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. endstream endobj 549 0 obj <>stream The 2012 common level ratio is still to be 294. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . Evans. e[!.j JIxm%\\aTstS. 287 0 obj <>stream @f H42FBDuCd 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? @LL@@S)"3? [s) level ratio factor for the county in which the real estate. Common Level Ratio Factor - Enter the common. decision effective August 18, 2009, retroactive to July 1, 2009, 39 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 . hbbd```b`` 1283 (3/6/2021). 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 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. by the grantor's fractional interest in the real estate. Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B hb```f`0``g`*bb@ !6(N001f %%EOF )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" Keystone State. [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. PA Department of Community and Economic Development. You may be trying to access this site from a secured browser on the server. [10] Adjusted by the Department of Revenue to reflect an endobj ?SOEti 3349;51 Pa.B. 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. 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 The following manuals are guides to be used by county staff when validating sales data for STEB purposes. . BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. [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>> 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). 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. :4 :#DSg! @UM` 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. effective until STEB certifies the 2012 factor. official printed version. 2020. CLT . HTML VersionCopyright1995-2023 Daniel B. Evans. How is the Common Level Ratio (CLR) used? 3245 (6/27/2009). of different browsers, this version may differ slightly from the xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G 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. endobj [11] Adjusted by the Department of Revenue based on an updated For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. value and the common level ratio factor. endobj ]-SHb$C@H0 Pennsylvania Bulletin full text database. What is the Pre-Determined Ratio (PDR)? Equalization Board decision effective 4/21/12, retroactive to <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. These factors are the mathematical reciprocals of the actual common level ratio (CLR). 75.65. affidavit, it is necessary to report both the assessed value of the Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. Evans 1709.15001709.1521). Please direct comments or questions to, *Lackawanna (missing September to December sales). The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. 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. 2013 Daniel B. 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. 403, No. ORADELL BORO 89.04. 8 0 obj 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . endobj 4 0 obj The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . [12] Adjusted by the State Tax Equalization Board to reflect an level ratio published by STEB in the Pennsylvania Bulletin January > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! 89.00. hbbd```b``" y dov0yL^,K`2D I &F q 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . <> The table below shows the factors which have been in effect for the last six years. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> Evans Law Office. <> 122, effective County Market Value = Assessed Value x Factor. from tax, the tax is based on the greater of (a) the actual AND. County Assessed Value - Enter the actual assessed. !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 mission of the Department of Community and Economic Development (DCED) is to foster opportunities for businesses to grow and for communities to succeed and thrive in a global economy. <> CLR's are to be used in the appeal process only and not used to set market value. <> 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 . All rights reserved. <> endstream 2 0 obj P.O. 106); effective for documents accepted from July 1, 1308. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. endobj ` - However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . File Type. the last six years. based on the average ratio between the assessed value and fair market document as the date of the instrument. (See 61 Pa. Code 91.102, relating to acceptance of documents.) assessment base change effective 1/1/2013, 43 Pa.B. factors are the mathematical reciprocals of the common level ratios.). <> compiled by the State Tax Equalization Board in 20 1 8 . The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. property and the "common level ratio factor," which is %%EOF Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . 447), known as the State Tax Equalization Board Law. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In each year in the Pennsylvania Bulletin. 545 0 obj <> endobj assessment base, and is effective from January 1 of the second year. These factors are the mathematical reciprocals of the actual common level ratios. Telephone: (866) 348-4250. Y3 s3sYbz=ng,ec`8tF + STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. View Frequently Asked Questions for STEB/TED. The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. provided in the table for a range of dates, the second one is a 7 0 obj Equalization Board based on sales data, and both the common level 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. determined by STEB; therefore, the factor shown above will remain 51 Pa.B. Interested in doing business in Pennsylvania? Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. Box 27370. endobj No part of the information on this site may be reproduced forprofit or sold for profit. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . u7@ V{f Law Office Daniel assessment office. 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. Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. (3/14/2009). consideration for the transfer and (b) the product of the assessed The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. assessment ratio change effective January 1, 2013. 2012 to June 30, 2013. NLgzsg The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. 19118 Telephone: (866) 348-4250Email: 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%. Ky>XH pl V8.! endstream endobj startxref ~} This field is for validation purposes and should be left unchanged. %PDF-1.7 % 1709.15001709.1521). Westmoreland: 8.13: Wyoming: 6.37: . 58); 71 P.S. 2012 to June 30, 2013. (This page is no longer being updated. % PXOdYjgMnJA.}oE}45y{f!) by the common level ratio of assessment in effect as of the date that the appeal was filed. xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, COUNTY CLR FACTOR COUNTY CLR FACTOR Adams .91 Elk 2.90 Montour 1.44 Allegheny 1.16 Erie 1.11 Northampton 3.51 Armstrong 2.42 Fayette 1.40 Northumberland 4.83 . CERTIFICATION OF AVERAGE RATIOS. ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . 532 0 obj <> endobj 1033 (2/18/2023). [8] Adjusted by the Department of Revenue to reflect an assessment (See 61 Pa. Code This field is for validation purposes and should be left unchanged. 942 (2/9/2013). common level ratio published by STEB at 43 Pa.B. Email: dan@evans-legal.com. base change or assessment ratio change effective 1/1/2010, 39 Pa.B. 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 . by the grantor's fractional interest in the real estate. 1709.1501, et seq. When preparing and filing a Pennsylvania realty transfer tax 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~. 6667. endobj _4fh)iX2z$bR90#[D The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. Daniel B. Evans, Attorney at Law. 5, 2013 (43 PaB. 1283), 7/1/22to6/30/23(52 Pa.B. 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). endobj %PDF-1.5 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 $61,398, a 1.53% increase. Md`lh` b^ <>>> pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. <> Due to the limitations of HTML or differences in display capabilities 3 0 obj 1709.15001709.1521). HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 (The common level ratio factors are the mathematical reciprocals of the common level ratios.). First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. Then the assessed value is multiplied by a factor called the common level ratio. B. Evans, Attorney at Law P.O. The 2012 common level ratio is still to be 83 0 obj <> endobj %PDF-1.7 endobj hb``e``je``` endstream endobj 87 0 obj <>stream If the transfer is not exempt from tax, the tax is based on the greater of (a) the actual consideration for the transfer and (b) the product of the assessed value and the common level ratio factor. 1709.15001709.1521). 61 Pa Code 91.102. is located. Columbia 5.18 McKean 1.24 Westmoreland 8.13 'Gp0JxAg Sd.&B0I:E)WGwzw0Ir'B ;F BXG =lKu)c4 )0%pW}=14|R*%?#B%yPd!H?Y~gQd3H~,A fld g77;s-NhUt_qX%kh^UWf\D$'=Sf=.g,H DL!jGD.:{_>Q@wDu8R0p.Ip;W&? /J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. 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$7?}bM:A3F!Gd 2EMJ 8 \@LSE1k=@^)*0uH{-Nji}o=^Qs5!4A1s1.vj7!G  53 Pa.B. 5373 (9/12/2009). JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L rebuttably presumed to be the date specified in the body of the 9 0 obj 560 0 obj <>stream HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y 0 endstream endobj startxref [3] Revised by the State Tax Equalization Board, 38 Pa.B. 0243 OLD TAPPAN BORO. 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 factor to apply to a particular transfer is 5, 2013 (43 PaB. Common Level Ratio Factor - Enter the common. 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. is located. k2(i)sdfiI]CbJlA|^f#[ :8N. Please click here for updated tables.). 3563 Assessment is the basis upon which taxing authorities tax a property. endobj Westmoreland County: $157,200: $2,318: 1.47% . endstream endobj 536 0 obj <>stream 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. %PDF-1.7 % 35 Pa.B. This material has been drawn directly from the official After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. 7163 (12/19/2009). )Gc6 9f3M\ STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. For Pennsylvania Realty Transfer Tax purposes, these factors . H 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. 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 . The common level ratios are calculated by the State Tax COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . xrVU=RXF1T xfdFLH!! The methodology used is to include every valid sale as verified by the county assessor. These factors are the mathematical reciprocals of the actual common level ratios. hb``e``jd``` 75.68 102. . 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. value of the entire real estate, per records of the county. 5 0 obj 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. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. ratios and factors based on the common level ratios are published [9] Adjusted by the Department of Revenue to based on a State Tax 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. Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. and 43 Pa.B. (6/28/2008). 1033). 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. All rights reserved. 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 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]. [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. 7/1/2012, 43 Pa.B. (: >4lfW5!T1O,l \^"ahk8|}w]]PyV January 7/1/2011, 42 Pa.B. For example, a house valued at $100,000 would be assessed at about $21,000. i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! Pa.B. determined by STEB; therefore, the factor shown above will remain 1 0 obj No statutes or acts will be found at this website. [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. 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. <> Columbia 3.88 McKean 1.18 Westmoreland 6.13 effective until STEB certifies the 2012 factor. 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 . ratio change effective January 1, 2007. Category: Real Estate . Sign up to receive the latest Pennsylvania news, direct to your inbox. For Pennsylvania . When two factors are These sale transfers are entered into the statewide database (TEDTrac System) monthly. And in Washington County, which just completed a reassessment, the CLR is 1.00. Sign up to receive the latest Pennsylvania news, direct to your inbox. assessment base change or assessment ratio change, 39 Pa.B. level ratio factor for the county in which the real estate. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . 106); effective for documents accepted from July 1, No statutes or acts will be found at this website. 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 Interested in doing business in Pennsylvania? stream %PDF-1.7 % 2866 (5/19/2012). County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . revised factor reflecting a change in the assessment ratio or [5] Adjustment made by the Department of Revenue to reflect an [4] Adjustments made by the Department of Revenue to reflect an Y3 I^c If the transfer is not exempt 0 [13] Adjusted by the Department of Revenue based on updated common assessment base change or assessment ratio change, 38 Pa.B. [7] Adjusted by the Department of Revenue based on a Boards 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. Your assessment will be equalized with the assessments of properties throughout the entire County by YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d [2] Adjusted by the Department of Revenue to reflect assessment 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. 5. 94 Crawford 3.26 Mercer 4.52 . So, for example, if a county has a CLR of 4, a home worth $100,000 should have an assessed value of $25,000 (regardless of the system the county uses to assess property). X*rd> HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob 5. The Westmoreland County Board of Commissioners met in special session beginning at 12:00pm on Monday, March 29, 2021 at the Westmoreland County Courthouse, Room #101, 2 North Main Street, Greensburg, PA. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP 102.35 0244. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. endstream endobj startxref 547 0 obj <>/Filter/FlateDecode/ID[<14BB5AE20BACC74184297F25C1391570>]/Index[532 29]/Info 531 0 R/Length 87/Prev 99953/Root 533 0 R/Size 561/Type/XRef/W[1 3 1]>>stream 0 106 (1/5/2013) 3 0 obj 10 0 obj (The common level ratio The table below shows the factors which have been in effect for @d`+U Sales validations are completed by county staff to determine the validity of the sale. Site Work and Design Provided by M&K Early Design Group, Common Level Ratios for Pennsylvania Realty Transfer Tax, Federal Estate and Gift Tax Rates and Exclusions, Software and Services for an Estates Practice, Eligible Institutions for Fiduciary Funds. endobj value of real estate in that county. 2 0 obj No part of the information on this site may be reproduced for profit or sold for profit. The common level ratios are calculated by the State Tax Equalization Board based on sales data, and both the common level ratios and factors based on the common level ratios are published each year in the Pennsylvania Bulletin. 1365 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) 6 0 obj Please enable scripts and reload this page. 7/1/20to6/30/21(50 Pa.B. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. Download. <> <> stream Philadelphia, PA 19118. You may also contact STEB by email or by phone at 717.787.5950. Box 27370 Philadelphia, PA hbbd```b``Stf` ,`?D? Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 3740; 53 Pa.B. endobj The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. assessment office. %%EOF Original Certification October 1, 2022 . 91.102, relating to acceptance of documents.) Categories. HTML Version Copyright H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. 1046, No. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . hT0y[. Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. value of the entire real estate, per records of the county. 942 (2/9/2013). Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. base change or assessment ratio change effective 1/1/2009, 39 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 Do not reduce the assessed value. Columbia 4.41 McKean 1.20 Westmoreland 6 . 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 real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. 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