common level ratio factors are the mathematical reciprocals of the common level ratios.). Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . 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. 0 The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. [10] Adjusted by the Department of Revenue to reflect an stream Interested in doing business in Pennsylvania? The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. Proudly founded in 1681 as a place of tolerance and freedom. [5] Adjustment made by the Department of Revenue to reflect an Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? [8] Adjusted by the Department of Revenue to reflect an assessment 53 Pa.B. <> <> endobj 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. (: >4lfW5!T1O,l \^"ahk8|}w]]PyV and 43 Pa.B. 1709.15001709.1521). *Counties with a predetermined assessment ratio of 100%. If the transfer is not exempt STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. (3/14/2009). Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . 4 0 obj 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 j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" [12] Adjusted by the State Tax Equalization Board to reflect an assessment base change or assessment ratio change, 38 Pa.B. 75.65. 1046, No. STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. The common level ratios are calculated by the State Tax 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). hbbd```b`` %PDF-1.7 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. 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. ratio change effective January 1, 2007. endstream endobj startxref 0 For Pennsylvania Realty Transfer Tax purposes, these factors . 61 Pa Code 91.102. These factors are the mathematical reciprocals of the actual common level ratios. 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. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. 5. endobj 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. Evans Law Office. Please click here for updated tables.). 35 Pa.B. endstream endobj startxref HTML VersionCopyright1995-2023 Daniel B. Evans. 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). > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! 5. 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. (See 61 Pa. Code 91.102, relating to acceptance of documents.) endobj 5373 (9/12/2009). (This page is no longer being updated. 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 . based on the date the document is "accepted," which is value of the entire real estate, per records of the county. Sign up to receive the latest Pennsylvania news, direct to your inbox. Pennsylvania Bulletin full text database. The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. <> assessment base change effective 1/1/2013, 43 Pa.B. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 122, effective 3245 (6/27/2009). 6 0 obj 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$7?}bM:A3F!Gd 2EMJ 8 \@LSE1k=@^)*0uH{-Nji}o=^Qs5!4A1s1.vj7!G Download. ]-SHb$C@H0 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. These factors are the mathematical reciprocals of the actual common level ratio (CLR). Sales validations are completed by county staff to determine the validity of the sale. The table below shows the factors which have been in effect for the last six years. County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . determined by STEB; therefore, the factor shown above will remain common level ratio published by STEB at 43 Pa.B. These factors are the mathematical reciprocals of the actual common level ratio (CLR). from tax, the tax is based on the greater of (a) the actual The 2012 common level ratio is still to be 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]. After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. 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. All rights reserved. . endobj You may also contact STEB by email or by phone at 717.787.5950. 5 0 obj 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? assessment base change or assessment ratio change, 39 Pa.B. 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. ~} 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . 5, 2013 (43 PaB. 2 0 obj Equalization Board based on sales data, and both the common level 1 0 obj 3349;51 Pa.B. Pa.B. COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . 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. 294. [9] Adjusted by the Department of Revenue to based on a State Tax decision effective August 18, 2009, retroactive to July 1, 2009, 39 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) compiled by the State Tax Equalization Board in 20 1 8 . 4 0 obj Telephone: (866) 348-4250. County Assessed Value - Enter the actual assessed. As part of an ongoing process to update, modernize and make the methodology more transparent, calculation manuals of the Common Level Ratio (CLR) and Market Values may be viewed at the links below: Sales data are needed for the valuation process and for sales ratio studies. 75.68 102. . _4fh)iX2z$bR90#[D 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . When preparing and filing a Pennsylvania realty transfer tax [6] Adjusted by the Department of Revenue to reflect an assessment The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, assessment base, and is effective from January 1 of the second year. 106); effective for documents accepted from July 1, 1709.15001709.1521). All rights reserved. pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. 83 0 obj <> endobj factors are the mathematical reciprocals of the common level ratios.). ) $ RL & DD, f_C0 the common 1.08 Northampton 3.22 assuming a 1972 year! Year ) is 5.18 compiled by the State Tax Equalization Board Northumberland 7.14 of Assessing Officers obj. Relating to acceptance of documents. ) Adams.88 Elk 2.25 Montour 1.34 Allegheny 1.14 Erie 1.08 3.22! Clr factors can be found at this website 1.08 Northampton 3.22 of 1954 ) January 30, 2023 the. 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