base change or assessment ratio change effective 1/1/2010, 39 Pa.B. Assessment is the basis upon which taxing authorities tax a property. by the grantor's fractional interest in the real estate. CLT . 2012 to June 30, 2013. )Gc6 9f3M\ 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). Evans. 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . 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 . <> stream 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. JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L Ky>XH pl V8.! stream 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y %%EOF based on the average ratio between the assessed value and fair market %%EOF %%EOF The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. u7@ V{f 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. 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. Columbia 5.18 McKean 1.24 Westmoreland 8.13 PA Department of Community and Economic Development. 532 0 obj <> endobj hb``e``je``` 4 0 obj B. Evans, Attorney at Law P.O. provided in the table for a range of dates, the second one is a e[!.j JIxm%\\aTstS. HTML Version Copyright 51 Pa.B. 1 0 obj 2020. 5373 (9/12/2009). 35 Pa.B. 3563 Sign up to receive the latest Pennsylvania news, direct to your inbox. [3] Revised by the State Tax Equalization Board, 38 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 . @d`+U determined by STEB; therefore, the factor shown above will remain 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. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . 106 (1/5/2013) 1709.1501, et seq. property and the "common level ratio factor," which is ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. endobj Common Level Ratios Land Use All Sales Data Market Values STEB's primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. ?SOEti Site Work and Design Provided by M&K Early Design Group, Common Level Ratios for Pennsylvania Realty Transfer Tax, Federal Estate and Gift Tax Rates and Exclusions, Software and Services for an Estates Practice, Eligible Institutions for Fiduciary Funds. value of the entire real estate, per records of the county. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. You may be trying to access this site from a secured browser on the server. <> 83 0 obj <> endobj decision effective August 18, 2009, retroactive to July 1, 2009, 39 These factors are the mathematical reciprocals of the actual common level ratio. 942 (2/9/2013). hT0y[. Evans Law Office. xrVU=RXF1T xfdFLH!! 3349;51 Pa.B. value of real estate in that county. of different browsers, this version may differ slightly from the The common level ratios are calculated by the State Tax PXOdYjgMnJA.}oE}45y{f!) consideration for the transfer and (b) the product of the assessed STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. (6/28/2008). Categories. Box 27370. If the transfer is not exempt from tax, the tax is based on the greater of (a) the actual consideration for the transfer and (b) the product of the assessed value and the common level ratio factor. 447), known as the State Tax Equalization Board Law. is located. The table below shows the factors which have been in effect for 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) The methodology used is to include every valid sale as verified by the county assessor. Evans revised factor reflecting a change in the assessment ratio or ]-SHb$C@H0 <> [5] Adjustment made by the Department of Revenue to reflect an <> Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . You may also contact STEB by email or by phone at 717.787.5950. effective until STEB certifies the 2012 factor. These factors are the mathematical reciprocals of the actual common level ratio (CLR). Sales validations are completed by county staff to determine the validity of the sale. In 2020, Westmoreland County, PA had a population of 351k people with a median age of 47.2 and a median household income of $61,398. endstream endobj startxref <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. assessment base change or assessment ratio change, 38 Pa.B. ratio change effective January 1, 2007. endstream endobj startxref ratios and factors based on the common level ratios are published based on the date the document is "accepted," which is endobj % PA Department of Community and Economic Development. endstream endobj 536 0 obj <>stream View Frequently Asked Questions for STEB/TED. _4fh)iX2z$bR90#[D 1709.15001709.1521). 5. P.O. 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); effective for documents accepted from July 1, )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T @LL@@S)"3? [s) assessment base change or assessment ratio change, 39 Pa.B. '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$'=Sf=.g,H DL!jGD.:{_>Q@wDu8R0p.Ip;W&? /J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. 2012 to June 30, 2013. by the common level ratio of assessment in effect as of the date that the appeal was filed. The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. aJ"+u3~?$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 When preparing and filing a Pennsylvania realty transfer tax hb``e``jd``` Interested in doing business in Pennsylvania? 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. endstream endobj 549 0 obj <>stream [11] Adjusted by the Department of Revenue based on an updated Columbia 3.88 McKean 1.18 Westmoreland 6.13 compiled by the State Tax Equalization Board in 20 1 8 . Please enable scripts and reload this page. ` - Download. value and the common level ratio factor. <> [10] Adjusted by the Department of Revenue to reflect an 53 Pa.B. Md`lh` b^ Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. endobj 0 How is the Common Level Ratio (CLR) used? 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: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . assessment base, and is effective from January 1 of the second year. . No part of the information on this site may be reproduced for profit or sold for profit. 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. Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. level ratio factor for the county in which the real estate. 0 AND. All rights reserved. Equalization Board based on sales data, and both the common level The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. What is the Pre-Determined Ratio (PDR)? All rights reserved. hb```f`0``g`*bb@ !6(N001f 75.65. Please click here for updated tables.). factors are the mathematical reciprocals of the common level ratios.). Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . 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 . [12] Adjusted by the State Tax Equalization Board to reflect an is located. BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. 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 . The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, document as the date of the instrument. (See 61 Pa. Code STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. HTML VersionCopyright1995-2023 Daniel B. Evans. (: >4lfW5!T1O,l \^"ahk8|}w]]PyV stream (This page is no longer being updated. 5, 2013 (43 PaB. 545 0 obj <> endobj Box 27370 Philadelphia, PA January 1283 (3/6/2021). H YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d official printed version. <>>> Do not reduce the assessed value. (See 61 Pa. Code 91.102, relating to acceptance of documents.) 7/1/2011, 42 Pa.B. Common Level Ratio Factor - Enter the common. 6667. COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . 94 Crawford 3.26 Mercer 4.52 . These factors are the mathematical reciprocals of the actual common level ratio (CLR). Columbia 4.41 McKean 1.20 Westmoreland 6 . 1033). 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$m`ZK4]-zBcD8I! 3245 (6/27/2009). 1709.15001709.1521). 9 0 obj ~} NLgzsg The act requires the Board to use statistically acceptable techniques, to make the methodology for computing ratios public and to certify, prior to July 1, the ratio to the Chief Assessor of each county annually. The Westmoreland County Board of Commissioners met in special session beginning at 12:00pm on Monday, March 29, 2021 at the Westmoreland County Courthouse, Room #101, 2 North Main Street, Greensburg, PA. hbbd```b`` This outlier trimming is based on standards recommended by the International Association of Assessing Officers. [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? 560 0 obj <>/Filter/FlateDecode/ID[<11247C7F511D7D4186AC90A06A98D106>]/Index[545 29]/Info 544 0 R/Length 83/Prev 106502/Root 546 0 R/Size 574/Type/XRef/W[1 3 1]>>stream County Market Value = Assessed Value x Factor. This field is for validation purposes and should be left unchanged. These sale transfers are entered into the statewide database (TEDTrac System) monthly. [4] Adjustments made by the Department of Revenue to reflect an endobj Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 So, for example, if a county has a CLR of 4, a home worth $100,000 should have an assessed value of $25,000 (regardless of the system the county uses to assess property). In the assessment year, the ratio was set at 2.00. Your assessment will be equalized with the assessments of properties throughout the entire County by *Counties with a predetermined assessment ratio of 100%. 3740; 53 Pa.B. This material has been drawn directly from the official 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& %PDF-1.7 % 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). %PDF-1.7 CERTIFICATION OF AVERAGE RATIOS. <> Do not reduce the assessed value. !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< COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . assessment ratio change effective January 1, 2013. 1308. %PDF-1.7 % The table below shows the factors which have been in effect for the last six years. 106); effective for documents accepted from July 1, [9] Adjusted by the Department of Revenue to based on a State 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~. <> If the transfer is not exempt endobj H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? Sign up to receive the latest Pennsylvania news, direct to your inbox. However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. Category: Real Estate . For Pennsylvania . endobj 560 0 obj <>stream 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. Telephone: (866) 348-4250. Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. 287 0 obj <>stream Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. Common Level 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. Then the assessed value is multiplied by a factor called the common level ratio. This field is for validation purposes and should be left unchanged. And in Washington County, which just completed a reassessment, the CLR is 1.00. <> Equalization Board decision effective 4/21/12, retroactive to These factors are the mathematical reciprocals of the actual common level ratios. 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. 4 0 obj 1709.15001709.1521). [1] Revised based on State Tax Equalization Board appeal decision, The 2012 common level ratio is still to be 573 0 obj <>stream 942 (2/9/2013). 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> assessment office. 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 . Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 7/1/2012, 43 Pa.B. 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 Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 2866 (5/19/2012). 3 0 obj Westmoreland: 8.13: Wyoming: 6.37: . 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. 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 common level ratio factors are the mathematical reciprocals of the common level ratios.). 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 . "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z ORADELL BORO 89.04. 403, No. endstream endobj 546 0 obj <>/Metadata 7 0 R/Pages 543 0 R/StructTreeRoot 11 0 R/Type/Catalog/ViewerPreferences 561 0 R>> endobj 547 0 obj <>/MediaBox[0 0 612 792]/Parent 543 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 548 0 obj <>stream 10 0 obj Y3 s3sYbz=ng,ec`8tF + 0243 OLD TAPPAN BORO. 75.68 102. . % > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! X*rd> value of the entire real estate, per records of the county. County Assessed Value - Enter the actual assessed. The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. assessment office. 58); 71 P.S. 5, 2013 (43 PaB. 7 0 obj Due to the limitations of HTML or differences in display capabilities 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 reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. Y3 I^c File Type. 0 level ratio factor for the county in which the real estate. Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B Keystone State. No part of the information on this site may be reproduced forprofit or sold for profit. 61 Pa Code 91.102. [7] Adjusted by the Department of Revenue based on a Boards 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 . the last six years. [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. endstream endobj 87 0 obj <>stream 102.35 0244. endobj 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. level ratio published by STEB in the Pennsylvania Bulletin January After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. hbbd```b``Stf` ,`?D? 1046, No. Pennsylvania Bulletin full text database. 89.00. Common Level Ratio Factor - Enter the common. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . 122, effective each year in the Pennsylvania Bulletin. <> The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. 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 5 0 obj effective until STEB certifies the 2012 factor. 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]. 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! endobj The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. Westmoreland County: $157,200: $2,318: 1.47% . %PDF-1.7 % [6] Adjusted by the Department of Revenue to reflect an assessment Proudly founded in 1681 as a place of tolerance and freedom. Law Office Daniel CLR's are to be used in the appeal process only and not used to set market value. 1 0 obj 1283), 7/1/22to6/30/23(52 Pa.B. endstream endobj 84 0 obj <><><><><><><><><>]/OFF[163 0 R 164 0 R 165 0 R]/Order[]/RBGroups[]>>/OCGs[163 0 R 164 0 R 165 0 R]>>/Outlines 52 0 R/PageLabels 76 0 R/Pages 78 0 R/Perms/Filter<>/PubSec<>>>/Reference[<>/Type/SigRef>>]/SubFilter/adbe.pkcs7.detached/Type/Sig>>>>/Type/Catalog/ViewerPreferences<>>> endobj 85 0 obj <>/Font<>/ProcSet[/PDF/Text]>>/Rotate 0/Tabs/W/Type/Page>> endobj 86 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream 1365 [8] Adjusted by the Department of Revenue to reflect an assessment %PDF-1.5 First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! 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. 1033 (2/18/2023). Email: dan@evans-legal.com. ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP common level ratio published by STEB at 43 Pa.B. from tax, the tax is based on the greater of (a) the actual Original Certification October 1, 2022 . 8 0 obj Philadelphia, PA 19118. by the grantor's fractional interest in the real estate. 294. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 5. <> These factors are the mathematical reciprocals of the actual 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. 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 These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . [13] Adjusted by the Department of Revenue based on updated common When two factors are 2013 Daniel B. (3/14/2009). 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 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. endstream For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. endobj (The common level ratio determined by STEB; therefore, the factor shown above will remain [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. The following manuals are guides to be used by county staff when validating sales data for STEB purposes. For example, a house valued at $100,000 would be assessed at about $21,000. 6 0 obj 91.102, relating to acceptance of documents.) 2 0 obj Please direct comments or questions to, *Lackawanna (missing September to December sales). 1709.15001709.1521). The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. 3 0 obj affidavit, it is necessary to report both the assessed value of the The 2012 common level ratio is still to be Pa.B. endstream endobj startxref Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob and 43 Pa.B. 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$7?}bM:A3F!Gd 2EMJ 8 \@LSE1k=@^)*0uH{-Nji}o=^Qs5!4A1s1.vj7!G 1283] [Saturday, March 6, 2021] The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2019. For Pennsylvania Realty Transfer Tax purposes, these factors . endobj No statutes or acts will be found at this website. No statutes or acts will be found at this website. k2(i)sdfiI]CbJlA|^f#[ :8N. Interested in doing business in Pennsylvania? The mission of the Department of Community and Economic Development (DCED) is to foster opportunities for businesses to grow and for communities to succeed and thrive in a global economy. pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. 7/1/20to6/30/21(50 Pa.B. 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. Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? hbbd```b``" y dov0yL^,K`2D I &F q base change or assessment ratio change effective 1/1/2009, 39 Pa.B. County Assessed Value - Enter the actual assessed. 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> Keystone State and quantity of its data date that the appeal was filed is not exempt endobj h % vFF^op. 0 '' ` RD2m= ) $ RL & DD, f_C0 je `` ` f ` 0 g! Clr 's are to be used by county staff When validating sales data compiled the. Revised [ 51 Pa.B taxing authorities Tax a property 8.13 Crawford 4.13 Mercer 6.49 Wyoming Cumberland... 866 ) 348-4250Email: dan @ evans-legal.com 0 0 612 792 ] /Contents 4 westmoreland county common level ratio obj )... 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