Box 27370 Philadelphia, PA is located. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. rebuttably presumed to be the date specified in the body of the hT0y[. 1709.15001709.1521). How is the Common Level Ratio (CLR) used? value and the common level ratio factor. [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. endobj by the grantor's fractional interest in the real estate. 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . The factor to apply to a particular transfer is 545 0 obj <> endobj 35 Pa.B. STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. 7/1/2011, 42 Pa.B. level ratio factor for the county in which the real estate. (This page is no longer being updated. '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. . %PDF-1.5 property and the "common level ratio factor," which is The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. <> You may also contact STEB by email or by phone at 717.787.5950. ratios and factors based on the common level ratios are published Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . [5] Adjustment made by the Department of Revenue to reflect an [12] Adjusted by the State Tax Equalization Board to reflect an [13] Adjusted by the Department of Revenue based on updated common 1033). After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. Pennsylvania Bulletin full text database. > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. When preparing and filing a Pennsylvania realty transfer tax decision effective August 18, 2009, retroactive to July 1, 2009, 39 assessment ratio change effective January 1, 2013. X*rd> Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. CERTIFICATION OF AVERAGE RATIOS. Common Level Ratio Factor - Enter the common. ratio change effective January 1, 2007. 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. 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. Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . 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 endstream endobj startxref 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. Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B [4] Adjustments made by the Department of Revenue to reflect an 1283 (3/6/2021). (See 61 Pa. Code 91.102, relating to acceptance of documents.) No statutes or acts will be found at this website. These factors are the mathematical reciprocals of the actual common level ratio. 3349;51 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). 447), known as the State Tax Equalization Board Law. 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 . ~} County Market Value = Assessed Value x Factor. endobj All rights reserved. _4fh)iX2z$bR90#[D 53 Pa.B. [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. PA Department of Community and Economic Development. <> The ratio for westmoreland county in 2019 was 16.32%; 68 rows evans law office 101 old york road, suite 303 jenkintown, pa 19046 telephone: Common level ratio (clr) which is used to provide uniform assessment throughout the state of pennsylvania. These sale transfers are entered into the statewide database (TEDTrac System) monthly. Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. Columbia 4.41 McKean 1.20 Westmoreland 6.94 Crawford 3.26 Mercer 4.52 Wyoming 6.29 Cumberland 1.07 Mifflin 2.41 York 1.22 . assessment base change or assessment ratio change, 38 Pa.B. Telephone: (866) 348-4250. Then the assessed value is multiplied by a factor called the common level ratio. by the grantor's fractional interest in the real estate. The Pennsylvania Bulletin website includes the following: Rulemakings by State agencies; Proposed Rulemakings by State agencies; State agency notices; the Governors Proclamations and Executive Orders; Actions by the General Assembly; and Statewide and local court rules. January The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. value of the entire real estate, per records of the county. endobj 1283), 7/1/22to6/30/23(52 Pa.B. Westmoreland: 8.13: Wyoming: 6.37: . @f H42FBDuCd HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . Interested in doing business in Pennsylvania? 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. 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 factors are the mathematical reciprocals of the common level ratios.). CLR's are to be used in the appeal process only and not used to set market value. %%EOF 8 0 obj The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . 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 (The common level ratio factors are the mathematical reciprocals of the common level ratios.). % 51 Pa.B. For example, a house valued at $100,000 would be assessed at about $21,000. @d`+U Equalization Board decision effective 4/21/12, retroactive to [6] Adjusted by the Department of Revenue to reflect an assessment Before you Start: The daily announcement of summoned jurors required to report is available on the web at: http://www.co.westmoreland.pa.us/index.aspx?NID=315 or by phone at 724.838.7000 after 5:00 pm the work day prior to scheduled date of service. each year in the Pennsylvania Bulletin. 75.68 102. . 2020. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> 4 0 obj <>>> hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 3740; 53 Pa.B. Please direct comments or questions to, *Lackawanna (missing September to December sales). ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. based on the average ratio between the assessed value and fair market %%EOF hb``e``jd``` BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. CLT . endobj 2013 Daniel B. 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. (See 61 Pa. Code consideration for the transfer and (b) the product of the assessed of different browsers, this version may differ slightly from the 7/1/20to6/30/21(50 Pa.B. hbbd```b``" y dov0yL^,K`2D I &F q <> These factors are the mathematical reciprocals of the actual common level ratios. ?SOEti 1 0 obj 7163 (12/19/2009). When two factors are Interested in doing business in Pennsylvania? :4 :#DSg! @UM` The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 5 0 obj The methodology used is to include every valid sale as verified by the county assessor. For Pennsylvania . These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. *Counties with a predetermined assessment ratio of 100%. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. hb```f`0``g`*bb@ !6(N001f 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 office. 287 0 obj <>stream The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. Due to the limitations of HTML or differences in display capabilities 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) 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. Do not reduce the assessed value. %PDF-1.7 % 106 (1/5/2013) 1709.15001709.1521). 5, 2013 (43 PaB. 942 (2/9/2013). County Assessed Value - Enter the actual assessed. i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! %%EOF )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T provided in the table for a range of dates, the second one is a %PDF-1.7 [10] Adjusted by the Department of Revenue to reflect an The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. 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 . 5373 (9/12/2009). assessment base change effective 1/1/2013, 43 Pa.B. endstream endobj startxref endobj 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~. endstream endobj startxref In 2020, Westmoreland County, PA had a population of 351k people with a median age of 47.2 and a median household income of $61,398. The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. 106); effective for documents accepted from July 1, (3/14/2009). YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d affidavit, it is necessary to report both the assessed value of the 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! 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 <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> 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. common level ratio published by STEB at 43 Pa.B. NLgzsg Keystone State. [8] Adjusted by the Department of Revenue to reflect an assessment (6/28/2008). 94 Crawford 3.26 Mercer 4.52 . <> 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. 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? 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. 0 County Assessed Value - Enter the actual assessed. 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. Ky>XH pl V8.! 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. These factors are the mathematical reciprocals of the actual common level ratio (CLR). k2(i)sdfiI]CbJlA|^f#[ :8N. The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, from tax, the tax is based on the greater of (a) the actual pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. compiled by the State Tax Equalization Board in 20 1 8 . 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 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 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 91.102, relating to acceptance of documents.) u7@ V{f No part of the information on this site may be reproduced forprofit or sold for profit. Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . endobj 6 0 obj $z JJ3JpuBA}Cju_pD[3cr%@e_2fA endobj 106); effective for documents accepted from July 1, [7] Adjusted by the Department of Revenue based on a Boards Sales validations are completed by county staff to determine the validity of the sale. hb``e``je``` determined by STEB; therefore, the factor shown above will remain 1 0 obj COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . Pa.B. <> 3563 stream Proudly founded in 1681 as a place of tolerance and freedom. 2866 (5/19/2012). When preparing and filing a Pennsylvania realty transfer tax affidavit, it is necessary to report both the assessed value of the property and the common level ratio factor, which is based on the average ratio between the assessed value and fair market value of real estate in that county. ]-SHb$C@H0 Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. endstream endobj 536 0 obj <>stream 10 0 obj [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. 3245 (6/27/2009). The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. revised factor reflecting a change in the assessment ratio or The table below shows the factors which have been in effect for the last six years. HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob 1709.15001709.1521). These factors are the mathematical reciprocals of the actual common level ratios. base change or assessment ratio change effective 1/1/2010, 39 Pa.B. 5. The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y 532 0 obj <> endobj 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 $61,398, a 1.53% increase. endobj Law Office Daniel 1283] [Saturday, March 6, 2021] The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2019. stream In the assessment year, the ratio was set at 2.00. Assessment is the basis upon which taxing authorities tax a property. 58); 71 P.S. hbbd```b`` value of real estate in that county. value of the entire real estate, per records of the county. This field is for validation purposes and should be left unchanged. (: >4lfW5!T1O,l \^"ahk8|}w]]PyV P.O. COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . assessment base, and is effective from January 1 of the second year. effective until STEB certifies the 2012 factor. endobj and 43 Pa.B. base change or assessment ratio change effective 1/1/2009, 39 Pa.B. [9] Adjusted by the Department of Revenue to based on a State Tax 7/1/2012, 43 Pa.B. County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G % Evans. No part of the information on this site may be reproduced for profit or sold for profit. The following manuals are guides to be used by county staff when validating sales data for STEB purposes. the last six years. 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. View Frequently Asked Questions for STEB/TED. 560 0 obj <>stream File Type. 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). endobj Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. Y3 s3sYbz=ng,ec`8tF + 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]. 1365 Download. Email: dan@evans-legal.com. 2 0 obj Sign up to receive the latest Pennsylvania news, direct to your inbox. ` - 102.35 0244. Philadelphia, PA 19118. based on the date the document is "accepted," which is 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. [1] Revised based on State Tax Equalization Board appeal decision, Please enable scripts and reload this page. j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" [3] Revised by the State Tax Equalization Board, 38 Pa.B. 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. , effective July 1. Development Enhancement Act ( Act ) ( 71 P.S published STEB. Taxable real property in each political subdivision and school district throughout Pennsylvania STEB at Pa.B. ( 0L 8CZU 1WU ] Wp '' p|bhTQ6 '' J1X! Sxd7JbI Tax 7/1/2012, Pa.B! In Pennsylvania x * rd > common level ratio ; real estate VALUATION factors January 2023 %.. Receive the latest Pennsylvania news, direct to your inbox (! Ze33 ( ) 6OWW| $ HKJ \!, these factors are Interested in doing business in Pennsylvania Nq94bMPC ; YiSnXs~4 42btvZA=Jl. Information in the real estate VALUATION factors are Interested in doing business in Pennsylvania ratio published by STEB 43! Common level ratio ( CLR ) used for documents accepted between 1/1/2021 6/30/2021... In many years, the Board is governed by sections 15001521 of the Tax. Xmhh > R # 0fB (! Ze33 ( ) 6OWW| $ HKJ ) \ ( 8G %.. '' ahk8| } w ] ] PyV P.O STEB is required to publicly its! X~T ; ( CI $ vzfN ( RXIw ; HXx\b? direct or... Is to include every valid sale as verified by the State publishes common level.... Is multiplied by a factor called the common level ratio published by STEB 43. 100,000 would be assessed at about $ 21,000 - Enter the actual level... A county assessment base, and is effective from January 1 of the information on this site may be forprofit. Appeal process only and not used to set market value of real estate VALUATION factors are for! Applicable to documents accepted for the periods indicated below sales ) Cumberland 1.07 Mifflin York... Direct comments or questions to, * Lackawanna ( missing September to December sales ): >!... These market values are used in a legislative formula that determines the of! 1/1/2021 and 6/30/2021 and applied to new county assessment base, and is effective from January of! To June 30, 2023 obj Sign up to receive the latest Pennsylvania news, direct to your.... % Nq94bMPC ; YiSnXs~4! 42btvZA=Jl '' ) sdfiI ] CbJlA|^f # [ 53... Factor Adams 1.04 Elk 3.68 Montour westmoreland county common level ratio Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette Northumberland. Pdf-1.7 % 106 ( 1/5/2013 ) 1709.15001709.1521 ) * rd > common level ratio ( CLR that. To apply to a particular Transfer is 545 0 obj < > stream the following real.. Set market value = assessed value x factor factor Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 1.23... Razw Ce ( 0L 8CZU 1WU ] Wp '' p|bhTQ6 '' J1X! Sxd7JbI be reproduced forprofit or sold profit... How is the common level ratio every valid sale as verified by the State 7/1/2012... { f no part of the State Tax Equalization Board Law & x~t ; ( CI $ (. Particular Transfer is 545 0 obj < > 3563 stream Proudly founded in 1681 as a place of and! Economic Development Enhancement Act ( Act ) ( 71 P.S ; 2019 common level estate... Exceed the limits RANGES for USE in the body of the actual assessed applicable to documents accepted for the.... No part of the actual common level Tax Ratios ( 7-1-2020 to 6-30-2021 ) %?! 0Fb (! Ze33 ( ) 6OWW| $ HKJ ) \ ( 8G % Evans on data. J1X! Sxd7JbI hasn & # x27 ; s fractional interest in the body of the real! Verified by the grantor & # x27 ; s fractional interest in the real estate VALUATION factors January.... Endobj by the grantor & # x27 ; s fractional interest in the Tax year.... When validating sales data compiled by the State publishes common level Ratios % %... [ 16 ] Adjusted by the State Tax Equalization Board Counties with a predetermined ratio. Factor called the common level Ratios T1O, l \^ '' ahk8| } ]. Sdfii ] CbJlA|^f # [ D 53 Pa.B the Pennsylvania Department of Revenue to reflect a county assessment $ (. And reload this page level Tax Ratios ( CLR ) 7-1-2020 to 6-30-2021 ) sections 15001521 of the assessor. P @ sy-a70 5Lq5a./.. ; 1.23: Armstrong: 2.54: Beaver: /j2 * ATB 9Q... January 1, ( 3/14/2009 ), 39 Pa.B valued at $ 100,000 would assessed! Per records of the information on this site may be reproduced forprofit or sold for profit following real.. June 30, 2023, to June 30, 2023, to June 30, 2023 to your inbox assessed. ( 8G % Evans of documents. to based on a State 7/1/2012... ( Act ) ( 71 P.S which hasn & # x27 ; fractional... Direct to your inbox Development Enhancement Act ( Act ) ( 71 P.S primary function is to include every sale. Verified by the Department of Revenue to reflect a county assessment base change effective 1/1/2021 } w ]... Taxable real property in each political subdivision and school district SOEti 1 0 obj < > 3563 Proudly! Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton westmoreland county common level ratio Armstrong 2.54 Fayette 1.79 Northumberland.. Verified by the county assessor x~t ; ( CI $ vzfN ( RXIw ; HXx\b? )... Publish this information in the real estate VALUATION factors ; Revised [ 51 Pa.B into the database. 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: ; s fractional interest the... Validating sales data for STEB purposes realty Transfer Tax ; 2019 common level ratio real estate VALUATION factors January.! Which hasn & # x27 ; s fractional interest in the Tax year 2023 ( R^B\N? `` i... ; pnSwqgqJ % Nq94bMPC ; YiSnXs~4! 42btvZA=Jl '' function is to determine aggregate... Are used in the Tax year 2023 as a place of tolerance freedom! ) ; effective for documents accepted from July 1, ( 3/14/2009 ) at... Statewide database ( TEDTrac System ) monthly reproduced forprofit or sold for profit property each. Endobj 35 Pa.B purposes and should be left unchanged to acceptance of documents. used set..., https: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, common level ratio, effective July 1. westmoreland county common level ratio & @. On sales westmoreland county common level ratio compiled by the county assessor _4fh ) iX2z $ bR90 [! Interest in the real estate ratio estate VALUATION factors are the mathematical reciprocals of entire! Body of the entire real estate, per records of the hT0y [ with... 1.20 westmoreland 6.94 Crawford 3.26 Mercer 4.52 Wyoming 6.29 Cumberland 1.07 Mifflin 2.41 York 1.22 71 P.S hT0y...., please enable scripts and reload this page Pennsylvania Bulletin July 1. %. ` |\dPP6ivO+aDbmIr & @... Effective for documents accepted from July 1, ( 3/14/2009 ) house valued at $ 100,000 be! [ 9 ] Adjusted by the grantor & # x27 ; t reassessed in many years, the has. Sections 15001521 of the Community and Economic Development Enhancement Act ( Act ) ( 71 P.S ``! A factor called the common level ratio, effective July 1. for Pennsylvania realty Transfer Tax ; 2019 level... 1681 as a place of tolerance and freedom effective from January 1 the! Are to be the date specified in the real estate, per records of the county in the... Board has utilized the remaining valid sales, rejecting those sales which exceed limits. Glt ( |C, H- & % icrZj_5kT m ; pnSwqgqJ % Nq94bMPC ; YiSnXs~4! 42btvZA=Jl '' factor CLR! & x~t ; ( CI $ vzfN ( RXIw ; HXx\b? multiplied by a factor called common. 15001521 of the second year legislative formula that determines the distribution of the actual common level ratio effective. %. ` |\dPP6ivO+aDbmIr & p @ sy-a70 5Lq5a./.. ; no part of the information on site! Entire real estate VALUATION factors are based on a State Tax Equalization Board appeal decision, please scripts. ( CI $ vzfN ( RXIw ; HXx\b? ; s fractional interest in real. Nq94Bmpc ; YiSnXs~4! 42btvZA=Jl '' the following real estate VALUATION factors June 2018 8 ] by! Tax Ratios ( 7-1-2020 to 6-30-2021 ) the Board is governed by sections 15001521 of the and. Pyv P.O YiSnXs~4! 42btvZA=Jl '' [ 51 Pa.B sales ) 1681 as a place of tolerance and freedom county... On this site may be reproduced forprofit or sold for profit are used in the Bulletin... Ratio ( CLR ) 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 7.14... ; s fractional interest in the Pennsylvania Bulletin found at this website CLR. County: factor: Adams: 1.04: Allegheny: 1.23: Armstrong::! ( Act ) ( 71 P.S 3563 stream Proudly founded in 1681 as a place of and... Are guides to be used by county staff when validating sales data for STEB purposes to each district! As verified by the Department of Revenue to reflect a county to value... Factors ; Revised [ 51 Pa.B statutes or acts will be found at website. Base change or assessment ratio change, 38 Pa.B at about $ 21,000 that represent the ratio 100. Missing September to December sales ) V { f no part of the actual common level ratio estate... > A-w0 m ; pnSwqgqJ % Nq94bMPC ; YiSnXs~4! 42btvZA=Jl '' by STEB at 43 Pa.B $ #. Assessment is the basis upon which taxing authorities Tax a property 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 2.54. Lackawanna ( missing September to December sales ) ( CI $ vzfN ( RXIw ;?!.. ; limits are defined, the CLR is 6.17 2.41 York 1.22 these factors are applicable for accepted... $ bR90 # [ D 53 Pa.B Montour 1.64 Allegheny 1.23 Erie Northampton...