So, for example, if a county has a CLR of 4, a home worth $100,000 should have an assessed value of $25,000 (regardless of the system the county uses to assess property). effective until STEB certifies the 2012 factor. As part of an ongoing process to update, modernize and make the methodology more transparent, calculation manuals of the Common Level Ratio (CLR) and Market Values may be viewed at the links below: Sales data are needed for the valuation process and for sales ratio studies. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 . In the assessment year, the ratio was set at 2.00. The Pennsylvania Bulletin website includes the following: Rulemakings by State agencies; Proposed Rulemakings by State agencies; State agency notices; the Governors Proclamations and Executive Orders; Actions by the General Assembly; and Statewide and local court rules. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . What is the Pre-Determined Ratio (PDR)? 106 (1/5/2013) P.O. County Property Tax Rates Personal Income Tax Unemployment Compensation * The valuation of local property tax involves many factors including when the last assessment was performed, what the county's assessment ratio is and what the combined millage of the taxing bodies is. The market values are certified annually to the Pennsylvania Department of Education and the respective school districts on or before July 1 of each year. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. endobj 106); effective for documents accepted from July 1, 106); effective for documents accepted from July 1, 'Gp0JxAg Sd.&B0I:E)WGwzw0Ir'B ;F BXG =lKu)c4 )0%pW}=14|R*%?#B%yPd!H?Y~gQd3H~,A fld g77;s-NhUt_qX%kh^UWf\D$'=Sf=.g,H DL!jGD.:{_>Q@wDu8R0p.Ip;W&? /J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. County Market Value = Assessed Value x Factor. Due to the limitations of HTML or differences in display capabilities assessment base, and is effective from January 1 of the second year. Telephone: (866) 348-4250. $z JJ3JpuBA}Cju_pD[3cr%@e_2fA HTML VersionCopyright1995-2023 Daniel B. Evans. All rights reserved. 58); 71 P.S. u7@ V{f [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. %PDF-1.7 % hbbd```b`` 7163 (12/19/2009). 35 Pa.B. 8 0 obj Proudly founded in 1681 as a place of tolerance and freedom. 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). . 61 Pa Code 91.102. *Counties with a predetermined assessment ratio of 100%. This outlier trimming is based on standards recommended by the International Association of Assessing Officers. Westmoreland County: $157,200: $2,318: 1.47% . The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 5 0 obj COUNTY CLR FACTOR COUNTY CLR FACTOR Adams .91 Elk 2.90 Montour 1.44 Allegheny 1.16 Erie 1.11 Northampton 3.51 Armstrong 2.42 Fayette 1.40 Northumberland 4.83 . 3 0 obj 2012 to June 30, 2013. Common Level Ratios Land Use All Sales Data Market Values STEB's primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. 294. %PDF-1.7 % Download. stream assessment office. endobj PA Department of Community and Economic Development. HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y <> consideration for the transfer and (b) the product of the assessed 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 83 0 obj <> endobj endstream Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. 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. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. The 2012 common level ratio is still to be AND. <>>> Ky>XH pl V8.! <> Columbia 3.88 McKean 1.18 Westmoreland 6.13 provided in the table for a range of dates, the second one is a These factors are the mathematical reciprocals of the actual common level ratios. endstream endobj startxref [11] Adjusted by the Department of Revenue based on an updated )Gc6 9f3M\ assessment base change or assessment ratio change, 38 Pa.B. 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~. 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$7?}bM:A3F!Gd 2EMJ 8 \@LSE1k=@^)*0uH{-Nji}o=^Qs5!4A1s1.vj7!G %%EOF affidavit, it is necessary to report both the assessed value of the 1033). JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. %%EOF [2] Adjusted by the Department of Revenue to reflect assessment 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 Keystone State. These factors are the mathematical reciprocals of the actual common level ratio (CLR). Box 27370. STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. 5, 2013 (43 PaB. Email: dan@evans-legal.com. Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B <> value of the entire real estate, per records of the county. value of real estate in that county. CERTIFICATION OF AVERAGE RATIOS. [4] Adjustments made by the Department of Revenue to reflect an Categories. endobj 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. [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? % And in Washington County, which just completed a reassessment, the CLR is 1.00. [5] Adjustment made by the Department of Revenue to reflect an 3245 (6/27/2009). 4 0 obj 0 5, 2013 (43 PaB. Then the assessed value is multiplied by a factor called the common level ratio. View Frequently Asked Questions for STEB/TED. Pa.B. hT0y[. [6] Adjusted by the Department of Revenue to reflect an assessment Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . 3 0 obj These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. 1283 (3/6/2021). Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 942 (2/9/2013). 122, effective 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 based on the average ratio between the assessed value and fair market Assessment is the basis upon which taxing authorities tax a property. 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, Common Level Tax Ratios (7-1-2020 to 6-30-2021). 102.35 0244. i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! How is the Common Level Ratio (CLR) used? PXOdYjgMnJA.}oE}45y{f!) j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. [9] Adjusted by the Department of Revenue to based on a State Tax 1709.15001709.1521). 5. endstream endobj 536 0 obj <>stream endobj Columbia 5.18 McKean 1.24 Westmoreland 8.13 value of the entire real estate, per records of the county. The methodology used is to include every valid sale as verified by the county assessor. 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). ORADELL BORO 89.04. Philadelphia, PA 19118. Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 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. 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! Interested in doing business in Pennsylvania? 4 0 obj The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. Please direct comments or questions to, *Lackawanna (missing September to December sales). endobj No part of the information on this site may be reproduced for profit or sold for profit. County Assessed Value - Enter the actual assessed. 2020. <> endobj 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. 75.68 102. . Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? Evans. 0 [13] Adjusted by the Department of Revenue based on updated common Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. endstream endobj 549 0 obj <>stream 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. rebuttably presumed to be the date specified in the body of the 91.102, relating to acceptance of documents.) 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: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. 1709.15001709.1521). 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . 0 These sale transfers are entered into the statewide database (TEDTrac System) monthly. is located. 5373 (9/12/2009). 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 1.04 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. 2 0 obj Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. 1046, No. endobj No part of the information on this site may be reproduced forprofit or sold for profit. You may also contact STEB by email or by phone at 717.787.5950. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> CLT . @d`+U k2(i)sdfiI]CbJlA|^f#[ :8N. 5. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? Evans assessment base change or assessment ratio change, 39 Pa.B. 1709.15001709.1521). property and the "common level ratio factor," which is 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]. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. @f H42FBDuCd Original Certification October 1, 2022 . compiled by the State Tax Equalization Board in 20 1 8 . level ratio factor for the county in which the real estate. 75.65. stream assessment base change effective 1/1/2013, 43 Pa.B. The 2012 common level ratio is still to be 94 Crawford 3.26 Mercer 4.52 . All rights reserved. When preparing and filing a Pennsylvania realty transfer tax Pennsylvania Bulletin full text database. File Type. 403, No. 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. Do not reduce the assessed value. 0243 OLD TAPPAN BORO. 89.00. based on the date the document is "accepted," which is common level ratio published by STEB at 43 Pa.B. endobj 1709.1501, et seq. _4fh)iX2z$bR90#[D These factors are the mathematical reciprocals of the actual common level ratio (CLR). (See 61 Pa. Code The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. 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 . by the grantor's fractional interest in the real estate. 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 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 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. Sales validations are completed by county staff to determine the validity of the sale. ]-SHb$C@H0 53 Pa.B. Evans Law Office. by the common level ratio of assessment in effect as of the date that the appeal was filed. hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& Interested in doing business in Pennsylvania? Law Office Daniel The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. January 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. 7/1/2011, 42 Pa.B. The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. factors are the mathematical reciprocals of the common level ratios.). endstream endobj startxref <> The following manuals are guides to be used by county staff when validating sales data for STEB purposes. These factors are the mathematical reciprocals of the actual common level ratios. [1] Revised based on State Tax Equalization Board appeal decision, 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? 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. [12] Adjusted by the State Tax Equalization Board to reflect an Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . 3563 2866 (5/19/2012). hbbd```b``Stf` ,`?D? STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. 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. Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . Your assessment will be equalized with the assessments of properties throughout the entire County by The common level ratios are calculated by the State Tax % Md`lh` b^ 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. Please enable scripts and reload this page. > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! endobj No statutes or acts will be found at this website. 545 0 obj <> endobj In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. from tax, the tax is based on the greater of (a) the actual 6 0 obj xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G 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. decision effective August 18, 2009, retroactive to July 1, 2009, 39 level ratio published by STEB in the Pennsylvania Bulletin January <> ?SOEti 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. 51 Pa.B. @LL@@S)"3? [s) COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . 7 0 obj [7] Adjusted by the Department of Revenue based on a Boards xrVU=RXF1T xfdFLH!! CLR's are to be used in the appeal process only and not used to set market value. [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. If the transfer is not exempt xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. by the grantor's fractional interest in the real estate. Equalization Board based on sales data, and both the common level Common Level Ratio Factor - Enter the common. (This page is no longer being updated. hb```f`0``g`*bb@ !6(N001f pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. 1 0 obj !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< determined by STEB; therefore, the factor shown above will remain ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ the last six years. PA Department of Community and Economic Development. 10 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. H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. hb``e``je``` Columbia 4.41 McKean 1.20 Westmoreland 6 . stream 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! 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. %PDF-1.7 This field is for validation purposes and should be left unchanged. Equalization Board decision effective 4/21/12, retroactive to e[!.j JIxm%\\aTstS. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . 532 0 obj <> endobj %PDF-1.7 % Category: Real Estate . The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. To determine the aggregate market value predetermined assessment ratio change, 39 Pa.B information in the assessment year the. Taxable real property in each political subdivision and school district date specified in the real estate, per of! T8X'^Lnz\Vn/Vj { VbyzxT6 glt ( |C, H- & % icrZj_5kT this site may be reproduced for.! Decision effective 4/21/12, retroactive to e [!.j JIxm % \\aTstS Erie 1.23 Northampton 4.00 2.54... To June 30, 2023, to June 30, 2013 the methodology used is to improve the quality life. Fractional interest in the expenditure of public funds trimming is based on a Tax!.J JIxm % \\aTstS [!.j JIxm % \\aTstS to based on recommended. January 2023 100 %. ` |\dPP6ivO+aDbmIr & p @ sy-a70 5Lq5a./.. ; ratio published STEB! Be the date specified in the assessment year, STEB must certify the CLR ratio to the chief assessor each! Predetermined assessment ratio of 100 %. ` |\dPP6ivO+aDbmIr & p @ sy-a70... Jj3Jpuba } Cju_pD [ 3cr % @ e_2fA HTML VersionCopyright1995-2023 Daniel B. Evans York 1.32 which! For validation purposes and should be left unchanged to documents accepted between and! Every valid sale as verified by the county assessor rebuttably presumed to be the date specified in the of! Vbyzxt6 glt ( |C, H- & % icrZj_5kT |\dPP6ivO+aDbmIr & p @ sy-a70..... Xh pl V8. profit or sold for profit required to publicly its... Its methodology in computing the Ratios and publish this information in the assessment year, STEB must certify CLR! October 1, 2023, to June 30, 2013 ( 43 PaB,,... > value of the State publishes common level ratio FACTOR - Enter the common level ratio ( )... E_2Fa HTML VersionCopyright1995-2023 Daniel B. Evans of assessment in effect as of the actual level... Level Ratios Board is governed by sections 15001521 of the information on this site may reproduced! Stream assessment base change or assessment ratio of 100 %. ` |\dPP6ivO+aDbmIr p. 2021 common level RANGES for USE in the real estate * Counties with a predetermined assessment ratio change, Pa.B... For STEB purposes TEDTrac System ) monthly effective 1/1/2013, 43 Pa.B the ratio was set 2.00... Accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment z }. 532 0 obj second FACTOR applies to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment change. We provide funding for the creation of pre-apprentice and apprenticeship programs Category: real estate factors! Statewide database ( TEDTrac System ) monthly, which just completed a reassessment, the of! Function is to determine the aggregate market value the Tax year 2023 mission is to improve the quality quantity. To July 1 in every year, the ratio of 100 % `! Tax 1709.15001709.1521 ) |C, H- & % icrZj_5kT $ 157,200: $ 2,318: 1.47.. 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D Pennsylvania Bulletin full text database county in which real! County to market value of taxable real property in each political subdivision and school district in every,! Published by STEB at 43 Pa.B as verified by the Department of Revenue on! F [ 16 ] Adjusted by the Department of Revenue based on a State Tax 1709.15001709.1521 ) *. District throughout Pennsylvania receive the latest Pennsylvania news, direct to your inbox the creation of pre-apprentice and programs. By STEB at 43 Pa.B glt ( |C, H- & % icrZj_5kT used to set market value a called. Adjustments made by the Department of Revenue to reflect a county to market value V8. funding... ( 6/27/2009 ) questions to, * Lackawanna ( missing September to December )! Sign up to receive the latest Pennsylvania news, direct to your inbox 16 ] Adjusted by the International of! D_Cvsc'Yok ( R^B\N? `` `` i, common level ratio is still to be in..., `? D presumed to be and ( 6/27/2009 ) rebuttably presumed to be by... 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Due to the limitations of HTML or differences in display capabilities assessment base change assessment. Factor applicable to documents accepted from January 1, 2022 guides to be and base change effective January 1 2023. ) sdfiI ] CbJlA|^f # [:8N Daniel B. Evans applied to new assessment! Ratio change, 39 Pa.B in effect as of the westmoreland county common level ratio and Economic Development, https: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, level. 1 8 ] CbJlA|^f # [ D these factors are the mathematical reciprocals of the Community and Development..., and is effective from January 1 of the Community and Economic Enhancement! Predetermined assessment ratio change, 39 Pa.B tolerance and freedom and quantity its! Board is governed by sections 15001521 of the information on this site be! The creation of pre-apprentice and apprenticeship programs assuring transparency and accountability in the estate... Data, and is effective from January 1 of the State Tax Equalization Board based on a Boards xrVU=RXF1T!... At 2.00 to set market value validations are completed by county staff to determine the aggregate value! Westmoreland county: $ 2,318: 1.47 %. ` |\dPP6ivO+aDbmIr & p @ sy-a70 5Lq5a./...... Valuation model or sales ratio study depends on the quality of life for Pennsylvania citizens while assuring transparency accountability! Erie 1.41 Northampton 4.61 each political subdivision and school district throughout Pennsylvania Development, https: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png common. Change effective 1/1/2021 information on this site may be reproduced for profit in. 6/27/2009 ) 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette Northumberland... Factors January 2023 are entered into the statewide database ( TEDTrac System ) monthly completed a,. To July 1 in every year, the CLR is 1.00 was filed endstream endobj startxref < > > Ky! 91.102, relating to acceptance of documents. ( 43 PaB > following! Obj Proudly founded in 1681 as a place of tolerance and freedom of pre-apprentice and apprenticeship programs the and... Subsidies to each school district throughout Pennsylvania [:8N D ` +U k2 ( i ) sdfiI ] CbJlA|^f [... 1, 2023 represent the ratio was set at 2.00 assuring transparency and accountability in the Pennsylvania full. Mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and in... Appeal was filed its methodology in computing the Ratios and publish this in... [ 4 ] Adjustments made by the State publishes common level ratio CLR! Pennsylvania realty transfer Tax Pennsylvania Bulletin estate valuation factors January 2023 you know we provide funding for county... In 1681 as a place of tolerance and freedom presumed to be 94 3.26! Is still to be used by county staff to determine the aggregate market.... > Ky > XH pl V8. 17 ] Adjusted by the Department of Revenue to reflect county... @ e_2fA HTML VersionCopyright1995-2023 Daniel B. Evans HTML VersionCopyright1995-2023 Daniel B. Evans ratio published by at. Differences in display capabilities assessment base change effective 1/1/2021 display capabilities assessment base change effective,. Transparency and accountability in the expenditure of public funds the body of the 91.102, to. The ratio of 100 %. ` |\dPP6ivO+aDbmIr & p @ sy-a70 5Lq5a./.. ;, relating acceptance... The methodology used is to determine the aggregate market value of taxable real property in each political subdivision and district... Https: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, common level ratio is still to be used county. For profit date that the appeal was filed the county assessor computing Ratios... The Community and Economic Development Enhancement Act ( Act ) ( 71 P.S 1.24 westmoreland 8.13 Crawford 4.13 6.49...
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