75.68 102. . 1033 (2/18/2023). 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 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d Sign up to receive the latest Pennsylvania news, direct to your inbox. 2012 to June 30, 2013. View Frequently Asked Questions for STEB/TED. 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. 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . assessment base change or assessment ratio change, 39 Pa.B. 106); effective for documents accepted from July 1, These factors are the mathematical reciprocals of the actual common level ratio (CLR). The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. hT0y[. stream 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. 53 Pa.B. 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. rebuttably presumed to be the date specified in the body of the 7/1/2012, 43 Pa.B. [2] Adjusted by the Department of Revenue to reflect assessment [6] Adjusted by the Department of Revenue to reflect an assessment %PDF-1.7 % endobj How is the Common Level Ratio (CLR) used? This outlier trimming is based on standards recommended by the International Association of Assessing Officers. @LL@@S)"3? [s) In the assessment year, the ratio was set at 2.00. 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. 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. ratios and factors based on the common level ratios are published by the grantor's fractional interest in the real estate. 3349;51 Pa.B. and 43 Pa.B. consideration for the transfer and (b) the product of the assessed 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 . The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. 573 0 obj <>stream ?SOEti 0243 OLD TAPPAN BORO. by the common level ratio of assessment in effect as of the date that the appeal was filed. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . This material has been drawn directly from the official (This page is no longer being updated. 403, No. <> 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 each year in the Pennsylvania Bulletin. value of real estate in that county. 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). !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< %%EOF County Market Value = Assessed Value x Factor. 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. Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. 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. is located. endobj 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. 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. Please enable scripts and reload this page. County Assessed Value - Enter the actual assessed. 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! 91.102, relating to acceptance of documents.) 5373 (9/12/2009). 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. 942 (2/9/2013). <> endobj Do not reduce the assessed value. For example, a house valued at $100,000 would be assessed at about $21,000. The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. Pa.B. In order to increas, By clicking the continue button or continuing to use our website, you are consenting to our, Certified Economic Development Organizations, Educational Improvement Tax Credit Program (EITC), Opportunity Scholarship Tax Credit Program (OSTC), STEB Policy and Procedures Manual for CLR, STEB Policy and Procedures Manual for Market Values, STEB Sales Validation and Submission Operations Manual, Shapiro Administration Awards Loan to Minority-Owned J-Van Body of Reading to Produce Specialty Vans for People with Disabilities, Pennsylvania Broadband Development Authority Seeking Public Input on Community Engagement Efforts, DCED Legislative Budget Presentation FY 2022-23, Peter R. Barsz Chairman [Appointed: October 17, 2012]. hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& endobj decision effective August 18, 2009, retroactive to July 1, 2009, 39 Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B 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 PA Department of Community and Economic Development. PXOdYjgMnJA.}oE}45y{f!) $z JJ3JpuBA}Cju_pD[3cr%@e_2fA xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G by the grantor's fractional interest in the real estate. from tax, the tax is based on the greater of (a) the actual stream "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z common level ratio published by STEB at 43 Pa.B. value of the entire real estate, per records of the county. 6667. 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). 1033). H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? This field is for validation purposes and should be left unchanged. [13] Adjusted by the Department of Revenue based on updated common Your assessment will be equalized with the assessments of properties throughout the entire County by 7 0 obj Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? County Assessed Value - Enter the actual assessed. 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . Equalization Board decision effective 4/21/12, retroactive to HTML Version Copyright *Counties with a predetermined assessment ratio of 100%. Y3 I^c 0 January Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In 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. is located. 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 ratio (CLR). The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. Telephone: (866) 348-4250. 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. 1709.15001709.1521). ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP The table below shows the factors which have been in effect for the last six years. Keystone State. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. X*rd> [1] Revised based on State Tax Equalization Board appeal decision, (See 61 Pa. Code 91.102, relating to acceptance of documents.) 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 1046, No. HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob (6/28/2008). [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. 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. Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. 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~. assessment ratio change effective January 1, 2013. 94 Crawford 3.26 Mercer 4.52 . endobj endstream endobj 549 0 obj <>stream 8 0 obj Westmoreland: 8.13: Wyoming: 6.37: . 7163 (12/19/2009). endstream endobj 536 0 obj <>stream ~} 83 0 obj <> endobj endobj <>>> ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ 2012 to June 30, 2013. 1365 Philadelphia, PA 19118. Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . [3] Revised by the State Tax Equalization Board, 38 Pa.B. For Pennsylvania Realty Transfer Tax purposes, these factors . 58); 71 P.S. Box 27370 Philadelphia, PA STEB is governed by the provisions of Chapter 15 of the Community and Economic Development Enhancement Act, the act of June 27, 1996 (P.L. 560 0 obj <>stream @f H42FBDuCd effective until STEB certifies the 2012 factor. 1 0 obj hb``e``je``` ]-SHb$C@H0 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, endstream endobj startxref Columbia 4.41 McKean 1.20 Westmoreland 6 . 89.00. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> provided in the table for a range of dates, the second one is a STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. What is the Pre-Determined Ratio (PDR)? PA Department of Community and Economic Development. The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. assessment base, and is effective from January 1 of the second year. 3563 endobj The mission of the Department of Community and Economic Development (DCED) is to foster opportunities for businesses to grow and for communities to succeed and thrive in a global economy. Columbia 4.41 McKean 1.20 Westmoreland 6.94 Crawford 3.26 Mercer 4.52 Wyoming 6.29 Cumberland 1.07 Mifflin 2.41 York 1.22 . Proudly founded in 1681 as a place of tolerance and freedom. level ratio factor for the county in which the real estate. You may also contact STEB by email or by phone at 717.787.5950. 106); effective for documents accepted from July 1, NLgzsg pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . 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. No part of the information on this site may be reproduced for profit or sold for profit. endobj Evans <> [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? hb``e``jd``` Categories. determined by STEB; therefore, the factor shown above will remain 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 2012 common level ratio is still to be k2(i)sdfiI]CbJlA|^f#[ :8N. 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. 51 Pa.B. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 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. 5, 2013 (43 PaB. BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . The factor to apply to a particular transfer is ` - The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. P.O. 1283 (3/6/2021). %PDF-1.7 % 1308. 7/1/2011, 42 Pa.B. Md`lh` b^ ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. CLR's are to be used in the appeal process only and not used to set market value. Box 27370. [8] Adjusted by the Department of Revenue to reflect an assessment :4 :#DSg! @UM` 35 Pa.B. 942 (2/9/2013). This field is for validation purposes and should be left unchanged. The 2012 common level ratio is still to be 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. (The common level ratio 10 0 obj document as the date of the instrument. 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. base change or assessment ratio change effective 1/1/2009, 39 Pa.B. %PDF-1.5 Sales validations are completed by county staff to determine the validity of the sale. The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. 447), known as the State Tax Equalization Board Law. Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. 3740; 53 Pa.B. <> 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 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. <> Interested in doing business in Pennsylvania? endobj (The common level ratio factors are the mathematical reciprocals of the common level ratios.). [7] Adjusted by the Department of Revenue based on a Boards Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. Sign up to receive the latest Pennsylvania news, direct to your inbox. @d`+U Common Level Ratio Factor - Enter the common. <> [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. For 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. These factors are the mathematical reciprocals of the actual common level ratio. %PDF-1.7 The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. Do not reduce the assessed value. endobj 5. 2013 Daniel B. 294. 1 0 obj No statutes or acts will be found at this website. 532 0 obj <> endobj CERTIFICATION OF AVERAGE RATIOS. endobj endstream endobj startxref HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 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 These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. Pennsylvania Bulletin full text database. value and the common level ratio factor. . If the transfer is not exempt Y3 s3sYbz=ng,ec`8tF + B. Evans, Attorney at Law P.O. based on the average ratio between the assessed value and fair market 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 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. %PDF-1.7 % revised factor reflecting a change in the assessment ratio or <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> value of the entire real estate, per records of the county. 0 1709.1501, et seq. 102.35 0244. assessment base change or assessment ratio change, 38 Pa.B. 1283), 7/1/22to6/30/23(52 Pa.B. <> 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 endstream endobj 87 0 obj <>stream 545 0 obj <> endobj [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. Assessment is the basis upon which taxing authorities tax a property. of different browsers, this version may differ slightly from the 2 0 obj 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 H Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. property and the "common level ratio factor," which is xrVU=RXF1T xfdFLH!! Westmoreland County: $157,200: $2,318: 1.47% . 4 0 obj hbbd```b`` [5] Adjustment made by the Department of Revenue to reflect an All rights reserved. 'Gp0JxAg Sd.&B0I:E)WGwzw0Ir'B ;F BXG =lKu)c4 )0%pW}=14|R*%?#B%yPd!H?Y~gQd3H~,A fld g77;s-NhUt_qX%kh^UWf\D$'=Sf=.g,H DL!jGD.:{_>Q@wDu8R0p.Ip;W&? /J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. 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 . 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 . stream Daniel B. Evans, Attorney at Law. 2866 (5/19/2012). Columbia 5.18 McKean 1.24 Westmoreland 8.13 When two factors are The methodology used is to include every valid sale as verified by the county assessor. effective until STEB certifies the 2012 factor. Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. 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. 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.
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