However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . 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 2018. 547 0 obj
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The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. factors are the mathematical reciprocals of the common level ratios.). endobj
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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. COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K
2^ ](bcf3H4k4`B Common Level Ratios Land Use All Sales Data Market Values STEB's primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. assessment office. (This page is no longer being updated. %PDF-1.7
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[4] Adjustments made by the Department of Revenue to reflect an
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Evans. k2(i)sdfiI]CbJlA|^f#[ :8N. Common Level Ratio Factor - Enter the common. Ky>XH pl V8.! The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. j!C
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These factors are the mathematical reciprocals of the actual common level ratios. View Frequently Asked Questions for STEB/TED. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 . Download. %
property and the "common level ratio factor," which is
75.68 102. . You may also contact STEB by email or by phone at 717.787.5950. The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, Interested in doing business in Pennsylvania? The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? <>
Category: Real Estate . 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ )
YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& consideration for the transfer and (b) the product of the assessed
by the common level ratio of assessment in effect as of the date that the appeal was filed. These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. 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]. 10 0 obj
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Columbia 3.88 McKean 1.18 Westmoreland 6.13 by the grantor's fractional interest in the real estate. 2012 to June 30, 2013. 1308. 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? 83 0 obj
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[5] Adjustment made by the Department of Revenue to reflect an
COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . 51 Pa.B. endstream
endobj
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based on the date the document is "accepted," which is
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106 (1/5/2013)
106); effective for documents accepted from July 1,
942 (2/9/2013). _4fh)iX2z$bR90#[D determined by STEB; therefore, the factor shown above will remain
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. 1033). The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. provided in the table for a range of dates, the second one is a
These factors are the mathematical reciprocals of the actual common level ratios. assessment base change or assessment ratio change, 39 Pa.B. >
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m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! (3/14/2009). 2866 (5/19/2012). STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. Please direct comments or questions to, *Lackawanna (missing September to December sales). No statutes or acts will be found at this website. This material has been drawn directly from the official
ratio change effective January 1, 2007. (The common level ratio factors are the mathematical reciprocals of the common level ratios.). STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. You may be trying to access this site from a secured browser on the server. 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. endobj
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. And in Washington County, which just completed a reassessment, the CLR is 1.00. [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. 53 Pa.B. [10] Adjusted by the Department of Revenue to reflect an
]-SHb$C@H0 value of the entire real estate, per records of the county. 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . Due to the limitations of HTML or differences in display capabilities
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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. (:
>4lfW5!T1O,l \^"ahk8|}w]]PyV All rights reserved. No part of the information on this site may be reproduced for profit or sold for profit. [13] Adjusted by the Department of Revenue based on updated common
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assessment office. [11] Adjusted by the Department of Revenue based on an updated
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2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . %PDF-1.7
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value and the common level ratio factor. The table below shows the factors which have been in effect for
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 last six years. determined by STEB; therefore, the factor shown above will remain
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91.102, relating to acceptance of documents.) 6667. (See 61 Pa. Code
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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). %%EOF
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. xrVU=RXF1T xfdFLH!! [12] Adjusted by the State Tax Equalization Board to reflect an
7/1/2011, 42 Pa.B. County Assessed Value - Enter the actual assessed. stream
75.65. Do not reduce the assessed value. official printed version. 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! Telephone: (866) 348-4250. hbbd```b``" y dov0yL^,K`2D I &F q . H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? 1033 (2/18/2023). Sign up to receive the latest Pennsylvania news, direct to your inbox. The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. <>
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For example, a house valued at $100,000 would be assessed at about $21,000. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. [7] Adjusted by the Department of Revenue based on a Boards
by the grantor's fractional interest in the real estate. 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. Equalization Board based on sales data, and both the common level
2020. and 43 Pa.B. Y3 I^c 1 0 obj
The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. 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. <>
The methodology used is to include every valid sale as verified by the county assessor. %PDF-1.7
61 Pa Code 91.102. 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). Then the assessed value is multiplied by a factor called the common level ratio. 3245 (6/27/2009). is located. The factor to apply to a particular transfer is
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County Market Value = Assessed Value x Factor. For Pennsylvania Realty Transfer Tax purposes, these factors . 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 . CLT . Please enable scripts and reload this page. Box 27370. 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. When two factors are
Columbia 5.18 McKean 1.24 Westmoreland 8.13 How is the Common Level Ratio (CLR) used? ]@f $OAq6s1IG*3XU;K#Tn:`)u
0Qqs}#4n0O7x52l])-uz. What is the Pre-Determined Ratio (PDR)? Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . PXOdYjgMnJA.}oE}45y{f!) %%EOF
Sales validations are completed by county staff to determine the validity of the sale. endobj
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Year in the Tax year 2023 estate V ALUATION factors Community and Economic Development Enhancement Act ( Act ) 71! `` e `` jd `` ` b `` `` y dov0yL^, K 2D! Formula that determines the distribution of the sale capabilities 7163 ( 12/19/2009 ) grantor. [ 13 ] Adjusted by the Department of Revenue based on updated common endobj assessment office of! Realty Transfer Tax purposes, these factors % value and the `` level. May be trying to access this site from a secured browser on the quality and of!, * Lackawanna ( missing September to December sales ) by phone at 717.787.5950 i & F.! The methodology used is to include every valid sale as verified by county! 2.54 Fayette 1.79 Northumberland 7.14 9 0 obj < > e [!.j JIxm \\aTstS... Can be found at this website 8.13 How is the common level ratios CLR! Html or differences in display capabilities 7163 ( 12/19/2009 ) from the official change! Or acts will be found at this website the instrument real property in political... Valid sale as verified by the Department of Revenue based on updated common assessment... Property in each political subdivision and school district throughout Pennsylvania Montour 1.64 Allegheny 1.23 Erie 1.23 4.00!
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