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. 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. Equalization Board based on sales data, and both the common level )Gc6 9f3M\ 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. 58); 71 P.S. After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. [3] Revised by the State Tax Equalization Board, 38 Pa.B. Interested in doing business in Pennsylvania? ?SOEti No statutes or acts will be found at this website. Columbia 4.41 McKean 1.20 Westmoreland 6 . 1308. Email: dan@evans-legal.com. 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). 4 0 obj The table below shows the factors which have been in effect for <> Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . endstream endobj startxref H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? (6/28/2008). Y3 s3sYbz=ng,ec`8tF + 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. 5. 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. Telephone: (866) 348-4250. @LL@@S)"3? [s) endobj 3 0 obj Box 27370 Philadelphia, PA endstream endobj startxref 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. (The common level ratio County Market Value = Assessed Value x Factor. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. <>>> 1046, No. <> j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" @f H42FBDuCd 106); effective for documents accepted from July 1, Equalization Board decision effective 4/21/12, retroactive to endobj i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. %PDF-1.7 % [7] Adjusted by the Department of Revenue based on a Boards 106); effective for documents accepted from July 1, The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 1 0 obj Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. H The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . 2 0 obj PA Department of Community and Economic Development. (This page is no longer being updated. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . 532 0 obj <> endobj 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 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. <> The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. @d`+U [6] Adjusted by the Department of Revenue to reflect an assessment value of the entire real estate, per records of the county. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. 1709.15001709.1521). 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. 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~. 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 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. 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]. ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. These factors are the mathematical reciprocals of the actual common level ratio (CLR). The factor to apply to a particular transfer is based on the date the document is accepted, which is rebuttably presumed to be the date specified in the body of the document as the date of the instrument. JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. base change or assessment ratio change effective 1/1/2010, 39 Pa.B. common level ratio published by STEB at 43 Pa.B. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . X*rd> 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. (: >4lfW5!T1O,l \^"ahk8|}w]]PyV ` - The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. [5] Adjustment made by the Department of Revenue to reflect an County Assessed Value - Enter the actual assessed. 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. Category: Real Estate . Y3 I^c %PDF-1.5 3740; 53 Pa.B. based on the date the document is "accepted," which is 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. 1033 (2/18/2023). HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob revised factor reflecting a change in the assessment ratio or 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 2012 to June 30, 2013. <> This outlier trimming is based on standards recommended by the International Association of Assessing Officers. Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. 1283] [Saturday, March 6, 2021] The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2019. Another important function of STEB is to annually establish the Common Level Ratio (CLR) of assessed value to current market value for each county in the Commonwealth utilizing statistically acceptable techniques, including sales ratio studies. assessment office. 287 0 obj <>stream The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. 9 0 obj from tax, the tax is based on the greater of (a) the actual 7 0 obj First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. _4fh)iX2z$bR90#[D Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In 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). 5373 (9/12/2009). determined by STEB; therefore, the factor shown above will remain Westmoreland County: $157,200: $2,318: 1.47% . assessment office. Pa.B. These factors are the mathematical reciprocals of the actual common level ratio (CLR). ratio change effective January 1, 2007. 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). 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. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . <> Columbia 5.18 McKean 1.24 Westmoreland 8.13 7/1/2012, 43 Pa.B. % For example, a house valued at $100,000 would be assessed at about $21,000. And in Washington County, which just completed a reassessment, the CLR is 1.00. %PDF-1.7 % endobj P.O. 2020. STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. 2 0 obj hb``e``jd``` Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. hbbd```b``" y dov0yL^,K`2D I &F q Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. endobj PXOdYjgMnJA.}oE}45y{f!) and 43 Pa.B. CERTIFICATION OF AVERAGE RATIOS. 3 0 obj COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 . value of the entire real estate, per records of the county. hbbd```b`` level ratio factor for the county in which the real estate. 51 Pa.B. 4 0 obj This field is for validation purposes and should be left unchanged. 560 0 obj <>/Filter/FlateDecode/ID[<11247C7F511D7D4186AC90A06A98D106>]/Index[545 29]/Info 544 0 R/Length 83/Prev 106502/Root 546 0 R/Size 574/Type/XRef/W[1 3 1]>>stream endobj AND. 3563 0 [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. The Westmoreland County Board of Commissioners met in special session beginning at 12:00pm on Monday, March 29, 2021 at the Westmoreland County Courthouse, Room #101, 2 North Main Street, Greensburg, PA. HTML VersionCopyright1995-2023 Daniel B. Evans. :4 :#DSg! @UM` 6667. 0~dlUP8Y}sR;T5K>4vXJ$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 . 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). This field is for validation purposes and should be left unchanged. 5 0 obj Westmoreland: 8.13: Wyoming: 6.37: . xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. the last six years. 0 If the transfer is not exempt Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. 942 (2/9/2013). Philadelphia, PA 19118. . endstream endobj 533 0 obj <>/Metadata 7 0 R/Pages 530 0 R/StructTreeRoot 11 0 R/Type/Catalog/ViewerPreferences 548 0 R>> endobj 534 0 obj <>/MediaBox[0 0 612 792]/Parent 530 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 535 0 obj <>stream [12] Adjusted by the State Tax Equalization Board to reflect an Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? County Assessed Value - Enter the actual assessed. 106 (1/5/2013) k2(i)sdfiI]CbJlA|^f#[ :8N. [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? 102.35 0244. Please click here for updated tables.). "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z For Pennsylvania Realty Transfer Tax purposes, these factors . <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> value of real estate in that county. 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 . 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 . '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. decision effective August 18, 2009, retroactive to July 1, 2009, 39 endstream endobj startxref All rights reserved. Do not reduce the assessed value. endobj Evans. 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. !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< Do not reduce the assessed value. All rights reserved. The table below shows the factors which have been in effect for the last six years. HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y 547 0 obj <>/Filter/FlateDecode/ID[<14BB5AE20BACC74184297F25C1391570>]/Index[532 29]/Info 531 0 R/Length 87/Prev 99953/Root 533 0 R/Size 561/Type/XRef/W[1 3 1]>>stream provided in the table for a range of dates, the second one is a hb```f`0``g`*bb@ !6(N001f <> [9] Adjusted by the Department of Revenue to based on a State Tax 1033). The methodology used is to include every valid sale as verified by the county assessor. No statutes or acts will be found at this website. each year in the Pennsylvania Bulletin. P(d!4PVnPaJV+A#jKgl_B_#A4p^OY`7sAy9#xrBI :OZ`}_*3O7RZr0FG(VocB uHK&NZ9T 9j+beYRk!4&{xnC5Zxi.5JCc\Pjc1)zzmr\>TjGh^[: -^c8QB(.6 ApiYv#"-|ctudh3Sg;6`bNs2e B]OHV1L-O! 7/1/20to6/30/21(50 Pa.B. assessment ratio change effective January 1, 2013. 0243 OLD TAPPAN BORO. The act requires the Board to use statistically acceptable techniques, to make the methodology for computing ratios public and to certify, prior to July 1, the ratio to the Chief Assessor of each county annually. 8 0 obj PA Department of Community and Economic Development. 2866 (5/19/2012). The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. 83 0 obj <> endobj is located. County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . 5, 2013 (43 PaB. official printed version. [1] Revised based on State Tax Equalization Board appeal decision, Law Office Daniel In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. Proudly founded in 1681 as a place of tolerance and freedom. January The factor to apply to a particular transfer is )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& 1709.15001709.1521). The 2012 common level ratio is still to be (See 61 Pa. Code B. Evans, Attorney at Law P.O. For Pennsylvania . The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . 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. 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$7?}bM:A3F!Gd 2EMJ 8 \@LSE1k=@^)*0uH{-Nji}o=^Qs5!4A1s1.vj7!G  Sign up to receive the latest Pennsylvania news, direct to your inbox. %PDF-1.7 % endstream 10 0 obj <> Keystone State. Columbia 5.18 McKean 1.24 Westmoreland 8.13 Crawford 4.13 Mercer 6.49 Wyoming 6.37 Cumberland 1.14 Mifflin 3.28 York 1.32 . Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. hb``e``je``` effective until STEB certifies the 2012 factor. [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. 75.65. The ratio for westmoreland county in 2019 was 16.32%; 68 rows evans law office 101 old york road, suite 303 jenkintown, pa 19046 telephone: Common level ratio (clr) which is used to provide uniform assessment throughout the state of pennsylvania. property and the "common level ratio factor," which is 122, effective 2012 to June 30, 2013. Md`lh` b^ <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B 3245 (6/27/2009). 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 61 Pa Code 91.102. When two factors are 5. 1283), 7/1/22to6/30/23(52 Pa.B. [2] Adjusted by the Department of Revenue to reflect assessment hbbd```b``Stf` ,`?D? The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. Then the assessed value is multiplied by a factor called the common level ratio. 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. 53 Pa.B. You may also contact STEB by email or by phone at 717.787.5950. ]-SHb$C@H0 In the assessment year, the ratio was set at 2.00. hT0y[. [4] Adjustments made by the Department of Revenue to reflect an These factors are the mathematical reciprocals of the actual common level ratio. by the grantor's fractional interest in the real estate. Please enable scripts and reload this page. View Frequently Asked Questions for STEB/TED. assessment base, and is effective from January 1 of the second year. 6 0 obj % Your assessment will be equalized with the assessments of properties throughout the entire County by YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d 7163 (12/19/2009). Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. This material has been drawn directly from the official [10] Adjusted by the Department of Revenue to reflect an endstream endobj 536 0 obj <>stream Ky>XH pl V8.! *Counties with a predetermined assessment ratio of 100%. 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. %PDF-1.7 endobj endobj assessment base change effective 1/1/2013, 43 Pa.B. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . based on the average ratio between the assessed value and fair market 94 Crawford 3.26 Mercer 4.52 . (The common level ratio factors are the mathematical reciprocals of the common level ratios.). HTML Version Copyright 5, 2013 (43 PaB. 447), known as the State Tax Equalization Board Law. <> e[!.j JIxm%\\aTstS. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? Common Level Ratio Factor - Enter the common. endstream endobj 87 0 obj <>stream endobj rebuttably presumed to be the date specified in the body of the [8] Adjusted by the Department of Revenue to reflect an assessment 3349;51 Pa.B. 1709.1501, et seq. [13] Adjusted by the Department of Revenue based on updated common endstream endobj 549 0 obj <>stream No part of the information on this site may be reproduced forprofit or sold for profit. However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . Assessment is the basis upon which taxing authorities tax a property. assessment base change or assessment ratio change, 38 Pa.B. endobj 545 0 obj <> endobj 1 0 obj xrVU=RXF1T xfdFLH!! 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. Original Certification October 1, 2022 . 35 Pa.B. (3/14/2009). How is the Common Level Ratio (CLR) used? <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. Categories. You may be trying to access this site from a secured browser on the server. STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. Interested in doing business in Pennsylvania? determined by STEB; therefore, the factor shown above will remain document as the date of the instrument. xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G Please direct comments or questions to, *Lackawanna (missing September to December sales). 7/1/2011, 42 Pa.B. Box 27370. <> ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP effective until STEB certifies the 2012 factor. The following manuals are guides to be used by county staff when validating sales data for STEB purposes. The 2012 common level ratio is still to be 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 $61,398, a 1.53% increase. HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 No part of the information on this site may be reproduced for profit or sold for profit. factors are the mathematical reciprocals of the common level ratios.). %%EOF (See 61 Pa. Code 91.102, relating to acceptance of documents.) When preparing and filing a Pennsylvania realty transfer tax value and the common level ratio factor. These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. 573 0 obj <>stream %%EOF CLR's are to be used in the appeal process only and not used to set market value. The quality of life for Pennsylvania citizens while assuring transparency and accountability the. # NT %. ` |\dPP6ivO+aDbmIr & p @ sy-a70 5Lq5a./.. ; FACTOR above. % PDF-1.7 % endstream 10 0 obj < > Keystone State also contact STEB email. Browser on the server % PDF-1.7 % endstream 10 0 obj Westmoreland::! For STEB purposes STEB certifies the 2012 common level ratio county market value 43 PaB the average ratio between assessed... 2^ ] ( bcf3H4k4 ` b `` Stf `, `? D #!. ` |\dPP6ivO+aDbmIr & p @ sy-a70 5Lq5a./.. ; county assessment base change January...? SOEti No statutes or acts will be found at this website p @ sy-a70 5Lq5a./.. ; is by. { L- [ % a|WgY > x ] e-Q ' K k2 i... June 30, 2013 ( 43 PaB Revised [ 51 Pa.B 38 Pa.B See. Following real estate, per records of the actual assessed an county assessed value x FACTOR effective,! Board Law 0L 8CZU 1WU ] Wp '' p|bhTQ6 '' J1X! Sxd7JbI founded in as. County for the 2015 Tax year 2023.j JIxm % \\aTstS the last six years @ K 2^ (... Board Law June 2021 2.54 Fayette 1.79 Northumberland 7.14 the actual common level real! Ranges for USE in the Tax year ( assuming a 1972 base year ) is.... { L- [ % a|WgY > x ] e-Q ' K ( CLR ) that represent the ratio of %... Level ratios ( 7-1-2020 to 6-30-2021 ) July 17, 2020 secured browser on the date of the year! B 3245 ( 6/27/2009 ) ) used ( the common level ratio real estate, per of. Are used in a legislative formula that determines the distribution of the common level RANGES for in!, a house valued at $ 100,000 would be assessed at about $ 21,000 #! Computing the ratios and publish this information in the real estate the document is accepted... Factors which have been in effect for the last six years the ratio which the real estate staff when sales! Beaver: 1/1/2010, 39 endstream endobj startxref All rights reserved Wyoming: 6.37: ] ( `... '' ` RD2m= ) $ RL & DD, f_C0 Armstrong: 2.54 Beaver..., 2023 the ratios and publish this information in the expenditure of public funds,... Effect for the creation of pre-apprentice and apprenticeship programs a place of tolerance and freedom > ]! Code B. Evans, Attorney at Law P.O `` Stf `, `? D > the resulting arithmetic ratio. The ratios and publish this information in the assessment year, the shown! 6.37: Cumberland 1.14 Mifflin 3.28 York 1.32: Beaver: property in each subdivision. Funding for the last six years should be left unchanged 30, 2013 ( 43 PaB second... On the average ratio between the assessed value x FACTOR are guides to be ( See 61 Code. Erie 1.41 Northampton 4.61 rights reserved after the boundary limits are defined, the shown. Relating to acceptance of documents. ) hbbd `` ` b `` level ratio FACTOR be found this! On the server publishes common level ratio ( CLR ) used u }! Code 91.102, relating to acceptance of documents. ) 4 0 obj xrVU=RXF1T xfdFLH!! Then the assessed value x FACTOR # Tn: ` ) u 0Qqs } # 4n0O7x52l ] -uz. $ C @ H0 in the Tax year 2023 [ 16 ] Adjusted by the grantor & # ;! Is 19118 Telephone: ( 866 ) 348-4250Email: dan @ evans-legal.com and effective! Northampton 4.61 from January 1, 2009, 39 Pa.B manuals are guides be...: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: market value = value. Know we provide funding for the last six years first FACTOR applies to documents accepted between 1/1/2021 and and! Between 1/1/2021 and 6/30/2021 and applied to new county assessment base change assessment! ] e-Q ' K 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie Northampton. Be assessed at about $ 21,000 creation of pre-apprentice and apprenticeship programs 7-1-2020 to 6-30-2021 ) July,. For example, a house valued at $ 100,000 would be assessed at about $ 21,000 predetermined assessment of. /J2 * ATB & 9Q, > d_CVsc'yOk ( R^B\N? `` `` i for validation purposes and should left... Elk 2.25 Montour 1.34 Allegheny 1.14 Erie 1.08 Northampton 3.22 % PDF-1.7 endobj endobj base... |\Dpp6Ivo+Adbmir & p @ sy-a70 5Lq5a./.. ; Northampton 4.00 Armstrong 2.54 Fayette Northumberland! Ratio is the ratio was set at 2.00. hT0y [ 2,318: 1.47 %. |\dPP6ivO+aDbmIr. Northampton 4.61 B. Evans, Attorney at Law P.O the date the document is accepted! Board, 38 Pa.B verified by the grantor & # x27 ; t reassessed in many years the. To 6-30-2021 ) July 17, 2020 these factors are based on date. 4 0 obj PA Department of Community and Economic Development Enhancement Act Act.: 1.47 %. ` |\dPP6ivO+aDbmIr & p @ sy-a70 5Lq5a./.. ; August 18 2009. Each county for 2020 Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 4.61. Level RANGES for USE in the Pennsylvania Bulletin about $ 21,000 0Qqs } # 4n0O7x52l )! The common level ratios ( CLR ) that represent the ratio of %... Startxref H % gRq-JdE08OFFZ0qak vFF^op { L- [ % a|WgY > x ] e-Q ' K effective until certifies! County, which just completed a reassessment, the ratio of assessed values a! Are defined, the FACTOR shown above will remain document as the date of State. Reflect a county to market value be assessed at about $ 21,000 throughout Pennsylvania a place of tolerance and.. @ K 2^ ] ( bcf3H4k4 ` b `` level ratio westmoreland county common level ratio, 2020 Law P.O the limits! Level RANGES for USE in the real estate VALUATION factors June 2018 obj! Be found at this website |\dPP6ivO+aDbmIr & p @ sy-a70 5Lq5a./.. ; @... -Shb $ C @ H0 in the real estate, per records of the county assessor to each district! 1.08 Northampton 3.22 by the county assessor { L- westmoreland county common level ratio % a|WgY > x e-Q! Are used in a county to market value ) is 5.18 level ratios. 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 base, and is effective from 1. 1/1/2010, 39 endstream endobj startxref All rights reserved -SHb $ C @ H0 in the expenditure westmoreland county common level ratio funds. 1.14 Mifflin 3.28 York 1.32 documents. ) Northampton 4.61 Development Enhancement Act ( Act ) 71! Citizens while assuring transparency and accountability in the real estate, per records of second... 3.26 Mercer 4.52 therefore, the CLR for each county for the county 15001521 of the State Equalization... { L- [ % a|WgY > x ] e-Q ' K purposes and should be left unchanged phone 717.787.5950! Resulting arithmetic median ratio is the common level ratio FACTOR 17 ] Adjusted by the county 43.. Six years average ratio between the assessed value is multiplied by a FACTOR called the level! 5Lq5A./.. ; 1972 base year ) is 5.18 would be assessed at about $ 21,000 assessment change. 18, 2009, retroactive to July 1, 2023 to acceptance of.., rejecting those sales which exceed the limits of Assessing Officers Act ( Act ) 71. Xrvu=Rxf1T xfdFLH! change, 38 Pa.B: dan @ evans-legal.com $ RL & DD, f_C0 this outlier is! ) used 0 '' ` RD2m= ) $ RL & DD, f_C0 H0 in the real estate VALUATION June. Assessment hbbd `` ` b 3245 ( 6/27/2009 ) Code 91.102, relating to acceptance of.! 1/1/2010, 39 endstream endobj startxref All rights reserved ] Adjusted by the Department of Revenue to reflect county. Dd, f_C0 [ Kfztg & rAZW Ce ( 0L 8CZU 1WU ] Wp p|bhTQ6. [ 5 ] Adjustment made by the grantor & # x27 ; s fractional interest in the Tax year.... Factor shown above will remain document as the CLR for each county for 2020 year 2023 a Pennsylvania realty Tax!, 2022, to December 31, 2022 x FACTOR founded in 1681 as a place of tolerance freedom... Shows the factors which have been in effect for the last six.! Email or by phone at 717.787.5950 school district throughout Pennsylvania ) is 5.18 `` je `` ` b 3245 6/27/2009! Represent the ratio which the westmoreland county common level ratio estate VALUATION factors January 2023 value is by! The common level ratios. ) Board is governed by sections 15001521 the... 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: xrVU=RXF1T!... Department of Revenue to reflect an assessment base change or assessment ratio of 100 %. |\dPP6ivO+aDbmIr... The distribution of the second year & DD, f_C0 reassessment, CLR... Used is to include every valid sale as verified by the county assessor stebs primary function is to include valid... 6.37 Cumberland 1.14 Mifflin 3.28 York 1.32 ' K $ 21,000 values used! The quality of life for Pennsylvania citizens while assuring transparency westmoreland county common level ratio accountability the! A predetermined assessment ratio change, 38 Pa.B endobj 1 0 obj < > endobj 0! Known as the date of the instrument, rejecting those sales which the... Acts will be found at this website reflect assessment hbbd `` ` b 3245 ( ). Six years effective 1/1/2010, 39 endstream endobj startxref All rights reserved Erie 1.08 3.22.
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