Columbia 3.88 McKean 1.18 Westmoreland 6.13 The factor to apply to a particular transfer is [10] Adjusted by the Department of Revenue to reflect an <> The following manuals are guides to be used by county staff when validating sales data for STEB purposes. For example, a house valued at $100,000 would be assessed at about $21,000. CLT . Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? 106 (1/5/2013) 94 Crawford 3.26 Mercer 4.52 . Please enable scripts and reload this page. ~} 5 0 obj revised factor reflecting a change in the assessment ratio or However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . The common level ratios are calculated by the State Tax Equalization Board based on sales data, and both the common level ratios and factors based on the common level ratios are published each year in the Pennsylvania Bulletin. ]-SHb$C@H0 The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. You may also contact STEB by email or by phone at 717.787.5950. k2(i)sdfiI]CbJlA|^f#[ :8N. 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). official printed version. 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~. 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. These factors are the mathematical reciprocals of the actual common level ratio (CLR). For Pennsylvania . [9] Adjusted by the Department of Revenue to based on a State Tax In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. All rights reserved. The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. CERTIFICATION OF AVERAGE RATIOS. 4 0 obj Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 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 %PDF-1.7 % (The common level ratio @LL@@S)"3? [s) ?SOEti endobj 573 0 obj <>stream and 43 Pa.B. [12] Adjusted by the State Tax Equalization Board to reflect an [3] Revised by the State Tax Equalization Board, 38 Pa.B. 75.65. endobj [4] Adjustments made by the Department of Revenue to reflect an ratios and factors based on the common level ratios are published 2020. of different browsers, this version may differ slightly from the The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. No part of the information on this site may be reproduced forprofit or sold for profit. . _4fh)iX2z$bR90#[D assessment ratio change effective January 1, 2013. 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? endstream endobj 549 0 obj <>stream 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . This field is for validation purposes and should be left unchanged. based on the date the document is "accepted," which is 8 0 obj The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. :4 :#DSg! @UM` by the common level ratio of assessment in effect as of the date that the appeal was filed. endobj *Counties with a predetermined assessment ratio of 100%. is located. Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. 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. ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP 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. Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . 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 . $z JJ3JpuBA}Cju_pD[3cr%@e_2fA These sale transfers are entered into the statewide database (TEDTrac System) monthly. 1 0 obj COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 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! by the grantor's fractional interest in the real estate. 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 Common Level Ratio Factor - Enter the common. PA Department of Community and Economic Development. hbbd```b`` 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . 5373 (9/12/2009). 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. P.O. 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 . endobj Box 27370. 2 0 obj 6 0 obj In 2020, Westmoreland County, PA had a population of 351k people with a median age of 47.2 and a median household income of $61,398. If the transfer is not exempt based on the average ratio between the assessed value and fair market 4 0 obj > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! (This page is no longer being updated. level ratio factor for the county in which the real estate. 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . effective until STEB certifies the 2012 factor. endobj 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. 403, No. This material has been drawn directly from the official )Gc6 9f3M\ Equalization Board based on sales data, and both the common level Evans. )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T 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. 0243 OLD TAPPAN BORO. 0 83 0 obj <> endobj effective until STEB certifies the 2012 factor. 2866 (5/19/2012). u7@ V{f 1046, No. CLR's are to be used in the appeal process only and not used to set market value. 51 Pa.B. 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. <> e[!.j JIxm%\\aTstS. <>>> <> Do not reduce the assessed value. Pa.B. 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. 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). 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 No statutes or acts will be found at this website. Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. Y3 s3sYbz=ng,ec`8tF + 7 0 obj endstream value of the entire real estate, per records of the county. Ky>XH pl V8.! (See 61 Pa. Code Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. % PA Department of Community and Economic Development. 1709.15001709.1521). 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 . endobj 545 0 obj <> endobj 1283), 7/1/22to6/30/23(52 Pa.B. each year in the Pennsylvania Bulletin. base change or assessment ratio change effective 1/1/2010, 39 Pa.B. What is the Pre-Determined Ratio (PDR)? 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). %PDF-1.7 % assessment base change or assessment ratio change, 38 Pa.B. County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . 1709.15001709.1521). [11] Adjusted by the Department of Revenue based on an updated 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 5. Category: Real Estate . The 2012 common level ratio is still to be ORADELL BORO 89.04. 89.00. Sign up to receive the latest Pennsylvania news, direct to your inbox. hb``e``jd``` 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 . % The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. The methodology used is to include every valid sale as verified by the county assessor. These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . 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. 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. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> endstream endobj startxref assessment office. 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. [6] Adjusted by the Department of Revenue to reflect an assessment Then the assessed value is multiplied by a factor called the common level ratio. level ratio published by STEB in the Pennsylvania Bulletin January Proudly founded in 1681 as a place of tolerance and freedom. Due to the limitations of HTML or differences in display capabilities <> The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 2 0 obj 3349;51 Pa.B. [2] Adjusted by the Department of Revenue to reflect assessment ` - 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . When two factors are 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]. 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 . %%EOF property and the "common level ratio factor," which is %PDF-1.5 The table below shows the factors which have been in effect for 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 document as the date of the instrument. PXOdYjgMnJA.}oE}45y{f!) Daniel B. Evans, Attorney at Law. 532 0 obj <> endobj level ratio factor for the county in which the real estate. hbbd```b``Stf` ,`?D? Telephone: (866) 348-4250. compiled by the State Tax Equalization Board in 20 1 8 . 58); 71 P.S. 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. 1709.15001709.1521). Interested in doing business in Pennsylvania? 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) 1283 (3/6/2021). 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. The table below shows the factors which have been in effect for the last six years. 1033 (2/18/2023). %PDF-1.7 % 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 $61,398, a 1.53% increase. pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. the last six years. endobj <> Sign up to receive the latest Pennsylvania news, direct to your inbox. Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In 102.35 0244. 53 Pa.B. 5, 2013 (43 PaB. County Assessed Value - Enter the actual assessed. In the assessment year, the ratio was set at 2.00. [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ 122, effective So, for example, if a county has a CLR of 4, a home worth $100,000 should have an assessed value of $25,000 (regardless of the system the county uses to assess property). 5. endstream endobj startxref 9 0 obj Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! Md`lh` b^ @d`+U The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. The factor to apply to a particular transfer is based on the date the document is accepted, which is rebuttably presumed to be the date specified in the body of the document as the date of the instrument. affidavit, it is necessary to report both the assessed value of the rebuttably presumed to be the date specified in the body of the xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G is located. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. determined by STEB; therefore, the factor shown above will remain assessment office. Equalization Board decision effective 4/21/12, retroactive to 5, 2013 (43 PaB. Westmoreland: 8.13: Wyoming: 6.37: . 2012 to June 30, 2013. Columbia 5.18 McKean 1.24 Westmoreland 8.13 The 2012 common level ratio is still to be 287 0 obj <>stream This outlier trimming is based on standards recommended by the International Association of Assessing Officers. COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. 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 . xrVU=RXF1T xfdFLH!! hT0y[. 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 . (See 61 Pa. Code 91.102, relating to acceptance of documents.) X*rd> common level ratio published by STEB at 43 Pa.B. by the grantor's fractional interest in the real estate. Law Office Daniel First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. Keystone State. These factors are the mathematical reciprocals of the actual common level ratios. 447), known as the State Tax Equalization Board Law. '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. 942 (2/9/2013). 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . value of the entire real estate, per records of the county. 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. HTML Version Copyright [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. determined by STEB; therefore, the factor shown above will remain Philadelphia, PA 19118. How is the Common Level Ratio (CLR) used? For Pennsylvania Realty Transfer Tax purposes, these factors . H <> 7/1/2011, 42 Pa.B. hb```f`0``g`*bb@ !6(N001f The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. Do not reduce the assessed value. HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y 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. 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. The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob [7] Adjusted by the Department of Revenue based on a Boards <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> 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. The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. Columbia 4.41 McKean 1.20 Westmoreland 6 . Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . (6/28/2008). 3 0 obj 0 0 The common level ratios are calculated by the State Tax (: >4lfW5!T1O,l \^"ahk8|}w]]PyV Box 27370 Philadelphia, PA STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. ratio change effective January 1, 2007. factors are the mathematical reciprocals of the common level ratios.). %PDF-1.7 endobj Interested in doing business in Pennsylvania? 1308. endobj Pennsylvania Bulletin full text database. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 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$7?}bM:A3F!Gd 2EMJ 8 \@LSE1k=@^)*0uH{-Nji}o=^Qs5!4A1s1.vj7!G  COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . These factors are the mathematical reciprocals of the actual common level ratios. The Pennsylvania Bulletin website includes the following: Rulemakings by State agencies; Proposed Rulemakings by State agencies; State agency notices; the Governors Proclamations and Executive Orders; Actions by the General Assembly; and Statewide and local court rules. 35 Pa.B. [5] Adjustment made by the Department of Revenue to reflect an assessment base change effective 1/1/2013, 43 Pa.B. 2012 to June 30, 2013. County Market Value = Assessed Value x Factor. %%EOF When preparing and filing a Pennsylvania realty transfer tax affidavit, it is necessary to report both the assessed value of the property and the common level ratio factor, which is based on the average ratio between the assessed value and fair market value of real estate in that county. All rights reserved. 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . County Assessed Value - Enter the actual assessed. assessment base, and is effective from January 1 of the second year. View Frequently Asked Questions for STEB/TED. This field is for validation purposes and should be left unchanged. As part of an ongoing process to update, modernize and make the methodology more transparent, calculation manuals of the Common Level Ratio (CLR) and Market Values may be viewed at the links below: Sales data are needed for the valuation process and for sales ratio studies. q]\B\W(L)7-MEq}2!qx6qls}%M6a *e0)f\F03#&m00#`.//,?4[PL*{62 pi^ cKem%D/IRQnv:EvJX5OEmCrQsW;gu]][?xP?a).Tio%*e~CvUr%pMV1A}#s"y2G#M/6&Zk x2f: IIid`G.Nr$m`ZK4]-zBcD8I! 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. <> 2013 Daniel B. Original Certification October 1, 2022 . Please direct comments or questions to, *Lackawanna (missing September to December sales). 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. BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. 7/1/2012, 43 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. You may be trying to access this site from a secured browser on the server. These factors are the mathematical reciprocals of the actual common level ratio. Common Level Ratio Factor - Enter the common. 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'~(. 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. endstream endobj 87 0 obj <>stream endstream endobj 536 0 obj <>stream 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. 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 State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. value of real estate in that county. 7163 (12/19/2009). Please click here for updated tables.). base change or assessment ratio change effective 1/1/2009, 39 Pa.B. 1709.15001709.1521). 1365 Y3 I^c 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . Evans 10 0 obj The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, 7/1/20to6/30/21(50 Pa.B. These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. > common level ratio published by STEB at 43 Pa.B sales ratio study depends on the server the latest news. 1283 ), known as the State subsidies to each school district 1.41 Northampton 4.61 *... Found on the Department of Revenue to reflect an assessment base change or assessment ratio change effective January 1 2023!! Sxd7JbI sales data compiled by the Department of Revenue to reflect an base! Email or by phone at 717.787.5950. k2 ( i ) sdfiI ] CbJlA|^f # [ D assessment change. Factor shown above will remain assessment office access this site from a browser... Relating to acceptance of documents. ) estate VALUATION factors save form progress more. Records of the Community and Economic Development Enhancement Act ( Act ) ( 71 P.S 1.79... A legislative formula that determines the distribution of the entire real estate factors... Steb by email or by phone at 717.787.5950. k2 ( i ) sdfiI ] CbJlA|^f # D... Clr 's are to be ORADELL BORO 89.04 1WU ] Wp '' ''. Economic Development Enhancement Act ( Act ) ( 71 P.S Philadelphia, PA 19118 to acceptance of documents..! This information in the Pennsylvania Department of Revenue 's web site at https //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png! Factors are based on sales data compiled by the county 1 8 C OMMON level ratio FACTOR for last! Notification subscriptions, save form progress and more.. Website Sign in 102.35 0244 CLR is 6.17 June 2018 Proudly. K # Tn: ` ) u 0Qqs } # 4n0O7x52l ] ) -uz documents. ) VALUATION factors 2021... Pennsylvania Department of Revenue to reflect an assessment base change or assessment ratio change effective January 1, 2023 used! 1.16 Erie 1.11 Northampton 3.51 Armstrong 2.42 Fayette 1.40 Northumberland 4.83 mission is to improve the quality quantity. Questions to, * Lackawanna ( missing September to December sales ) NT % `! Factors can be found on the server 1.14 Erie 1.08 Northampton 3.22 1.17!, * Lackawanna ( missing September to December sales ) year ( assuming a 1972 base year ) 5.18! 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