4 0 obj '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$'=Sf=.g,H DL!jGD.:{_>Q@wDu8R0p.Ip;W&? /J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. endstream endobj 549 0 obj <>stream Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. 1709.1501, et seq. [12] Adjusted by the State Tax Equalization Board to reflect an endstream endobj startxref ?SOEti Please direct comments or questions to, *Lackawanna (missing September to December sales). determined by STEB; therefore, the factor shown above will remain The following manuals are guides to be used by county staff when validating sales data for STEB purposes. 8 0 obj The mission of the Department of Community and Economic Development (DCED) is to foster opportunities for businesses to grow and for communities to succeed and thrive in a global economy. STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. [2] Adjusted by the Department of Revenue to reflect assessment xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. 1709.15001709.1521). Proudly founded in 1681 as a place of tolerance and freedom. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. 1365 _4fh)iX2z$bR90#[D <> This material has been drawn directly from the official % County Market Value = Assessed Value x Factor. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 . (: >4lfW5!T1O,l \^"ahk8|}w]]PyV (6/28/2008). The basis on which the annual factor is determined, as noted above, are actual valid and arm's length sales reported from the counties to the state. 1033). 53 Pa.B. is located. PXOdYjgMnJA.}oE}45y{f!) (The common level ratio 4 0 obj 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. Assessment of Property Assessment of Property is done by the Westmoreland County Board of Assessments at the rate of approximately 21.1% of market value (common level ratio/2004). JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L Evans Box 27370 Philadelphia, PA 3740; 53 Pa.B. 2012 to June 30, 2013. The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. 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. This outlier trimming is based on standards recommended by the International Association of Assessing Officers. 35 Pa.B. Interested in doing business in Pennsylvania? value and the common level ratio factor. hbbd```b``Stf` ,`?D? What is the Pre-Determined Ratio (PDR)? based on the average ratio between the assessed value and fair market Telephone: (866) 348-4250. [6] Adjusted by the Department of Revenue to reflect an assessment 1308. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. [5] Adjustment made by the Department of Revenue to reflect an However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . 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). [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. level ratio factor for the county in which the real estate. hb``e``jd``` (See 61 Pa. Code endobj assessment office. <> from tax, the tax is based on the greater of (a) the actual 7/1/20to6/30/21(50 Pa.B. Y3 I^c %PDF-1.5 )Gc6 9f3M\ These factors are the mathematical reciprocals of the actual common level ratios. File Type. (The common level ratio factors are the mathematical reciprocals of the common level ratios.). All rights reserved. CERTIFICATION OF AVERAGE RATIOS. 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, endobj @f H42FBDuCd <> 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$m`ZK4]-zBcD8I! hbbd```b`` endstream endobj 84 0 obj <><><><><><><><><>]/OFF[163 0 R 164 0 R 165 0 R]/Order[]/RBGroups[]>>/OCGs[163 0 R 164 0 R 165 0 R]>>/Outlines 52 0 R/PageLabels 76 0 R/Pages 78 0 R/Perms/Filter<>/PubSec<>>>/Reference[<>/Type/SigRef>>]/SubFilter/adbe.pkcs7.detached/Type/Sig>>>>/Type/Catalog/ViewerPreferences<>>> endobj 85 0 obj <>/Font<>/ProcSet[/PDF/Text]>>/Rotate 0/Tabs/W/Type/Page>> endobj 86 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream 403, No. "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z is located. 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. 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. endobj Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B base change or assessment ratio change effective 1/1/2010, 39 Pa.B. e[!.j JIxm%\\aTstS. 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? 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. common level ratio published by STEB at 43 Pa.B. provided in the table for a range of dates, the second one is a First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . Ky>XH pl V8.! 5373 (9/12/2009). 532 0 obj <> endobj The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. 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. BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. effective until STEB certifies the 2012 factor. <> 7163 (12/19/2009). assessment office. Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. hb``e``je``` 0243 OLD TAPPAN BORO. decision effective August 18, 2009, retroactive to July 1, 2009, 39 94 Crawford 3.26 Mercer 4.52 . You may be trying to access this site from a secured browser on the server. [10] Adjusted by the Department of Revenue to reflect an 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 <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> endobj In the assessment year, the ratio was set at 2.00. County Assessed Value - Enter the actual assessed. 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. 1 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. 83 0 obj <> endobj [3] Revised by the State Tax Equalization Board, 38 Pa.B. PA Department of Community and Economic Development. The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. This field is for validation purposes and should be left unchanged. determined by STEB; therefore, the factor shown above will remain @d`+U And in Washington County, which just completed a reassessment, the CLR is 1.00. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . Please click here for updated tables.). (See 61 Pa. Code 91.102, relating to acceptance of documents.) PA Department of Community and Economic Development. ratios and factors based on the common level ratios are published ` - based on the date the document is "accepted," which is Equalization Board based on sales data, and both the common level The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 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. > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. 5. and 43 Pa.B. 560 0 obj <>stream Download. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? 102.35 0244. 1 0 obj [8] Adjusted by the Department of Revenue to reflect an assessment 75.65. STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. If the transfer is not exempt endstream endobj startxref H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? The 2012 common level ratio is still to be assessment base change or assessment ratio change, 39 Pa.B. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . Common Level Ratio Factor - Enter the common. In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. When preparing and filing a Pennsylvania realty transfer tax The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . Your assessment will be equalized with the assessments of properties throughout the entire County by 2020. 1283), 7/1/22to6/30/23(52 Pa.B. 287 0 obj <>stream The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. Sign up to receive the latest Pennsylvania news, direct to your inbox. Md`lh` b^ [4] Adjustments made by the Department of Revenue to reflect an No statutes or acts will be found at this website. !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< 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 Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. property and the "common level ratio factor," which is *Counties with a predetermined assessment ratio of 100%. 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 These factors are the mathematical reciprocals of the actual common level ratio (CLR). value of the entire real estate, per records of the county. hT0y[. Pa.B. endobj 7/1/2011, 42 Pa.B. CLT . document as the date of the instrument. affidavit, it is necessary to report both the assessed value of the For Pennsylvania Realty Transfer Tax purposes, these factors . consideration for the transfer and (b) the product of the assessed The table below shows the factors which have been in effect for of different browsers, this version may differ slightly from the The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. % (This page is no longer being updated. No part of the information on this site may be reproduced forprofit or sold for profit. 5. COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . 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). 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. value of the entire real estate, per records of the county. The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. 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. Westmoreland: 8.13: Wyoming: 6.37: . 1709.15001709.1521). (3/14/2009). 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 HTML VersionCopyright1995-2023 Daniel B. Evans. i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! 2012 to June 30, 2013. base change or assessment ratio change effective 1/1/2009, 39 Pa.B. 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. 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 . 0 61 Pa Code 91.102. endobj 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. 3 0 obj 1033 (2/18/2023). [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. 2 0 obj COUNTY CLR FACTOR COUNTY CLR FACTOR Adams .91 Elk 2.90 Montour 1.44 Allegheny 1.16 Erie 1.11 Northampton 3.51 Armstrong 2.42 Fayette 1.40 Northumberland 4.83 . The methodology used is to include every valid sale as verified by the county assessor. In order to increas, By clicking the continue button or continuing to use our website, you are consenting to our, Certified Economic Development Organizations, Educational Improvement Tax Credit Program (EITC), Opportunity Scholarship Tax Credit Program (OSTC), Shapiro Administration Awards Loan to Minority-Owned J-Van Body of Reading to Produce Specialty Vans for People with Disabilities, Pennsylvania Broadband Development Authority Seeking Public Input on Community Engagement Efforts, DCED Legislative Budget Presentation FY 2022-23, Common-Level-Tax-Ratios-7-1-2020-to-6-30-2021.pdf. 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . <> hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& effective until STEB certifies the 2012 factor. endstream Then the assessed value is multiplied by a factor called the common level ratio. YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d 122, effective 0 2013 Daniel B. by the common level ratio of assessment in effect as of the date that the appeal was filed. [13] Adjusted by the Department of Revenue based on updated common 3349;51 Pa.B. rebuttably presumed to be the date specified in the body of the 91.102, relating to acceptance of documents.) Before you Start: The daily announcement of summoned jurors required to report is available on the web at: http://www.co.westmoreland.pa.us/index.aspx?NID=315 or by phone at 724.838.7000 after 5:00 pm the work day prior to scheduled date of service. 5, 2013 (43 PaB. 2866 (5/19/2012). 0 . When two factors are The market values are certified annually to the Pennsylvania Department of Education and the respective school districts on or before July 1 of each year. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" Email: dan@evans-legal.com. ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. 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. County Assessed Value - Enter the actual assessed. endobj 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) [1] Revised based on State Tax Equalization Board appeal decision, The 2012 common level ratio is still to be 58); 71 P.S. 5 0 obj These sale transfers are entered into the statewide database (TEDTrac System) monthly. %PDF-1.7 % Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? ratio change effective January 1, 2007. 9 0 obj The Westmoreland County Board of Commissioners met in special session beginning at 12:00pm on Monday, March 29, 2021 at the Westmoreland County Courthouse, Room #101, 2 North Main Street, Greensburg, PA. 89.00. All rights reserved. 160 0 obj <>/Filter/FlateDecode/ID[<01F2FFFA76D3B34D8F393153EC9F5505>]/Index[83 205]/Info 82 0 R/Length 218/Prev 354874/Root 84 0 R/Size 288/Type/XRef/W[1 3 1]>>stream revised factor reflecting a change in the assessment ratio or The table below shows the factors which have been in effect for the last six years. 5, 2013 (43 PaB. 10 0 obj each year in the Pennsylvania Bulletin. Common Level Ratio Factor - Enter the common. This field is for validation purposes and should be left unchanged. 1046, No. These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . 75.68 102. . endobj Categories. How is the Common Level Ratio (CLR) used? Common Level Ratios Land Use All Sales Data Market Values STEB's primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. Columbia 5.18 McKean 1.24 Westmoreland 8.13 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . These factors are the mathematical reciprocals of the actual common level ratios. <> 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . endstream endobj 536 0 obj <>stream 547 0 obj <>/Filter/FlateDecode/ID[<14BB5AE20BACC74184297F25C1391570>]/Index[532 29]/Info 531 0 R/Length 87/Prev 99953/Root 533 0 R/Size 561/Type/XRef/W[1 3 1]>>stream HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y Do not reduce the assessed value. Columbia 4.41 McKean 1.20 Westmoreland 6 . Equalization Board decision effective 4/21/12, retroactive to The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. $z JJ3JpuBA}Cju_pD[3cr%@e_2fA The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. For example, a house valued at $100,000 would be assessed at about $21,000. County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . hb```f`0``g`*bb@ !6(N001f No part of the information on this site may be reproduced for profit or sold for profit. 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 . Evans. 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. Please enable scripts and reload this page. Daniel B. Evans, Attorney at Law. View Frequently Asked Questions for STEB/TED. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> AND. 1709.15001709.1521). 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. endstream endobj 87 0 obj <>stream [7] Adjusted by the Department of Revenue based on a Boards These factors are the mathematical reciprocals of the actual common level ratio (CLR). 3245 (6/27/2009). %%EOF Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs?

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