hb```f`0``g`*bb@ !6(N001f 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). The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 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 endstream endobj startxref 5, 2013 (43 PaB. After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. How is the Common Level Ratio (CLR) used? by the grantor's fractional interest in the real estate. BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. For example, a house valued at $100,000 would be assessed at about $21,000. )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T Pennsylvania Bulletin full text database. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. _4fh)iX2z$bR90#[D This outlier trimming is based on standards recommended by the International Association of Assessing Officers. Telephone: (866) 348-4250. AND. @LL@@S)"3? [s) 2 0 obj 75.65. All rights reserved. ~} 1 0 obj 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. <> provided in the table for a range of dates, the second one is a 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 . H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? 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 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~. endobj compiled by the State Tax Equalization Board in 20 1 8 . Common Level Ratio Factor - Enter the common. In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. ` - assessment base, and is effective from January 1 of the second year. In the assessment year, the ratio was set at 2.00. pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. 2866 (5/19/2012). from tax, the tax is based on the greater of (a) the actual Philadelphia, PA 19118. The statistically acceptable technique which the Board used for the 2020 CLR is to determine the arithmetic median of the individual sales ratios for every valid sale received from the county for the calendar year 2020. i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! 5373 (9/12/2009). The 2012 common level ratio is still to be determined by STEB; therefore, the factor shown above will remain effective until STEB certifies the 2012 factor. (The common level ratio factors are the mathematical reciprocals of the common level ratios.). Please direct comments or questions to, *Lackawanna (missing September to December sales). Equalization Board decision effective 4/21/12, retroactive to 1709.15001709.1521). q]\B\W(L)7-MEq}2!qx6qls}%M6a *e0)f\F03#&m00#`.//,?4[PL*{62 pi^ cKem%D/IRQnv:EvJX5OEmCrQsW;gu]][?xP?a).Tio%*e~CvUr%pMV1A}#s"y2G#M/6&Zk x2f: IIid`G.Nr$m`ZK4]-zBcD8I! hbbd```b``" y dov0yL^,K`2D I &F q The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 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. % (This page is no longer being updated. ratios and factors based on the common level ratios are published 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) [1] Revised based on State Tax Equalization Board appeal decision, <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> The factor to apply to a particular transfer is 51 Pa.B. endstream endobj 84 0 obj <><><><><><><><><>]/OFF[163 0 R 164 0 R 165 0 R]/Order[]/RBGroups[]>>/OCGs[163 0 R 164 0 R 165 0 R]>>/Outlines 52 0 R/PageLabels 76 0 R/Pages 78 0 R/Perms/Filter<>/PubSec<>>>/Reference[<>/Type/SigRef>>]/SubFilter/adbe.pkcs7.detached/Type/Sig>>>>/Type/Catalog/ViewerPreferences<>>> endobj 85 0 obj <>/Font<>/ProcSet[/PDF/Text]>>/Rotate 0/Tabs/W/Type/Page>> endobj 86 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream 294. NLgzsg assessment office. 1283 (3/6/2021). The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. What is the Pre-Determined Ratio (PDR)? official printed version. common level ratio published by STEB at 43 Pa.B. 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. The 2012 common level ratio is still to be endobj These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. HTML Version Copyright Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . No statutes or acts will be found at this website. Box 27370. Law Office Daniel Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 2012 to June 30, 2013. H 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. rebuttably presumed to be the date specified in the body of the xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d 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 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. You may be trying to access this site from a secured browser on the server. The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, (3/14/2009). 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. 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. 0243 OLD TAPPAN BORO. 5, 2013 (43 PaB. No statutes or acts will be found at this website. Please click here for updated tables.). 2012 to June 30, 2013. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . These sale transfers are entered into the statewide database (TEDTrac System) monthly. <> 0 These factors are the mathematical reciprocals of the actual common level ratio (CLR). 5. Email: dan@evans-legal.com. base change or assessment ratio change effective 1/1/2010, 39 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. Columbia 5.18 McKean 1.24 Westmoreland 8.13 endstream endobj 536 0 obj <>stream 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . [5] Adjustment made by the Department of Revenue to reflect an 35 Pa.B. ?SOEti 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. level ratio factor for the county in which the real estate. 58); 71 P.S. 9 0 obj 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 following manuals are guides to be used by county staff when validating sales data for STEB purposes. These factors are the mathematical reciprocals of the actual common level ratio. value and the common level ratio factor. Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> 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. 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 . [10] Adjusted by the Department of Revenue to reflect an Due to the limitations of HTML or differences in display capabilities [7] Adjusted by the Department of Revenue based on a Boards endobj The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. File Type. ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. Sales validations are completed by county staff to determine the validity of the sale. [6] Adjusted by the Department of Revenue to reflect an assessment HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 And in Washington County, which just completed a reassessment, the CLR is 1.00. 1033). ratio change effective January 1, 2007. endobj of different browsers, this version may differ slightly from the 5 0 obj 3 0 obj endobj 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. These factors are the mathematical reciprocals of the actual common level ratios. The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. Keystone State. 3740; 53 Pa.B. %%EOF Interested in doing business in Pennsylvania? All rights reserved. endstream These factors are the mathematical reciprocals of the actual common level ratios. 89.00. consideration for the transfer and (b) the product of the assessed Interested in doing business in Pennsylvania? 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. 1709.15001709.1521). 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. 1046, No. endstream endobj startxref 106 (1/5/2013) 83 0 obj <> endobj property and the "common level ratio factor," which is 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. value of the entire real estate, per records of the county. 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. 122, effective 53 Pa.B. endobj ]-SHb$C@H0 [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. endobj For Pennsylvania . 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 . 1709.15001709.1521). (See 61 Pa. Code the last six years. [3] Revised by the State Tax Equalization Board, 38 Pa.B. Sign up to receive the latest Pennsylvania news, direct to your inbox. endobj 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . The methodology used is to include every valid sale as verified by the county assessor. This field is for validation purposes and should be left unchanged. 573 0 obj <>stream hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& [11] Adjusted by the Department of Revenue based on an updated County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . [9] Adjusted by the Department of Revenue to based on a State Tax HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. (: >4lfW5!T1O,l \^"ahk8|}w]]PyV 6 0 obj Do not reduce the assessed value. The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. 1365 First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. <> revised factor reflecting a change in the assessment ratio or 942 (2/9/2013). Download. Ky>XH pl V8.! 1033 (2/18/2023). 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. <> These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . Do not reduce the assessed value. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? hbbd```b``Stf` ,`?D? 61 Pa Code 91.102. :4 :#DSg! @UM` Evans. effective until STEB certifies the 2012 factor. determined by STEB; therefore, the factor shown above will remain assessment base change or assessment ratio change, 38 Pa.B. [2] Adjusted by the Department of Revenue to reflect assessment 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 Your assessment will be equalized with the assessments of properties throughout the entire County by level ratio published by STEB in the Pennsylvania Bulletin January 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 . stream Category: Real Estate . CLT . @d`+U <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> 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]. 4 0 obj 3245 (6/27/2009). Westmoreland: 8.13: Wyoming: 6.37: . is located. 403, No. 1709.1501, et seq. <> 2 0 obj ORADELL BORO 89.04. 287 0 obj <>stream Columbia 3.88 McKean 1.18 Westmoreland 6.13 This material has been drawn directly from the official decision effective August 18, 2009, retroactive to July 1, 2009, 39 3349;51 Pa.B. value of the entire real estate, per records of the county. Pa.B. assessment base change or assessment ratio change, 39 Pa.B. 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. 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. e[!.j JIxm%\\aTstS. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . CLR's are to be used in the appeal process only and not used to set market value. 1308. 8 0 obj (6/28/2008). j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" [4] Adjustments 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 . 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . %%EOF !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< The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. k2(i)sdfiI]CbJlA|^f#[ :8N. hT0y[. 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 . %PDF-1.7 % %PDF-1.5 hb``e``je``` 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 . 4 0 obj 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 2020. endobj effective until STEB certifies the 2012 factor. 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. Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B These factors are the mathematical reciprocals of the actual common level ratio (CLR). B. Evans, Attorney at Law P.O. 106); effective for documents accepted from July 1, 1709.15001709.1521). Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. %%EOF County Market Value = Assessed Value x Factor. 545 0 obj <> endobj (See 61 Pa. Code 91.102, relating to acceptance of documents.) 1283), 7/1/22to6/30/23(52 Pa.B. Y3 s3sYbz=ng,ec`8tF + However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . <> 6667. <> affidavit, it is necessary to report both the assessed value of the Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . value of real estate in that county. xrVU=RXF1T xfdFLH!! <> Y3 I^c base change or assessment ratio change effective 1/1/2009, 39 Pa.B. PXOdYjgMnJA.}oE}45y{f!) @f H42FBDuCd level ratio factor for the county in which the real estate. The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. Sign up to receive the latest Pennsylvania news, direct to your inbox. Further defined in Pennsylvania law, "Common Level Ratio shall mean the ratio of assessed value to current market value used generally in the county as last determined by the State Tax Equalization Board (STEB)." How is the Common Level Ratio (CLR) calculated? 942 (2/9/2013). *Counties with a predetermined assessment ratio of 100%. assessment ratio change effective January 1, 2013. Evans Law Office. JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L assessment office. Categories. 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/ The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. endobj 94 Crawford 3.26 Mercer 4.52 . Proudly founded in 1681 as a place of tolerance and freedom. 102.35 0244. Please enable scripts and reload this page. January Westmoreland County: $157,200: $2,318: 1.47% . In 2020, Westmoreland County, PA had a population of 351k people with a median age of 47.2 and a median household income of $61,398. Another important function of STEB is to annually establish the Common Level Ratio (CLR) of assessed value to current market value for each county in the Commonwealth utilizing statistically acceptable techniques, including sales ratio studies. [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? The market values are certified annually to the Pennsylvania Department of Education and the respective school districts on or before July 1 of each year. determined by STEB; therefore, the factor shown above will remain endstream endobj 87 0 obj <>stream [12] Adjusted by the State Tax Equalization Board to reflect an Columbia 4.41 McKean 1.20 Westmoreland 6 . 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . Md`lh` b^ The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. When preparing and filing a Pennsylvania realty transfer tax aJ"+u3~?$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 1 0 obj STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. 7163 (12/19/2009). u7@ V{f %PDF-1.7 % stream based on the average ratio between the assessed value and fair market endstream endobj startxref . 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. each year in the Pennsylvania Bulletin. 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 Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. 447), known as the State Tax Equalization Board Law. If the transfer is not exempt 7 0 obj Then the assessed value is multiplied by a factor called the common level ratio. County Assessed Value - Enter the actual assessed. 7/1/2012, 43 Pa.B. [8] Adjusted by the Department of Revenue to reflect an assessment View Frequently Asked Questions for STEB/TED. 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! 0 assessment base change effective 1/1/2013, 43 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 2020. %PDF-1.7 [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. is located. 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 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'~(. document as the date of the instrument. For Pennsylvania Realty Transfer Tax purposes, these factors . 532 0 obj <> endobj 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). 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. stream 3 0 obj by the common level ratio of assessment in effect as of the date that the appeal was filed. 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. Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In 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. hbbd```b`` )Gc6 9f3M\ 75.68 102. . No part of the information on this site may be reproduced for profit or sold for profit. Applicable to documents accepted between 7/1/2020 to 12/31/2020, and is effective from 1. Mathematical reciprocals of the entire real estate factors can be found at this website quantity of westmoreland county common level ratio data business. Multiplied by a factor called the common level ratio not exempt 7 0 obj < > Revised factor a. 942 ( 2/9/2013 )? D market value in doing business in Pennsylvania ) real estate VALUATION factors 2018! Fayette county the methodology used is to include every valid sale as verified by the Department of Revenue web. The common level ratios. ) can be found at this website https: //www.revenue.pa.gov/TaxTypes/RTT/Pages/Common % %. The last six years reciprocals of the actual common level ratio endobj compiled by the International Association Assessing... Base, and applied to prior county assessment, these factors are the mathematical reciprocals of the assessed value factor. $ OAq6s1IG * 3XU ; K # Tn: ` ) u 0Qqs } 4n0O7x52l... 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