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. [1] Revised based on State Tax Equalization Board appeal decision, hb```f`0``g`*bb@ !6(N001f Y3 I^c 7/1/20to6/30/21(50 Pa.B. 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! PA Department of Community and Economic Development. CERTIFICATION OF AVERAGE RATIOS. @f H42FBDuCd [12] Adjusted by the State Tax Equalization Board to reflect an of different browsers, this version may differ slightly from the ~} 7/1/2012, 43 Pa.B. H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? 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. These factors are the mathematical reciprocals of the actual common level ratio (CLR). [5] Adjustment made by the Department of Revenue to reflect an 1709.15001709.1521). 75.65. The common level ratios are calculated by the State Tax [7] Adjusted by the Department of Revenue based on a Boards 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 u7@ V{f common level ratio published by STEB at 43 Pa.B. Sign up to receive the latest Pennsylvania news, direct to your inbox. The factor to apply to a particular transfer is endobj %%EOF 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$m`ZK4]-zBcD8I! All rights reserved. stream ratios and factors based on the common level ratios are published Pennsylvania Bulletin full text database. [13] Adjusted by the Department of Revenue based on updated common Equalization Board based on sales data, and both the common level 403, No. Telephone: (866) 348-4250. <> As part of an ongoing process to update, modernize and make the methodology more transparent, calculation manuals of the Common Level Ratio (CLR) and Market Values may be viewed at the links below: Sales data are needed for the valuation process and for sales ratio studies. Pennsylvania Department of Community and Economic Development, https://dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, Common Level Tax Ratios (7-1-2020 to 6-30-2021). )Gc6 9f3M\ 4 0 obj [8] Adjusted by the Department of Revenue to reflect an assessment [9] Adjusted by the Department of Revenue to based on a State Tax [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . LQ5th+Z|iI 5^H{tD1A%\Qz4 U$<3n}k (x\)4+U|%oUcT:s- h(UAZUU}W,e~Ov1d\2,w:Y.J[b?c!z/Y\1$7?}bM:A3F!Gd 2EMJ 8 \@LSE1k=@^)*0uH{-Nji}o=^Qs5!4A1s1.vj7!G  2012 to June 30, 2013. COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . ]-SHb$C@H0 <> 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . 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. [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. Common Level Ratio Factor - Enter the common. 545 0 obj <> endobj 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. 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. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. 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. 5373 (9/12/2009). hbbd```b``" y dov0yL^,K`2D I &F q 1283), 7/1/22to6/30/23(52 Pa.B. No part of the information on this site may be reproduced for profit or sold for profit. 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). 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. This field is for validation purposes and should be left unchanged. BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. In the assessment year, the ratio was set at 2.00. 89.00. 1033 (2/18/2023). 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . provided in the table for a range of dates, the second one is a Email: dan@evans-legal.com. %PDF-1.7 % The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 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. Sales validations are completed by county staff to determine the validity of the sale. endobj 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 The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. Evans 2 0 obj % 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. 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 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 date the document is "accepted," which is 1 0 obj Columbia 5.18 McKean 1.24 Westmoreland 8.13 3245 (6/27/2009). <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . And in Washington County, which just completed a reassessment, the CLR is 1.00. <> (This page is no longer being updated. endobj (See 61 Pa. Code value of the entire real estate, per records of the county. HTML Version Copyright hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& Evans. <> Ky>XH pl V8.! Do not reduce the assessed value. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? This material has been drawn directly from the official Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. 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. is located. stream 1365 Your assessment will be equalized with the assessments of properties throughout the entire County by assessment office. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. 1046, No. 106); effective for documents accepted from July 1, (: >4lfW5!T1O,l \^"ahk8|}w]]PyV assessment base, and is effective from January 1 of the second year. JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L The table below shows the factors which have been in effect for endstream endobj startxref [11] Adjusted by the Department of Revenue based on an updated 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . When preparing and filing a Pennsylvania realty transfer tax You may be trying to access this site from a secured browser on the server. "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z B. Evans, Attorney at Law P.O. [6] Adjusted by the Department of Revenue to reflect an assessment endobj [3] Revised by the State Tax Equalization Board, 38 Pa.B. determined by STEB; therefore, the factor shown above will remain ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. 7/1/2011, 42 Pa.B. from tax, the tax is based on the greater of (a) the actual After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. Proudly founded in 1681 as a place of tolerance and freedom. 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 . PA Department of Community and Economic Development. [10] Adjusted by the Department of Revenue to reflect an 61 Pa Code 91.102. official printed version. 102.35 0244. value and the common level ratio factor. 1283 (3/6/2021). 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. 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 3 0 obj Columbia 4.41 McKean 1.20 Westmoreland 6 . 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. Due to the limitations of HTML or differences in display capabilities Box 27370 Philadelphia, PA 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 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 . by the grantor's fractional interest in the real estate. The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. 83 0 obj <> endobj 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. base change or assessment ratio change effective 1/1/2010, 39 Pa.B. Daniel B. Evans, Attorney at Law. endobj :4 :#DSg! @UM` No statutes or acts will be found at this website. 942 (2/9/2013). 53 Pa.B. endstream endobj 536 0 obj <>stream 2012 to June 30, 2013. 0 106 (1/5/2013) For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. 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 . 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? HTML VersionCopyright1995-2023 Daniel B. Evans. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 5. e[!.j JIxm%\\aTstS. CLT . 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). 6667. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. The methodology used is to include every valid sale as verified by the county assessor. NLgzsg [2] Adjusted by the Department of Revenue to reflect assessment Sign up to receive the latest Pennsylvania news, direct to your inbox. 7163 (12/19/2009). level ratio factor for the county in which the real estate. pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. Download. determined by STEB; therefore, the factor shown above will remain H Do not reduce the assessed value. % YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d endstream endobj 84 0 obj <><><><><><><><><>]/OFF[163 0 R 164 0 R 165 0 R]/Order[]/RBGroups[]>>/OCGs[163 0 R 164 0 R 165 0 R]>>/Outlines 52 0 R/PageLabels 76 0 R/Pages 78 0 R/Perms/Filter<>/PubSec<>>>/Reference[<>/Type/SigRef>>]/SubFilter/adbe.pkcs7.detached/Type/Sig>>>>/Type/Catalog/ViewerPreferences<>>> endobj 85 0 obj <>/Font<>/ProcSet[/PDF/Text]>>/Rotate 0/Tabs/W/Type/Page>> endobj 86 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream 3349;51 Pa.B. <> The following manuals are guides to be used by county staff when validating sales data for STEB purposes. County Assessed Value - Enter the actual assessed. 106); effective for documents accepted from July 1, endstream endobj 87 0 obj <>stream HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y 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. @LL@@S)"3? [s) In 2020, Westmoreland County, PA had a population of 351k people with a median age of 47.2 and a median household income of $61,398. effective until STEB certifies the 2012 factor. Assessment of Property Assessment of Property is done by the Westmoreland County Board of Assessments at the rate of approximately 21.1% of market value (common level ratio/2004). Equalization Board decision effective 4/21/12, retroactive to 2020. endobj In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. How is the Common Level Ratio (CLR) used? level ratio factor for the county in which the real estate. Keystone State. 1308. STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. endstream endobj startxref 3740; 53 Pa.B. 8 0 obj value of the entire real estate, per records of the county. %PDF-1.7 % stream 0243 OLD TAPPAN BORO. ` - 10 0 obj 3 0 obj endobj Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. 5, 2013 (43 PaB. value of real estate in that county. 5 0 obj For Pennsylvania . The table below shows the factors which have been in effect for the last six years. 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) level ratio published by STEB in the Pennsylvania Bulletin January rebuttably presumed to be the date specified in the body of the 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. HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 Westmoreland: 8.13: Wyoming: 6.37: . . 4 0 obj Y3 s3sYbz=ng,ec`8tF + When two factors are If the transfer is not exempt Interested in doing business in Pennsylvania? 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. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? factors are the mathematical reciprocals of the common level ratios.). The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . %%EOF endstream endobj startxref Interested in doing business in Pennsylvania? 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. 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 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. These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . No part of the information on this site may be reproduced forprofit or sold for profit. First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. %PDF-1.7 % 560 0 obj <>stream by the grantor's fractional interest in the real estate. the last six years. assessment base change or assessment ratio change, 38 Pa.B. Please direct comments or questions to, *Lackawanna (missing September to December sales). assessment office. 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 . compiled by the State Tax Equalization Board in 20 1 8 . consideration for the transfer and (b) the product of the assessed This outlier trimming is based on standards recommended by the International Association of Assessing Officers. hb``e``jd``` ratio change effective January 1, 2007. <> [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ <> %PDF-1.7 $z JJ3JpuBA}Cju_pD[3cr%@e_2fA Please enable scripts and reload this page. property and the "common level ratio factor," which is <> <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> %PDF-1.5 0 The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. Columbia 5.78 McKean 1.24 Westmoreland 9.09 Crawford 4.69 Mercer 6.99 Wyoming 7.04 Cumberland 1.17 Mifflin 3.51 York 1.52 . Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . The mission of the Department of Community and Economic Development (DCED) is to foster opportunities for businesses to grow and for communities to succeed and thrive in a global economy. hbbd```b`` 287 0 obj <>stream (6/28/2008). Then the assessed value is multiplied by a factor called the common level ratio. Category: Real Estate . xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G Box 27370. Evans Law Office. endobj 5, 2013 (43 PaB. 9 0 obj 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]. Md`lh` b^ j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" You may also contact STEB by email or by phone at 717.787.5950. 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 . *Counties with a predetermined assessment ratio of 100%. decision effective August 18, 2009, retroactive to July 1, 2009, 39 Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. @d`+U 1709.15001709.1521). 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. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! <> File Type. [4] Adjustments made by the Department of Revenue to reflect an hb``e``je``` Categories. assessment base change or assessment ratio change, 39 Pa.B. 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 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . endstream endobj 549 0 obj <>stream 2 0 obj 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. )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T xrVU=RXF1T xfdFLH!! 35 Pa.B. 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. assessment base change effective 1/1/2013, 43 Pa.B. 942 (2/9/2013). 532 0 obj <> endobj 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . each year in the Pennsylvania Bulletin. County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . Philadelphia, PA 19118. No statutes or acts will be found at this website. 1709.1501, et seq. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 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. These factors are the mathematical reciprocals of the actual common level ratio. The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. assessment ratio change effective January 1, 2013. 1709.15001709.1521). 7 0 obj The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. endobj 294. 91.102, relating to acceptance of documents.) AND. ?SOEti '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. Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . County Market Value = Assessed Value x Factor. Common Level Ratio Factor - Enter the common. HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob 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. endstream 3563 ORADELL BORO 89.04. i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B STEB is governed by the provisions of Chapter 15 of the Community and Economic Development Enhancement Act, the act of June 27, 1996 (P.L. 75.68 102. . The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. affidavit, it is necessary to report both the assessed value of the This field is for validation purposes and should be left unchanged. Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. _4fh)iX2z$bR90#[D base change or assessment ratio change effective 1/1/2009, 39 Pa.B. (See 61 Pa. Code 91.102, relating to acceptance of documents.) %%EOF All rights reserved. effective until STEB certifies the 2012 factor. (3/14/2009). 573 0 obj <>stream 122, effective Assessment is the basis upon which taxing authorities tax a property. P.O. 1033). View Frequently Asked Questions for STEB/TED. Law Office Daniel !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< 5. Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. 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'~(. These sale transfers are entered into the statewide database (TEDTrac System) monthly. County Assessed Value - Enter the actual assessed. 1 0 obj Original Certification October 1, 2022 . 1709.15001709.1521). PXOdYjgMnJA.}oE}45y{f!) 51 Pa.B. The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, endobj 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. X*rd> CLR's are to be used in the appeal process only and not used to set market value. is located. 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