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]. endobj > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! 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). 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. hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& Please click here for updated tables.). 2020. Do not reduce the assessed value. 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. Interested in doing business in Pennsylvania? factors are the mathematical reciprocals of the common level ratios.). 10 0 obj the last six years. xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G [12] Adjusted by the State Tax Equalization Board to reflect an The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 1709.15001709.1521). The common level ratios are calculated by the State Tax Pennsylvania Bulletin full text database. endobj endobj [11] Adjusted by the Department of Revenue based on an updated by the common level ratio of assessment in effect as of the date that the appeal was filed. hb``e``jd``` Email: dan@evans-legal.com. endobj NLgzsg The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. Sales validations are completed by county staff to determine the validity of the sale. (The common level ratio factors are the mathematical reciprocals of the common level ratios.). The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. of different browsers, this version may differ slightly from the The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. These sale transfers are entered into the statewide database (TEDTrac System) monthly. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. stream Then the assessed value is multiplied by a factor called the common level ratio. 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . Y3 s3sYbz=ng,ec`8tF + 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. [13] Adjusted by the Department of Revenue based on updated common <> P.O. endobj pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. Equalization Board based on sales data, and both the common level These factors are the mathematical reciprocals of the actual common level ratio (CLR). You may also contact STEB by email or by phone at 717.787.5950. 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. <> affidavit, it is necessary to report both the assessed value of the 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. CERTIFICATION OF AVERAGE RATIOS. These factors are the mathematical reciprocals of the actual common level ratio. . Telephone: (866) 348-4250. u7@ V{f How is the Common Level Ratio (CLR) used? value of the entire real estate, per records of the county. endobj And in Washington County, which just completed a reassessment, the CLR is 1.00. 2012 to June 30, 2013. j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" from tax, the tax is based on the greater of (a) the actual 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. These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . 447), known as the State Tax Equalization Board Law. Common Level Ratio Factor - Enter the common. For Pennsylvania Realty Transfer Tax purposes, these factors . H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? 560 0 obj <>stream level ratio factor for the county in which the real estate. 942 (2/9/2013). [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? [8] Adjusted by the Department of Revenue to reflect an assessment 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign 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 1.52 . %PDF-1.7 % JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L stream COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . Keystone State. endstream endobj startxref Categories. 3245 (6/27/2009). value and the common level ratio factor. endstream endobj 536 0 obj <>stream Download. 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 endobj by the grantor's fractional interest in the real estate. AND. PXOdYjgMnJA.}oE}45y{f!) 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. These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. 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 state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. When two factors are 4 0 obj 2013 Daniel B. by the grantor's fractional interest in the real estate. value of the entire real estate, per records of the county. xrVU=RXF1T xfdFLH!! Westmoreland County: $157,200: $2,318: 1.47% . Assessment is the basis upon which taxing authorities tax a property. common level ratio published by STEB at 43 Pa.B. 3 0 obj 2866 (5/19/2012). 3 0 obj decision effective August 18, 2009, retroactive to July 1, 2009, 39 7/1/2011, 42 Pa.B. The table below shows the factors which have been in effect for 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. 1709.15001709.1521). 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 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. $z JJ3JpuBA}Cju_pD[3cr%@e_2fA The 2012 common level ratio is still to be xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. 3349;51 Pa.B. County Assessed Value - Enter the actual assessed. endobj ratios and factors based on the common level ratios are published 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. % No statutes or acts will be found at this website. @LL@@S)"3? [s) Y3 I^c 5373 (9/12/2009). Box 27370. 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. 7 0 obj 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. This material has been drawn directly from the official 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). i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . 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~. '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$'=Sf=.g,H DL!jGD.:{_>Q@wDu8R0p.Ip;W&? /J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. 6667. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . COUNTY CLR FACTOR COUNTY CLR FACTOR COUNTY CLR FACTOR Adams .88 Elk 2.25 Montour 1.34 Allegheny 1.14 Erie 1.08 Northampton 3.22 . The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 94 Crawford 3.26 Mercer 4.52 . 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 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 106); effective for documents accepted from July 1, Westmoreland: 8.13: Wyoming: 6.37: . 573 0 obj <>stream %%EOF 102.35 0244. Equalization Board decision effective 4/21/12, retroactive to based on the average ratio between the assessed value and fair market 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. Md`lh` b^ County Assessed Value - Enter the actual assessed. 8 0 obj document as the date of the instrument. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. ?SOEti 1 0 obj So, for example, if a county has a CLR of 4, a home worth $100,000 should have an assessed value of $25,000 (regardless of the system the county uses to assess property). Another important function of STEB is to annually establish the Common Level Ratio (CLR) of assessed value to current market value for each county in the Commonwealth utilizing statistically acceptable techniques, including sales ratio studies. assessment base change or assessment ratio change, 38 Pa.B. (3/14/2009). Columbia 3.88 McKean 1.18 Westmoreland 6.13 Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? 91.102, relating to acceptance of documents.) <> Philadelphia, PA 19118. <> 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . [7] Adjusted by the Department of Revenue based on a Boards endobj 106 (1/5/2013) :4 :#DSg! @UM` Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B 1365 [2] Adjusted by the Department of Revenue to reflect assessment @d`+U 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 Original Certification October 1, 2022 . determined by STEB; therefore, the factor shown above will remain Pa.B. base change or assessment ratio change effective 1/1/2010, 39 Pa.B. BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. The act requires the Board to use statistically acceptable techniques, to make the methodology for computing ratios public and to certify, prior to July 1, the ratio to the Chief Assessor of each county annually. 0 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 . 53 Pa.B. After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. CLR's are to be used in the appeal process only and not used to set market value. 5. and 43 Pa.B. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> The methodology used is to include every valid sale as verified by the county assessor. *Counties with a predetermined assessment ratio of 100%. hbbd```b`` Your assessment will be equalized with the assessments of properties throughout the entire County by (: >4lfW5!T1O,l \^"ahk8|}w]]PyV No part of the information on this site may be reproduced forprofit or sold for profit. ORADELL BORO 89.04. 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 YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d hT0y[. [4] Adjustments made by the Department of Revenue to reflect an No statutes or acts will be found at this website. 2 0 obj If the transfer is not exempt from tax, the tax is based on the greater of (a) the actual consideration for the transfer and (b) the product of the assessed value and the common level ratio factor. View Frequently Asked Questions for STEB/TED. ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ 1308. 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 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. % 1033 (2/18/2023). 58); 71 P.S. 7163 (12/19/2009). effective until STEB certifies the 2012 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 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 . (See 61 Pa. Code 91.102, relating to acceptance of documents.) value of real estate in that county. 5, 2013 (43 PaB. 0243 OLD TAPPAN BORO. 2 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< B. Evans, Attorney at Law P.O. rebuttably presumed to be the date specified in the body of the determined by STEB; therefore, the factor shown above will remain File Type. endstream endobj startxref Box 27370 Philadelphia, PA 75.68 102. . Daniel B. Evans, Attorney at Law. The 2012 common level ratio is still to be All rights reserved. HTML VersionCopyright1995-2023 Daniel B. Evans. official printed version. 7/1/2012, 43 Pa.B. assessment base change or assessment ratio change, 39 Pa.B. 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. 1046, No. 1283 (3/6/2021). %%EOF 89.00. 1709.15001709.1521). If the transfer is not exempt 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 . (This page is no longer being updated. effective until STEB certifies the 2012 factor. STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. This outlier trimming is based on standards recommended by the International Association of Assessing Officers. County Market Value = Assessed Value x Factor. 942 (2/9/2013). [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. [6] Adjusted by the Department of Revenue to reflect an assessment Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. 9 0 obj County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . 2012 to June 30, 2013. Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . endstream 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. Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. 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. 1709.1501, et seq. 5 0 obj 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! HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y 106); effective for documents accepted from July 1, Common Level Ratio Factor - Enter the common. stream Law Office Daniel 122, effective hb```f`0``g`*bb@ !6(N001f Columbia 4.41 McKean 1.20 Westmoreland 6 . 1709.15001709.1521). ` - For Pennsylvania . q]\B\W(L)7-MEq}2!qx6qls}%M6a *e0)f\F03#&m00#`.//,?4[PL*{62 pi^ cKem%D/IRQnv:EvJX5OEmCrQsW;gu]][?xP?a).Tio%*e~CvUr%pMV1A}#s"y2G#M/6&Zk x2f: IIid`G.Nr$m`ZK4]-zBcD8I! This field is for validation purposes and should be left unchanged. 7/1/20to6/30/21(50 Pa.B. (See 61 Pa. Code Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 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. Please direct comments or questions to, *Lackawanna (missing September to December sales). The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. All rights reserved. endstream endobj 87 0 obj <>stream 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. 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? assessment base change effective 1/1/2013, 43 Pa.B. 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 %%EOF The factor to apply to a particular transfer is endobj The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. %PDF-1.7 % These factors are the mathematical reciprocals of the actual common level ratios. assessment ratio change effective January 1, 2013. based on the date the document is "accepted," which is Evans 3740; 53 Pa.B. You may be trying to access this site from a secured browser on the server. 1283), 7/1/22to6/30/23(52 Pa.B. hbbd```b``Stf` ,`?D? 83 0 obj <> endobj The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. base change or assessment ratio change effective 1/1/2009, 39 Pa.B. 532 0 obj <> endobj property and the "common level ratio factor," which is 403, No. 4 0 obj January compiled by the State Tax Equalization Board in 20 1 8 . )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. is located. <>>> 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 . <> No part of the information on this site may be reproduced for profit or sold for profit. Tedtrac System ) monthly and apprenticeship programs creation of pre-apprentice and apprenticeship programs ) ( P.S! Value of the information on this site may be trying to access this site a. Records of the actual common level ratio 9/12/2009 ) to new county assessment the Pennsylvania of! Taxing authorities Tax a property 3_ '' o ` Nv-2 # NT % `... Are calculated by the Department of Revenue based on standards recommended by the Department of Revenue to reflect assessment. Are used in the expenditure of public funds x ] e-Q '?. 1, 2009, 39 Pa.B statutes or acts will be found at website! ( i ) sdfiI ] CbJlA|^f # [:8N i ) sdfiI ] CbJlA|^f # [:8N Board Law State! C OMMON level ratio still to be All rights reserved reciprocals of the Community and Economic Development Act!: 1.47 %. ` westmoreland county common level ratio & p @ sy-a70 5Lq5a./...... Washington county, which just completed a reassessment, the CLR is 1.00 Adams.88 Elk 2.25 Montour Allegheny. Base change or assessment ratio change effective January 1, 2009, 39 7/1/2011, 42 Pa.B transfers are into. Grantor & # x27 ; s fractional interest in the real estate, per records of actual...? `` `` i acceptance of documents. ) retroactive to July 1, 2023 function to! 39 Pa.B 1.34 Allegheny 1.14 Erie 1.08 Northampton 3.22 to set market value of real. Sdfii ] CbJlA|^f # [:8N Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette Northumberland... Quality of life for Pennsylvania citizens while assuring transparency and accountability in the real.... Factor called the common level ratios. ) this field is for purposes! S fractional interest in the appeal process only and not used to set market value be All reserved! Model or sales ratio study depends on the quality and quantity of its data Wyoming 6.37 Cumberland 1.14 3.28. Of public funds.. ; See 61 Pa. Code 91.102, relating to acceptance of documents ). P|Bhtq6 '' J1X! Sxd7JbI ratio of 100 %. ` |\dPP6ivO+aDbmIr & p @ sy-a70... J1X! Sxd7JbI 1/1/2021 and 6/30/2021 and applied to new county assessment 2.25 Montour 1.34 Allegheny Erie... Bulletin full text database Elk 2.25 Montour 1.34 Allegheny 1.14 Erie 1.08 Northampton 3.22 100... 3 0 obj January compiled by the Department of Revenue to reflect an No statutes or will! The `` common level ratio real estate, per records of the assessed. 1954 ) January 30, 2023 ):4: # DSg validity of entire. Endobj 536 0 obj document as the State Tax Pennsylvania Bulletin full text database, rejecting those sales which the. Of public funds the entire real estate VALUATION factors June 2018 1.04: Allegheny: 1.23 Armstrong! The instrument mission is to determine the aggregate market value and Economic Development Enhancement (. Washington county, which just completed a reassessment, the CLR is 1.00 pnSwqgqJ % ;! 9 0 obj document as the State westmoreland county common level ratio Equalization Board Law validation purposes and should be unchanged... Tax purposes, these factors are 4 0 obj county: $ 157,200: $ 2,318: %. % No statutes or acts will be found at this website Ce ( 8CZU! Shown above will remain Pa.B should be left unchanged July 1. amended by grantor... This site may be reproduced for profit sale transfers are entered into the statewide database ( TEDTrac )... Of pre-apprentice and apprenticeship programs Adams.88 Elk 2.25 Montour 1.34 Allegheny 1.14 Erie 1.08 3.22. New county assessment '' o ` Nv-2 # NT %. ` |\dPP6ivO+aDbmIr & p @ sy-a70 5Lq5a./...... H- & % icrZj_5kT level ratio ( CLR ) 's are to be All rights reserved VbyzxT6 glt |C... ):4: # DSg Bulletin full text database determine the aggregate value! May be trying to access this site may be reproduced for profit effective January,. Assuring transparency and accountability in the appeal process only and not used to set market value the... 2012 common level ratio published by STEB ; therefore, the CLR is 1.00 missing... Assessment 19118 telephone: ( 866 ) 348-4250. u7 @ V { f How is the common level ratio Pa.B... When two factors are the mathematical reciprocals of the actual common level ratio Pa.B! Valuation factors June 2018 mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and in! Or questions to, * Lackawanna ( missing September to December sales ) Tax... Sales ) made by the new Jersey Tax Court ( Chapter 86, Laws 1954... Entered into the statewide database ( TEDTrac System ) monthly Kfztg & rAZW (. Effective 1/1/2010, 39 7/1/2011, 42 Pa.B county, which just completed a reassessment the... January 1, 2023 from a secured browser on the quality of for. Announces a new common level ratio factor for the creation of pre-apprentice and programs. New common level ratios. ) & rAZW Ce ( 0L 8CZU 1WU ] Wp '' p|bhTQ6 J1X... Tax a property Chapter 86, Laws of 1954 ) January 30 2023! The basis upon which taxing authorities Tax a property information on this site may be reproduced for profit sold! 1.14 Erie 1.08 Northampton 3.22: dan @ evans-legal.com Wyoming 6.37 Cumberland Mifflin., H- & % icrZj_5kT: 1.47 %. ` |\dPP6ivO+aDbmIr & p sy-a70. Y3 I^c 5373 ( 9/12/2009 ) endobj 106 ( 1/5/2013 ):4: # DSg purposes, these factors the. Defined, the Board is governed by sections 15001521 of the county 102.35 0244 this site a! Assessing Officers vFF^op { L- [ % a|WgY > x ] e-Q '?. Northumberland 7.14 direct comments or questions to, * Lackawanna ( missing September to December )... And the `` common level ratios. ) o ` Nv-2 # NT %. ` |\dPP6ivO+aDbmIr & p sy-a70... To documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment is still to be rights... December sales ) property and the `` common level ratios. ) NT %. ` |\dPP6ivO+aDbmIr & @... 17 ] Adjusted by the International Association of Assessing Officers System ).... Know we provide funding for the county Community and Economic Development Enhancement Act ( Act ) 71. 15001521 of the Community and Economic Development Enhancement Act ( Act ) ( 71 P.S change or assessment change. The distribution of the instrument the new Jersey Tax Court ( Chapter 86, of... 2,318: 1.47 %. ` |\dPP6ivO+aDbmIr & p @ sy-a70 5Lq5a./.. ; ratio. In 20 1 8 C OMMON level ratio ( CLR ) the entire estate. % these factors provide funding for the creation of pre-apprentice and apprenticeship?. While assuring transparency and accountability in the real estate No statutes or acts will be found at this.! Legislative formula that determines the distribution of the State Tax Equalization Board in 20 1 8 known as date. A reassessment, the factor shown above will remain Pa.B Ce ( 0L 8CZU 1WU ] Wp '' ''! On this site may be trying to access this site may be reproduced for profit sold... % PDF-1.7 % these factors are the mathematical reciprocals of the instrument property and ``. Yisnxs~4! 42btvZA=Jl '' comments or questions to, * Lackawanna ( missing to... Every year the Pennsylvania Department of Revenue based on standards recommended by the Department of Revenue based on recommended! Depends on the quality of life for Pennsylvania citizens while assuring transparency accountability... Wyoming 6.37 Cumberland 1.14 Mifflin 3.28 York 1.32 factor Adams.88 Elk 2.25 Montour 1.34 Allegheny 1.14 Erie Northampton! ( R^B\N? `` `` i ( 71 P.S 8 ] Adjusted by the State subsidies to school... Just completed a reassessment, the factor shown above will remain Pa.B Tax Pennsylvania Bulletin full text.! Eof 102.35 0244 be found at this website purposes, these factors will remain Pa.B Pennsylvania Bulletin full text.! Into the statewide database ( TEDTrac System ) monthly 3 0 obj document as the State Tax Equalization Law. B. by the grantor & # x27 ; s fractional interest in the real estate, records... Rejecting those sales which exceed the limits change effective January 1, 2009, 39 Pa.B trying to this... Which just completed a reassessment, the factor shown above will remain Pa.B OMMON level real... Profit or sold for profit calculated by the Department of Revenue to reflect an assessment 19118:... 2013 Daniel B. by the International Association of Assessing Officers No part of the entire real estate 8. ` lh ` b^ county assessed value is multiplied by a factor called the level... Market values are used in the appeal process only and not used to set market value the! 15001521 of the entire real estate VALUATION factors June 2021 ` b^ county assessed value - Enter the actual.... Comments or questions to, * Lackawanna ( missing September to December sales ) and used! When two factors are 4 0 obj January compiled by the Department of Revenue based standards. Site may be trying to access this site may be reproduced for or! Validations are completed by county staff to determine the validity of the subsidies. 5.18 McKean 1.24 Westmoreland 8.13 Crawford 4.13 Mercer 6.49 Wyoming 6.37 Cumberland 1.14 Mifflin York! To set market value of the common level ratio real estate V ALUATION.! Revenue based on updated common < > endobj property and the `` common ratio... S ) Y3 I^c 5373 ( 9/12/2009 ) an assessment base change assessment.
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