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. <> January endstream revised factor reflecting a change in the assessment ratio or [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . u7@ V{f ` - affidavit, it is necessary to report both the assessed value of the endobj level ratio factor for the county in which the real estate. %PDF-1.7 % 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. 1709.15001709.1521). P.O. [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. Interested in doing business in Pennsylvania? When preparing and filing a Pennsylvania realty transfer tax %PDF-1.7 % 2 0 obj 2 0 obj determined by STEB; therefore, the factor shown above will remain Your assessment will be equalized with the assessments of properties throughout the entire County by 106); effective for documents accepted from July 1, For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. Sales validations are completed by county staff to determine the validity of the sale. value of real estate in that county. PA Department of Community and Economic Development. and 43 Pa.B. 1033). Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B %%EOF COUNTY CLR FACTOR COUNTY CLR FACTOR COUNTY CLR FACTOR Adams .88 Elk 2.25 Montour 1.34 Allegheny 1.14 Erie 1.08 Northampton 3.22 . effective until STEB certifies the 2012 factor. Common Level Ratio Factor - Enter the common. hbbd```b`` HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. 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. $z JJ3JpuBA}Cju_pD[3cr%@e_2fA endobj Before you Start: The daily announcement of summoned jurors required to report is available on the web at: http://www.co.westmoreland.pa.us/index.aspx?NID=315 or by phone at 724.838.7000 after 5:00 pm the work day prior to scheduled date of service. (See 61 Pa. Code The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& 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 . PA Department of Community and Economic Development. stream ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ 7163 (12/19/2009). q]\B\W(L)7-MEq}2!qx6qls}%M6a *e0)f\F03#&m00#`.//,?4[PL*{62 pi^ cKem%D/IRQnv:EvJX5OEmCrQsW;gu]][?xP?a).Tio%*e~CvUr%pMV1A}#s"y2G#M/6&Zk x2f: IIid`G.Nr$m`ZK4]-zBcD8I! hbbd```b``" y dov0yL^,K`2D I &F q [10] Adjusted by the Department of Revenue to reflect an <> Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? 1365 ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP This material has been drawn directly from the official Columbia 3.88 McKean 1.18 Westmoreland 6.13 endstream endobj startxref [12] Adjusted by the State Tax Equalization Board to reflect an County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . County Assessed Value - Enter the actual assessed. Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In ORADELL BORO 89.04. B. Evans, Attorney at Law P.O. @d`+U 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. Daniel B. Evans, Attorney at Law. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. Telephone: (866) 348-4250. X*rd> level ratio factor for the county in which the real estate. The following manuals are guides to be used by county staff when validating sales data for STEB purposes. endobj 7/1/20to6/30/21(50 Pa.B. No part of the information on this site may be reproduced forprofit or sold for profit. document as the date of the instrument. )Gc6 9f3M\ Ky>XH pl V8.! 89.00. 5. 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. 1283 (3/6/2021). Due to the limitations of HTML or differences in display capabilities These factors are the mathematical reciprocals of the actual common level ratio (CLR). Please click here for updated tables.). 942 (2/9/2013). CLR's are to be used in the appeal process only and not used to set market value. is located. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. The 2012 common level ratio is still to be stream 3563 endobj HTML VersionCopyright1995-2023 Daniel B. Evans. All rights reserved. Category: Real Estate . stream File Type. The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. Columbia 5.18 McKean 1.24 Westmoreland 8.13 These factors are the mathematical reciprocals of the actual common level ratios. Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. % BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. based on the average ratio between the assessed value and fair market endobj i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G County Assessed Value - Enter the actual assessed. Between 2019 and 2020 the population of Westmoreland County, PA declined from 352,590 to 350,722, a 0.53% decrease and its median household income grew from $60,471 to $61,398, a 1.53% increase. The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. All rights reserved. After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. No statutes or acts will be found at this website. endstream endobj 549 0 obj <>stream 1 0 obj 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 <> endobj is located. 83 0 obj <> endobj 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'~(. common level ratio published by STEB at 43 Pa.B. 0243 OLD TAPPAN BORO. 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. Sign up to receive the latest Pennsylvania news, direct to your inbox. 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 . 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. 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 These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . Sign up to receive the latest Pennsylvania news, direct to your inbox. Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . 3740; 53 Pa.B. assessment base change or assessment ratio change, 38 Pa.B. base change or assessment ratio change effective 1/1/2010, 39 Pa.B. 6 0 obj 4 0 obj 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). However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . (See 61 Pa. Code 91.102, relating to acceptance of documents.) value and the common level ratio factor. You may be trying to access this site from a secured browser on the server. hb``e``jd``` 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. rebuttably presumed to be the date specified in the body of the Assessment is the basis upon which taxing authorities tax a property. H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? 4 0 obj (The common level ratio endobj The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 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. "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z e[!.j JIxm%\\aTstS. PXOdYjgMnJA.}oE}45y{f!) 122, effective '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. 2013 Daniel B. ]-SHb$C@H0 106 (1/5/2013) 1046, No. value of the entire real estate, per records of the county. 0 7/1/2012, 43 Pa.B. [6] Adjusted by the Department of Revenue to reflect an assessment COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . 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. assessment base change or assessment ratio change, 39 Pa.B. 7 0 obj The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. If the transfer is not exempt The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. by the grantor's fractional interest in the real estate. base change or assessment ratio change effective 1/1/2009, 39 Pa.B. No part of the information on this site may be reproduced for profit or sold for profit. <> 0 Interested in doing business in Pennsylvania? The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. The factor to apply to a particular transfer is Categories. [11] Adjusted by the Department of Revenue based on an updated assessment base change effective 1/1/2013, 43 Pa.B. endobj value of the entire real estate, per records of the county. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. Keystone State. (: >4lfW5!T1O,l \^"ahk8|}w]]PyV The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. Do not reduce the assessed value. No statutes or acts will be found at this website. Pa.B. (The common level ratio factors are the mathematical reciprocals of the common level ratios.). [1] Revised based on State Tax Equalization Board appeal decision, For Pennsylvania Realty Transfer Tax purposes, these factors . County Market Value = Assessed Value x Factor. [2] Adjusted by the Department of Revenue to reflect assessment 1709.1501, et seq. Evans. by the grantor's fractional interest in the real estate. @f H42FBDuCd factors are the mathematical reciprocals of the common level ratios.). 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. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . Md`lh` b^ hT0y[. 403, No. effective until STEB certifies the 2012 factor. CERTIFICATION OF AVERAGE RATIOS. 94 Crawford 3.26 Mercer 4.52 . [13] Adjusted by the Department of Revenue based on updated common These factors are the mathematical reciprocals of the actual common level ratio. Equalization Board decision effective 4/21/12, retroactive to In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. <>>> %PDF-1.7 2012 to June 30, 2013. 942 (2/9/2013). STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. 1283), 7/1/22to6/30/23(52 Pa.B. 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. 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. [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. 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 . 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  When two factors are <> each year in the Pennsylvania Bulletin. 1709.15001709.1521). 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). property and the "common level ratio factor," which is 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 common level ratio of assessment in effect as of the date that the appeal was filed. > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! assessment base, and is effective from January 1 of the second year. :4 :#DSg! @UM` Original Certification October 1, 2022 . !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< Pennsylvania Bulletin full text database. <> endobj 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! 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . Evans Law Office. 2020. [5] Adjustment made by the Department of Revenue to reflect an the last six years. This field is for validation purposes and should be left unchanged. 61 Pa Code 91.102. What is the Pre-Determined Ratio (PDR)? How is the Common Level Ratio (CLR) used? You may also contact STEB by email or by phone at 717.787.5950. assessment ratio change effective January 1, 2013. 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 . Equalization Board based on sales data, and both the common level determined by STEB; therefore, the factor shown above will remain HTML Version Copyright 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . 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. 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. NLgzsg 447), known as the State Tax Equalization Board Law. ?SOEti These factors are the mathematical reciprocals of the actual common level ratios. 545 0 obj <> endobj The 2012 common level ratio is still to be 532 0 obj <> endobj 5373 (9/12/2009). 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. 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 hb```f`0``g`*bb@ !6(N001f <> 10 0 obj )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T consideration for the transfer and (b) the product of the assessed For example, a house valued at $100,000 would be assessed at about $21,000. Law Office Daniel HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob 3 0 obj Do not reduce the assessed value. HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. The methodology used is to include every valid sale as verified by the county assessor. of different browsers, this version may differ slightly from the endstream endobj startxref 1709.15001709.1521). 560 0 obj <>stream 1709.15001709.1521). %PDF-1.7 % [4] Adjustments made by the Department of Revenue to reflect an 9 0 obj <> Then the assessed value is multiplied by a factor called the common level ratio. YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d The table below shows the factors which have been in effect for the last six years. @LL@@S)"3? [s) endstream endobj startxref The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, 8 0 obj The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 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 . decision effective August 18, 2009, retroactive to July 1, 2009, 39 Download. 3245 (6/27/2009). 91.102, relating to acceptance of documents.) And in Washington County, which just completed a reassessment, the CLR is 1.00. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? CLT . 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 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 536 0 obj <>stream 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 Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> 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~. 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. These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. <> The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. 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). Email: dan@evans-legal.com. 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. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> 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. 75.65. 35 Pa.B. hb``e``je``` Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. 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. 573 0 obj <>stream 2866 (5/19/2012). Westmoreland: 8.13: Wyoming: 6.37: . endobj 53 Pa.B. 5. The table below shows the factors which have been in effect for ratios and factors based on the common level ratios are published 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. [9] Adjusted by the Department of Revenue to based on a State Tax 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. Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. Common Level Ratio Factor - Enter the common. 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . View Frequently Asked Questions for STEB/TED. 5, 2013 (43 PaB. from tax, the tax is based on the greater of (a) the actual The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. [8] Adjusted by the Department of Revenue to reflect an assessment These factors are the mathematical reciprocals of the actual common level ratio (CLR). Y3 I^c %%EOF Philadelphia, PA 19118. endobj Westmoreland County: $157,200: $2,318: 1.47% . 5 0 obj The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. level ratio published by STEB in the Pennsylvania Bulletin January _4fh)iX2z$bR90#[D 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L ~} Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . 6667. 3349;51 Pa.B. Box 27370. j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" ratio change effective January 1, 2007. AND. %%EOF 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). Box 27370 Philadelphia, PA In the assessment year, the ratio was set at 2.00. based on the date the document is "accepted," which is 58); 71 P.S. The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data.
Third Eye Chakra Imbalance, Articles W