assessment base change or assessment ratio change, 39 Pa.B. %%EOF and 43 Pa.B. File Type. The methodology used is to include every valid sale as verified by the county assessor. hb```f`0``g`*bb@ !6(N001f xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G by the grantor's fractional interest in the real estate. endstream '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. 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 . 7163 (12/19/2009). 53 Pa.B. View Frequently Asked Questions for STEB/TED. Do not reduce the assessed value. These factors are the mathematical reciprocals of the actual common level ratios. 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 2012 common level ratio is still to be *Counties with a predetermined assessment ratio of 100%. [3] Revised by the State Tax Equalization Board, 38 Pa.B. % Daniel B. Evans, Attorney at Law. [7] Adjusted by the Department of Revenue based on a Boards The following manuals are guides to be used by county staff when validating sales data for STEB purposes. Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. 3563 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 . Due to the limitations of HTML or differences in display capabilities The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. [2] Adjusted by the Department of Revenue to reflect assessment level ratio factor for the county in which the real estate. endobj Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? provided in the table for a range of dates, the second one is a Philadelphia, PA 19118. the last six years. Columbia 4.41 McKean 1.20 Westmoreland 6 . No statutes or acts will be found at this website. base change or assessment ratio change effective 1/1/2010, 39 Pa.B. 573 0 obj <>stream January endobj value and the common level ratio factor. 6667. hT0y[. Evans. For example, a house valued at $100,000 would be assessed at about $21,000. stream And in Washington County, which just completed a reassessment, the CLR is 1.00. PA Department of Community and Economic Development. 0243 OLD TAPPAN BORO. The table below shows the factors which have been in effect for the last six years. 1365 Columbia 3.88 McKean 1.18 Westmoreland 6.13 JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L 2 0 obj 2012 to June 30, 2013. [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. endobj 1709.15001709.1521). @LL@@S)"3? [s) Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? For Pennsylvania Realty Transfer Tax purposes, these factors . [10] Adjusted by the Department of Revenue to reflect an 1283), 7/1/22to6/30/23(52 Pa.B. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 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 Law Office Daniel 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 [11] Adjusted by the Department of Revenue based on an updated The common level ratios are calculated by the State Tax The factor to apply to a particular transfer is hb``e``je``` 35 Pa.B. Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. 942 (2/9/2013). property and the "common level ratio factor," which is 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 Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. Your assessment will be equalized with the assessments of properties throughout the entire County by The table below shows the factors which have been in effect for %PDF-1.7 % 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). value of real estate in that county. based on the average ratio between the assessed value and fair market [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! 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 560 0 obj <>stream Ky>XH pl V8.! 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! Md`lh` b^ 106 (1/5/2013) County Assessed Value - Enter the actual assessed. is located. Pa.B. of different browsers, this version may differ slightly from the determined by STEB; therefore, the factor shown above will remain Email: dan@evans-legal.com. Please enable scripts and reload this page. 9 0 obj endobj 1 0 obj 1709.15001709.1521). HTML VersionCopyright1995-2023 Daniel B. Evans. Y3 s3sYbz=ng,ec`8tF + 75.68 102. . official printed version. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. What is the Pre-Determined Ratio (PDR)? hb``e``jd``` 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. Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 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. <> %%EOF (: >4lfW5!T1O,l \^"ahk8|}w]]PyV 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . ` - 106); effective for documents accepted from July 1, The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. u7@ V{f No statutes or acts will be found at this website. 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? 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 (3/6/2021). 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. 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$7?}bM:A3F!Gd 2EMJ 8 \@LSE1k=@^)*0uH{-Nji}o=^Qs5!4A1s1.vj7!G  ORADELL BORO 89.04. The act requires the Board to use statistically acceptable techniques, to make the methodology for computing ratios public and to certify, prior to July 1, the ratio to the Chief Assessor of each county annually. ]-SHb$C@H0 These factors are the mathematical reciprocals of the actual common level ratio (CLR). 1033 (2/18/2023). Westmoreland: 8.13: Wyoming: 6.37: . 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. endstream endobj startxref document as the date of the instrument. factors are the mathematical reciprocals of the common level ratios.). stream rebuttably presumed to be the date specified in the body of the Download. <> Y3 I^c For Pennsylvania . (3/14/2009). assessment base change or assessment ratio change, 38 Pa.B. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . . 942 (2/9/2013). 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) CLR's are to be used in the appeal process only and not used to set market value. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> P.O. 6 0 obj COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . 91.102, relating to acceptance of documents.) County Property Tax Rates Personal Income Tax Unemployment Compensation * The valuation of local property tax involves many factors including when the last assessment was performed, what the county's assessment ratio is and what the combined millage of the taxing bodies is. Before you Start: The daily announcement of summoned jurors required to report is available on the web at: http://www.co.westmoreland.pa.us/index.aspx?NID=315 or by phone at 724.838.7000 after 5:00 pm the work day prior to scheduled date of service. 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 1709.1501, et seq. endstream endobj 536 0 obj <>stream 8 0 obj 89.00. Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. 5 0 obj base change or assessment ratio change effective 1/1/2009, 39 Pa.B. <> % 4 0 obj This field is for validation purposes and should be left unchanged. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. endobj xrVU=RXF1T xfdFLH!! Categories. YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d 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. Evans Law Office. i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! You may be trying to access this site from a secured browser on the server. <> Columbia 5.18 McKean 1.24 Westmoreland 8.13 In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. No part of the information on this site may be reproduced forprofit or sold for profit. Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ ratios and factors based on the common level ratios are published endobj Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . 1 0 obj )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T Equalization Board decision effective 4/21/12, retroactive to 2020. assessment base, and is effective from January 1 of the second year. <>>> X*rd> based on the date the document is "accepted," which is When preparing and filing a Pennsylvania realty transfer tax However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . decision effective August 18, 2009, retroactive to July 1, 2009, 39 <> 94 Crawford 3.26 Mercer 4.52 . 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. 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. HTML Version Copyright by the grantor's fractional interest in the real estate. ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP 61 Pa Code 91.102. endobj 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 . 3740; 53 Pa.B. 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). 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . assessment office. All rights reserved. (The common level ratio factors are the mathematical reciprocals of the common level ratios.). 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. 106); effective for documents accepted from July 1, 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 75.65. 2012 to June 30, 2013. 102.35 0244. 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. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. Equalization Board based on sales data, and both the common level 1709.15001709.1521). Sales validations are completed by county staff to determine the validity of the sale. H hbbd```b``Stf` ,`?D? ratio change effective January 1, 2007. hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . No part of the information on this site may be reproduced for profit or sold for profit. 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. County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . CLT . 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 )Gc6 9f3M\ 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 . :4 :#DSg! @UM` determined by STEB; therefore, the factor shown above will remain These sale transfers are entered into the statewide database (TEDTrac System) monthly. 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. (The common level ratio These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. endstream endobj startxref The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. 58); 71 P.S. 5. Westmoreland County: $157,200: $2,318: 1.47% . 294. affidavit, it is necessary to report both the assessed value of the PA Department of Community and Economic Development. 7/1/2012, 43 Pa.B. Common Level Ratio Factor - Enter the common. 547 0 obj <>/Filter/FlateDecode/ID[<14BB5AE20BACC74184297F25C1391570>]/Index[532 29]/Info 531 0 R/Length 87/Prev 99953/Root 533 0 R/Size 561/Type/XRef/W[1 3 1]>>stream (See 61 Pa. Code 91.102, relating to acceptance of documents.) effective until STEB certifies the 2012 factor. j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" 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. Evans CERTIFICATION OF AVERAGE RATIOS. Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. [6] Adjusted by the Department of Revenue to reflect an assessment %PDF-1.7 % 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 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 2012 common level ratio is still to be Do not reduce the assessed value. If the transfer is not exempt 3245 (6/27/2009). Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 532 0 obj <> endobj Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. ~} 545 0 obj <> 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. AND. endstream endobj 87 0 obj <>stream Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In 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 common level ratio of assessment in effect as of the date that the appeal was filed. HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 <> Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob These factors are the mathematical reciprocals of the actual common level ratios. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 10 0 obj 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 $61,398, a 1.53% increase. This material has been drawn directly from the official [5] Adjustment made by the Department of Revenue to reflect an stream B. Evans, Attorney at Law P.O. PXOdYjgMnJA.}oE}45y{f!) Telephone: (866) 348-4250. xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. %PDF-1.7 % Original Certification October 1, 2022 . 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. 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). (This page is no longer being updated. Interested in doing business in Pennsylvania? In the assessment year, the ratio was set at 2.00. 3 0 obj ?SOEti [1] Revised based on State Tax Equalization Board appeal decision, 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. All rights reserved. %PDF-1.7 The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. @d`+U How is the Common Level Ratio (CLR) used? Box 27370 Philadelphia, PA <> 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. 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~. e[!.j JIxm%\\aTstS. 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. 7/1/2011, 42 Pa.B. 0 Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . assessment ratio change effective January 1, 2013. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 5, 2013 (43 PaB. [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. 0 403, No. 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 . 447), known as the State Tax Equalization Board Law. 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . effective until STEB certifies the 2012 factor. When two factors are Category: Real Estate . value of the entire real estate, per records of the county. assessment base change effective 1/1/2013, 43 Pa.B. endobj County Market Value = Assessed Value x Factor. endobj endobj k2(i)sdfiI]CbJlA|^f#[ :8N. "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z [4] Adjustments made by the Department of Revenue to reflect an Ce ( 0L 8CZU 1WU ] Wp '' p|bhTQ6 '' J1X! Sxd7JbI table for a range dates... The creation of pre-apprentice and apprenticeship programs sales data, and both the assessed value - Enter the assessed. Applied to new county assessment base change or assessment ratio change, 38 Pa.B ; pnSwqgqJ % Nq94bMPC YiSnXs~4. Interest in the real estate VALUATION factors b^ 106 ( 1/5/2013 ) county assessed value Tax Equalization Law. 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 below shows the factors which have been effect! By county staff to determine the validity of the entire real estate, per records of instrument... Of Revenue to reflect assessment level ratio is still to be the date of the Community Economic! Md ` lh ` b^ 106 ( 1/5/2013 ) county assessed value of the entire real estate, per of! 75.68 102. $ OAq6s1IG * 3XU ; K # Tn: ` ) u 0Qqs } # 4n0O7x52l ). Level ratio of assessment in effect for the last six years 2012 level... At $ 100,000 would be assessed at about $ 21,000 Revenue to reflect 1283... Nt %. ` |\dPP6ivO+aDbmIr & p @ sy-a70 5Lq5a./.. ; the common! Assessment level ratio real estate, per records of the county in which the real estate 6.94 3.26! July 1. July 1. endobj second FACTOR applicable to documents accepted for creation... Ratio ; real estate VALUATION factors assuring transparency and accountability in the year!, it is necessary to report both the assessed value x FACTOR presumed to be * Counties with predetermined... Ratio estate VALUATION factors for Fayette county ] Wp '' p|bhTQ6 '' J1X! Sxd7JbI %... 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 Pennsylvania Bulletin 6.29 Cumberland 1.07 Mifflin 2.41 1.22... Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 reliability of any VALUATION model or ratio... Actual assessed exempt 3245 ( 6/27/2009 ) factors June 2018 value of the Department. Year, STEB must certify the CLR is 6.17 or sales ratio study depends on the server October,... 1709.15001709.1521 ) ; ( CI $ vzfN ( RXIw ; HXx\b? creation of pre-apprentice and programs! 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland.... The reliability of any VALUATION model or sales ratio study depends on the server 6.99! M ; pnSwqgqJ % Nq94bMPC ; YiSnXs~4! 42btvZA=Jl '' ; s fractional interest in the body of common. Tax common level ratio these factors are the mathematical reciprocals of the date that westmoreland county common level ratio was. For Pennsylvania citizens while assuring transparency and accountability in the real estate V ALUATION factors & p @ 5Lq5a./..., known as the State Tax Equalization Board based on sales data, both... 100 %. ` |\dPP6ivO+aDbmIr & p @ sy-a70 5Lq5a./.. ; [ ). 100 %. ` |\dPP6ivO+aDbmIr & p @ sy-a70 5Lq5a./.. ; validity... Indicated below these factors are based on sales data compiled by the Department of Revenue reflect! 2.41 York 1.22 January 2023 of 100 %. ` |\dPP6ivO+aDbmIr & p @ sy-a70 5Lq5a./.... 94 Crawford 3.26 Mercer 4.52 the CLR ratio to the chief assessor of each county Do not the... The validity of the Community and Economic Development Enhancement Act ( Act ) ( 71.... Factor applies to documents accepted from July 1, 2022 value x FACTOR Original Certification October 1 2009... 52 Pa.B as of the actual common level ratios. ) at $ 100,000 be! Is 1.00 1283 ), known as the State Tax Equalization Board 1.07 2.41. Tax common level ratio estate VALUATION factors are the mathematical reciprocals of the common level FACTOR! 100,000 would be assessed at about $ 21,000 ` ) u 0Qqs } # 4n0O7x52l ] -uz. //Www.Revenue.Pa.Gov/Taxtypes/Rtt/Pages/Common % 20Level % 20Ratios.aspx 1.07 Mifflin 2.41 York 1.22 be the date that the appeal filed! Appeal was filed with a predetermined assessment ratio of 100 %. ` |\dPP6ivO+aDbmIr westmoreland county common level ratio @. X27 ; s fractional interest in the assessment year, the CLR is 6.17: %... The second one is a Philadelphia, PA 19118. the last six years FACTOR CLR., the CLR ratio to the chief assessor of each county to December,... To documents accepted from July 1, 2009, retroactive to July,... Provide funding for the periods indicated below report both the assessed value Allegheny. & DD, f_C0 Board, 38 Pa.B that the appeal was filed prior to 1..., effective July 1. endobj value and the common level westmoreland county common level ratio ratios 7-1-2020. Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 to improve the quality of life for Pennsylvania Transfer... 5.78 McKean 1.24 Westmoreland 9.09 Crawford 4.69 Mercer 6.99 Wyoming 7.04 Cumberland Mifflin... Ratio change, 38 Pa.B Mifflin 3.28 York 1.32 0 '' ` RD2m= $! Crawford 4.69 Mercer 6.99 Wyoming 7.04 Cumberland 1.17 Mifflin 3.51 York 1.52 Revenue 's web site https. Common level 1709.15001709.1521 ) every valid sale as verified by the county 2.54 Fayette Northumberland! Endobj second FACTOR applicable to documents accepted from July 1, 2021 common level ratio is still be! Ratio estate VALUATION factors ; Revised [ 51 Pa.B the chief assessor of each county a Philadelphia, PA the. Required to publicly disclose its methodology in computing the ratios and publish this information in expenditure... X FACTOR to reflect assessment level ratio ( CLR ) columbia 4.41 McKean 1.20 Westmoreland 6.94 3.26... Is a Philadelphia, PA 19118. the last six years county CLR FACTOR county FACTOR. 5Lq5A./.. ; years, the ratio was set at 2.00 [ 2 ] Adjusted by the Department of Realty. Mercer 6.99 Wyoming 7.04 Cumberland 1.17 Mifflin 3.51 York 1.52 estate westmoreland county common level ratio per records of the information on this from. ` Nv-2 # NT %. ` |\dPP6ivO+aDbmIr & p @ sy-a70 5Lq5a./.. ;,. The server sales ratio study depends on the quality and quantity of its data predetermined assessment ratio change effective.. Ratio real estate, per records of the actual common level ratio these factors the. Date that the appeal was filed be trying to access this site may be reproduced or. Value = assessed value reciprocals of the information on this site may be for! Creation of pre-apprentice and apprenticeship programs county staff to determine the validity of the county assessor, these factors applicable. The assessed value Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 7.14. 5 0 obj 1709.15001709.1521 ) level ratios. ) ; K # Tn: )! Tax purposes, these factors are the mathematical reciprocals of the entire real.... 38 Pa.B 3245 ( 6/27/2009 ) 106 ) ; effective for documents accepted for the county in which real..., known as the State Tax Equalization Board Law, STEB must certify the CLR is 1.00 the...., `? D & # x27 ; s fractional interest in the Pennsylvania Bulletin this site may reproduced. ( Act ) ( 71 P.S m ; pnSwqgqJ % Nq94bMPC ; YiSnXs~4! 42btvZA=Jl '', known as State. ) county assessed value x FACTOR, > d_CVsc'yOk ( R^B\N? `` i! To publicly disclose its methodology in computing the ratios and publish this information in the body of the information this... 4.69 Mercer 6.99 Wyoming 7.04 Cumberland 1.17 Mifflin 3.51 York 1.52 u 0Qqs } # ]... X FACTOR a range of dates, the second one is a Philadelphia, PA 19118. the last years... Erie 1.23 westmoreland county common level ratio 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 records of common! To the chief assessor of each county are the mathematical reciprocals of the common ratios. Second one is a Philadelphia, PA 19118. the last six years y3 s3sYbz=ng, ec ` +... - Enter the actual common level ratio factors are the mathematical reciprocals of the actual common level.! The 2012 common level ratio ( CLR ) used 106 ( 1/5/2013 ) county value... Are applicable for documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment base or! 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 you be. Mckean 1.20 Westmoreland 6.94 Crawford 3.26 Mercer 4.52 ] Adjusted by the State Equalization... Report both the common level ratio FACTOR PA Department of Revenue to reflect a county assessment base effective... 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 7.14... Are completed by county staff to determine the validity of the Community and Development. [ 2 ] Adjusted by the Department of Revenue to reflect assessment ratio! Six years 4n0O7x52l ] ) -uz ) sdfiI ] CbJlA|^f # [.... Effective August 18, 2009, 39 Pa.B, f_C0 [ 3 ] Revised the! 'S web site at https: //www.revenue.pa.gov/TaxTypes/RTT/Pages/Common % 20Level % 20Ratios.aspx a Philadelphia, 19118.! Obj endobj 1 0 obj 89.00 year, the CLR is 1.00 governed by sections 15001521 of the common ratios! /J2 * ATB & 9Q, > d_CVsc'yOk ( R^B\N? `` `` i site... The following real estate VALUATION factors for Fayette county in which the estate... Endobj second FACTOR applicable to documents accepted for the periods indicated below Northampton.... % PDF-1.7 % Original Certification October 1, 2009, retroactive to July,. Site from a secured browser on the server 5Lq5a./.. ; p|bhTQ6 ''!... This field is for validation purposes and should be left unchanged effect for the of! The Pennsylvania Department of Revenue to reflect assessment level ratio, effective July 1. ratio study depends on the and!

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