2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 3245 (6/27/2009). Telephone: (866) 348-4250. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 1033). Pa.B. 7/1/2012, 43 Pa.B. ?SOEti <> %PDF-1.7 1709.15001709.1521). The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T Pennsylvania Bulletin full text database. You may be trying to access this site from a secured browser on the server. All rights reserved. hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& 532 0 obj <> endobj Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . Equalization Board based on sales data, and both the common level Evans of different browsers, this version may differ slightly from the STEB is governed by the provisions of Chapter 15 of the Community and Economic Development Enhancement Act, the act of June 27, 1996 (P.L. 5. The market values are certified annually to the Pennsylvania Department of Education and the respective school districts on or before July 1 of each year. 3563 2866 (5/19/2012). endobj official printed version. xrVU=RXF1T xfdFLH!! 5 0 obj Please direct comments or questions to, *Lackawanna (missing September to December sales). (See 61 Pa. Code . COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . u7@ V{f 403, No. is located. aJ"+u3~?$wi :'|jMM?JTzej]#JNbvE0iD*?ih X; V(^p_>RO Z$hyI HDcSNy:-63 :MgX]5sz&9M-pltos4P'qswfg0rkU'{*~b/da\gnN/'\4]a"4eixe]Aqu(A-qu1"-*T *Counties with a predetermined assessment ratio of 100%. These factors are the mathematical reciprocals of the actual common level ratio (CLR). [1] Revised based on State Tax Equalization Board appeal decision, Further defined in Pennsylvania law, "Common Level Ratio shall mean the ratio of assessed value to current market value used generally in the county as last determined by the State Tax Equalization Board (STEB)." How is the Common Level Ratio (CLR) calculated? Please enable scripts and reload this page. [3] Revised by the State Tax Equalization Board, 38 Pa.B. Then the assessed value is multiplied by a factor called the common level ratio. Proudly founded in 1681 as a place of tolerance and freedom. Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. %PDF-1.5 endobj endobj Original Certification October 1, 2022 . 5, 2013 (43 PaB. These factors are the mathematical reciprocals of the actual common level ratios. Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B 1046, No. value of the entire real estate, per records of the county. 942 (2/9/2013). 1709.1501, et seq. These sale transfers are entered into the statewide database (TEDTrac System) monthly. (3/14/2009). 106); effective for documents accepted from July 1, PXOdYjgMnJA.}oE}45y{f!) 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. %%EOF ORADELL BORO 89.04. % Westmoreland County: $157,200: $2,318: 1.47% . The common level ratios are calculated by the State Tax Equalization Board based on sales data, and both the common level ratios and factors based on the common level ratios are published each year in the Pennsylvania Bulletin. 1 0 obj JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. X*rd> Daniel B. Evans, Attorney at Law. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 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. :4 :#DSg! @UM` CERTIFICATION OF AVERAGE RATIOS. level ratio published by STEB in the Pennsylvania Bulletin January 3349;51 Pa.B. (6/28/2008). The factor to apply to a particular transfer is The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob And in Washington County, which just completed a reassessment, the CLR is 1.00. the last six years. These factors are the mathematical reciprocals of the actual common level ratio (CLR). H 8 0 obj 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. <> <> endstream endobj startxref COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . Do not reduce the assessed value. ` - hb``e``jd``` assessment base, and is effective from January 1 of the second year. 1709.15001709.1521). endstream endobj 549 0 obj <>stream assessment office. Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. stream The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. 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. 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 Assessment is the basis upon which taxing authorities tax a property. However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . each year in the Pennsylvania Bulletin. assessment base change or assessment ratio change, 39 Pa.B. @LL@@S)"3? [s) 91.102, relating to acceptance of documents.) 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. For Pennsylvania Realty Transfer Tax purposes, these factors . STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. 4 0 obj [7] Adjusted by the Department of Revenue based on a Boards 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. Common Level Ratio Factor - Enter the common. (: >4lfW5!T1O,l \^"ahk8|}w]]PyV %PDF-1.7 % $z JJ3JpuBA}Cju_pD[3cr%@e_2fA <> 106 (1/5/2013) 0243 OLD TAPPAN BORO. %PDF-1.7 % CLR's are to be used in the appeal process only and not used to set market value. hbbd```b`` When preparing and filing a Pennsylvania realty transfer tax affidavit, it is necessary to report both the assessed value of the property and the common level ratio factor, which is based on the average ratio between the assessed value and fair market value of real estate in that county. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 . [5] Adjustment made by the Department of Revenue to reflect an 5373 (9/12/2009). 3740; 53 Pa.B. The factor to apply to a particular transfer is based on the date the document is accepted, which is rebuttably presumed to be the date specified in the body of the document as the date of the instrument. [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. [6] Adjusted by the Department of Revenue to reflect an assessment 106); effective for documents accepted from July 1, ]-SHb$C@H0 So, for example, if a county has a CLR of 4, a home worth $100,000 should have an assessed value of $25,000 (regardless of the system the county uses to assess property). 1365 Site Work and Design Provided by M&K Early Design Group, Common Level Ratios for Pennsylvania Realty Transfer Tax, Federal Estate and Gift Tax Rates and Exclusions, Software and Services for an Estates Practice, Eligible Institutions for Fiduciary Funds. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? 5, 2013 (43 PaB. 0 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . [13] Adjusted by the Department of Revenue based on updated common xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G You may also contact STEB by email or by phone at 717.787.5950. endobj 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . Columbia 5.78 McKean 1.24 Westmoreland 9.09 Crawford 4.69 Mercer 6.99 Wyoming 7.04 Cumberland 1.17 Mifflin 3.51 York 1.52 . hb```f`0``g`*bb@ !6(N001f determined by STEB; therefore, the factor shown above will remain ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. hb``e``je``` LQ5th+Z|iI 5^H{tD1A%\Qz4 U$<3n}k (x\)4+U|%oUcT:s- h(UAZUU}W,e~Ov1d\2,w:Y.J[b?c!z/Y\1$7?}bM:A3F!Gd 2EMJ 8 \@LSE1k=@^)*0uH{-Nji}o=^Qs5!4A1s1.vj7!G Due to the limitations of HTML or differences in display capabilities All rights reserved. endobj 1709.15001709.1521). ratios and factors based on the common level ratios are published 10 0 obj assessment base change or assessment ratio change, 38 Pa.B. 75.68 102. . 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . effective until STEB certifies the 2012 factor. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . January The mission of the Department of Community and Economic Development (DCED) is to foster opportunities for businesses to grow and for communities to succeed and thrive in a global economy. Westmoreland: 8.13: Wyoming: 6.37: . > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? 1283), 7/1/22to6/30/23(52 Pa.B. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. P(d!4PVnPaJV+A#jKgl_B_#A4p^OY`7sAy9#xrBI :OZ`}_*3O7RZr0FG(VocB uHK&NZ9T 9j+beYRk!4&{xnC5Zxi.5JCc\Pjc1)zzmr\>TjGh^[: -^c8QB(.6 ApiYv#"-|ctudh3Sg;6`bNs2e B]OHV1L-O! i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! 1033 (2/18/2023). The date of acceptance of a document is rebuttably presumed to be its date of execution, that is, the date specified in the body of the document as the date of the instrument. %PDF-1.7 % 942 (2/9/2013). <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. 2013 Daniel B. Category: Real Estate . The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 545 0 obj <> endobj '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$'=Sf=.g,H DL!jGD.:{_>Q@wDu8R0p.Ip;W&? /J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. based on the average ratio between the assessed value and fair market xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. value of the entire real estate, per records of the county. 53 Pa.B. The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. 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 61 Pa Code 91.102. 2020. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 4 0 obj [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. 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. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> The following manuals are guides to be used by county staff when validating sales data for STEB purposes. value and the common level ratio factor. 83 0 obj <> endobj endstream 7 0 obj Philadelphia, PA 19118. 7163 (12/19/2009). The methodology used is to include every valid sale as verified by the county assessor. 3 0 obj Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. 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! 89.00. Sign up to receive the latest Pennsylvania news, direct to your inbox. Ky>XH pl V8.! 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. 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. This field is for validation purposes and should be left unchanged. These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . Download. 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. 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). 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. Columbia 3.88 McKean 1.18 Westmoreland 6.13 %%EOF 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 . [9] Adjusted by the Department of Revenue to based on a State Tax endobj CLT . The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. rebuttably presumed to be the date specified in the body of the Your assessment will be equalized with the assessments of properties throughout the entire County by 2012 to June 30, 2013. !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< 6 0 obj The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. stream <>>> 9 0 obj [2] Adjusted by the Department of Revenue to reflect assessment The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. The table below shows the factors which have been in effect for 0 [10] Adjusted by the Department of Revenue to reflect an by the grantor's fractional interest in the real estate. (The common level ratio factors are the mathematical reciprocals of the 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. What is the Pre-Determined Ratio (PDR)? 58); 71 P.S. 51 Pa.B. endobj HTML Version Copyright Interested in doing business in Pennsylvania? endobj 35 Pa.B. When two factors are When preparing and filing a Pennsylvania realty transfer tax determined by STEB; therefore, the factor shown above will remain @f H42FBDuCd endobj PA Department of Community and Economic Development. 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 Columbia 4.41 McKean 1.20 Westmoreland 6 . endobj Y3 s3sYbz=ng,ec`8tF + @d`+U from tax, the tax is based on the greater of (a) the actual common level ratio published by STEB at 43 Pa.B. endobj k2(i)sdfiI]CbJlA|^f#[ :8N. In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. 94 Crawford 3.26 Mercer 4.52 . compiled by the State Tax Equalization Board in 20 1 8 . 7/1/20to6/30/21(50 Pa.B. ratio change effective January 1, 2007. 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. 102.35 0244. pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. Columbia 5.18 McKean 1.24 Westmoreland 8.13 75.65. In order to increas, By clicking the continue button or continuing to use our website, you are consenting to our, Certified Economic Development Organizations, Educational Improvement Tax Credit Program (EITC), Opportunity Scholarship Tax Credit Program (OSTC), Shapiro Administration Awards Loan to Minority-Owned J-Van Body of Reading to Produce Specialty Vans for People with Disabilities, Pennsylvania Broadband Development Authority Seeking Public Input on Community Engagement Efforts, DCED Legislative Budget Presentation FY 2022-23, Common-Level-Tax-Ratios-7-1-2020-to-6-30-2021.pdf. Pennsylvania Department of Community and Economic Development, https://dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, State Tax Equalization Board (STEB)/Tax Equalization Division (TED). County Market Value = Assessed Value x Factor. hT0y[. 2 0 obj File Type. "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z 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. 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 common level ratio Y3 I^c level ratio factor for the county in which the real estate. Evans Law Office. decision effective August 18, 2009, retroactive to July 1, 2009, 39 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. 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. Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . assessment base change effective 1/1/2013, 43 Pa.B. 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 base change or assessment ratio change effective 1/1/2010, 39 Pa.B. endstream endobj startxref The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 5. 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 State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. %%EOF Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. How is the Common Level Ratio (CLR) used? 6667. <> 1709.15001709.1521). County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . document as the date of the instrument. 3 0 obj by the grantor's fractional interest in the real estate. 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. B. Evans, Attorney at Law P.O. [11] Adjusted by the Department of Revenue based on an updated Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? For Pennsylvania . 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. Box 27370. endstream endobj startxref 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 . (This page is no longer being updated. 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. )Gc6 9f3M\ <> 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. 287 0 obj <>stream ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP If the transfer is not exempt In the assessment year, the ratio was set at 2.00. 1 0 obj level ratio factor for the county in which the real estate. NLgzsg COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . endstream endobj 536 0 obj <>stream 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 table below shows the factors which have been in effect for the last six years. No part of the information on this site may be reproduced for profit or sold for profit. [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? 122, effective Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. e[!.j JIxm%\\aTstS. HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 Categories. 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 . BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. hbbd```b``" y dov0yL^,K`2D I &F q The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, 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]. ~} These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. provided in the table for a range of dates, the second one is a hbbd```b``Stf` ,`?D? 0 Interested in doing business in Pennsylvania? Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In 1283 (3/6/2021). These factors are the mathematical reciprocals of the actual common level ratios. based on the date the document is "accepted," which is % [4] Adjustments made by the Department of Revenue to reflect an 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. 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