Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. These factors are the mathematical reciprocals of the actual common level ratios. The factor to apply to a particular transfer is (: >4lfW5!T1O,l \^"ahk8|}w]]PyV assessment office. 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. official printed version. :4 :#DSg! @UM` 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . 6 0 obj Philadelphia, PA 19118. base change or assessment ratio change effective 1/1/2009, 39 Pa.B. 94 Crawford 3.26 Mercer 4.52 . Columbia 4.41 McKean 1.20 Westmoreland 6 . [1] Revised based on State Tax Equalization Board appeal decision, pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . Proudly founded in 1681 as a place of tolerance and freedom. 53 Pa.B. Box 27370 Philadelphia, PA assessment base, and is effective from January 1 of the second year. endstream endobj 536 0 obj <>stream 403, No. % Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In [8] Adjusted by the Department of Revenue to reflect an assessment File Type. each year in the Pennsylvania Bulletin. H u7@ V{f <> For example, a house valued at $100,000 would be assessed at about $21,000. 106); effective for documents accepted from July 1, Columbia 3.88 McKean 1.18 Westmoreland 6.13 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . 8 0 obj No statutes or acts will be found at this website. 58); 71 P.S. [2] Adjusted by the Department of Revenue to reflect assessment assessment base change effective 1/1/2013, 43 Pa.B. <> This outlier trimming is based on standards recommended by the International Association of Assessing Officers. q]\B\W(L)7-MEq}2!qx6qls}%M6a *e0)f\F03#&m00#`.//,?4[PL*{62 pi^ cKem%D/IRQnv:EvJX5OEmCrQsW;gu]][?xP?a).Tio%*e~CvUr%pMV1A}#s"y2G#M/6&Zk x2f: IIid`G.Nr$m`ZK4]-zBcD8I! <> 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. 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. 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]. 106 (1/5/2013) 532 0 obj <> endobj endobj 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . (This page is no longer being updated. and 43 Pa.B. [9] Adjusted by the Department of Revenue to based on a State Tax determined by STEB; therefore, the factor shown above will remain endstream endobj startxref 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. (The common level ratio factors are the mathematical reciprocals of the common level ratios.). 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 . <> [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? Interested in doing business in Pennsylvania? HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob based on the date the document is "accepted," which is 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. 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 $61,398, a 1.53% increase. Common Level Ratio Factor - Enter the common. 160 0 obj <>/Filter/FlateDecode/ID[<01F2FFFA76D3B34D8F393153EC9F5505>]/Index[83 205]/Info 82 0 R/Length 218/Prev 354874/Root 84 0 R/Size 288/Type/XRef/W[1 3 1]>>stream 122, effective You may also contact STEB by email or by phone at 717.787.5950. County Assessed Value - Enter the actual assessed. hbbd```b``" y dov0yL^,K`2D I &F q endstream Sales validations are completed by county staff to determine the validity of the sale. 942 (2/9/2013). revised factor reflecting a change in the assessment ratio or LQ5th+Z|iI 5^H{tD1A%\Qz4 U$<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 3 0 obj 61 Pa Code 91.102. endobj BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. by the grantor's fractional interest in the real estate. endstream endobj startxref 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 . Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. endobj Y3 s3sYbz=ng,ec`8tF + Box 27370. from tax, the tax is based on the greater of (a) the actual endobj @f H42FBDuCd In the assessment year, the ratio was set at 2.00. How is the Common Level Ratio (CLR) used? 75.68 102. . The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 1709.1501, et seq. [4] Adjustments made by the Department of Revenue to reflect an property and the "common level ratio factor," which is is located. <> assessment base change or assessment ratio change, 38 Pa.B. Evans 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. 560 0 obj <>stream 2866 (5/19/2012). For Pennsylvania . provided in the table for a range of dates, the second one is a k2(i)sdfiI]CbJlA|^f#[ :8N. 3245 (6/27/2009). endobj These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. When two factors are common level ratio published by STEB at 43 Pa.B. 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. 10 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 . [6] Adjusted by the Department of Revenue to reflect an assessment 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. Sign up to receive the latest Pennsylvania news, direct to your inbox. 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! 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'~(. January Assessment is the basis upon which taxing authorities tax a property. 51 Pa.B. hb``e``jd``` decision effective August 18, 2009, retroactive to July 1, 2009, 39 Do not reduce the assessed value. The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. stream Columbia 5.18 McKean 1.24 Westmoreland 8.13 4 0 obj PXOdYjgMnJA.}oE}45y{f!) The table below shows the factors which have been in effect for _4fh)iX2z$bR90#[D [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. County Assessed Value - Enter the actual assessed. stream ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ Your assessment will be equalized with the assessments of properties throughout the entire County by COUNTY CLR FACTOR COUNTY CLR FACTOR COUNTY CLR FACTOR Adams .88 Elk 2.25 Montour 1.34 Allegheny 1.14 Erie 1.08 Northampton 3.22 . The market values are certified annually to the Pennsylvania Department of Education and the respective school districts on or before July 1 of each year. For Pennsylvania Realty Transfer Tax purposes, these factors . 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). No part of the information on this site may be reproduced forprofit or sold for profit. $z JJ3JpuBA}Cju_pD[3cr%@e_2fA 7/1/2011, 42 Pa.B. xrVU=RXF1T xfdFLH!! All rights reserved. The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. 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. level ratio factor for the county in which the real estate. The methodology used is to include every valid sale as verified by the county assessor. Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. 75.65. These sale transfers are entered into the statewide database (TEDTrac System) monthly. value of real estate in that county. 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. 1033). COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . value of the entire real estate, per records of the county. P.O. The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. 83 0 obj <> endobj The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 1033 (2/18/2023). [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. consideration for the transfer and (b) the product of the assessed 1709.15001709.1521). [3] Revised by the State Tax Equalization Board, 38 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 2019. 287 0 obj <>stream HTML Version Copyright effective until STEB certifies the 2012 factor. No part of the information on this site may be reproduced for profit or sold for profit. Pennsylvania Department of Community and Economic Development, https://dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, Common Level Tax Ratios (7-1-2020 to 6-30-2021). The common level ratios are calculated by the State Tax %PDF-1.7 106); effective for documents accepted from July 1, 1709.15001709.1521). Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B 89.00. 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). 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. document as the date of the instrument. 447), known as the State Tax Equalization Board Law. STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. %PDF-1.7 % 573 0 obj <>stream [email protected](),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& 1308. 5373 (9/12/2009). When preparing and filing a Pennsylvania realty transfer tax 102.35 0244. Categories. hbbd```b`` COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! 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. 5, 2013 (43 PaB. 3563 j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" endobj assessment ratio change effective January 1, 2013. stream <> factors are the mathematical reciprocals of the common level ratios.). However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . These factors are the mathematical reciprocals of the actual common level ratio (CLR). endobj HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 hb```f`0``g`*bb@ !6(N001f [11] Adjusted by the Department of Revenue based on an updated B. Evans, Attorney at Law P.O. <>>> The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. (See 61 Pa. Code 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 state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y ?SOEti The following manuals are guides to be used by county staff when validating sales data for STEB purposes. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> 'Gp0JxAg Sd.&B0I:E)WGwzw0Ir'B ;F BXG =lKu)c4 )0%pW}=14|R*%?#B%yPd!H?Y~gQd3H~,A fld g77;s-NhUt_qX%kh^UWf\D$'=Sf=.g,H DL!jGD.:{_>[email protected];W&? /J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. !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< value and the common level ratio factor. 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. endstream endobj startxref 1 0 obj Md`lh` b^ i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! 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. ORADELL BORO 89.04. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. (6/28/2008). value of the entire real estate, per records of the county. Then the assessed value is multiplied by a factor called the common level ratio. level ratio published by STEB in the Pennsylvania Bulletin January 0 JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L %PDF-1.7 % 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. 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 <> Please enable scripts and reload this page. endstream endobj 87 0 obj <>stream of different browsers, this version may differ slightly from the The 2012 common level ratio is still to be Common Level Ratio Factor - Enter the common. %PDF-1.7 % 545 0 obj <> endobj 4 0 obj The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 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. 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. Evans. 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. @d`+U Email: [email protected]. Daniel B. Evans, Attorney at Law. Westmoreland County: $157,200: $2,318: 1.47% . 1 0 obj )Gc6 9f3M\ H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? Before you Start: The daily announcement of summoned jurors required to report is available on the web at: http://www.co.westmoreland.pa.us/index.aspx?NID=315 or by phone at 724.838.7000 after 5:00 pm the work day prior to scheduled date of service. [5] Adjustment made by the Department of Revenue to reflect an The table below shows the factors which have been in effect for the last six years. PA Department of Community and Economic Development. e[!.j JIxm%\\aTstS. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 1365 Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 942 (2/9/2013). 3349;51 Pa.B. 1283), 7/1/22to6/30/23(52 Pa.B. This field is for validation purposes and should be left unchanged. endobj base change or assessment ratio change effective 1/1/2010, 39 Pa.B. Y3 I^c effective until STEB certifies the 2012 factor. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 . xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G AND. 2 0 obj ratios and factors based on the common level ratios are published [12] Adjusted by the State Tax Equalization Board to reflect an [10] Adjusted by the Department of Revenue to reflect an 3740; 53 Pa.B. Original Certification October 1, 2022 . STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. Law Office Daniel 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. 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. Equalization Board based on sales data, and both the common level County Market Value = Assessed Value x Factor. County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . CERTIFICATION OF AVERAGE RATIOS. 7/1/2012, 43 Pa.B. Keystone State. (See 61 Pa. Code 91.102, relating to acceptance of documents.) )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> 0243 OLD TAPPAN BORO. View Frequently Asked Questions for STEB/TED. by the common level ratio of assessment in effect as of the date that the appeal was filed. These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . hT0y[. Sign up to receive the latest Pennsylvania news, direct to your inbox. These factors are the mathematical reciprocals of the actual common level ratio (CLR). compiled by the State Tax Equalization Board in 20 1 8 . The 2012 common level ratio is still to be ~} For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. 294. rebuttably presumed to be the date specified in the body of the . 2013 Daniel B. 5, 2013 (43 PaB. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP 2 0 obj *Counties with a predetermined assessment ratio of 100%. 1283 (3/6/2021). This field is for validation purposes and should be left unchanged. endobj endstream endobj 549 0 obj <>stream [13] Adjusted by the Department of Revenue based on updated common 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. %PDF-1.5 Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. CLT . 0 NLgzsg 91.102, relating to acceptance of documents.) 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) Westmoreland: 8.13: Wyoming: 6.37: . affidavit, it is necessary to report both the assessed value of the Due to the limitations of HTML or differences in display capabilities <> %%EOF Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? All rights reserved. Download. 1046, No. 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~. the last six years. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. And in Washington County, which just completed a reassessment, the CLR is 1.00. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. <> 7/1/20to6/30/21(50 Pa.B. %%EOF The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. Interested in doing business in Pennsylvania? 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. 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 common level ratio 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 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? 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 . If the transfer is not exempt determined by STEB; therefore, the factor shown above will remain Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. % You may be trying to access this site from a secured browser on the server. based on the average ratio between the assessed value and fair market %%EOF No statutes or acts will be found at this website. Equalization Board decision effective 4/21/12, retroactive to by the grantor's fractional interest in the real estate. Pennsylvania Bulletin full text database. Do not reduce the assessed value. The factor to apply to a particular transfer is based on the date the document is accepted, which is rebuttably presumed to be the date specified in the body of the document as the date of the instrument. These factors are the mathematical reciprocals of the actual common level ratio. Please click here for updated tables.). Ky>XH pl V8.! 2012 to June 30, 2013. 0 3 0 obj 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 First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 2020. [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. assessment office. 5. 6667. 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. X*rd> 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). Category: Real Estate . 7163 (12/19/2009). ` - 35 Pa.B. 1709.15001709.1521). 9 0 obj endobj The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. ]-SHb$C@H0 assessment base change or assessment ratio change, 39 Pa.B. endstream endobj 84 0 obj <><><><><><><><><>]/OFF[163 0 R 164 0 R 165 0 R]/Order[]/RBGroups[]>>/OCGs[163 0 R 164 0 R 165 0 R]>>/Outlines 52 0 R/PageLabels 76 0 R/Pages 78 0 R/Perms/Filter<>/PubSec<>>>/Reference[<>/Type/SigRef>>]/SubFilter/adbe.pkcs7.detached/Type/Sig>>>>/Type/Catalog/ViewerPreferences<>>> endobj 85 0 obj <>/Font<>/ProcSet[/PDF/Text]>>/Rotate 0/Tabs/W/Type/Page>> endobj 86 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream endobj (3/14/2009). The mission of the Department of Community and Economic Development (DCED) is to foster opportunities for businesses to grow and for communities to succeed and thrive in a global economy. "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z hbbd```b``Stf` ,`?D? Pa.B. 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 . 1709.15001709.1521). 5. <> 2012 to June 30, 2013. endobj The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . Telephone: (866) 348-4250. These factors are the mathematical reciprocals of the actual common level ratios. Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . What is the Pre-Determined Ratio (PDR)? Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 7 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. 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. { f < > for example, a house valued at $ 100,000 be! To your inbox endobj 2017 common level ratio real estate { L- [ a|WgY... 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