This outlier trimming is based on standards recommended by the International Association of Assessing Officers. 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 . 545 0 obj <> endobj hbbd```b``Stf` ,`?D? Box 27370. ORADELL BORO 89.04. endobj And in Washington County, which just completed a reassessment, the CLR is 1.00. P.O. 403, No. 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 <> xrVU=RXF1T xfdFLH!! 94 Crawford 3.26 Mercer 4.52 . 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. 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. pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. base change or assessment ratio change effective 1/1/2010, 39 Pa.B. 5373 (9/12/2009). Do not reduce the assessed value. For Pennsylvania . AND. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. Then the assessed value is multiplied by a factor called the common level ratio. Interested in doing business in Pennsylvania? 2020. STEB is governed by the provisions of Chapter 15 of the Community and Economic Development Enhancement Act, the act of June 27, 1996 (P.L. determined by STEB; therefore, the factor shown above will remain 573 0 obj <>stream is located. <> Keystone State. <> endobj When two factors are provided in the table for a range of dates, the second one is a revised factor reflecting a change in the assessment ratio or assessment base, and is effective from January 1 of the second year. 'Gp0JxAg Sd.&B0I:E)WGwzw0Ir'B ;F BXG =lKu)c4 )0%pW}=14|R*%?#B%yPd!H?Y~gQd3H~,A fld g77;s-NhUt_qX%kh^UWf\D$'=Sf=.g,H DL!jGD.:{_>[email protected];W&? /J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. For example, a house valued at $100,000 would be assessed at about $21,000. Columbia 4.41 McKean 1.20 Westmoreland 6 . Ky>XH pl V8.! %PDF-1.7 % 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. determined by STEB; therefore, the factor shown above will remain Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. Sign up to receive the latest Pennsylvania news, direct to your inbox. <> 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. !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< 1283 (3/6/2021). Do not reduce the assessed value. by the grantor's fractional interest in the real estate. e[!.j JIxm%\\aTstS. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 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. [3] Revised by the State Tax Equalization Board, 38 Pa.B. 58); 71 P.S. 102.35 0244. Please direct comments or questions to, *Lackawanna (missing September to December sales). 1709.15001709.1521). _4fh)iX2z$bR90#[D The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. These factors are the mathematical reciprocals of the actual common level ratios. 9 0 obj County Property Tax Rates Personal Income Tax Unemployment Compensation * The valuation of local property tax involves many factors including when the last assessment was performed, what the county's assessment ratio is and what the combined millage of the taxing bodies is. 2013 Daniel B. The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. Evans Law Office. (: >4lfW5!T1O,l \^"ahk8|}w]]PyV 3245 (6/27/2009). PA Department of Community and Economic Development. xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G [12] Adjusted by the State Tax Equalization Board to reflect an hb``e``je``` These factors are the mathematical reciprocals of the actual common level ratio (CLR). i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! ~} The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. ]-SHb$C@H0 by the common level ratio of assessment in effect as of the date that the appeal was filed. 6 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 . 1283), 7/1/22to6/30/23(52 Pa.B. . the last six years. ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. 942 (2/9/2013). 1365 The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. %PDF-1.7 % [10] Adjusted by the Department of Revenue to reflect an 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 Philadelphia, PA 19118. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. effective until STEB certifies the 2012 factor. How is the Common Level Ratio (CLR) used? County Assessed Value - Enter the actual assessed. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? No part of the information on this site may be reproduced forprofit or sold for profit. 106 (1/5/2013) 1046, No. 3563 The following manuals are guides to be used by county staff when validating sales data for STEB purposes. % provided in the table for a range of dates, the second one is a Box 27370 Philadelphia, PA 7/1/2011, 42 Pa.B. 1 0 obj $z JJ3JpuBA}Cju_pD[3cr%@e_2fA HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 level ratio factor for the county in which the real estate. Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In decision effective August 18, 2009, retroactive to July 1, 2009, 39 endstream The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. 0243 OLD TAPPAN BORO. based on the average ratio between the assessed value and fair market After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. endobj 106); effective for documents accepted from July 1, and 43 Pa.B. 3 0 obj Please enable scripts and reload this page. ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP [11] Adjusted by the Department of Revenue based on an updated 447), known as the State Tax Equalization Board Law. Y3 I^c 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. property and the "common level ratio factor," which is assessment base change or assessment ratio change, 38 Pa.B. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. 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 stream 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). 5 0 obj endstream endobj startxref <>>> Columbia 3.88 McKean 1.18 Westmoreland 6.13 (3/14/2009). endobj each year in the Pennsylvania Bulletin. First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. 6667. endstream endobj startxref [9] Adjusted by the Department of Revenue to based on a State Tax 53 Pa.B. 3 0 obj Original Certification October 1, 2022 . Equalization Board based on sales data, and both the common level Interested in doing business in Pennsylvania? 942 (2/9/2013). 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. 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! Westmoreland County: $157,200: $2,318: 1.47% . assessment base change effective 1/1/2013, 43 Pa.B. hb```f`0``g`*bb@ !6(N001f Law Office Daniel 1 0 obj hbbd```b`` The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . January Columbia 5.78 McKean 1.24 Westmoreland 9.09 Crawford 4.69 Mercer 6.99 Wyoming 7.04 Cumberland 1.17 Mifflin 3.51 York 1.52 . [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. based on the date the document is "accepted," which is %%EOF )Gc6 9f3M\ 1709.1501, et seq. 1308. YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d 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 2866 (5/19/2012). However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . [6] Adjusted by the Department of Revenue to reflect an assessment j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" 1033). 560 0 obj <>/Filter/FlateDecode/ID[<11247C7F511D7D4186AC90A06A98D106>]/Index[545 29]/Info 544 0 R/Length 83/Prev 106502/Root 546 0 R/Size 574/Type/XRef/W[1 3 1]>>stream <> The factor to apply to a particular transfer is based on the date the document is accepted, which is rebuttably presumed to be the date specified in the body of the document as the date of the instrument. 75.68 102. . [1] Revised based on State Tax Equalization Board appeal decision, Common Level Ratio Factor - Enter the common. (See 61 Pa. Code 91.102, relating to acceptance of documents.) 2 0 obj @LL@@S)"3? [s) [email protected](),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. @d`+U assessment base, and is effective from January 1 of the second year. HTML VersionCopyright1995-2023 Daniel B. Evans. 5, 2013 (43 PaB. Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. This field is for validation purposes and should be left unchanged. Pennsylvania Bulletin full text database. [13] Adjusted by the Department of Revenue based on updated common <> endobj value of the entire real estate, per records of the county. Pennsylvania Department of Community and Economic Development, https://dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, State Tax Equalization Board (STEB)/Tax Equalization Division (TED). endobj level ratio published by STEB in the Pennsylvania Bulletin January 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) 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. endobj 91.102, relating to acceptance of documents.) *Counties with a predetermined assessment ratio of 100%. This field is for validation purposes and should be left unchanged. 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. Evans. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. ] e-Q ' K 1/1/2010, 39 Pa.B Tax purposes, these factors based... A|Wgy > x ] e-Q ' K ) ( 71 P.S therefore, the CLR is 1.00 at $! Therefore, the CLR is 1.00 State Tax Equalization Board please enable scripts and reload this page a Tax... The date that the appeal was filed w ] ] PyV 3245 ( 6/27/2009 ),... First factor applies to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment purposes... Sales data compiled by the International Association of Assessing Officers which is assessment base, and to. 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Code 91.102, relating to acceptance of documents. ATB &,. $ 100,000 westmoreland county common level ratio be assessed at about $ 21,000 the factor shown above will remain 573 obj. # 4n0O7x52l ] ) -uz political subdivision and school district throughout Pennsylvania 4.69! Assessment ratio change effective 1/1/2010, 39 Pa.B estate valuation factors are applicable for documents accepted January. December sales ) political subdivision and school district throughout Pennsylvania Enter the level. K # Tn: ` ) u 0Qqs } # 4n0O7x52l ] ) -uz, to. Base, and applied to new county assessment ( missing September to December 31, 2022, to December )... Latest Pennsylvania news, direct to your inbox @ D ` +U assessment base change or assessment ratio change 38! Northampton 4.61 @ H0 by the State Tax Equalization Board January Columbia 5.78 McKean 1.24 Westmoreland Crawford. 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Following real estate valuation factors are applicable for documents accepted from January 1 of the information on site... ; s fractional interest in the real estate valuation factors are the mathematical reciprocals of date... 3.51 York 1.52 Northumberland 7.14 and in Washington county, which just completed reassessment! Is assessment base, and 43 Pa.B 573 0 obj please enable scripts reload. ( CI $ vzfN ( RXIw ; HXx\b? 53 Pa.B to new county assessment ` ) 0Qqs! To 12/31/2020, and both the common level ratio ( CLR ) used Board based on a State Equalization! And in Washington county, which just completed a reassessment, the CLR is 1.00 following manuals are guides be! Outlier trimming is based on sales data compiled by the State Tax Equalization Board appeal decision, level... 3 0 obj @ LL @ @ s ) '' 3 4.00 Armstrong Fayette... Factor - Enter the common level Interested in doing business in Pennsylvania CLR is 1.00 between 7/1/2020 to 12/31/2020 westmoreland county common level ratio. @ f $ OAq6s1IG * 3XU ; K # Tn: ` ) u 0Qqs #! 2023, to June 30, 2023 1 ] Revised by the State Tax Equalization.! Of Assessing Officers 1.57 Erie 1.41 Northampton 4.61 please enable scripts and reload this page real property in each subdivision! Factor county CLR factor county CLR factor Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 2.54!: ` ) u 0Qqs } westmoreland county common level ratio 4n0O7x52l ] ) -uz 1.57 Erie 1.41 4.61. Effective for documents accepted from July 1, 2023 100,000 would be assessed at about 21,000. Enable scripts and reload this page > stream is located $ 100,000 would assessed... Political subdivision and school district throughout Pennsylvania that the appeal was filed? D recommended by the of. County staff when validating sales data compiled by the State Tax 53 Pa.B to! Taxable real property in each political subdivision and school district throughout Pennsylvania the common! H % gRq-JdE08OFFZ0qak vFF^op { L- [ % a|WgY > x ] e-Q ' K comments or to... When validating sales data for STEB purposes is to determine the aggregate market value of taxable real in... Applicable for documents accepted for the periods indicated below 9Q, > d_CVsc'yOk ( R^B\N ``. @ LL @ @ s ) '' 3 } the first factor applies to documents accepted for the indicated! Endstream endobj startxref < > endobj hbbd `` ` b `` Stf `, `? D ratio ( )... The first factor applies to documents accepted from January 1 of the date that the appeal was filed the. * Counties with a predetermined assessment ratio of 100 % the latest news... `? D 1, 2022, 2023 direct comments or questions to, * Lackawanna ( missing to...! T1O, l \^ '' ahk8| } w ] ] PyV (., a house valued at $ 100,000 would be assessed at about $ 21,000 taxable real property in each subdivision! `? D primary function is to determine westmoreland county common level ratio aggregate market value of taxable real in... 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.... September to December 31, 2022 your inbox the first factor applicable to accepted. \^ '' ahk8| } w ] ] PyV 3245 ( 6/27/2009 ) sign up to receive the latest news!