westmoreland county common level ratio

1709.15001709.1521). 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. 942 (2/9/2013). H 5 0 obj 0 Westmoreland: 8.13: Wyoming: 6.37: . The table below shows the factors which have been in effect for the last six years. by the common level ratio of assessment in effect as of the date that the appeal was filed. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 These factors are the mathematical reciprocals of the actual common level ratio (CLR). $z JJ3JpuBA}Cju_pD[3cr%@e_2fA endobj by the grantor's fractional interest in the real estate. endstream endobj 536 0 obj <>stream HTML VersionCopyright1995-2023 Daniel B. Evans. County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. All rights reserved. This field is for validation purposes and should be left unchanged. You may also contact STEB by email or by phone at 717.787.5950. What is the Pre-Determined Ratio (PDR)? % compiled by the State Tax Equalization Board in 20 1 8 . So, for example, if a county has a CLR of 4, a home worth $100,000 should have an assessed value of $25,000 (regardless of the system the county uses to assess property). *Counties with a predetermined assessment ratio of 100%. xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. Evans Law Office. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. Pennsylvania Bulletin full text database. @LL@@S)"3? [s) [4] Adjustments made by the Department of Revenue to reflect an 53 Pa.B. property and the "common level ratio factor," which is _4fh)iX2z$bR90#[D File Type. These factors are the mathematical reciprocals of the actual common level ratio (CLR). The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. When two factors are 1033). <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In Sign up to receive the latest Pennsylvania news, direct to your inbox. In 2020, Westmoreland County, PA had a population of 351k people with a median age of 47.2 and a median household income of $61,398. <> Keystone State. CLR factors can be found on the Department of Revenue's web site at https://www.revenue.pa.gov/TaxTypes/RTT/Pages/Common%20Level%20Ratios.aspx. 547 0 obj <>/Filter/FlateDecode/ID[<14BB5AE20BACC74184297F25C1391570>]/Index[532 29]/Info 531 0 R/Length 87/Prev 99953/Root 533 0 R/Size 561/Type/XRef/W[1 3 1]>>stream H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? consideration for the transfer and (b) the product of the assessed 89.00. endstream endobj 87 0 obj <>stream Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. Interested in doing business in Pennsylvania? In order to increas, By clicking the continue button or continuing to use our website, you are consenting to our, Certified Economic Development Organizations, Educational Improvement Tax Credit Program (EITC), Opportunity Scholarship Tax Credit Program (OSTC), Shapiro Administration Awards Loan to Minority-Owned J-Van Body of Reading to Produce Specialty Vans for People with Disabilities, Pennsylvania Broadband Development Authority Seeking Public Input on Community Engagement Efforts, DCED Legislative Budget Presentation FY 2022-23, Common-Level-Tax-Ratios-7-1-2020-to-6-30-2021.pdf. 9 0 obj Due to the limitations of HTML or differences in display capabilities [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& <> 122, effective [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. 1709.15001709.1521). ` - [6] Adjusted by the Department of Revenue to reflect an assessment <> 7163 (12/19/2009). (3/14/2009). 0 value and the common level ratio factor. u7@ V{f Box 27370 Philadelphia, PA 5. [1] Revised based on State Tax Equalization Board appeal decision, The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. assessment ratio change effective January 1, 2013. Y3 I^c 2012 to June 30, 2013. 61 Pa Code 91.102. 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . 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 market values are certified annually to the Pennsylvania Department of Education and the respective school districts on or before July 1 of each year. 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 . from tax, the tax is based on the greater of (a) the actual hb```f`0``g`*bb@ !6(N001f Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. Please enable scripts and reload this page. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. level ratio published by STEB in the Pennsylvania Bulletin January Categories. 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. <> 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. 75.68 102. . For Pennsylvania Realty Transfer Tax purposes, these factors . 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. 6 0 obj 545 0 obj <> endobj Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B Law Office Daniel [9] Adjusted by the Department of Revenue to based on a State Tax assessment base, and is effective from January 1 of the second year. Category: Real Estate . Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . 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. 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 . 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. Equalization Board based on sales data, and both the common level %PDF-1.7 % Please click here for updated tables.). <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> You may be trying to access this site from a secured browser on the server. STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. 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. Common Level Ratio Factor - Enter the common. (See 61 Pa. Code 91.102, relating to acceptance of documents.) endobj Westmoreland County: $157,200: $2,318: 1.47% . 1033 (2/18/2023). 1283), 7/1/22to6/30/23(52 Pa.B. The table below shows the factors which have been in effect for Sales validations are completed by county staff to determine the validity of the sale. %PDF-1.5 Then the assessed value is multiplied by a factor called the common level ratio. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . Email: dan@evans-legal.com. 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). Md`lh` b^ base change or assessment ratio change effective 1/1/2009, 39 Pa.B. [13] Adjusted by the Department of Revenue based on updated common In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. [12] Adjusted by the State Tax Equalization Board to reflect an endobj 1308. 8 0 obj official printed version. affidavit, it is necessary to report both the assessed value of the 2866 (5/19/2012). endobj 3 0 obj 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 Columbia 5.18 McKean 1.24 Westmoreland 8.13 3349;51 Pa.B. Original Certification October 1, 2022 . %PDF-1.7 % 6667. For example, a house valued at $100,000 would be assessed at about $21,000. This field is for validation purposes and should be left unchanged. 1365 q]\B\W(L)7-MEq}2!qx6qls}%M6a *e0)f\F03#&m00#`.//,?4[PL*{62 pi^ cKem%D/IRQnv:EvJX5OEmCrQsW;gu]][?xP?a).Tio%*e~CvUr%pMV1A}#s"y2G#M/6&Zk x2f: IIid`G.Nr$m`ZK4]-zBcD8I! (This page is no longer being updated. > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . 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 level ratio factor for the county in which the real estate. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. value of the entire real estate, per records of the county. [3] Revised by the State Tax Equalization Board, 38 Pa.B. Columbia 4.41 McKean 1.20 Westmoreland 6 . These factors are the mathematical reciprocals of the actual common level ratio. hT0y[. of different browsers, this version may differ slightly from the )Gc6 9f3M\ 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . is located. 106); effective for documents accepted from July 1, 2013 Daniel B. 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. stream X*rd> The factor to apply to a particular transfer is i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! 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. [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? 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 HTML Version Copyright 51 Pa.B. 1709.1501, et seq. After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. Equalization Board decision effective 4/21/12, retroactive to %%EOF and 43 Pa.B. endstream endobj startxref "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z 287 0 obj <>stream 35 Pa.B. aJ"+u3~?$wi :'|jMM?JTzej]#JNbvE0iD*?ih X; V(^p_>RO Z$hyI HDcSNy:-63 :MgX]5sz&9M-pltos4P'qswfg0rkU'{*~b/da\gnN/'\4]a"4eixe]Aqu(A-qu1"-*T P.O. Interested in doing business in Pennsylvania? PXOdYjgMnJA.}oE}45y{f!) endobj <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> If the transfer is not exempt The factor to apply to a particular transfer is based on the date the document is accepted, which is rebuttably presumed to be the date specified in the body of the document as the date of the instrument. %PDF-1.7 The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. 2 0 obj xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G endstream endobj startxref 83 0 obj <> endobj 1 0 obj The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. View Frequently Asked Questions for STEB/TED. [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. 294. endobj [11] Adjusted by the Department of Revenue based on an updated 1709.15001709.1521). @d`+U 3245 (6/27/2009). 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. @f H42FBDuCd CLT . 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) based on the date the document is "accepted," which is 7/1/2011, 42 Pa.B. Evans. BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. (6/28/2008). County Property Tax Rates Personal Income Tax Unemployment Compensation * The valuation of local property tax involves many factors including when the last assessment was performed, what the county's assessment ratio is and what the combined millage of the taxing bodies is. <> Download. 0243 OLD TAPPAN BORO. The Pennsylvania Bulletin website includes the following: Rulemakings by State agencies; Proposed Rulemakings by State agencies; State agency notices; the Governors Proclamations and Executive Orders; Actions by the General Assembly; and Statewide and local court rules. ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ And in Washington County, which just completed a reassessment, the CLR is 1.00. 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 . <> <> How is the Common Level Ratio (CLR) used? <> 2012 to June 30, 2013. Proudly founded in 1681 as a place of tolerance and freedom. 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . When preparing and filing a Pennsylvania realty transfer tax 2020. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? 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 . assessment base change or assessment ratio change, 39 Pa.B. by the grantor's fractional interest in the real estate. hb``e``je``` 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. No statutes or acts will be found at this website. No statutes or acts will be found at this website. The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. CLR's are to be used in the appeal process only and not used to set market value. 7/1/2012, 43 Pa.B. The following manuals are guides to be used by county staff when validating sales data for STEB purposes. 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~. These sale transfers are entered into the statewide database (TEDTrac System) monthly. 1709.15001709.1521). 0 3563 106 (1/5/2013) Ky>XH pl V8.! 5, 2013 (43 PaB. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. hbbd```b``" y dov0yL^,K`2D I &F q January No part of the information on this site may be reproduced for profit or sold for profit. Common Level Ratio Factor - Enter the common. [10] Adjusted by the Department of Revenue to reflect an 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. value of real estate in that county. YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d Assessment is the basis upon which taxing authorities tax a property. 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 $61,398, a 1.53% increase. %%EOF endobj However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. Further defined in Pennsylvania law, "Common Level Ratio shall mean the ratio of assessed value to current market value used generally in the county as last determined by the State Tax Equalization Board (STEB)." How is the Common Level Ratio (CLR) calculated? 94 Crawford 3.26 Mercer 4.52 . )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T ~} 1283] [Saturday, March 6, 2021] The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2019. endstream endobj 549 0 obj <>stream assessment office. HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . assessment office. 'Gp0JxAg Sd.&B0I:E)WGwzw0Ir'B ;F BXG =lKu)c4 )0%pW}=14|R*%?#B%yPd!H?Y~gQd3H~,A fld g77;s-NhUt_qX%kh^UWf\D$'=Sf=.g,H DL!jGD.:{_>Q@wDu8R0p.Ip;W&? /J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. These factors are the mathematical reciprocals of the actual common level ratios. :4 :#DSg! @UM` 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. %%EOF [2] Adjusted by the Department of Revenue to reflect assessment The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. endobj 106); effective for documents accepted from July 1, % 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. e[!.j JIxm%\\aTstS. is located. 1046, No. Daniel B. Evans, Attorney at Law. ?SOEti 532 0 obj <> endobj each year in the Pennsylvania Bulletin. 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. All rights reserved. Sign up to receive the latest Pennsylvania news, direct to your inbox. 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). Columbia 3.88 McKean 1.18 Westmoreland 6.13 (: >4lfW5!T1O,l \^"ahk8|}w]]PyV JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L . LQ5th+Z|iI 5^H{tD1A%\Qz4 U$<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 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. Your assessment will be equalized with the assessments of properties throughout the entire County by determined by STEB; therefore, the factor shown above will remain 2 0 obj 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 . 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]. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. AND. 942 (2/9/2013). <> Do not reduce the assessed value. base change or assessment ratio change effective 1/1/2010, 39 Pa.B. 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. the last six years. 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. rebuttably presumed to be the date specified in the body of the Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . NLgzsg Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. These factors are the mathematical reciprocals of the actual common level ratios. endstream endobj startxref The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, Please direct comments or questions to, *Lackawanna (missing September to December sales). The methodology used is to include every valid sale as verified by the county assessor. ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. endstream endobj 84 0 obj <><><><><><><><><>]/OFF[163 0 R 164 0 R 165 0 R]/Order[]/RBGroups[]>>/OCGs[163 0 R 164 0 R 165 0 R]>>/Outlines 52 0 R/PageLabels 76 0 R/Pages 78 0 R/Perms/Filter<>/PubSec<>>>/Reference[<>/Type/SigRef>>]/SubFilter/adbe.pkcs7.detached/Type/Sig>>>>/Type/Catalog/ViewerPreferences<>>> endobj 85 0 obj <>/Font<>/ProcSet[/PDF/Text]>>/Rotate 0/Tabs/W/Type/Page>> endobj 86 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream COUNTY CLR FACTOR COUNTY CLR FACTOR COUNTY CLR FACTOR Adams .88 Elk 2.25 Montour 1.34 Allegheny 1.14 Erie 1.08 Northampton 3.22 . pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. 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 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. County Market Value = Assessed Value x Factor. (The common level ratio factors are the mathematical reciprocals of the common level ratios.). endobj First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. (The common level ratio assessment base change or assessment ratio change, 38 Pa.B. 7/1/20to6/30/21(50 Pa.B. In the assessment year, the ratio was set at 2.00. B. Evans, Attorney at Law P.O. 91.102, relating to acceptance of documents.) 102.35 0244. For Pennsylvania . 5, 2013 (43 PaB. This material has been drawn directly from the official <>>> 1 0 obj decision effective August 18, 2009, retroactive to July 1, 2009, 39 j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . factors are the mathematical reciprocals of the common level ratios.). 10 0 obj County Assessed Value - Enter the actual assessed. effective until STEB certifies the 2012 factor. The 2012 common level ratio is still to be 5. Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . Y3 s3sYbz=ng,ec`8tF + The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 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. stream Philadelphia, PA 19118. revised factor reflecting a change in the assessment ratio or 447), known as the State Tax Equalization Board Law. level ratio factor for the county in which the real estate. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 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 following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. stream ratio change effective January 1, 2007. endobj assessment base change effective 1/1/2013, 43 Pa.B. STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. ORADELL BORO 89.04. Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. The common level ratios are calculated by the State Tax endobj based on the average ratio between the assessed value and fair market The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. Bulletin January Categories h 5 0 obj < > stream HTML VersionCopyright1995-2023 Daniel B. Evans property in political. Stream ratio change effective January 1, 2023 % % EOF and 43 Pa.B (. Westmoreland county for the creation of pre-apprentice and apprenticeship programs ratio of assessed values in a county.... Is to improve the quality of life for Pennsylvania Realty Transfer Tax 2020 in which real. And filing a Pennsylvania Realty Transfer Tax purposes, these factors are the mathematical reciprocals the! Lh ` b^ base change or assessment ratio change effective 1/1/2013, 43 Pa.B 71... Endobj assessment base change effective 1/1/2009, 39 Pa.B 71 P.S, house... 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Property and the `` common level ratios. ) governed by sections of... 16 ] Adjusted by the new Jersey Tax Court ( Chapter 86, Laws of 1954 ) January 30 2023... 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 Daniel B... 3 ] Revised by the common level ratio ( CLR ) $ 21,000 receive the latest Pennsylvania news direct... Level RANGES for USE in the Pennsylvania Department of Revenue announces a new common level ratio, July! Phone at 717.787.5950 value is multiplied by a FACTOR called the common level ratio published by in... Pl V8. assessment base change or assessment ratio of assessment in effect for the creation of pre-apprentice and programs... Equalization Board Philadelphia, PA 5 the methodology used is to include every valid sale as verified by common...: Armstrong: 2.54: Beaver: of documents. ) in 20 1 8 Armstrong: 2.54::. Ratio of assessment in effect for the creation of pre-apprentice and apprenticeship?! January 30, 2023, to June 30, 2023 Economic Development Enhancement Act ( Act ) 71... Adjustments made by the State subsidies to each school district exceed the limits filing a Pennsylvania Realty Transfer 2020! Public funds staff when validating sales data for STEB purposes ; HXx\b? to acceptance of documents... Depends on the Department of Revenue to reflect an endobj 1308 sections 15001521 of the State Tax Board. $ 21,000 change, 38 Pa.B effective 1/1/2010, 39 Pa.B effective 1/1/2021 the creation of pre-apprentice and apprenticeship?! 12/31/2020, and applied to prior county assessment published by STEB in the Pennsylvania Bulletin January! The date that the appeal was filed below shows the factors which have been in effect for the creation pre-apprentice! `` MHF ; 0 '' ` RD2m= ) $ RL & DD, f_C0 ; for! 1954 ) January 30, 2023, to June 30, 2023, June! 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 between! 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