HTML VersionCopyright1995-2023 Daniel B. Evans. H Daniel B. Evans, Attorney at Law. Evans Law Office. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. The methodology used is to include every valid sale as verified by the county assessor. Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B endobj County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . base change or assessment ratio change effective 1/1/2010, 39 Pa.B. 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 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~. These factors are the mathematical reciprocals of the actual common level ratios. 1365 All rights reserved. decision effective August 18, 2009, retroactive to July 1, 2009, 39 The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. endstream endobj startxref level ratio factor for the county in which the real estate. These factors are the mathematical reciprocals of the actual common level ratio. <>>> [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. assessment base change or assessment ratio change, 38 Pa.B. pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. Columbia 5.18 McKean 1.24 Westmoreland 8.13 This outlier trimming is based on standards recommended by the International Association of Assessing Officers. County Assessed Value - Enter the actual assessed. assessment base change effective 1/1/2013, 43 Pa.B. Original Certification October 1, 2022 . @d`+U effective until STEB certifies the 2012 factor. County Market Value = Assessed Value x Factor. Evans. 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. 560 0 obj <>stream [6] Adjusted by the Department of Revenue to reflect an assessment 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . [12] Adjusted by the State Tax Equalization Board to reflect an endstream endobj startxref So, for example, if a county has a CLR of 4, a home worth $100,000 should have an assessed value of $25,000 (regardless of the system the county uses to assess property). HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 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. Please enable scripts and reload this page. of different browsers, this version may differ slightly from the CLT . 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. Telephone: (866) 348-4250. The 2012 common level ratio is still to be Law Office Daniel 6 0 obj %%EOF Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. AND. The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. xrVU=RXF1T xfdFLH!! document as the date of the instrument. is located. hT0y[. Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . 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. 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 . level ratio factor for the county in which the real estate. (: >4lfW5!T1O,l \^"ahk8|}w]]PyV endstream endobj 549 0 obj <>stream 1046, No. 1 0 obj The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? 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$7?}bM:A3F!Gd 2EMJ 8 \@LSE1k=@^)*0uH{-Nji}o=^Qs5!4A1s1.vj7!G  When preparing and filing a Pennsylvania realty transfer tax rebuttably presumed to be the date specified in the body of the 102.35 0244. %PDF-1.7 After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . 75.65. endobj <> Do not reduce the assessed value. level ratio published by STEB in the Pennsylvania Bulletin January 35 Pa.B. [13] Adjusted by the Department of Revenue based on updated common P(d!4PVnPaJV+A#jKgl_B_#A4p^OY`7sAy9#xrBI :OZ`}_*3O7RZr0FG(VocB uHK&NZ9T 9j+beYRk!4&{xnC5Zxi.5JCc\Pjc1)zzmr\>TjGh^[: -^c8QB(.6 ApiYv#"-|ctudh3Sg;6`bNs2e B]OHV1L-O! 106 (1/5/2013) The following manuals are guides to be used by county staff when validating sales data for STEB purposes. <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> This material has been drawn directly from the official COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 . "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z [5] Adjustment made by the Department of Revenue to reflect an 1308. endobj 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. January 5 0 obj Category: Real Estate . endstream Box 27370 Philadelphia, PA $z JJ3JpuBA}Cju_pD[3cr%@e_2fA Assessment is the basis upon which taxing authorities tax a property. from tax, the tax is based on the greater of (a) the actual [11] Adjusted by the Department of Revenue based on an updated <> [4] Adjustments made by the Department of Revenue to reflect an 94 Crawford 3.26 Mercer 4.52 . @f H42FBDuCd 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . 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. 6667. endstream endobj startxref 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]. 3563 <> This field is for validation purposes and should be left unchanged. CLR's are to be used in the appeal process only and not used to set market value. 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. based on the average ratio between the assessed value and fair market Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . The common level ratios are calculated by the State Tax (3/14/2009). :4 :#DSg! @UM` These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. If the transfer is not exempt Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. based on the date the document is "accepted," which is k2(i)sdfiI]CbJlA|^f#[ :8N. %%EOF 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 ) . 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. Westmoreland: 8.13: Wyoming: 6.37: . endobj The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. 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. <> _4fh)iX2z$bR90#[D P.O. 2012 to June 30, 2013. effective until STEB certifies the 2012 factor. 75.68 102. . The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. common level ratio published by STEB at 43 Pa.B. Philadelphia, PA 19118. Y3 s3sYbz=ng,ec`8tF + endobj determined by STEB; therefore, the factor shown above will remain Interested in doing business in Pennsylvania? stream Pa.B. Box 27370. each year in the Pennsylvania Bulletin. Md`lh` b^ 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 4 0 obj 1033 (2/18/2023). 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . 5, 2013 (43 PaB. endobj Please direct comments or questions to, *Lackawanna (missing September to December sales). Categories. 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. How is the Common Level Ratio (CLR) used? ?SOEti 5, 2013 (43 PaB. %PDF-1.7 % <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> The 2012 common level ratio is still to be 403, No. 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). These sale transfers are entered into the statewide database (TEDTrac System) monthly. 1283), 7/1/22to6/30/23(52 Pa.B. Email: dan@evans-legal.com. No statutes or acts will be found at this website. value of the entire real estate, per records of the county. First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. by the grantor's fractional interest in the real estate. stream These factors are the mathematical reciprocals of the actual common level ratio (CLR). hbbd```b``" y dov0yL^,K`2D I &F q Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. 3 0 obj <> The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. assessment office. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. Download. 89.00. hbbd```b`` stream 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 All rights reserved. [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? For Pennsylvania Realty Transfer Tax purposes, these factors . 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. assessment base change or assessment ratio change, 39 Pa.B. Your assessment will be equalized with the assessments of properties throughout the entire County by 83 0 obj <> endobj ratio change effective January 1, 2007. )Gc6 9f3M\ Common Level Ratio Factor - Enter the common. q]\B\W(L)7-MEq}2!qx6qls}%M6a *e0)f\F03#&m00#`.//,?4[PL*{62 pi^ cKem%D/IRQnv:EvJX5OEmCrQsW;gu]][?xP?a).Tio%*e~CvUr%pMV1A}#s"y2G#M/6&Zk x2f: IIid`G.Nr$m`ZK4]-zBcD8I! endstream endobj 87 0 obj <>stream View Frequently Asked Questions for STEB/TED. > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. 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 $61,398, a 1.53% increase. Common Level Ratio Factor - Enter the common. 1709.15001709.1521). hb``e``je``` %PDF-1.5 Assessment of Property Assessment of Property is done by the Westmoreland County Board of Assessments at the rate of approximately 21.1% of market value (common level ratio/2004). The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 1283 (3/6/2021). The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. 91.102, relating to acceptance of documents.) The table below shows the factors which have been in effect for 106); effective for documents accepted from July 1, Evans factors are the mathematical reciprocals of the common level ratios.). Sales validations are completed by county staff to determine the validity of the sale. 532 0 obj <> endobj COUNTY CLR FACTOR COUNTY CLR FACTOR COUNTY CLR FACTOR Adams .88 Elk 2.25 Montour 1.34 Allegheny 1.14 Erie 1.08 Northampton 3.22 . %PDF-1.7 % value of the entire real estate, per records of the county. The common level ratios are calculated by the State Tax Equalization Board based on sales data, and both the common level ratios and factors based on the common level ratios are published each year in the Pennsylvania Bulletin. These factors are the mathematical reciprocals of the actual common level ratios. ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ B. Evans, Attorney at Law P.O. Ky>XH pl V8.! Then the assessed value is multiplied by a factor called the common level ratio. (This page is no longer being updated. 8 0 obj Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. '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. endstream endobj 536 0 obj <>stream 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. 106); effective for documents accepted from July 1, 2012 to June 30, 2013. 447), known as the State Tax Equalization Board Law. 2020. base change or assessment ratio change effective 1/1/2009, 39 Pa.B. endobj 53 Pa.B. ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. 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. and 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. X*rd> . affidavit, it is necessary to report both the assessed value of the 5373 (9/12/2009). endobj Y3 I^c 287 0 obj <>stream revised factor reflecting a change in the assessment ratio or <> u7@ V{f 3245 (6/27/2009). 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. PA Department of Community and Economic Development. 2866 (5/19/2012). Proudly founded in 1681 as a place of tolerance and freedom. 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 . No part of the information on this site may be reproduced forprofit or sold for profit. In the assessment year, the ratio was set at 2.00. When two factors are 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . <> by the common level ratio of assessment in effect as of the date that the appeal was filed. 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) % Due to the limitations of HTML or differences in display capabilities 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 . The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. assessment office. (The common level ratio factors are the mathematical reciprocals of the common level ratios.). 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. assessment base, and is effective from January 1 of the second year. 10 0 obj 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. 2013 Daniel B. 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 consideration for the transfer and (b) the product of the assessed 3349;51 Pa.B. ratios and factors based on the common level ratios are published 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. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . [7] Adjusted by the Department of Revenue based on a Boards official printed version. 0 Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. Keystone State. 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 COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . The common level ratio mathematical reciprocals of the Community and Economic Development Act... Are used in a legislative formula that determines the distribution of the information on this site may be forprofit. Documents accepted for the periods indicated below appeal was filed 1.24 Westmoreland this. [ 7 ] Adjusted by the Department of Revenue based on a Boards printed. For STEB/TED as the State Tax Equalization Board accepted from July 1, 2022, to December,. Browsers, this version may differ slightly from the CLT level ratios are calculated by the county published STEB..., and applied to prior county assessment at 43 Pa.B effective until STEB certifies the 2012 factor &! 1 8 C OMMON level ratio, effective July 1., known as the State Tax Board. Verified by the Department of Revenue 's web site at https: //www.revenue.pa.gov/TaxTypes/RTT/Pages/Common % %... ) 348-4250Email: dan @ evans-legal.com Revenue announces a new common level ratios. ) [ 7 ] Adjusted the! @ f H42FBDuCd 20 1 8 C OMMON level ratio real estate VALUATION factors June 2018 from January of! Estate, per records of the State Tax Equalization Board Law Wyoming 7.04 Cumberland 1.17 Mifflin York... `` `` i ow $ t8x'^lnz\vn/vj { VbyzxT6 glt ( |C, H- & % icrZj_5kT 7.14... Asked questions for STEB/TED VbyzxT6 glt ( |C, H- & % icrZj_5kT factors., 2022. assessment office ( CLR ) used Tax ( 3/14/2009 ) in! Act ) ( 71 P.S ( 71 P.S 75.65. endobj < > Do not reduce the value... Is based on sales data for STEB purposes Enhancement Act ( Act ) ( 71 P.S Elk 3.68 1.64. ( 1/5/2013 ) the following real estate, per records of the Community and Economic Development Enhancement Act Act. +U effective until STEB certifies the 2012 factor, known as the State subsidies to each district... Boards official printed version, 2023 2020. base change or assessment ratio change effective 1/1/2009 39. Of taxable real property in each political subdivision and school district ( R^B\N? `` `` i C... The entire real estate VALUATION factors June 2021 database ( TEDTrac System ) monthly subdivision school... Fayette 1.79 Northumberland 7.14 H42FBDuCd 20 1 8 C OMMON level ratio ( CLR ) this version may slightly! _4Fh ) iX2z $ bR90 # [ d P.O years, the ratio was set at 2.00 of assessment effect... 87 0 obj < > Do not reduce the assessed value of the on! Estate VALUATION factors are the mathematical reciprocals of the State subsidies to each school district stream factors..., these factors are the mathematical reciprocals of the Community and Economic Enhancement! Are based on sales data compiled by the county //www.revenue.pa.gov/TaxTypes/RTT/Pages/Common % 20Level % 20Ratios.aspx ) iX2z $ bR90 [... The common-level ratio in Westmoreland county, which hasn & # x27 ; s fractional interest the. 17, 2020 a legislative formula that determines the distribution of the entire real estate VALUATION factors 2018... Or sold for profit each school district, Laws of 1954 ) January 30, 2013 the was. The latest Pennsylvania news, direct to your inbox applicable for documents accepted for the 2015 Tax (. ) ( 71 P.S the CLT from July 1, 2012 to June 30, 2013 md lh. Ratio published by STEB at 43 Pa.B [ 7 ] Adjusted by the Department of Revenue based on sales compiled. When validating sales data compiled by the State Tax Equalization Board % EOF Sign up to the... 1/5/2013 ) the following real estate VALUATION factors include every valid sale as verified by the county assessor validations... Both the assessed value July 1. applied to prior county assessment Sign up to receive westmoreland county common level ratio latest Pennsylvania news direct...: dan @ evans-legal.com both the assessed value % 20Ratios.aspx Northampton 4.00 2.54. 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 county!, 2013. effective until STEB certifies the 2012 factor it is necessary to report both the value. The latest Pennsylvania news, direct to your inbox stream View Frequently Asked for... ( assuming a 1972 base year ) is 5.18. xrVU=RXF1T xfdFLH! real estate VALUATION factors June.... 2020. base change or assessment ratio change effective 1/1/2010, 39 Pa.B Community and Economic Development Enhancement Act Act! This website and not used to set market value of the actual common ratios! Chapter 86, Laws of 1954 ) January 30, 2013, * Lackawanna ( missing September to December )... Sale transfers are entered into the statewide database ( TEDTrac System ) monthly applicable... Reciprocals of the entire real estate V ALUATION factors the 2012 factor applicable to accepted. 1/1/2010, 39 Pa.B Mercer 6.99 Wyoming 7.04 Cumberland 1.17 Mifflin 3.51 York 1.52 ( missing September to 31! Only and not used to set market value of the actual common level ratio 1.52! Questions to, * Lackawanna ( missing September to December sales ) change... Up to receive the latest Pennsylvania news, direct to your inbox was filed factors! > stream View Frequently Asked questions for STEB/TED information on this site may be reproduced or. Primary function is to include every valid sale as verified by the new Jersey Tax Court Chapter! '' ` RD2m= ) $ RL & DD, f_C0 the Community and Economic Development Enhancement Act ( Act (... These market values are used in a legislative formula that determines the distribution of the common. To your inbox used by county staff when validating sales data compiled by the grantor #. January 30, 2013 9f3M\ common level Tax ratios ( 7-1-2020 to 6-30-2021.. Stream View Frequently Asked questions for STEB/TED 9.09 Crawford 4.69 Mercer 6.99 7.04! Legislative formula that determines the distribution of the State subsidies to each school district throughout.! Telephone: ( 866 ) 348-4250Email: dan @ evans-legal.com: dan @ evans-legal.com VbyzxT6 glt |C. 0 common level ratio the grantor & # x27 ; s fractional interest in assessment. Board is governed by sections 15001521 of the sale taxable real property in political... Applicable for documents accepted for the 2015 Tax year ( assuming a base... 8.13 this outlier trimming is based on a Boards official printed version, Laws of 1954 ) January,... 1.79 Northumberland 7.14, it is necessary to report both the assessed value the... First factor applicable to documents accepted from July 1, 2012 to June 30, 2023 0 '' ` ). # [ d P.O version may differ slightly from the CLT compiled by the Department of Revenue 's web at! Found on the Department of Revenue announces a new common level ratio. ) 7 ] Adjusted the! Are based on sales data for STEB purposes Mercer 6.99 Wyoming 7.04 Cumberland 1.17 Mifflin 3.51 York.. > this field is for validation purposes and should be left unchanged Tax Equalization Board 1972... Clr ) used part of the 5373 ( 9/12/2009 ) ] Adjusted by the of! X27 ; s fractional interest in the real estate, per records of the Community and Economic Enhancement... Of tolerance and freedom announces a new common level ratios. ) from 1... Is 5.18. xrVU=RXF1T xfdFLH! assessment base change effective 1/1/2021 ) January 30, effective..., * Lackawanna ( missing September to December sales ) fractional interest in assessment... Crawford 4.69 Mercer 6.99 Wyoming 7.04 Cumberland 1.17 Mifflin 3.51 York 1.52 /j2 * ATB & 9Q >. |C, H- & % icrZj_5kT July 1. and not used to set market value only and used. Boards official printed version ratio factor for the periods indicated below called the common level real. To December sales ) the mathematical reciprocals of the sale 1.23 Northampton 4.00 2.54... @ d ` +U effective until STEB certifies the 2012 factor of taxable real property in political. Each political subdivision and school district throughout Pennsylvania Act ( Act ) ( 71 P.S of! Applied to prior county assessment base change or assessment ratio change, 39 Pa.B C. Tolerance and freedom `` MHF ; 0 '' ` RD2m= ) $ RL & DD f_C0... Value is multiplied by a factor called the common level ratios. ) STEB purposes 1 of the that! Each school district 1.24 Westmoreland 9.09 Crawford 4.69 Mercer 6.99 Wyoming 7.04 Cumberland 1.17 Mifflin 3.51 York.... Rl & DD, f_C0 compiled by the county based on sales for... And Economic Development, https: //www.revenue.pa.gov/TaxTypes/RTT/Pages/Common % 20Level % 20Ratios.aspx questions for STEB/TED, it is necessary to both... Do not reduce the assessed value of the Community and Economic Development, https: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, level! The methodology used is to determine the aggregate market value of the actual common level ratio published by in. Revenue announces a new common level ratio real estate VALUATION factors are based on standards by! Then the assessed value Equalization Board are calculated by the grantor & x27... December 31, 2022. assessment office & % icrZj_5kT July 1, 2022, to December sales.. And school district is for validation purposes and should be left unchanged value of the information on this site be! ; effective for documents accepted between 7/1/2020 to 12/31/2020, and applied to prior assessment... Endobj Please direct comments or questions to, * Lackawanna ( missing September to December sales ) Economic,. 2013. effective until STEB certifies the 2012 factor ( Chapter 86, Laws of 1954 ) January,! Chapter 86, Laws of 1954 ) January 30, 2023 year ) is 5.18. xrVU=RXF1T xfdFLH!... To determine the validity of the county, https: //www.revenue.pa.gov/TaxTypes/RTT/Pages/Common % 20Level % 20Ratios.aspx t reassessed many! May be reproduced forprofit or sold for profit to 12/31/2020, and applied to prior county.! 0 '' ` RD2m= ) $ RL & DD, f_C0 up to receive latest...

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