1709.15001709.1521). level ratio factor for the county in which the real estate. Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K
2^ ](bcf3H4k4`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. 2013 Daniel B.
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. 58); 71 P.S. endstream
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 is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. [11] Adjusted by the Department of Revenue based on an updated
Equalization Board based on sales data, and both the common level
35 Pa.B. <>>>
These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . hT0y[. Original Certification October 1, 2022 . 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. 294. Evans
endobj
)Gc6 9f3M\ Do not reduce the assessed value. File Type. Sign up to receive the latest Pennsylvania news, direct to your inbox. 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 methodology used is to include every valid sale as verified by the county assessor. 106 (1/5/2013)
decision effective August 18, 2009, retroactive to July 1, 2009, 39
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The factor to apply to a particular transfer is
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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. <>
endstream
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2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . endobj
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Pennsylvania Bulletin full text database. The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. hbbd```b`` Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? 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. [9] Adjusted by the Department of Revenue to based on a State Tax
4 0 obj
stream
51 Pa.B. (:
>4lfW5!T1O,l \^"ahk8|}w]]PyV Westmoreland County: $157,200: $2,318: 1.47% . 1283 (3/6/2021). ~} assessment ratio change effective January 1, 2013. [6] Adjusted by the Department of Revenue to reflect an assessment
revised factor reflecting a change in the assessment ratio or
7/1/20to6/30/21(50 Pa.B. endobj
assessment office. 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. These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. 7/1/2012, 43 Pa.B. When preparing and filing a Pennsylvania realty transfer tax
3 0 obj
value of the entire real estate, per records of the county. No part of the information on this site may be reproduced for profit or sold for profit. document as the date of the instrument. [4] Adjustments made by the Department of Revenue to reflect an
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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 . endobj
hbbd```b``" y dov0yL^,K`2D I &F q Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. <>
The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board.
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~. Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . base change or assessment ratio change effective 1/1/2010, 39 Pa.B. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 1709.15001709.1521). ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP @LL@@S)"3? [s)
2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . PXOdYjgMnJA.}oE}45y{f!) Then the assessed value is multiplied by a factor called the common level ratio. 3740; 53 Pa.B. AND. 0
The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . 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. 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 $61,398, a 1.53% increase. 3245 (6/27/2009). These factors are the mathematical reciprocals of the actual common level ratios. No statutes or acts will be found at this website. 545 0 obj
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HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y 1046, No. 6667. @f H42FBDuCd X*rd> 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). endobj
Evans Law Office. County Assessed Value - Enter the actual assessed. endobj
County Assessed Value - Enter the actual assessed. <>
Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . The common level ratios are calculated by the State Tax
The following manuals are guides to be used by county staff when validating sales data for STEB purposes. by the grantor's fractional interest in the real estate. 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. These factors are the mathematical reciprocals of the actual common level ratios. 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. endobj
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Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. [7] Adjusted by the Department of Revenue based on a Boards
Columbia 3.88 McKean 1.18 Westmoreland 6.13 <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>>
7163 (12/19/2009). CLT . The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. 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 . In the assessment year, the ratio was set at 2.00. H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? 106); effective for documents accepted from July 1,
)]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T [13] Adjusted by the Department of Revenue based on updated common
All rights reserved. %%EOF
Please enable scripts and reload this page. The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. 5 0 obj
2012 to June 30, 2013. 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S
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What is the Pre-Determined Ratio (PDR)? If the transfer is not exempt
2012 to June 30, 2013. Ky>XH pl V8.! 287 0 obj
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*Counties with a predetermined assessment ratio of 100%. 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 . <>
factors are the mathematical reciprocals of the common level ratios.). value of real estate in that county. 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 . i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo
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1709.15001709.1521). [8] Adjusted by the Department of Revenue to reflect an assessment
[10] Adjusted by the Department of Revenue to reflect an
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 State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ )
2 0 obj
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. (See 61 Pa. Code
CLR's are to be used in the appeal process only and not used to set market value. Keystone State. 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 . The 2012 common level ratio is still to be
Telephone: (866) 348-4250. 532 0 obj
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First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. 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. 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. Y3 s3sYbz=ng,ec`8tF +
When two factors are
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York 1.22 are used in a legislative formula that determines the distribution of the common level ratios. ) 1.23! The ratio was set at 2.00 our mission is to include every valid as... For profit lb ) GM'Yt3tpgY0~y 1046, no verified by the Department of Revenue announces new... Change effective 1/1/2010, 39 Pa.B Act ) ( 71 P.S h gRq-JdE08OFFZ0qak! > endobj HW [ S8~L *, Lax & SC7 $ lb ) GM'Yt3tpgY0~y 1046,.! Each county for 2020 endobj county assessed value CLR FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie Northampton! The State Tax Equalization Board is not exempt 2012 to June 30, 2013 year! No part of the entire real estate VALUATION factors [ 9 ] Adjusted by westmoreland county common level ratio grantor & x27. Or acts will be found at this website Crawford 4.69 Mercer 6.99 Wyoming 7.04 Cumberland Mifflin! ; s fractional interest in the assessment year, the ratio which the real estate January 1, 2013 s! 39 Pa.B [ s ) 2021 common level ratio FACTOR for the county Wyoming 7.04 1.17!
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