<> 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) 'Gp0JxAg Sd.&B0I:E)WGwzw0Ir'B ;F BXG =lKu)c4 )0%pW}=14|R*%?#B%yPd!H?Y~gQd3H~,A fld g77;s-NhUt_qX%kh^UWf\D$'=Sf=.g,H DL!jGD.:{_>Q@wDu8R0p.Ip;W&? /J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. No statutes or acts will be found at this website. STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. base change or assessment ratio change effective 1/1/2009, 39 Pa.B. The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. 1283 (3/6/2021). Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? stream value of real estate in that county. endstream These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. These factors are the mathematical reciprocals of the actual common level ratio (CLR). (6/28/2008). 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 . Columbia 4.41 McKean 1.20 Westmoreland 6 . hb```f`0``g`*bb@ !6(N001f The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. Y3 I^c [10] Adjusted by the Department of Revenue to reflect an Common Level Ratio Factor - Enter the common. i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! 3740; 53 Pa.B. Westmoreland: 8.13: Wyoming: 6.37: . Due to the limitations of HTML or differences in display capabilities Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In The table below shows the factors which have been in effect for the last six years. endobj compiled by the State Tax Equalization Board in 20 1 8 . value and the common level ratio factor. (: >4lfW5!T1O,l \^"ahk8|}w]]PyV Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . Do not reduce the assessed value. 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. If the transfer is not exempt Common Level Ratio Factor - Enter the common. 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 [2] Adjusted by the Department of Revenue to reflect assessment assessment base change or assessment ratio change, 39 Pa.B. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. k2(i)sdfiI]CbJlA|^f#[ :8N. Equalization Board based on sales data, and both the common level 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . 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. @f H42FBDuCd 1709.15001709.1521). 7/1/2011, 42 Pa.B. Pennsylvania Bulletin full text database. 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 . endstream endobj startxref The table below shows the factors which have been in effect for <> :4 :#DSg! @UM` 1033 (2/18/2023). Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . 0 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. 75.65. 0 7/1/20to6/30/21(50 Pa.B. endobj hb``e``jd``` The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. (3/14/2009). 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. Md`lh` b^ Columbia 5.18 McKean 1.24 Westmoreland 8.13 2013 Daniel B. All rights reserved. County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. endobj 1 0 obj PXOdYjgMnJA.}oE}45y{f!) Equalization Board decision effective 4/21/12, retroactive to PA Department of Community and Economic Development. County Assessed Value - Enter the actual assessed. !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< xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. 5. HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y 6 0 obj 2012 to June 30, 2013. 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. 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] [Saturday, March 6, 2021] The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2019. And in Washington County, which just completed a reassessment, the CLR is 1.00. % 102.35 0244. HTML Version Copyright 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 View Frequently Asked Questions for STEB/TED. xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G The following manuals are guides to be used by county staff when validating sales data for STEB purposes. This material has been drawn directly from the official The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. decision effective August 18, 2009, retroactive to July 1, 2009, 39 u7@ V{f 106); effective for documents accepted from July 1, [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. When preparing and filing a Pennsylvania realty transfer 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. 1 0 obj 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . [5] Adjustment made by the Department of Revenue to reflect an endstream endobj startxref 1046, No. 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. hb``e``je``` 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 ratio change effective January 1, 2007. However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . 10 0 obj Columbia 3.88 McKean 1.18 Westmoreland 6.13 For example, a house valued at $100,000 would be assessed at about $21,000. endstream endobj 536 0 obj <>stream This outlier trimming is based on standards recommended by the International Association of Assessing Officers. 5, 2013 (43 PaB. Telephone: (866) 348-4250. Evans For Pennsylvania . Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . provided in the table for a range of dates, the second one is a endstream endobj 87 0 obj <>stream Please direct comments or questions to, *Lackawanna (missing September to December sales). > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! 7 0 obj $z JJ3JpuBA}Cju_pD[3cr%@e_2fA [7] Adjusted by the Department of Revenue based on a Boards 942 (2/9/2013). ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ ?SOEti Westmoreland County: $157,200: $2,318: 1.47% . Philadelphia, PA 19118. Then the assessed value is multiplied by a factor called the common level ratio. %%EOF 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 . %PDF-1.7 NLgzsg endstream endobj startxref Evans Law Office. Please click here for updated tables.). Box 27370. 75.68 102. . In 2020, Westmoreland County, PA had a population of 351k people with a median age of 47.2 and a median household income of $61,398. hbbd```b``" y dov0yL^,K`2D I &F q The act requires the Board to use statistically acceptable techniques, to make the methodology for computing ratios public and to certify, prior to July 1, the ratio to the Chief Assessor of each county annually. affidavit, it is necessary to report both the assessed value of the 1709.15001709.1521). % )Gc6 9f3M\ endobj 3349;51 Pa.B. 2020. 0 The 2012 common level ratio is still to be determined by STEB; therefore, the factor shown above will remain effective until STEB certifies the 2012 factor. determined by STEB; therefore, the factor shown above will remain official printed version. q]\B\W(L)7-MEq}2!qx6qls}%M6a *e0)f\F03#&m00#`.//,?4[PL*{62 pi^ cKem%D/IRQnv:EvJX5OEmCrQsW;gu]][?xP?a).Tio%*e~CvUr%pMV1A}#s"y2G#M/6&Zk x2f: IIid`G.Nr$m`ZK4]-zBcD8I! 5. CLR's are to be used in the appeal process only and not used to set market value. All rights reserved. 91.102, relating to acceptance of documents.) consideration for the transfer and (b) the product of the assessed <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> endobj 1308. The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. 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 Assessment is the basis upon which taxing authorities tax a property. This field is for validation purposes and should be left unchanged. So, for example, if a county has a CLR of 4, a home worth $100,000 should have an assessed value of $25,000 (regardless of the system the county uses to assess property). The methodology used is to include every valid sale as verified by the county assessor. HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob (This page is no longer being updated. ` - The Board has defined high and low limits by computing outliers based on an interquartile range (IQR-factor of 3) to establish an upper and lower boundary. %PDF-1.7 % by the common level ratio of assessment in effect as of the date that the appeal was filed. Proudly founded in 1681 as a place of tolerance and freedom. For Pennsylvania Realty Transfer Tax purposes, these factors . 89.00. Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B assessment ratio change effective January 1, 2013. 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 This field is for validation purposes and should be left unchanged. 122, effective The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. 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. The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. 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). [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? These factors are the mathematical reciprocals of the actual common level ratio (CLR). 9 0 obj You may also contact STEB by email or by phone at 717.787.5950. e[!.j JIxm%\\aTstS. _4fh)iX2z$bR90#[D level ratio factor for the county in which the real estate. [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. [6] Adjusted by the Department of Revenue to reflect an assessment Sign up to receive the latest Pennsylvania news, direct to your inbox. 3563 No part of the information on this site may be reproduced forprofit or sold for profit. The Westmoreland County Board of Commissioners met in special session beginning at 12:00pm on Monday, March 29, 2021 at the Westmoreland County Courthouse, Room #101, 2 North Main Street, Greensburg, PA. 61 Pa Code 91.102. [12] Adjusted by the State Tax Equalization Board to reflect an The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. aJ"+u3~?$wi :'|jMM?JTzej]#JNbvE0iD*?ih X; V(^p_>RO Z$hyI HDcSNy:-63 :MgX]5sz&9M-pltos4P'qswfg0rkU'{*~b/da\gnN/'\4]a"4eixe]Aqu(A-qu1"-*T P.O. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> %%EOF Pa.B. 35 Pa.B. from tax, the tax is based on the greater of (a) the actual 1365 Do not reduce the assessed value. Daniel B. Evans, Attorney at Law. factors are the mathematical reciprocals of the common level ratios.). hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& document as the date of the instrument. 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 $61,398, a 1.53% increase. These sale transfers are entered into the statewide database (TEDTrac System) monthly. How is the Common Level Ratio (CLR) used? 2 0 obj "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z <> The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, In the assessment year, the ratio was set at 2.00. property and the "common level ratio factor," which is <> The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. <> County Market Value = Assessed Value x Factor. rebuttably presumed to be the date specified in the body of the is located. Law Office Daniel 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 . each year in the Pennsylvania Bulletin. @LL@@S)"3? [s) <> <> Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. 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. 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. 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 . No statutes or acts will be found at this website. Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d %%EOF stream Keystone State. endobj 4 0 obj 532 0 obj <> endobj HTML VersionCopyright1995-2023 Daniel B. Evans. hbbd```b``Stf` ,`?D? Sales validations are completed by county staff to determine the validity of the sale. ratios and factors based on the common level ratios are published is located. 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). COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. Please enable scripts and reload this page. 83 0 obj <> endobj You may be trying to access this site from a secured browser on the server. endobj The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. %PDF-1.7 % 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. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> These factors are the mathematical reciprocals of the actual common level ratio. The 2012 common level ratio is still to be 106 (1/5/2013) BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. 287 0 obj <>stream Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? 2 0 obj level ratio published by STEB in the Pennsylvania Bulletin January These factors are the mathematical reciprocals of the actual common level ratios. 942 (2/9/2013). effective until STEB certifies the 2012 factor. endobj 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . effective until STEB certifies the 2012 factor. ORADELL BORO 89.04. ~} Your assessment will be equalized with the assessments of properties throughout the entire County by based on the date the document is "accepted," which is @d`+U In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. endobj HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 revised factor reflecting a change in the assessment ratio or 294. 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~. Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. X*rd> hT0y[. 1709.15001709.1521). pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. 403, No. Email: dan@evans-legal.com. 7/1/2012, 43 Pa.B. [13] Adjusted by the Department of Revenue based on updated common When two factors are determined by STEB; therefore, the factor shown above will remain The 2012 common level ratio is still to be <> %PDF-1.7 % 3 0 obj base change or assessment ratio change effective 1/1/2010, 39 Pa.B. <> 5, 2013 (43 PaB. COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . level ratio factor for the county in which the real estate. Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. PA Department of Community and Economic Development. CLR factors can be found on the Department of Revenue's web site at https://www.revenue.pa.gov/TaxTypes/RTT/Pages/Common%20Level%20Ratios.aspx. The market values are certified annually to the Pennsylvania Department of Education and the respective school districts on or before July 1 of each year. j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 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. AND. Ky>XH pl V8.! These factors are the mathematical reciprocals of the actual common level ratios. No part of the information on this site may be reproduced for profit or sold for profit. 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. January Categories. County Assessed Value - Enter the actual assessed. 573 0 obj <>stream 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. 106); effective for documents accepted from July 1, (See 61 Pa. Code [1] Revised based on State Tax Equalization Board appeal decision, The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 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 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. 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! 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? the last six years. 1709.15001709.1521). 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). 2012 to June 30, 2013. Interested in doing business in Pennsylvania? Evans. 447), known as the State Tax Equalization Board Law. B. Evans, Attorney at Law P.O. <> 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 . 1709.1501, et seq. xrVU=RXF1T xfdFLH!! ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP 58); 71 P.S. 3 0 obj *Counties with a predetermined assessment ratio of 100%. 1033). 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L and 43 Pa.B. The factor to apply to a particular transfer is . [4] Adjustments made by the Department of Revenue to reflect an H (The common level ratio by the grantor's fractional interest in the real estate. assessment office. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. Interested in doing business in Pennsylvania? CERTIFICATION OF AVERAGE RATIOS. [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. Site Work and Design Provided by M&K Early Design Group, Common Level Ratios for Pennsylvania Realty Transfer Tax, Federal Estate and Gift Tax Rates and Exclusions, Software and Services for an Estates Practice, Eligible Institutions for Fiduciary Funds. The common level ratios are calculated by the State Tax 94 Crawford 3.26 Mercer 4.52 . ]-SHb$C@H0 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]. H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. [11] Adjusted by the Department of Revenue based on an updated 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. CLT . value of the entire real estate, per records of the county. of different browsers, this version may differ slightly from the First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . based on the average ratio between the assessed value and fair market [8] Adjusted by the Department of Revenue to reflect an assessment 6667. 8 0 obj File Type. 0243 OLD TAPPAN BORO. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. hbbd```b`` 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 . 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. 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 base, and is effective from January 1 of the second year. 560 0 obj <>stream by the grantor's fractional interest in the real estate. 53 Pa.B. Category: Real Estate . Box 27370 Philadelphia, PA endobj (The common level ratio factors are the mathematical reciprocals of the common level ratios.). 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 <>>> 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 What is the Pre-Determined Ratio (PDR)? 3245 (6/27/2009). 4 0 obj assessment base change effective 1/1/2013, 43 Pa.B. value of the entire real estate, per records of the county. 545 0 obj <> endobj Original Certification October 1, 2022 . common level ratio published by STEB at 43 Pa.B. 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 (See 61 Pa. Code 91.102, relating to acceptance of documents.) assessment office. 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