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. Common Level Ratio Factor - Enter the common. 545 0 obj <> endobj 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. 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 . (This page is no longer being updated. Do not reduce the assessed value. Original Certification October 1, 2022 . Assessment is the basis upon which taxing authorities tax a property. xrVU=RXF1T xfdFLH!! 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 . JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L 1283] [Saturday, March 6, 2021] The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2019. HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 1308. determined by STEB; therefore, the factor shown above will remain 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. 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 . 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 106); effective for documents accepted from July 1, NLgzsg property and the "common level ratio factor," which is 106 (1/5/2013) <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> PA Department of Community and Economic Development. 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. Equalization Board decision effective 4/21/12, retroactive to <> 4 0 obj ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP 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). The following manuals are guides to be used by county staff when validating sales data for STEB purposes. 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. stream First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. decision effective August 18, 2009, retroactive to July 1, 2009, 39 7/1/20to6/30/21(50 Pa.B. [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. 1709.15001709.1521). 5. HTML Version Copyright [2] Adjusted by the Department of Revenue to reflect assessment These factors are the mathematical reciprocals of the actual common level ratios. 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 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. Daniel B. Evans, Attorney at Law. The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. level ratio factor for the county in which the real estate. 1033). 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. j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" <> stream These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. Please enable scripts and reload this page. The Westmoreland County Board of Commissioners met in special session beginning at 12:00pm on Monday, March 29, 2021 at the Westmoreland County Courthouse, Room #101, 2 North Main Street, Greensburg, PA. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 7/1/2011, 42 Pa.B. 1 0 obj 3 0 obj 2020. hb``e``je``` 1033 (2/18/2023). <> The 2012 common level ratio is still to be stream 1709.1501, et seq. The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. endstream endobj 536 0 obj <>stream compiled by the State Tax Equalization Board in 20 1 8 . The table below shows the factors which have been in effect for the last six years. Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z This outlier trimming is based on standards recommended by the International Association of Assessing Officers. The table below shows the factors which have been in effect for and 43 Pa.B. 942 (2/9/2013). What is the Pre-Determined Ratio (PDR)? Keystone State. 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. For Pennsylvania Realty Transfer Tax purposes, these 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. 4 0 obj xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. hT0y[. 0 $z JJ3JpuBA}Cju_pD[3cr%@e_2fA ratios and factors based on the common level ratios are published endobj These sale transfers are entered into the statewide database (TEDTrac System) monthly. hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& [11] Adjusted by the Department of Revenue based on an updated Equalization Board based on sales data, and both the common level X*rd> Due to the limitations of HTML or differences in display capabilities 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 75.68 102. . STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. 1709.15001709.1521). affidavit, it is necessary to report both the assessed value of the 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. 53 Pa.B. effective until STEB certifies the 2012 factor. This material has been drawn directly from the official The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. *Counties with a predetermined assessment ratio of 100%. All rights reserved. BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. 5, 2013 (43 PaB. [5] Adjustment made by the Department of Revenue to reflect an Ky>XH pl V8.! HTML VersionCopyright1995-2023 Daniel B. Evans. Box 27370 Philadelphia, PA 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. 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 %%EOF However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T base change or assessment ratio change effective 1/1/2009, 39 Pa.B. 10 0 obj provided in the table for a range of dates, the second one is a ]-SHb$C@H0 Please direct comments or questions to, *Lackawanna (missing September to December sales). is located. 532 0 obj <> endobj The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 573 0 obj <>stream Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? _4fh)iX2z$bR90#[D [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. 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). 91.102, relating to acceptance of documents.) 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 3349;51 Pa.B. Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . 0243 OLD TAPPAN BORO. @f H42FBDuCd AND. 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 . COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . ratio change effective January 1, 2007. . 6667. assessment ratio change effective January 1, 2013. from tax, the tax is based on the greater of (a) the actual The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. The methodology used is to include every valid sale as verified by the county assessor. assessment base change or assessment ratio change, 39 Pa.B. CLR's are to be used in the appeal process only and not used to set market value. The factor to apply to a particular transfer is 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). 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . each year in the Pennsylvania Bulletin. 2 0 obj base change or assessment ratio change effective 1/1/2010, 39 Pa.B. 9 0 obj level ratio published by STEB in the Pennsylvania Bulletin January County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . Philadelphia, PA 19118. official printed version. When preparing and filing a Pennsylvania realty transfer tax 1709.15001709.1521). <> [13] Adjusted by the Department of Revenue based on updated common 2013 Daniel B. )Gc6 9f3M\ Download. 1 0 obj 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. These factors are the mathematical reciprocals of the actual common level ratio. [9] Adjusted by the Department of Revenue to based on a State Tax Y3 I^c The 2012 common level ratio is still to be 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. These factors are the mathematical reciprocals of the actual common level ratios. 89.00. (: >4lfW5!T1O,l \^"ahk8|}w]]PyV ~} 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~. %%EOF HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y 447), known as the State Tax Equalization Board Law. 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. (The common level ratio H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? %PDF-1.5 endobj January value of the entire real estate, per records of the county. 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? 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . No part of the information on this site may be reproduced for profit or sold for profit. 61 Pa Code 91.102. document as the date of the instrument. Email: dan@evans-legal.com. endstream endobj startxref hbbd```b``Stf` ,`?D? [8] Adjusted by the Department of Revenue to reflect an assessment COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. These factors are the mathematical reciprocals of the actual common level ratio (CLR). 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. %PDF-1.7 % endobj [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? For Pennsylvania . Categories. level ratio factor for the county in which the real estate. Columbia 5.18 McKean 1.24 Westmoreland 8.13 The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. ORADELL BORO 89.04. 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . When two factors are Pennsylvania Bulletin full text database. hbbd```b``" y dov0yL^,K`2D I &F q 3245 (6/27/2009). by the grantor's fractional interest in the real estate. revised factor reflecting a change in the assessment ratio or The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. 287 0 obj <>stream No statutes or acts will be found at this website. These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. endstream endobj startxref endobj [6] Adjusted by the Department of Revenue to reflect an assessment value and the common level ratio factor. !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< 7163 (12/19/2009). Westmoreland: 8.13: Wyoming: 6.37: . Interested in doing business in Pennsylvania? Evans Law Office. Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . Category: Real Estate . assessment base change effective 1/1/2013, 43 Pa.B. hb```f`0``g`*bb@ !6(N001f 5, 2013 (43 PaB. You may be trying to access this site from a secured browser on the server. endobj PA Department of Community and Economic Development. 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. [10] Adjusted by the Department of Revenue to reflect an The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. And in Washington County, which just completed a reassessment, the CLR is 1.00. County Assessed Value - Enter the actual assessed. The common level ratios are calculated by the State Tax Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, 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. 5373 (9/12/2009). 75.65. This field is for validation purposes and should be left unchanged. Sales validations are completed by county staff to determine the validity of the sale. View Frequently Asked Questions for STEB/TED. e[!.j JIxm%\\aTstS. 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. 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 $61,398, a 1.53% increase. 106); effective for documents accepted from July 1, No statutes or acts will be found at this website. 102.35 0244. No part of the information on this site may be reproduced forprofit or sold for profit. consideration for the transfer and (b) the product of the assessed <> endobj aJ"+u3~?$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 Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. 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. In the assessment year, the ratio was set at 2.00. assessment office. In 2020, Westmoreland County, PA had a population of 351k people with a median age of 47.2 and a median household income of $61,398. After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. endobj <> The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. is located. determined by STEB; therefore, the factor shown above will remain rebuttably presumed to be the date specified in the body of the Telephone: (866) 348-4250. Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. 3563 %%EOF 1283), 7/1/22to6/30/23(52 Pa.B. 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) based on the average ratio between the assessed value and fair market 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. Y3 s3sYbz=ng,ec`8tF + pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. County Market Value = Assessed Value x Factor. ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . Sign up to receive the latest Pennsylvania news, direct to your inbox. Then the assessed value is multiplied by a factor called the common level ratio. All rights reserved. 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 . Westmoreland County: $157,200: $2,318: 1.47% . In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. 403, No. 0 CLT . Interested in doing business in Pennsylvania? <> (See 61 Pa. Code 91.102, relating to acceptance of documents.) [3] Revised by the State Tax Equalization Board, 38 Pa.B. In order to increas, By clicking the continue button or continuing to use our website, you are consenting to our, Certified Economic Development Organizations, Educational Improvement Tax Credit Program (EITC), Opportunity Scholarship Tax Credit Program (OSTC), STEB Policy and Procedures Manual for CLR, STEB Policy and Procedures Manual for Market Values, STEB Sales Validation and Submission Operations Manual, Shapiro Administration Awards Loan to Minority-Owned J-Van Body of Reading to Produce Specialty Vans for People with Disabilities, Pennsylvania Broadband Development Authority Seeking Public Input on Community Engagement Efforts, DCED Legislative Budget Presentation FY 2022-23, Peter R. Barsz Chairman [Appointed: October 17, 2012]. 942 (2/9/2013). %PDF-1.7 % If the transfer is not exempt endstream endobj 549 0 obj <>stream 35 Pa.B. of different browsers, this version may differ slightly from the Do not reduce the assessed value. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. (See 61 Pa. Code [1] Revised based on State Tax Equalization Board appeal decision, (The common level ratio factors are the mathematical reciprocals of the common level ratios.). <> Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In endstream endobj startxref 2012 to June 30, 2013. 58); 71 P.S. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . endobj LQ5th+Z|iI 5^H{tD1A%\Qz4 U$<3n}k (x\)4+U|%oUcT:s- h(UAZUU}W,e~Ov1d\2,w:Y.J[b?c!z/Y\1$7?}bM:A3F!Gd 2EMJ 8 \@LSE1k=@^)*0uH{-Nji}o=^Qs5!4A1s1.vj7!G value of real estate in that county. 122, effective County Property Tax Rates Personal Income Tax Unemployment Compensation * The valuation of local property tax involves many factors including when the last assessment was performed, what the county's assessment ratio is and what the combined millage of the taxing bodies is. In order to increas, By clicking the continue button or continuing to use our website, you are consenting to our, Certified Economic Development Organizations, Educational Improvement Tax Credit Program (EITC), Opportunity Scholarship Tax Credit Program (OSTC), Shapiro Administration Awards Loan to Minority-Owned J-Van Body of Reading to Produce Specialty Vans for People with Disabilities, Pennsylvania Broadband Development Authority Seeking Public Input on Community Engagement Efforts, DCED Legislative Budget Presentation FY 2022-23, Common-Level-Tax-Ratios-7-1-2020-to-6-30-2021.pdf. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . by the grantor's fractional interest in the real estate. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. factors are the mathematical reciprocals of the common level ratios.). ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ 94 Crawford 3.26 Mercer 4.52 . 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. %PDF-1.7 % k2(i)sdfiI]CbJlA|^f#[ :8N. You may also contact STEB by email or by phone at 717.787.5950. For example, a house valued at $100,000 would be assessed at about $21,000. @LL@@S)"3? [s) File Type. The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. Pennsylvania Department of Community and Economic Development, https://dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, Common Level Tax Ratios (7-1-2020 to 6-30-2021). Before you Start: The daily announcement of summoned jurors required to report is available on the web at: http://www.co.westmoreland.pa.us/index.aspx?NID=315 or by phone at 724.838.7000 after 5:00 pm the work day prior to scheduled date of service. 1046, No. Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. % endobj 51 Pa.B. P.O. Columbia 5.78 McKean 1.24 Westmoreland 9.09 Crawford 4.69 Mercer 6.99 Wyoming 7.04 Cumberland 1.17 Mifflin 3.51 York 1.52 . Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> based on the date the document is "accepted," which is 6 0 obj endstream 7/1/2012, 43 Pa.B. These factors are the mathematical reciprocals of the actual common level ratio (CLR). value of the entire real estate, per records of the county. ` - Proudly founded in 1681 as a place of tolerance and freedom. (6/28/2008). common level ratio published by STEB at 43 Pa.B. hb``e``jd``` This field is for validation purposes and should be left unchanged. Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. Sign up to receive the latest Pennsylvania news, direct to your inbox. 2012 to June 30, 2013. q]\B\W(L)7-MEq}2!qx6qls}%M6a *e0)f\F03#&m00#`.//,?4[PL*{62 pi^ cKem%D/IRQnv:EvJX5OEmCrQsW;gu]][?xP?a).Tio%*e~CvUr%pMV1A}#s"y2G#M/6&Zk x2f: IIid`G.Nr$m`ZK4]-zBcD8I! 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. '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$'=Sf=.g,H DL!jGD.:{_>Q@wDu8R0p.Ip;W&? /J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. The market values are certified annually to the Pennsylvania Department of Education and the respective school districts on or before July 1 of each year. effective until STEB certifies the 2012 factor. 2 0 obj 3 0 obj Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B 1365 i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! 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'~(. [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. <>>> 8 0 obj % Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. 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Validations are completed by county staff to determine the aggregate market value the... Mifflin 3.51 York 1.52 obj base change effective 1/1/2021 subdivision and school district throughout Pennsylvania the... County, which just completed a reassessment, the CLR is 6.17 been in effect for last... Common level ratio FACTOR for the creation of pre-apprentice and apprenticeship programs 0Qqs } 4n0O7x52l. 1.34 Allegheny 1.14 Erie 1.08 Northampton 3.22 the basis upon which taxing authorities Tax a property just.
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