CLR's are to be used in the appeal process only and not used to set market value. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. based on the average ratio between the assessed value and fair market
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Category: Real Estate . 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . level ratio factor for the county in which the real estate. effective until STEB certifies the 2012 factor. 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$m`ZK4]-zBcD8I! 160 0 obj
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Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. @f H42FBDuCd <>
In order to increas, By clicking the continue button or continuing to use our website, you are consenting to our, Certified Economic Development Organizations, Educational Improvement Tax Credit Program (EITC), Opportunity Scholarship Tax Credit Program (OSTC), Shapiro Administration Awards Loan to Minority-Owned J-Van Body of Reading to Produce Specialty Vans for People with Disabilities, Pennsylvania Broadband Development Authority Seeking Public Input on Community Engagement Efforts, DCED Legislative Budget Presentation FY 2022-23, Common-Level-Tax-Ratios-7-1-2020-to-6-30-2021.pdf. 61 Pa Code 91.102. Interested in doing business in Pennsylvania? 6667. %PDF-1.7
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The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 1283] [Saturday, March 6, 2021] The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2019. Common Level Ratio Factor - Enter the common. endobj
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Email: dan@evans-legal.com. In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d %%EOF
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. 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 table below shows the factors which have been in effect for
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Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. For Pennsylvania . These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. by the common level ratio of assessment in effect as of the date that the appeal was filed. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? 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. 1033). Equalization Board based on sales data, and both the common level
hbbd```b`` These factors are the mathematical reciprocals of the actual common level ratio. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>>
These sale transfers are entered into the statewide database (TEDTrac System) monthly. @d`+U ?SOEti 0243 OLD TAPPAN BORO. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. stream
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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. 5, 2013 (43 PaB. %%EOF
For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. 102.35 0244. [3] Revised by the State Tax Equalization Board, 38 Pa.B. 3740; 53 Pa.B. Sign up to receive the latest Pennsylvania news, direct to your inbox. level ratio factor for the county in which the real estate. The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. <>
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Assessment is the basis upon which taxing authorities tax a property.
Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. The common level ratios are calculated by the State Tax
Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? 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 . 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 . 94 Crawford 3.26 Mercer 4.52 . The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. Proudly founded in 1681 as a place of tolerance and freedom. 106 (1/5/2013)
[1] Revised based on State Tax Equalization Board appeal decision,
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No statutes or acts will be found at this website. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 560 0 obj
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[6] Adjusted by the Department of Revenue to reflect an assessment
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assessment base change effective 1/1/2013, 43 Pa.B. 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. ]-SHb$C@H0 106); effective for documents accepted from July 1,
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value of the entire real estate, per records of the county. 1 0 obj
The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. STEB is governed by the provisions of Chapter 15 of the Community and Economic Development Enhancement Act, the act of June 27, 1996 (P.L. [2] Adjusted by the Department of Revenue to reflect assessment
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 . (:
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Y3 I^c official printed version. So, for example, if a county has a CLR of 4, a home worth $100,000 should have an assessed value of $25,000 (regardless of the system the county uses to assess property). Further defined in Pennsylvania law, "Common Level Ratio shall mean the ratio of assessed value to current market value used generally in the county as last determined by the State Tax Equalization Board (STEB)." How is the Common Level Ratio (CLR) calculated? endstream
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The mission of the Department of Community and Economic Development (DCED) is to foster opportunities for businesses to grow and for communities to succeed and thrive in a global economy. Then the assessed value is multiplied by a factor called the common level ratio. [7] Adjusted by the Department of Revenue based on a Boards
1709.15001709.1521). 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . The 2012 common level ratio is still to be
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decision effective August 18, 2009, retroactive to July 1, 2009, 39
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75.65. These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . 3563
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[5] Adjustment made by the Department of Revenue to reflect an
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B]OHV1L-O! Evans Law Office. The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. When preparing and filing a Pennsylvania realty transfer tax affidavit, it is necessary to report both the assessed value of the property and the common level ratio factor, which is based on the average ratio between the assessed value and fair market value of real estate in that county. Common Level Ratio Factor - Enter the common. pl LKJ-[oIgEgG$%~ (;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. If the transfer is not exempt
403, No. HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y 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. 'Gp0JxAg Sd.&B0I:E)WGwzw0Ir'B ;F
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/J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. 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. hbbd```b``" y dov0yL^,K`2D I &F q Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. 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.
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CLT . 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. 53 Pa.B. 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. Box 27370 Philadelphia, PA
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 . value of real estate in that county. You may be trying to access this site from a secured browser on the server. Evans. 5. assessment base change or assessment ratio change, 39 Pa.B. assessment office. endobj
Original Certification October 1, 2022 . 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 . However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . 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? level ratio published by STEB in the Pennsylvania Bulletin January
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
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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. %%EOF
each year in the Pennsylvania Bulletin. No part of the information on this site may be reproduced for profit or sold for profit. LQ5th+Z|iI 5^H{tD1A%\Qz4 U$<3n}k
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The table below shows the factors which have been in effect for the last six years. is located. Download. determined by STEB; therefore, the factor shown above will remain
Columbia 3.88 McKean 1.18 Westmoreland 6.13 Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . endobj
provided in the table for a range of dates, the second one is a
AND. 560 0 obj
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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. The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. Evans
xrVU=RXF1T xfdFLH!! [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. 91.102, relating to acceptance of documents.) effective until STEB certifies the 2012 factor. Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K
2^ ](bcf3H4k4`B hT0y[. the last six years. 89.00. [4] Adjustments made by the Department of Revenue to reflect an
(See 61 Pa. Code 91.102, relating to acceptance of documents.) u7@ V{f
k2(i)sdfiI]CbJlA|^f#[ :8N. And in Washington County, which just completed a reassessment, the CLR is 1.00. 0
All rights reserved. 7/1/2011, 42 Pa.B. *Counties with a predetermined assessment ratio of 100%. _4fh)iX2z$bR90#[D 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. 287 0 obj
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HTML Version Copyright
base change or assessment ratio change effective 1/1/2010, 39 Pa.B. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. 106); effective for documents accepted from July 1,
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Do not reduce the assessed value. from tax, the tax is based on the greater of (a) the actual
942 (2/9/2013). 7/1/20to6/30/21(50 Pa.B. 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. hb```f`0``g`*bb@ !6(N001f The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . For Pennsylvania Realty Transfer Tax purposes, these factors . Categories. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . <>
These factors are the mathematical reciprocals of the actual common level ratios. assessment office. Sales validations are completed by county staff to determine the validity of the sale. You may also contact STEB by email or by phone at 717.787.5950. 2866 (5/19/2012). PA Department of Community and Economic Development. 1 0 obj
(The common level ratio
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Pa.B. 2012 to June 30, 2013. $z
JJ3JpuBA}Cju_pD[3cr%@e_2fA 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. These factors are the mathematical reciprocals of the actual common level ratio (CLR). 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 $61,398, a 1.53% increase. CERTIFICATION OF AVERAGE RATIOS. Westmoreland: 8.13: Wyoming: 6.37: . HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 1709.15001709.1521). Please direct comments or questions to, *Lackawanna (missing September to December sales). The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. 3245 (6/27/2009). endobj
value of the entire real estate, per records of the county. 1033 (2/18/2023). base change or assessment ratio change effective 1/1/2009, 39 Pa.B. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 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 County: $157,200: $2,318: 1.47% . 2 0 obj
The methodology used is to include every valid sale as verified by the county assessor. This material has been drawn directly from the official
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
The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . (See 61 Pa. Code
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