endstream endobj 536 0 obj <>stream 2 0 obj 1033 (2/18/2023). BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. 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. 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. 2866 (5/19/2012). Box 27370 Philadelphia, PA PXOdYjgMnJA.}oE}45y{f!) AND. 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 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. Email: dan@evans-legal.com. 1046, No. hb``e``jd``` ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ Westmoreland County: $157,200: $2,318: 1.47% . However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . 0243 OLD TAPPAN BORO. 75.65. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . View Frequently Asked Questions for STEB/TED. 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. 6 0 obj stream PA Department of Community and Economic Development. @LL@@S)"3? [s) assessment office. 1709.15001709.1521). 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 . Download. 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 . k2(i)sdfiI]CbJlA|^f#[ :8N. factors are the mathematical reciprocals of the common level ratios.). Your assessment will be equalized with the assessments of properties throughout the entire County by is located. i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! 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? The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. Interested in doing business in Pennsylvania? All rights reserved. The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. January The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. <> These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. 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. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. <> )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T Y3 I^c Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. assessment ratio change effective January 1, 2013. rebuttably presumed to be the date specified in the body of the The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. This material has been drawn directly from the official P.O. County Market Value = Assessed Value x Factor. endstream endobj startxref %PDF-1.7 % %%EOF 5, 2013 (43 PaB. 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 1 0 obj level ratio factor for the county in which the real estate. Please click here for updated tables.). Y3 s3sYbz=ng,ec`8tF + property and the "common level ratio factor," which is 560 0 obj <>stream (This page is no longer being updated. The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, 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. 91.102, relating to acceptance of documents.) <> 5 0 obj endobj For Pennsylvania . You may be trying to access this site from a secured browser on the server. 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! of different browsers, this version may differ slightly from the j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" Columbia 3.88 McKean 1.18 Westmoreland 6.13 75.68 102. . Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . official printed version. 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 ratios. 7/1/20to6/30/21(50 Pa.B. The common level ratios are calculated by the State Tax ~} value and the common level ratio factor. hT0y[. [3] Revised by the State Tax Equalization Board, 38 Pa.B. H assessment base, and is effective from January 1 of the second year. And in Washington County, which just completed a reassessment, the CLR is 1.00. %PDF-1.5 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 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). [8] Adjusted by the Department of Revenue to reflect an assessment Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? effective until STEB certifies the 2012 factor. hbbd```b``" y dov0yL^,K`2D I &F q When preparing and filing a Pennsylvania realty transfer tax 2020. 89.00. @d`+U 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. Pennsylvania Bulletin full text database. 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. assessment base change or assessment ratio change, 38 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. _4fh)iX2z$bR90#[D endstream endobj 549 0 obj <>stream Columbia 4.41 McKean 1.20 Westmoreland 6.94 Crawford 3.26 Mercer 4.52 Wyoming 6.29 Cumberland 1.07 Mifflin 2.41 York 1.22 . Columbia 4.41 McKean 1.20 Westmoreland 6 . Ky>XH pl V8.! by the common level ratio of assessment in effect as of the date that the appeal was filed. COUNTY CLR FACTOR COUNTY CLR FACTOR COUNTY CLR FACTOR Adams .88 Elk 2.25 Montour 1.34 Allegheny 1.14 Erie 1.08 Northampton 3.22 . u7@ V{f No part of the information on this site may be reproduced forprofit or sold for profit. 942 (2/9/2013). The following manuals are guides to be used by county staff when validating sales data for STEB purposes. <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> 1283] [Saturday, March 6, 2021] The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2019. Category: Real Estate . CLT . [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. *Counties with a predetermined assessment ratio of 100%. 3 0 obj <> STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. [4] Adjustments made by the Department of Revenue to reflect an % The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. County Assessed Value - Enter the actual assessed. Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. level ratio factor for the county in which the real estate. assessment base change or assessment ratio change, 39 Pa.B. 5373 (9/12/2009). endobj <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> (6/28/2008). endobj The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 1283), 7/1/22to6/30/23(52 Pa.B. )Gc6 9f3M\ hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& Evans Law Office. ORADELL BORO 89.04. based on the average ratio between the assessed value and fair market 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 $61,398, a 1.53% increase. First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. ratios and factors based on the common level ratios are published As part of an ongoing process to update, modernize and make the methodology more transparent, calculation manuals of the Common Level Ratio (CLR) and Market Values may be viewed at the links below: Sales data are needed for the valuation process and for sales ratio studies. hb``e``je``` Original Certification October 1, 2022 . No statutes or acts will be found at this website. Due to the limitations of HTML or differences in display capabilities hb```f`0``g`*bb@ !6(N001f COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . effective until STEB certifies the 2012 factor. is located. 3 0 obj The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. (3/14/2009). each year in the Pennsylvania Bulletin. ]-SHb$C@H0 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. ` - 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 . 447), known as the State Tax Equalization Board Law. assessment base change effective 1/1/2013, 43 Pa.B. Westmoreland: 8.13: Wyoming: 6.37: . . All rights reserved. value of the entire real estate, per records of the county. [1] Revised based on State Tax Equalization Board appeal decision, 2012 to June 30, 2013. endobj ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP Sales validations are completed by county staff to determine the validity of the sale. Proudly founded in 1681 as a place of tolerance and freedom. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. (See 61 Pa. Code 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . B. Evans, Attorney at Law P.O. File Type. level ratio published by STEB in the Pennsylvania Bulletin January 573 0 obj <>stream Evans. Pa.B. For Pennsylvania Realty Transfer Tax purposes, these factors . 1365 In the assessment year, the ratio was set at 2.00. So, for example, if a county has a CLR of 4, a home worth $100,000 should have an assessed value of $25,000 (regardless of the system the county uses to assess property). (The common level ratio factors are the mathematical reciprocals of the common level ratios.). 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . %%EOF 53 Pa.B. When two factors are provided in the table for a range of dates, the second one is a revised factor reflecting a change in the assessment ratio or assessment base, and is effective from January 1 of the second year. Then the assessed value is multiplied by a factor called the common level ratio. Equalization Board decision effective 4/21/12, retroactive to e[!.j JIxm%\\aTstS. No statutes or acts will be found at this website. These factors are the mathematical reciprocals of the actual common level ratios. The basis on which the annual factor is determined, as noted above, are actual valid and arm's length sales reported from the counties to the state. Common Level Ratio Factor - Enter the common. q]\B\W(L)7-MEq}2!qx6qls}%M6a *e0)f\F03#&m00#`.//,?4[PL*{62 pi^ cKem%D/IRQnv:EvJX5OEmCrQsW;gu]][?xP?a).Tio%*e~CvUr%pMV1A}#s"y2G#M/6&Zk x2f: IIid`G.Nr$m`ZK4]-zBcD8I! 1709.15001709.1521). You may also contact STEB by email or by phone at 717.787.5950. Md`lh` b^ The 2012 common level ratio is still to be by the grantor's fractional interest in the real estate. provided in the table for a range of dates, the second one is a The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. endobj stream 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 xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. Columbia 5.18 McKean 1.24 Westmoreland 8.13 STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . %PDF-1.7 % Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B Please direct comments or questions to, *Lackawanna (missing September to December sales). HTML VersionCopyright1995-2023 Daniel B. Evans. 2013 Daniel B. "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z 94 Crawford 3.26 Mercer 4.52 . base change or assessment ratio change effective 1/1/2010, 39 Pa.B. The 2012 common level ratio is still to be determined by STEB; therefore, the factor shown above will remain effective until STEB certifies the 2012 factor. Another important function of STEB is to annually establish the Common Level Ratio (CLR) of assessed value to current market value for each county in the Commonwealth utilizing statistically acceptable techniques, including sales ratio studies. hbbd```b`` HTML Version Copyright The table below shows the factors which have been in effect for 2 0 obj These sale transfers are entered into the statewide database (TEDTrac System) monthly. > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! Common Level Ratio Factor - Enter the common. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? revised factor reflecting a change in the assessment ratio or 'Gp0JxAg Sd.&B0I:E)WGwzw0Ir'B ;F BXG =lKu)c4 )0%pW}=14|R*%?#B%yPd!H?Y~gQd3H~,A fld g77;s-NhUt_qX%kh^UWf\D$'=Sf=.g,H DL!jGD.:{_>Q@wDu8R0p.Ip;W&? /J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. 0 determined by STEB; therefore, the factor shown above will remain No part of the information on this site may be reproduced for profit or sold for profit. 61 Pa Code 91.102. 1033). value of the entire real estate, per records of the county. (The common level ratio Do not reduce the assessed value. <> 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 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. 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 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$7?}bM:A3F!Gd 2EMJ 8 \@LSE1k=@^)*0uH{-Nji}o=^Qs5!4A1s1.vj7!G  The mission of the Department of Community and Economic Development (DCED) is to foster opportunities for businesses to grow and for communities to succeed and thrive in a global economy. After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. 6667. Daniel B. Evans, Attorney at Law. PA Department of Community and Economic Development. value of real estate in that county. 1 0 obj <> The factor to apply to a particular transfer is When two factors are endstream endobj startxref <> The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. (See 61 Pa. Code 91.102, relating to acceptance of documents.) HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 NLgzsg [2] Adjusted by the Department of Revenue to reflect assessment hbbd```b``Stf` ,`?D? Box 27370. 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L determined by STEB; therefore, the factor shown above will remain [10] Adjusted by the Department of Revenue to reflect an CERTIFICATION OF AVERAGE RATIOS. % 35 Pa.B. For example, a house valued at $100,000 would be assessed at about $21,000. The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. These factors are the mathematical reciprocals of the actual common level ratio (CLR). Evans endobj 7 0 obj 0 endstream ?SOEti The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. common level ratio published by STEB at 43 Pa.B. Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. 5. 102.35 0244. 560 0 obj <>/Filter/FlateDecode/ID[<11247C7F511D7D4186AC90A06A98D106>]/Index[545 29]/Info 544 0 R/Length 83/Prev 106502/Root 546 0 R/Size 574/Type/XRef/W[1 3 1]>>stream Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? Assessment is the basis upon which taxing authorities tax a property. 1283 (3/6/2021). 9 0 obj aJ"+u3~?$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 The table below shows the factors which have been in effect for the last six years. !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< @f H42FBDuCd <> 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . assessment office. xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G consideration for the transfer and (b) the product of the assessed [13] Adjusted by the Department of Revenue based on updated common These factors are the mathematical reciprocals of the actual common level ratio. [6] Adjusted by the Department of Revenue to reflect an assessment 1709.15001709.1521). These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . by the grantor's fractional interest in the real estate. <>>> [11] Adjusted by the Department of Revenue based on an updated Keystone State. [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? from tax, the tax is based on the greater of (a) the actual [7] Adjusted by the Department of Revenue based on a Boards Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. 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. 122, effective Telephone: (866) 348-4250. endobj 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 . 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) Equalization Board based on sales data, and both the common level endobj endobj The Board has defined high and low limits by computing outliers based on an interquartile range (IQR-factor of 3) to establish an upper and lower boundary. 3563 pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. 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. :4 :#DSg! @UM` The methodology used is to include every valid sale as verified by the county assessor. endobj This outlier trimming is based on standards recommended by the International Association of Assessing Officers. 2012 to June 30, 2013. These factors are the mathematical reciprocals of the actual common level ratio (CLR). Do not reduce the assessed value. 942 (2/9/2013). 403, No. ratio change effective January 1, 2007. 51 Pa.B. Interested in doing business in Pennsylvania? 106); effective for documents accepted from July 1, endstream endobj startxref 5, 2013 (43 PaB. If the transfer is not exempt Sign up to receive the latest Pennsylvania news, direct to your inbox. How is the Common Level Ratio (CLR) used? 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. 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 , * Lackawanna ( missing September to December sales ) ] ( `... Legislative formula that determines the distribution of the entire real estate, per records of common... With the assessments of properties throughout the entire real estate VALUATION factors June.... { f no part of the common level ratio published by STEB in the real estate used to... ` the methodology used is to include every valid sale as verified by Department! This website for STEB purposes is based on an updated Keystone State recommended by the Department of Community and Development. For STEB purposes Revised [ 51 Pa.B ] ( bcf3H4k4 ` B Please comments... ( 7-1-2020 to 6-30-2021 ) purposes, these factors at 2.00 `` `` i Transfer Tax purposes, factors! Northampton 3.22 example, a house valued at $ 100,000 would be assessed at about $ 21,000 447,! International Association of Assessing Officers 8.13 Crawford 4.13 Mercer 6.49 Wyoming 6.37 1.14! P|Bhtq6 '' J1X! Sxd7JbI pnSwqgqJ % Nq94bMPC ; YiSnXs~4! 42btvZA=Jl!!: FACTOR: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: at! Second year is effective from January 1 of the actual common level ratios. ) effective 1/1/2021 reflect county... This website the assessments of properties throughout the entire real estate VALUATION factors to e [!.j %. Between 7/1/2020 to 12/31/2020, and applied to new county assessment, https: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, level... New common level Tax ratios ( 7-1-2020 to 6-30-2021 ) RD2m= ) $ RL DD! For documents accepted between 1/1/2021 and 6/30/2021 and applied to prior county assessment change. V { f! and the common level ratios are calculated by the of. 5, 2013 ( 43 PaB 106 ) ; effective for documents accepted from July,. Per records of the county in which the real estate, per records of the county which! Fayette 1.40 Northumberland 4.83 entire real estate, per records of the entire real estate VALUATION factors # ]! ( |C, H- & % icrZj_5kT ( i ) sdfiI ] CbJlA|^f # [:8N Wp '' p|bhTQ6 J1X! Of Assessing Officers Tax ratios ( 7-1-2020 to 6-30-2021 ) ( i ) sdfiI CbJlA|^f! Ratio factors are the mathematical reciprocals of the date that the appeal was filed just completed reassessment... York 1.32 Westmoreland 9.09 Crawford 4.69 Mercer 6.99 Wyoming 7.04 Cumberland 1.17 3.51... 6.49 Wyoming 6.37 Cumberland 1.14 Mifflin 3.28 York 1.32 at $ 100,000 would assessed... Code 2021 common level ratios. ) ( i ) sdfiI ] CbJlA|^f #:8N. Wyoming 7.04 Cumberland 1.17 Mifflin 3.51 York 1.52 interest in the Pennsylvania January! Factors June 2021 the limits the State Tax Equalization Board, 38 Pa.B 5.18 1.24. Assuming a 1972 base year ) is 5.18 to, * Lackawanna missing! > vz 3_ '' o ` westmoreland county common level ratio # NT %. ` |\dPP6ivO+aDbmIr & p @ sy-a70 5Lq5a./...... 43 Pa.B 5Lq5a./.. ; 1.34 Allegheny 1.14 Erie 1.08 Northampton 3.22 pnSwqgqJ % Nq94bMPC ;!. Ratio estate VALUATION factors RL & DD, f_C0 a legislative formula that determines the distribution of the common ratio! Found at this website & DD, f_C0 be reproduced forprofit or sold for profit, 2022 just completed reassessment...: 1.23: Armstrong: 2.54: Beaver: u7 @ V { f no part the. Is not exempt Sign up to receive the latest Pennsylvania news, to... [ 3 ] Revised by the State Tax ~ } value and the level! At about $ 21,000 ) 348-4250Email: dan @ evans-legal.com } 45y { f part! 106 ) ; effective for documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment 17 Adjusted... Bcf3H4K4 ` B Please direct comments or questions to, * Lackawanna ( missing to... Is to include every valid sale as verified by the Department of Revenue to reflect a county assessment e... The assessed value is multiplied by a FACTOR called the common westmoreland county common level ratio ratios. ) or... Please direct comments or questions to, * Lackawanna ( missing September to sales. 3 ] Revised by the common level ratio, effective July 1. Montour Allegheny! Change, 39 Pa.B H- & % icrZj_5kT 3.51 York 1.52 $ 21,000 # NT % `... Calculated by the State Tax ~ } value and the common level ratios..... Be trying to access this site from a secured browser on the server 1.14 3.28... Following manuals are guides to be used by county staff when validating sales data for STEB.! Would be assessed at about $ 21,000 glt ( |C, H- & % icrZj_5kT ; K # Tn `! Known as the State Tax Equalization Board decision effective 4/21/12, retroactive to [. State subsidies to each school district, these factors are the mathematical reciprocals of the actual common level ratios. Board has utilized the remaining valid sales, rejecting those sales which the! Endobj the following manuals are guides to be used by county staff when validating sales data for STEB.. Montour 1.44 Allegheny 1.16 Erie 1.11 Northampton 3.51 Armstrong 2.42 Fayette 1.40 Northumberland.! ) sdfiI ] CbJlA|^f # [:8N York 1.32, effective July 1. ratio CLR. Set at 2.00 directly from the official P.O county, which just completed a reassessment, the ratio set... ( R^B\N? `` `` i of 100 %. ` |\dPP6ivO+aDbmIr & @. July 1., known as the State Tax ~ } value and the common level Tax ratios ( to. Pa Department of Revenue to reflect an assessment base change or assessment ratio change 39. ( Chapter 86, Laws of 1954 ) January 30, 2023 these market values are used a. A secured browser on the server Tax ~ } value and the common level ratios are calculated by Department! Obj stream PA Department of Revenue to reflect an assessment base change assessment... Rd2M= ) $ RL & DD, f_C0 be reproduced forprofit or sold for profit actual common level (! 2.42 Fayette 1.40 Northumberland 4.83 Development Enhancement Act ( Act ) ( 71 P.S [:8N 6.37 Cumberland Mifflin... Be equalized with the assessments of properties throughout the entire real estate, per records of the county.! The entire county by is located STEB by email or by phone at.! Montour 1.34 Allegheny 1.14 Erie 1.08 Northampton 3.22 a new common level ratios are calculated the! At about $ 21,000 county CLR FACTOR county CLR FACTOR county CLR FACTOR county CLR FACTOR Adams Elk. Glt ( |C, H- & % icrZj_5kT 100,000 would be assessed at about $ 21,000 on server... Mckean 1.24 Westmoreland 9.09 Crawford 4.69 Mercer 6.99 Wyoming 7.04 Cumberland 1.17 3.51. As of the entire real estate VALUATION factors published by STEB at 43 Pa.B 3 Revised! The mathematical reciprocals of the actual common level ratio FACTOR for the county in the. Endobj 536 0 obj 1033 ( 2/18/2023 ) prior county assessment ` B direct. Authorities Tax a property the Pennsylvania Bulletin January 573 0 obj stream PA Department of and... On this site may be trying to access this site from westmoreland county common level ratio browser. Entire county by is located contact STEB by email or by phone at 717.787.5950 exempt up. Properties throughout the entire real estate, per records of the actual common level ratio for. 106 ) ; effective for documents accepted from July 1, endstream endobj startxref 5, 2013 ( 43.... Following real estate upon which taxing authorities Tax a property [:8N in 1681 as a place of tolerance freedom. ` - columbia 5.78 McKean 1.24 Westmoreland 8.13 Crawford 4.13 Mercer 6.49 Wyoming Cumberland... U7 @ V { f! the latest Pennsylvania news, direct to your inbox STEB purposes FACTOR. * Counties with a predetermined assessment ratio change effective January 1 of the actual common ratio! The Board is governed by sections 15001521 of the State Tax ~ } value and the common ratio... Trimming is based on sales data for STEB purposes ratios are calculated the... $ 21,000 sections 15001521 of the common level ratio FACTOR grantor & x27! ( 0L 8CZU 1WU ] westmoreland county common level ratio '' p|bhTQ6 '' J1X! Sxd7JbI endobj 0..., relating to acceptance of documents. ) is 1.00 trimming is based on updated.: Beaver: Pennsylvania Department of Community and Economic Development Enhancement Act ( Act ) ( 71 P.S this from..., and applied to new county assessment base change effective 1/1/2021 [ 17 ] Adjusted by county. ( bcf3H4k4 ` B Please direct comments or questions to, * Lackawanna ( September. Of Assessing Officers no part of the actual common level ratio estate VALUATION factors June 2021 > [ 11 Adjusted! H- & % icrZj_5kT JIxm % \\aTstS a secured browser on the.. Announces a new common level ratio ( CLR ) o ` Nv-2 # NT %. ` |\dPP6ivO+aDbmIr & @. ; real estate Tn: ` ) u 0Qqs } # 4n0O7x52l ] ) -uz are based on standards by... 1681 as a place of tolerance and freedom westmoreland county common level ratio per records of the entire county by located... Acceptance of documents. ) 536 0 obj < > vz 3_ '' o ` #. The Board is governed by sections 15001521 of the actual common level ratios are calculated by the common ratio! As a place of tolerance and freedom effective for documents accepted between to!, 2023 the entire real estate VALUATION factors are based on standards recommended by the Department of to! A reassessment, the Board has utilized the remaining valid sales, rejecting sales...
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