Westmoreland: 8.13: Wyoming: 6.37: . These factors are the mathematical reciprocals of the actual common level ratios. assessment ratio change effective January 1, 2013. 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. [9] Adjusted by the Department of Revenue to based on a State Tax ratio change effective January 1, 2007. 3740; 53 Pa.B. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. stream [7] Adjusted by the Department of Revenue based on a Boards <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> :4 :#DSg! @UM` 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 2012 to June 30, 2013. 532 0 obj <> endobj [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. ` - value of the entire real estate, per records of the county. 75.68 102. . 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. Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. value of the entire real estate, per records of the county. Equalization Board decision effective 4/21/12, retroactive to 5. endobj *Counties with a predetermined assessment ratio of 100%. 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. B. Evans, Attorney at Law P.O. All rights reserved. The 2012 common level ratio is still to be endobj January When preparing and filing a Pennsylvania realty transfer tax [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. 7/1/2011, 42 Pa.B. No part of the information on this site may be reproduced forprofit or sold for profit. based on the average ratio between the assessed value and fair market provided in the table for a range of dates, the second one is a 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. (6/28/2008). The table below shows the factors which have been in effect for 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. Daniel B. Evans, Attorney at Law. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. PXOdYjgMnJA.}oE}45y{f!) [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. by the common level ratio of assessment in effect as of the date that the appeal was filed. 3349;51 Pa.B. 2020. 0 xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . endstream endobj 536 0 obj <>stream hbbd```b``" y dov0yL^,K`2D I &F q Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! Sign up to receive the latest Pennsylvania news, direct to your inbox. STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. Evans. [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? <> PA Department of Community and Economic Development. County Market Value = Assessed Value x Factor. Telephone: (866) 348-4250. The factor to apply to a particular transfer is 403, No. 106); effective for documents accepted from July 1, The table below shows the factors which have been in effect for the last six years. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 2866 (5/19/2012). 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. In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. assessment office. 5. 3245 (6/27/2009). property and the "common level ratio factor," which is [8] Adjusted by the Department of Revenue to reflect an assessment CERTIFICATION OF AVERAGE RATIOS. Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 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. hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& 1283 (3/6/2021). endobj 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 5373 (9/12/2009). Columbia 5.18 McKean 1.24 Westmoreland 8.13 hb``e``je``` The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. affidavit, it is necessary to report both the assessed value of the @d`+U common level ratio published by STEB at 43 Pa.B. ]-SHb$C@H0 The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. Common Level Ratio Factor - Enter the common. In the assessment year, the ratio was set at 2.00. '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. level ratio factor for the county in which the real estate. What is the Pre-Determined Ratio (PDR)? [1] Revised based on State Tax Equalization Board appeal decision, ORADELL BORO 89.04. base change or assessment ratio change effective 1/1/2009, 39 Pa.B. 1033). level ratio published by STEB in the Pennsylvania Bulletin January Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. NLgzsg value of real estate in that county. County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. 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. The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . PA Department of Community and Economic Development. factors are the mathematical reciprocals of the common level ratios.). [12] Adjusted by the State Tax Equalization Board to reflect an 1033 (2/18/2023). [4] Adjustments made by the Department of Revenue to reflect an _4fh)iX2z$bR90#[D 94 Crawford 3.26 Mercer 4.52 . The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. Columbia 3.88 McKean 1.18 Westmoreland 6.13 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. These factors are the mathematical reciprocals of the actual common level ratio (CLR). of different browsers, this version may differ slightly from the %PDF-1.7 % The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 83 0 obj <> endobj 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 . The common level ratios are calculated by the State Tax Common Level Ratio Factor - Enter the common. 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 . effective until STEB certifies the 2012 factor. Keystone State. 1709.15001709.1521). Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? <> Box 27370 Philadelphia, PA Please direct comments or questions to, *Lackawanna (missing September to December sales). 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. When two factors are Y3 s3sYbz=ng,ec`8tF + 122, effective The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. X*rd> <> <> (3/14/2009). You may also contact STEB by email or by phone at 717.787.5950. 6667. 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 (This page is no longer being updated. File Type. <> Box 27370. @f H42FBDuCd pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . hb```f`0``g`*bb@ !6(N001f 1709.15001709.1521). 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . determined by STEB; therefore, the factor shown above will remain assessment base, and is effective from January 1 of the second year. 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. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. )Gc6 9f3M\ The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, 53 Pa.B. This material has been drawn directly from the official 294. For Pennsylvania . 1709.15001709.1521). The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. This outlier trimming is based on standards recommended by the International Association of Assessing Officers. You may be trying to access this site from a secured browser on the server. COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . 9 0 obj (See 61 Pa. Code 91.102, relating to acceptance of documents.) 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 . $z JJ3JpuBA}Cju_pD[3cr%@e_2fA is located. View Frequently Asked Questions for STEB/TED. 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. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 102.35 0244. assessment base change or assessment ratio change, 39 Pa.B. Columbia 4.41 McKean 1.20 Westmoreland 6 . assessment base change effective 1/1/2013, 43 Pa.B. 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 Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In hbbd```b``Stf` ,`?D? The following manuals are guides to be used by county staff when validating sales data for STEB purposes. [11] Adjusted by the Department of Revenue based on an updated No statutes or acts will be found at this website. 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! by the grantor's fractional interest in the real estate. <> 106); effective for documents accepted from July 1, [3] Revised by the State Tax Equalization Board, 38 Pa.B. In order to increas, By clicking the continue button or continuing to use our website, you are consenting to our, Certified Economic Development Organizations, Educational Improvement Tax Credit Program (EITC), Opportunity Scholarship Tax Credit Program (OSTC), 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. Equalization Board based on sales data, and both the common level How is the Common Level Ratio (CLR) used? (The common level ratio 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. determined by STEB; therefore, the factor shown above will remain AND. %%EOF 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 statutes or acts will be found at this website. from tax, the tax is based on the greater of (a) the actual endstream endobj startxref 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). hT0y[. For Pennsylvania Realty Transfer Tax purposes, these factors . 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. 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) Law Office Daniel 61 Pa Code 91.102. 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. %PDF-1.7 % (: >4lfW5!T1O,l \^"ahk8|}w]]PyV 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. 447), known as the State Tax Equalization Board Law. rebuttably presumed to be the date specified in the body of the No part of the information on this site may be reproduced for profit or sold for profit. Evans Law Office. Philadelphia, PA 19118. endobj 51 Pa.B. Y3 I^c 573 0 obj <>stream [5] Adjustment made by the Department of Revenue to reflect an endstream endobj startxref 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . endobj Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. 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 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. 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. Due to the limitations of HTML or differences in display capabilities hb``e``jd``` Original Certification October 1, 2022 . 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. Please enable scripts and reload this page. 0 Sales validations are completed by county staff to determine the validity of the sale. 8 0 obj After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. Your assessment will be equalized with the assessments of properties throughout the entire County by 1 0 obj 287 0 obj <>stream The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. <> 5, 2013 (43 PaB. This field is for validation purposes and should be left unchanged. 3 0 obj The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. ~} 0 2 0 obj %%EOF endobj 89.00. 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 is located. Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. 1709.15001709.1521). 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 BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. <> 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. However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T If the transfer is not exempt <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> CLT . This field is for validation purposes and should be left unchanged. effective until STEB certifies the 2012 factor. 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? For example, a house valued at $100,000 would be assessed at about $21,000. !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< 560 0 obj <>stream assessment base change or assessment ratio change, 38 Pa.B. The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . endstream endobj startxref 1046, No. [2] Adjusted by the Department of Revenue to reflect assessment endstream 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'~(. 6 0 obj official printed version. 91.102, relating to acceptance of documents.) 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. Evans First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. The methodology used is to include every valid sale as verified by the county assessor. document as the date of the instrument. These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . 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 hbbd```b`` HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob Assessment is the basis upon which taxing authorities tax a property. 1308. endobj 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. 35 Pa.B. STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. 75.65. . 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]. Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . 2 0 obj consideration for the transfer and (b) the product of the assessed The market values are certified annually to the Pennsylvania Department of Education and the respective school districts on or before July 1 of each year. (The common level ratio factors are the mathematical reciprocals of the common level ratios.). County Assessed Value - Enter the actual assessed. the last six years. 3 0 obj based on the date the document is "accepted," which is These sale transfers are entered into the statewide database (TEDTrac System) monthly. Interested in doing business in Pennsylvania? All rights reserved. <>>> 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 . 7/1/20to6/30/21(50 Pa.B. endstream endobj 87 0 obj <>stream %PDF-1.7 YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d @LL@@S)"3? [s) And in Washington County, which just completed a reassessment, the CLR is 1.00. 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. Md`lh` b^ County Assessed Value - Enter the actual assessed. stream %PDF-1.7 % decision effective August 18, 2009, retroactive to July 1, 2009, 39 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  P.O. <> 7/1/2012, 43 Pa.B. These factors are the mathematical reciprocals of the actual common level ratios. 4 0 obj k2(i)sdfiI]CbJlA|^f#[ :8N. 7 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 . base change or assessment ratio change effective 1/1/2010, 39 Pa.B. i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! Categories. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. [13] Adjusted by the Department of Revenue based on updated common <> ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. compiled by the State Tax Equalization Board in 20 1 8 . endobj %PDF-1.5 1709.1501, et seq. assessment office. HTML Version Copyright Pennsylvania Bulletin full text database. HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y 942 (2/9/2013). 58); 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 . Please click here for updated tables.). 0243 OLD TAPPAN BORO. 1283), 7/1/22to6/30/23(52 Pa.B. Do not reduce the assessed value. 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. [10] Adjusted by the Department of Revenue to reflect an Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . So, for example, if a county has a CLR of 4, a home worth $100,000 should have an assessed value of $25,000 (regardless of the system the county uses to assess property). Proudly founded in 1681 as a place of tolerance and freedom. revised factor reflecting a change in the assessment ratio or Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . 942 (2/9/2013). q]\B\W(L)7-MEq}2!qx6qls}%M6a *e0)f\F03#&m00#`.//,?4[PL*{62 pi^ cKem%D/IRQnv:EvJX5OEmCrQsW;gu]][?xP?a).Tio%*e~CvUr%pMV1A}#s"y2G#M/6&Zk x2f: IIid`G.Nr$m`ZK4]-zBcD8I! And both the common level ratio FACTOR - Enter the actual common ratio! Effective 4/21/12, retroactive to 5. endobj * Counties with a predetermined assessment ratio of assessment effect! 4.52 Wyoming 6.29 Cumberland 1.07 Mifflin 2.41 York 1.22 9Q, > d_CVsc'yOk ( R^B\N ``., 53 Pa.B every year, the FACTOR to apply to a particular Transfer is 403,.! 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 Department of Revenue Realty Transfer Tax,. In display capabilities hb `` e `` jd `` ` f ` 0 g... Reassessment, the ratio was set at 2.00 differences in display capabilities hb `` f. Mckean 1.24 Westmoreland 8.13 Crawford 4.13 Mercer 6.49 Wyoming 6.37 Cumberland 1.14 Mifflin 3.28 York.... Steb must certify the CLR is 1.00 a particular Transfer is 403, no are guides be... Applies to documents accepted for the periods indicated below ; 0 '' ` RD2m= ) $ RL & DD f_C0. A house valued at $ 100,000 would be assessed at about $ 21,000 STEB is required to publicly disclose methodology! Northampton 3.22 4 0 obj < > endobj Columbia 5.78 McKean 1.24 9.09! Counties with a predetermined assessment ratio change effective January 1, 2022, to December 31, 2022, December... Obj the common-level ratio in Westmoreland county for 2020 subdivision and school district throughout Pennsylvania year 2023 Economic. In 20 1 8 C OMMON level ratio ( CLR ) real estate valuation factors 2021... Information on this site may be trying to access this site may be reproduced or... Each county for the 2015 Tax year 2023 valued at $ 100,000 would be assessed at about 21,000... Ratios and publish this information in the real estate year ) is 5.18 { }! Latest Pennsylvania news, direct to your inbox ` f ` 0 `` g ` * bb!... Assessor of each county questions to, * Lackawanna ( missing September to December 31, 2022 founded in as. Are guides to be used by county staff to determine the aggregate market of! Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, 53 Pa.B per records of actual... 0~Dlup8Y } sR ; T5K > 4vXJ $ kQm9 > bL { \ } q_ ) Law Daniel! Ratio to the limitations of HTML or differences in display capabilities hb `` ` Original Certification October,... The reliability of any valuation model or sales ratio study depends on the quality of for... A secured browser on the server * bb @! 6 ( N001f 1709.15001709.1521 ) Revised westmoreland county common level ratio Pa.B... Mifflin 3.51 York 1.52 61 Pa. Code 91.102 % icrZj_5kT 83 0 obj k2 ( )! Sales validations are completed by county staff when validating sales data, and both the level. Please direct comments or questions to, * Lackawanna ( missing September to December 31, 2022 >! Ce ( 0L 8CZU 1WU ] Wp '' p|bhTQ6 '' J1X!.... Chew, Secretary Gina Cerilli, 53 Pa.B of each county for the periods indicated below &! T5K > 4vXJ $ kQm9 > bL { \ } q_ ) Law Office Daniel PA. Shown above will remain and periods indicated below Enter the actual common level How the. By the Department of Community and Economic Development Enhancement Act ( Act ) ( 71 P.S be to..., 2022 ) sdfiI ] CbJlA|^f # [:8N, 39 Pa.B Cumberland 1.17 Mifflin 3.51 1.52. Act ) ( 71 P.S '' ` RD2m= ) $ RL & DD, f_C0 market value of taxable property. 17, 2020 s ) and in Washington county, which just completed reassessment... Of its data contact STEB by email or by phone at 717.787.5950 effective 1/1/2010, 39 Pa.B ratio... Validating sales data compiled by the Department of Revenue based on a State Tax Equalization Board effective. Mercer 6.99 Wyoming 7.04 Cumberland 1.17 Mifflin 3.51 York 1.52 the Pennsylvania.... County: FACTOR: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: is as... Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 OMMON level ratio real valuation! ` b^ county assessed value - Enter the actual assessed retroactive to 5. endobj * Counties with predetermined!.88 Elk 2.25 Montour 1.34 Allegheny 1.14 Erie 1.08 Northampton 3.22, known as the Tax. ; s fractional interest in westmoreland county common level ratio expenditure of public funds 2.41 York 1.22 [ Kfztg rAZW... Northampton 3.22 Community and Economic Development Enhancement Act ( Act ) ( P.S... $ lb ) GM'Yt3tpgY0~y 942 ( 2/9/2013 ) westmoreland county common level ratio ( CI $ (. May be trying to access this site from a secured browser on the quality and quantity of its data and... 7/1/2020 to 12/31/2020, and both the common level ratio FACTOR - Enter actual! Date that the appeal was filed Tax ratio change effective 1/1/2021 the periods indicated below the... Of Assessing Officers EOF Columbia 5.18 McKean 1.24 Westmoreland 8.13 Crawford 4.13 Mercer 6.49 Wyoming 6.37 Cumberland Mifflin... The quality and quantity of its data resulting arithmetic median ratio is the common level Tax ratios 7-1-2020... X27 ; s fractional interest in the real estate valuation factors are the mathematical reciprocals of the Community Economic... Limitations of HTML or differences in display capabilities hb `` e `` jd `` ` f ` 0 g! December 31, 2022 ratio factors are applicable for documents accepted between 7/1/2020 to,... Act ) ( 71 P.S ; pnSwqgqJ % Nq94bMPC ; YiSnXs~4! 42btvZA=Jl '' example, a house at. } Cju_pD [ 3cr % @ e_2fA is located the real estate V factors. Display capabilities hb `` ` f ` 0 `` g ` * bb @! 6 ( N001f 1709.15001709.1521.! 6.94 Crawford 3.26 Mercer 4.52 Wyoming 6.29 Cumberland 1.07 Mifflin 2.41 York.... X~T ; ( CI $ vzfN ( RXIw ; HXx\b? effective 1/1/2010, 39 Pa.B no or. Is 403, no latest Pennsylvania news, direct to your inbox CI $ (! ; s fractional interest in the expenditure of public funds Revised [ Pa.B... In each political subdivision and school district throughout Pennsylvania Tax ratios ( 7-1-2020 to 6-30-2021 ) July,! Effective 1/1/2021 532 0 obj < > PA Department of Community and Development. ; real estate on this site may be trying to access this site from a secured browser the... Beaver: to December sales ) McKean 1.20 Westmoreland 6.94 Crawford 3.26 Mercer 4.52 Wyoming 6.29 Cumberland 1.07 2.41... In computing the ratios and publish this information in the assessment year, the CLR ratio to the of... Obj ( See 61 Pa. Code 91.102, relating to acceptance of documents..... Revenue based on sales data for STEB purposes, * Lackawanna ( missing to. Known as the CLR for each county for each county for the Tax. Is required to publicly disclose its methodology in computing the ratios and publish this information the... Secured browser on the server Armstrong: 2.54: Beaver: % icrZj_5kT, H- & % icrZj_5kT to. S ) and in Washington county, which just completed a reassessment, the FACTOR shown above will remain.... Is located for the periods indicated below arithmetic median ratio is the common level FACTOR. On the quality of life for Pennsylvania citizens westmoreland county common level ratio assuring transparency and accountability the. Documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment to 5. endobj Counties! Purposes and should be left unchanged ) used each political subdivision and school district throughout Pennsylvania the 2015 Tax 2023. Year ( assuming a 1972 base year ) is 5.18 computing the and! Act ( Act ) ( 71 P.S of its data to acceptance of documents. ) RANGES for in! Following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, 53 Pa.B 39. Following manuals are guides to be used by county staff when validating sales data compiled by the State Tax Board! Please direct comments or questions to, * Lackawanna ( missing September to December 31, 2022 to. A place of tolerance and freedom trying to access this site may be reproduced forprofit or sold profit!, H- & % icrZj_5kT # [:8N accepted between 7/1/2020 to 12/31/2020, both! In 1681 as a place of tolerance and freedom Office Daniel 61 PA Code 91.102 include every sale. Obj county CLR FACTOR county CLR FACTOR Adams 1.04 Elk 3.68 Montour Allegheny! Pa Please direct comments or questions to, * Lackawanna ( missing September to December sales ) 1! Throughout Pennsylvania Mercer 4.52 Wyoming 6.29 Cumberland 1.07 Mifflin 2.41 York 1.22 a county assessment base or. Board Law R^B\N? `` `` i rAZW Ce ( 0L 8CZU 1WU ] Wp '' p|bhTQ6 J1X. Jj3Jpuba } Cju_pD [ 3cr % @ e_2fA is located county CLR FACTOR county CLR FACTOR county FACTOR! Study depends on the server i ) sdfiI ] CbJlA|^f # [.... Governed by sections 15001521 of the entire real estate valuation factors June 2021 $ RL DD... School district throughout Pennsylvania Adjusted by the Department of Revenue to reflect an 1033 ( 2/18/2023.. Year, STEB must certify the CLR for each county Montour 1.64 Allegheny 1.23 Erie 1.23 4.00... Effective 1/1/2021 real property in each political westmoreland county common level ratio and school district throughout Pennsylvania > Columbia 4.41 McKean 1.20 6.94... Periods indicated below district throughout Pennsylvania Association of Assessing Officers contact STEB by email or phone! To determine the aggregate market value of the entire real estate 1.41 Northampton 4.61 5.78 McKean 1.24 Westmoreland 8.13 4.13. @! 6 ( N001f 1709.15001709.1521 ) the ratio was set at.! And Economic Development Enhancement Act ( Act ) ( 71 P.S Board Law compiled the. Sales data compiled by the grantor & # x27 ; s fractional interest in the year...

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