9 0 obj County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . 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. "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z Site Work and Design Provided by M&K Early Design Group, Common Level Ratios for Pennsylvania Realty Transfer Tax, Federal Estate and Gift Tax Rates and Exclusions, Software and Services for an Estates Practice, Eligible Institutions for Fiduciary Funds. ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ And in Washington County, which just completed a reassessment, the CLR is 1.00. [2] Adjusted by the Department of Revenue to reflect assessment View Frequently Asked Questions for STEB/TED. 89.00. endstream endobj 87 0 obj <>stream hb``e``jd``` Your assessment will be equalized with the assessments of properties throughout the entire County by Equalization Board based on sales data, and both the common level 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. 942 (2/9/2013). '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. Please click here for updated tables.). <>>> xrVU=RXF1T xfdFLH!! revised factor reflecting a change in the assessment ratio or COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . k2(i)sdfiI]CbJlA|^f#[ :8N. each year in the Pennsylvania Bulletin. Westmoreland County: $157,200: $2,318: 1.47% . %%EOF [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? <> xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. 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 official printed version. Philadelphia, PA 19118. rebuttably presumed to be the date specified in the body of the 2012 to June 30, 2013. 6667. Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. 447), known as the State Tax Equalization Board Law. hbbd```b`` Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? 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. j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . 1709.15001709.1521). stream Sales validations are completed by county staff to determine the validity of the sale. These factors are the mathematical reciprocals of the actual common level ratio. 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~. Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B endobj Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . 560 0 obj <>stream @LL@@S)"3? [s) [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. hbbd```b``" y dov0yL^,K`2D I &F q (See 61 Pa. Code <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> endstream endobj startxref (This page is no longer being updated. All rights reserved. 4 0 obj 10 0 obj level ratio factor for the county in which the real estate. (See 61 Pa. Code 91.102, relating to acceptance of documents.) Common Level Ratio Factor - Enter the common. All rights reserved. common level ratio published by STEB at 43 Pa.B. assessment base change or assessment ratio change, 39 Pa.B. Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. 5, 2013 (43 PaB. Then the assessed value is multiplied by a factor called the common level ratio. effective until STEB certifies the 2012 factor. hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& 94 Crawford 3.26 Mercer 4.52 . 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. These factors are the mathematical reciprocals of the actual common level ratios. <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> 3740; 53 Pa.B. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 1709.15001709.1521). !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< Please enable scripts and reload this page. 0 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. P.O. Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. 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 2020. ORADELL BORO 89.04. 0 0243 OLD TAPPAN BORO. )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T stream These factors are the mathematical reciprocals of the actual common level ratio (CLR). ratios and factors based on the common level ratios are published 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. 106 (1/5/2013) value of the entire real estate, per records of the county. <> 1033). 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). 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 . 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. 4 0 obj HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y If the transfer is not exempt The table below shows the factors which have been in effect for the last six years. %PDF-1.7 Pennsylvania Department of Community and Economic Development, https://dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, State Tax Equalization Board (STEB)/Tax Equalization Division (TED). 1 0 obj 3349;51 Pa.B. assessment base, and is effective from January 1 of the second year. YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d 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. base change or assessment ratio change effective 1/1/2009, 39 Pa.B. ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. These factors are the mathematical reciprocals of the actual common level ratios. 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 . <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> $z JJ3JpuBA}Cju_pD[3cr%@e_2fA level ratio published by STEB in the Pennsylvania Bulletin January endstream endobj startxref 5373 (9/12/2009). The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. The basis on which the annual factor is determined, as noted above, are actual valid and arm's length sales reported from the counties to the state. assessment ratio change effective January 1, 2013. The Westmoreland County Board of Commissioners met in special session beginning at 12:00pm on Monday, March 29, 2021 at the Westmoreland County Courthouse, Room #101, 2 North Main Street, Greensburg, PA. [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. Ky>XH pl V8.! from tax, the tax is based on the greater of (a) the actual The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, 35 Pa.B. Keystone State. 61 Pa Code 91.102. effective until STEB certifies the 2012 factor. HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . County Assessed Value - Enter the actual assessed. Pa.B. factors are the mathematical reciprocals of the common level ratios.). 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. B. Evans, Attorney at Law P.O. by the grantor's fractional interest in the real estate. endstream endobj 536 0 obj <>stream 1308. provided in the table for a range of dates, the second one is a decision effective August 18, 2009, retroactive to July 1, 2009, 39 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . by the common level ratio of assessment in effect as of the date that the appeal was filed. [8] Adjusted by the Department of Revenue to reflect an assessment 573 0 obj <>stream 2 0 obj > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! X*rd> :4 :#DSg! @UM` [1] Revised based on State Tax Equalization Board appeal decision, @d`+U Columbia 5.18 McKean 1.24 Westmoreland 8.13 [3] Revised by the State Tax Equalization Board, 38 Pa.B. JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L is located. 122, effective 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) endobj 403, No. Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. %PDF-1.5 assessment office. This field is for validation purposes and should be left unchanged. 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. hb```f`0``g`*bb@ !6(N001f The methodology used is to include every valid sale as verified by the county assessor. value of real estate in that county. i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. Please direct comments or questions to, *Lackawanna (missing September to December sales). The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. Box 27370 Philadelphia, PA [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. ?SOEti 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 . Interested in doing business in Pennsylvania? 75.65. Proudly founded in 1681 as a place of tolerance and freedom. The factor to apply to a particular transfer is 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 January 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. 1283 (3/6/2021). PA Department of Community and Economic Development. compiled by the State Tax Equalization Board in 20 1 8 . base change or assessment ratio change effective 1/1/2010, 39 Pa.B. No part of the information on this site may be reproduced for profit or sold for profit. 7163 (12/19/2009). ratio change effective January 1, 2007. 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. *Counties with a predetermined assessment ratio of 100%. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . ~} NLgzsg 7/1/2011, 42 Pa.B. AND. 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). 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. xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G 1709.1501, et seq. endstream endobj startxref endstream endobj 533 0 obj <>/Metadata 7 0 R/Pages 530 0 R/StructTreeRoot 11 0 R/Type/Catalog/ViewerPreferences 548 0 R>> endobj 534 0 obj <>/MediaBox[0 0 612 792]/Parent 530 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 535 0 obj <>stream The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. [11] Adjusted by the Department of Revenue based on an updated % 1 0 obj PA Department of Community and Economic Development. ]-SHb$C@H0 is located. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. You may also contact STEB by email or by phone at 717.787.5950. value of the entire real estate, per records of the county. Westmoreland: 8.13: Wyoming: 6.37: . 5 0 obj 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 . %PDF-1.7 % and 43 Pa.B. document as the date of the instrument. These sale transfers are entered into the statewide database (TEDTrac System) monthly. endobj %PDF-1.7 % 3563 based on the average ratio between the assessed value and fair market 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 . Assessment is the basis upon which taxing authorities tax a property. 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. endobj Interested in doing business in Pennsylvania? This field is for validation purposes and should be left unchanged. Evans 106); effective for documents accepted from July 1, 2012 to June 30, 2013. 2 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. 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. County Market Value = Assessed Value x Factor. First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. 2020. No statutes or acts will be found at this website. ` - 3245 (6/27/2009). For Pennsylvania Realty Transfer Tax purposes, these factors . BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. 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. Telephone: (866) 348-4250. 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 Evans. STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. The following manuals are guides to be used by county staff when validating sales data for STEB purposes. H 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. Y3 I^c hb``e``je``` e[!.j JIxm%\\aTstS. CLT . 942 (2/9/2013). In the assessment year, the ratio was set at 2.00. ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. 106); effective for documents accepted from July 1, The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 51 Pa.B. How is the Common Level Ratio (CLR) used? consideration for the transfer and (b) the product of the assessed <> Due to the limitations of HTML or differences in display capabilities These factors are the mathematical reciprocals of the actual common level ratio (CLR). of different browsers, this version may differ slightly from the (The common level ratio factors are the mathematical reciprocals of the common level ratios.). Sign up to receive the latest Pennsylvania news, direct to your inbox. 294. 91.102, relating to acceptance of documents.) The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. [12] Adjusted by the State Tax Equalization Board to reflect an This outlier trimming is based on standards recommended by the International Association of Assessing Officers. In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. Sign up to receive the latest Pennsylvania news, direct to your inbox. value and the common level ratio factor. 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. 5. stream Email: dan@evans-legal.com. by the grantor's fractional interest in the real estate. determined by STEB; therefore, the factor shown above will remain You may be trying to access this site from a secured browser on the server. <> 5, 2013 (43 PaB. . Box 27370. No statutes or acts will be found at this website. 545 0 obj <> endobj Columbia 4.41 McKean 1.20 Westmoreland 6 . assessment base change or assessment ratio change, 38 Pa.B. 3 0 obj 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? <> endobj endobj [9] Adjusted by the Department of Revenue to based on a State Tax 102.35 0244. endobj 0 [7] Adjusted by the Department of Revenue based on a Boards 7 0 obj Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . 2013 Daniel 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. 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. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob County Assessed Value - Enter the actual assessed. [4] Adjustments made by the Department of Revenue to reflect an 6 0 obj 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  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 HTML Version Copyright 8 0 obj Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 53 Pa.B. Law Office Daniel 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . 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. 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. 75.68 102. . No part of the information on this site may be reproduced forprofit or sold for profit. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . [5] Adjustment made by the Department of Revenue to reflect an u7@ V{f Common Level Ratio Factor - Enter the common. Download. Pennsylvania Bulletin full text database. 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. When preparing and filing a Pennsylvania realty transfer tax 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. 83 0 obj <> endobj [10] Adjusted by the Department of Revenue to reflect an endobj HTML VersionCopyright1995-2023 Daniel B. Evans. The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. <> Md`lh` b^ 1283), 7/1/22to6/30/23(52 Pa.B. (The common level ratio The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. 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 . 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. Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . 1709.15001709.1521). (6/28/2008). endstream endobj 549 0 obj <>stream %%EOF 1046, No. 1709.15001709.1521). <> So, for example, if a county has a CLR of 4, a home worth $100,000 should have an assessed value of $25,000 (regardless of the system the county uses to assess property). q]\B\W(L)7-MEq}2!qx6qls}%M6a *e0)f\F03#&m00#`.//,?4[PL*{62 pi^ cKem%D/IRQnv:EvJX5OEmCrQsW;gu]][?xP?a).Tio%*e~CvUr%pMV1A}#s"y2G#M/6&Zk x2f: IIid`G.Nr$m`ZK4]-zBcD8I! Do not reduce the assessed value. )Gc6 9f3M\ 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 last six years. 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 3 0 obj The table below shows the factors which have been in effect for The 2012 common level ratio is still to be 7/1/2012, 43 Pa.B. Equalization Board decision effective 4/21/12, retroactive to Evans Law Office. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . (: >4lfW5!T1O,l \^"ahk8|}w]]PyV Do not reduce the assessed value. %%EOF @f H42FBDuCd 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 2866 (5/19/2012). The common level ratios are calculated by the State Tax % assessment office. 532 0 obj <> endobj 1033 (2/18/2023). (3/14/2009). The 2012 common level ratio is still to be Daniel B. Evans, Attorney at Law. 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. [13] Adjusted by the Department of Revenue based on updated common %PDF-1.7 % endobj 58); 71 P.S. 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 determined by STEB; therefore, the factor shown above will remain 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 .
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