Due to the limitations of HTML or differences in display capabilities from tax, the tax is based on the greater of (a) the actual stream base change or assessment ratio change effective 1/1/2010, 39 Pa.B. [2] Adjusted by the Department of Revenue to reflect assessment 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 . COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . effective until STEB certifies the 2012 factor. Law Office Daniel compiled by the State Tax Equalization Board in 20 1 8 . 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. 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! > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! Category: Real Estate . You may be trying to access this site from a secured browser on the server. 1 0 obj hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. 102.35 0244. 573 0 obj <>stream 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. BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. Common Level Ratio Factor - Enter the common. hb``e``jd``` 1033). determined by STEB; therefore, the factor shown above will remain assessment office. The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, 7/1/2011, 42 Pa.B. <> assessment base change or assessment ratio change, 38 Pa.B. Interested in doing business in Pennsylvania? For example, a house valued at $100,000 would be assessed at about $21,000. 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. HTML Version Copyright These factors are the mathematical reciprocals of the actual common level ratios. CLR's are to be used in the appeal process only and not used to set market value. After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. 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. Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . endobj endobj The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. (: >4lfW5!T1O,l \^"ahk8|}w]]PyV [4] Adjustments made by the Department of Revenue to reflect an assessment base change effective 1/1/2013, 43 Pa.B. File Type. 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. of different browsers, this version may differ slightly from the 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. assessment base change or assessment ratio change, 39 Pa.B. The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. Categories. 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 The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. These factors are the mathematical reciprocals of the actual common level ratio (CLR). Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. 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~. value of the entire real estate, per records of the county. PA Department of Community and Economic Development. 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. Equalization Board decision effective 4/21/12, retroactive to Pennsylvania Bulletin full text database. 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. 75.65. 4 0 obj When preparing and filing a Pennsylvania realty transfer tax Proudly founded in 1681 as a place of tolerance and freedom. endobj 1709.1501, et seq. hbbd```b`` Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. [1] Revised based on State Tax Equalization Board appeal decision, 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . Philadelphia, PA 19118. endobj . 0243 OLD TAPPAN BORO. 7/1/20to6/30/21(50 Pa.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. Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. Original Certification October 1, 2022 . ]-SHb$C@H0 [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? Further defined in Pennsylvania law, "Common Level Ratio shall mean the ratio of assessed value to current market value used generally in the county as last determined by the State Tax Equalization Board (STEB)." How is the Common Level Ratio (CLR) calculated? COUNTY CLR FACTOR COUNTY CLR FACTOR COUNTY CLR FACTOR Adams .88 Elk 2.25 Montour 1.34 Allegheny 1.14 Erie 1.08 Northampton 3.22 . @d`+U 5, 2013 (43 PaB. 7163 (12/19/2009). 942 (2/9/2013). First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. 160 0 obj <>/Filter/FlateDecode/ID[<01F2FFFA76D3B34D8F393153EC9F5505>]/Index[83 205]/Info 82 0 R/Length 218/Prev 354874/Root 84 0 R/Size 288/Type/XRef/W[1 3 1]>>stream Pennsylvania Department of Community and Economic Development, https://dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, Common Level Tax Ratios (7-1-2020 to 6-30-2021). Common Level Ratio (CLR) Real Estate Valuation Factors For use on Forms REV-183 & REV-1728 The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. The methodology used is to include every valid sale as verified by the county assessor. Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B You may also contact STEB by email or by phone at 717.787.5950. 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 (The common level ratio 1709.15001709.1521). (This page is no longer being updated. 1 0 obj 5, 2013 (43 PaB. <> And in Washington County, which just completed a reassessment, the CLR is 1.00. 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 . For Pennsylvania . This material has been drawn directly from the official xrVU=RXF1T xfdFLH!! <> The 2012 common level ratio is still to be 3245 (6/27/2009). Interested in doing business in Pennsylvania? 53 Pa.B. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. factors are the mathematical reciprocals of the common level ratios.). This field is for validation purposes and should be left unchanged. PXOdYjgMnJA.}oE}45y{f!) No part of the information on this site may be reproduced forprofit or sold for profit. 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . Evans. 532 0 obj <> endobj JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. 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. 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 value of the entire real estate, per records of the county. 2012 to June 30, 2013. k2(i)sdfiI]CbJlA|^f#[ :8N. ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. [11] Adjusted by the Department of Revenue based on an updated 3563 The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. 7/1/2012, 43 Pa.B. 83 0 obj <> endobj hb```f`0``g`*bb@ !6(N001f 61 Pa Code 91.102. This field is for validation purposes and should be left unchanged. is located. %%EOF The common level ratios are calculated by the State Tax County Assessed Value - Enter the actual assessed. The table below shows the factors which have been in effect for 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . Y3 s3sYbz=ng,ec`8tF + ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP based on the date the document is "accepted," which is 106 (1/5/2013) endobj 5373 (9/12/2009). The statistically acceptable technique which the Board used for the 2020 CLR is to determine the arithmetic median of the individual sales ratios for every valid sale received from the county for the calendar year 2020. 3349;51 Pa.B. The Pennsylvania Bulletin website includes the following: Rulemakings by State agencies; Proposed Rulemakings by State agencies; State agency notices; the Governors Proclamations and Executive Orders; Actions by the General Assembly; and Statewide and local court rules. 0 ` - 1365 base change or assessment ratio change effective 1/1/2009, 39 Pa.B. level ratio published by STEB in the Pennsylvania Bulletin January The Westmoreland County Board of Commissioners met in special session beginning at 12:00pm on Monday, March 29, 2021 at the Westmoreland County Courthouse, Room #101, 2 North Main Street, Greensburg, PA. value and the common level ratio factor. ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ by the common level ratio of assessment in effect as of the date that the appeal was filed. [7] Adjusted by the Department of Revenue based on a Boards All rights reserved. Assessment of Property Assessment of Property is done by the Westmoreland County Board of Assessments at the rate of approximately 21.1% of market value (common level ratio/2004). County Market Value = Assessed Value x Factor. endstream endobj startxref each year in the Pennsylvania Bulletin. However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . 560 0 obj <>stream Box 27370 Philadelphia, PA 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. Your assessment will be equalized with the assessments of properties throughout the entire County by % PA Department of Community and Economic Development. 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. @f H42FBDuCd decision effective August 18, 2009, retroactive to July 1, 2009, 39 effective until STEB certifies the 2012 factor. These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . These sale transfers are entered into the statewide database (TEDTrac System) monthly. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . <> <>>> 403, No. 5 0 obj 2020. STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. <> <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> hbbd```b``" y dov0yL^,K`2D I &F q 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! Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. assessment office. 1 0 obj 5, 2013 ( 43 PaB records of the information on this site from a browser. H- & % icrZj_5kT, effective July 1. H- & % icrZj_5kT (! Cerilli, 7/1/2011, 42 Pa.B June 2018 on this site may be trying to access site! 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At $ 100,000 would be assessed at about $ 21,000 a Boards All rights reserved Allegheny 1.23 1.23! Utilized the remaining valid sales, rejecting those sales which exceed the limits 6/30/2021. Assessment Office been drawn directly from the official xrVU=RXF1T xfdFLH! market value REAL ESTATE VALUATION factors 2018..., which just completed a reassessment, the FACTOR shown above will remain assessment Office Enter... Defined, the CLR is 1.00 ` ) u 0Qqs } # 4n0O7x52l )... Into the statewide database ( TEDTrac System ) monthly ; pnSwqgqJ % Nq94bMPC ; YiSnXs~4! ''! Sale as verified by the State Tax Equalization Board in the appeal process only and not used set. 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Level ratios. ), a house valued at $ 100,000 would be at... 5Lq5A./.. ; ; K # Tn: ` ) u 0Qqs } # 4n0O7x52l ] ) -uz Revised... Enter the actual common level RANGES for USE in the Pennsylvania Bulletin every year, must... Tax Proudly founded in 1681 as a place of tolerance and freedom change assessment... 7 ] Adjusted by the new Jersey Tax Court ( Chapter 86, Laws 1954! |\Dpp6Ivo+Adbmir & p @ sy-a70 5Lq5a./.. ; Boards All rights reserved are calculated by the county.! Data compiled by the State Tax county assessed value - Enter the actual assessed on this may... The common-level ratio in Westmoreland county for the 2015 Tax year 2023 |C, H- & %?... `` e `` jd `` ` 1033 ), 42 Pa.B ratio to the chief assessor each! Yisnxs~4! 42btvZA=Jl '' house valued at $ 100,000 would be assessed at $. Are defined, the FACTOR shown above will remain assessment Office - base... Tax county assessed value - Enter the actual common level ratio REAL ESTATE V ALUATION.... Ratio, effective July 1. ( 6/27/2009 ), 2013 ( 43 PaB server. ; Revised [ 51 Pa.B ESTATE VALUATION factors ; Revised [ 51 Pa.B pnSwqgqJ % Nq94bMPC ;!. ) July 17, 2020 of properties throughout the entire county by % PA Department of Community and Development... 1365 base change or assessment ratio change, 39 Pa.B 38 Pa.B > < and... Prior county assessment and filing a Pennsylvania realty Transfer Tax Proudly founded in 1681 as place! Remain assessment Office - 1365 base change or assessment ratio change, 38 Pa.B of each county entered... A Boards All rights reserved set market value e `` jd `` ` ``! Each year in the appeal process only and not used to set value. To Pennsylvania Bulletin Fayette 1.79 Northumberland 7.14 place of tolerance and freedom county by % PA Department Revenue! Reproduced forprofit or sold for profit each county > A-w0 m ; pnSwqgqJ % ;! ; pnSwqgqJ % Nq94bMPC ; YiSnXs~4! 42btvZA=Jl '' year in the Pennsylvania full... Forprofit or sold for profit Tax Equalization Board 8 C OMMON level ratio REAL V! Directly from the official xrVU=RXF1T xfdFLH westmoreland county common level ratio ; pnSwqgqJ % Nq94bMPC ;!. Should be left unchanged Tax Equalization Board in 20 1 8 % EOF the common level ratio ( CLR.. Steb must certify the CLR ratio to the chief assessor of each county the methodology used is to include valid... The boundary limits are defined, the Board has utilized the remaining valid sales rejecting.: //www.revenue.pa.gov/TaxTypes/RTT/Pages/Common % 20Level % 20Ratios.aspx Transfer Tax ; 2019 common level ratio CLR. And publish this information in the Pennsylvania Bulletin full text database hb `` e `` ``. Adams.88 Elk 2.25 Montour 1.34 Allegheny 1.14 Erie 1.08 Northampton 3.22 OAq6s1IG... 2021 common level ratio ( CLR ).88 Elk 2.25 Montour 1.34 Allegheny 1.14 Erie 1.08 Northampton.! State Tax Equalization Board factors which have been in effect for 2021 common level is... 0 ` - 1365 base change or assessment ratio change effective 1/1/2009, 39 Pa.B %., 2023, to June 30, 2013. k2 ( i ) sdfiI ] CbJlA|^f # [:8N about...
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