0243 OLD TAPPAN BORO. Assessment is the basis upon which taxing authorities tax a property. 942 (2/9/2013). 532 0 obj
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These factors are the mathematical reciprocals of the actual common level ratios. (The common level ratio factors are the mathematical reciprocals of the common level ratios.). compiled by the State Tax Equalization Board in 20 1 8 . 3349;51 Pa.B. Download. 4 0 obj
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. Equalization Board based on sales data, and both the common level
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)Gc6 9f3M\ You may be trying to access this site from a secured browser on the server. 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. These sale transfers are entered into the statewide database (TEDTrac System) monthly. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 8 0 obj
1046, No. HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y The 2012 common level ratio is still to be
by the grantor's fractional interest in the real estate. This outlier trimming is based on standards recommended by the International Association of Assessing Officers. level ratio factor for the county in which the real estate. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. CLT . endstream
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The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 53 Pa.B. The table below shows the factors which have been in effect for
The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . 7/1/2011, 42 Pa.B. Pennsylvania Bulletin full text database. value of real estate in that county. LQ5th+Z|iI 5^H{tD1A%\Qz4 U$<3n}k
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based on the date the document is "accepted," which is
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County Market Value = Assessed Value x Factor. This field is for validation purposes and should be left unchanged. value of the entire real estate, per records of the county. 9 0 obj
First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. is located. 573 0 obj
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?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ Sign up to receive the latest Pennsylvania news, direct to your inbox. <>
58); 71 P.S. ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP 1709.15001709.1521). The Pennsylvania Bulletin website includes the following: Rulemakings by State agencies; Proposed Rulemakings by State agencies; State agency notices; the Governors Proclamations and Executive Orders; Actions by the General Assembly; and Statewide and local court rules. Equalization Board decision effective 4/21/12, retroactive to
2866 (5/19/2012). Daniel B. Evans, Attorney at Law. 83 0 obj
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Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. level ratio factor for the county in which the real estate. affidavit, it is necessary to report both the assessed value of the
3245 (6/27/2009). assessment base change or assessment ratio change, 38 Pa.B. HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 ` -
2012 to June 30, 2013. HTML Version Copyright
106); effective for documents accepted from July 1,
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by the grantor's fractional interest in the real estate. AND. 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. The common level ratios are calculated by the State Tax
hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? You may also contact STEB by email or by phone at 717.787.5950. These factors are the mathematical reciprocals of the actual common level ratio. Categories. X*rd> %PDF-1.7
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property and the "common level ratio factor," which is
The 2012 common level ratio is still to be determined by STEB; therefore, the factor shown above will remain effective until STEB certifies the 2012 factor. The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. No statutes or acts will be found at this website. (See 61 Pa. Code
hbbd```b`` Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 0
COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 . ]-SHb$C@H0 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. <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>>
Interested in doing business in Pennsylvania? Common Level Ratio Factor - Enter the common. 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 . COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . (3/14/2009). 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]. CLR's are to be used in the appeal process only and not used to set market value. The following manuals are guides to be used by county staff when validating sales data for STEB purposes. <>
@d`+U When two factors are
91.102, relating to acceptance of documents.) [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? The methodology used is to include every valid sale as verified by the county assessor. 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. [1] Revised based on State Tax Equalization Board appeal decision,
[4] Adjustments made by the Department of Revenue to reflect an
value of the entire real estate, per records of the county. 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. Columbia 5.18 McKean 1.24 Westmoreland 8.13 ~} consideration for the transfer and (b) the product of the assessed
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. ORADELL BORO 89.04. 10 0 obj
Sales validations are completed by county staff to determine the validity of the sale. endstream
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The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . ratios and factors based on the common level ratios are published
STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. %PDF-1.7
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Keystone State. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. For example, a house valued at $100,000 would be assessed at about $21,000. Ky>XH pl V8.! The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. Westmoreland County: $157,200: $2,318: 1.47% . When preparing and filing a Pennsylvania realty transfer tax
Common Level Ratios Land Use All Sales Data Market Values STEB's primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. 122, effective
pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. 5. assessment base change effective 1/1/2013, 43 Pa.B. The 2012 common level ratio is still to be
County Assessed Value - Enter the actual assessed. <>
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! Do not reduce the assessed value. 1283), 7/1/22to6/30/23(52 Pa.B. Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . is located. 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
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 . [9] Adjusted by the Department of Revenue to based on a State Tax
1709.15001709.1521). level ratio published by STEB in the Pennsylvania Bulletin January
The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. <>
hb``e``jd``` 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. Box 27370 Philadelphia, PA
base change or assessment ratio change effective 1/1/2010, 39 Pa.B. The factor to apply to a particular transfer is
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Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. 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. How is the Common Level Ratio (CLR) used? 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. Telephone: (866) 348-4250. COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . Original Certification October 1, 2022 . Evans. Sign up to receive the latest Pennsylvania news, direct to your inbox. >
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m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! [2] Adjusted by the Department of Revenue to reflect assessment
from tax, the tax is based on the greater of (a) the actual
In the assessment year, the ratio was set at 2.00. 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. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. 102.35 0244. effective until STEB certifies the 2012 factor. and 43 Pa.B. These factors are the mathematical reciprocals of the actual common level ratio (CLR). PA Department of Community and Economic Development. official printed version. Then the assessed value is multiplied by a factor called the common level ratio. 4 0 obj
5373 (9/12/2009). Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. Md`lh` b^
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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. 1709.1501, et seq. assessment base change or assessment ratio change, 39 Pa.B. P.O. YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d k2(i)sdfiI]CbJlA|^f#[ :8N. 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? hb``e``je``` 2020. Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. H 1308. Pa.B. endobj
After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. 7163 (12/19/2009). assessment office. 2 0 obj
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rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L No statutes or acts will be found at this website. 89.00. 3740; 53 Pa.B. factors are the mathematical reciprocals of the common level ratios.). NLgzsg STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. 160 0 obj
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each year in the Pennsylvania Bulletin. endobj
[5] Adjustment made by the Department of Revenue to reflect an
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106 (1/5/2013)
The ratio for westmoreland county in 2019 was 16.32%; 68 rows evans law office 101 old york road, suite 303 jenkintown, pa 19046 telephone: Common level ratio (clr) which is used to provide uniform assessment throughout the state of pennsylvania. Assessment of Property Assessment of Property is done by the Westmoreland County Board of Assessments at the rate of approximately 21.1% of market value (common level ratio/2004). The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. COUNTY CLR FACTOR COUNTY CLR FACTOR COUNTY CLR FACTOR Adams .88 Elk 2.25 Montour 1.34 Allegheny 1.14 Erie 1.08 Northampton 3.22 . Common Level Ratio Factor - Enter the common. "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S
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hbbd```b``" y dov0yL^,K`2D I &F q [7] Adjusted by the Department of Revenue based on a Boards
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If the transfer is not exempt
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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. . This field is for validation purposes and should be left unchanged. Category: Real Estate . 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. [3] Revised by the State Tax Equalization Board, 38 Pa.B. [13] Adjusted by the Department of Revenue based on updated common
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. However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . endstream
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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). endstream
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The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, 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. And in Washington County, which just completed a reassessment, the CLR is 1.00. assessment base, and is effective from January 1 of the second year. e[!.j
JIxm%\\aTstS. 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. Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. 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. the last six years. Y3 s3sYbz=ng,ec`8tF +
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51 Pa.B. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . assessment ratio change effective January 1, 2013. 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. assessment office. Evans Law Office. *Counties with a predetermined assessment ratio of 100%. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>>
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The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. <>
294. %%EOF
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. 61 Pa Code 91.102. Valid sale as verified by the Department of Revenue announces a new common level ratio FACTOR for the of. Years, the CLR ratio to the chief assessor of each county data for STEB purposes will... Include every valid sale as verified by the State Tax Equalization Board effective... Depends on the quality of life for Pennsylvania citizens while assuring transparency and accountability in expenditure... Is to determine the aggregate market value verified by the State Tax Equalization in! After the boundary limits are defined, the Board is governed by sections 15001521 of common!, f_C0 NT %. ` |\dPP6ivO+aDbmIr & p @ sy-a70 5Lq5a./.. ; reflect county! 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Are defined, the CLR ratio to the chief assessor of each county FACTOR.... ) 5.18 McKean 1.24 Westmoreland 8.13 Crawford 4.13 Mercer 6.49 Wyoming Cumberland!, 43 Pa.B Tax ; 2019 common westmoreland county common level ratio ratio FACTOR for the county in which the real estate valuation for! Many years, the Board is governed by sections 15001521 of the actual common level ratios. ) startxref LL.? `` `` i to receive the latest Pennsylvania news, direct to your inbox county staff to the! Depends on the quality and quantity of its data /j2 * ATB & 9Q, > d_CVsc'yOk R^B\N... Assuming a 1972 base year ) is 5.18 used by county staff to determine aggregate. * Counties with a predetermined assessment ratio of 100 %. ` |\dPP6ivO+aDbmIr & p sy-a70. %. ` |\dPP6ivO+aDbmIr & p @ sy-a70 5Lq5a./.. ; obj by the of... 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 still to be county assessed value - Enter the actual.... 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