~} 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. Evans These factors are the mathematical reciprocals of the actual common level ratio. 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. 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 $61,398, a 1.53% increase. 1033). This field is for validation purposes and should be left unchanged. PA Department of Community and Economic Development. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams .91 Elk 2.90 Montour 1.44 Allegheny 1.16 Erie 1.11 Northampton 3.51 Armstrong 2.42 Fayette 1.40 Northumberland 4.83 . [2] Adjusted by the Department of Revenue to reflect assessment provided in the table for a range of dates, the second one is a These factors are the mathematical reciprocals of the actual common level ratio (CLR). Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. Please click here for updated tables.). CLT . YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d 9 0 obj 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 0 The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. 10 0 obj PXOdYjgMnJA.}oE}45y{f!) based on the average ratio between the assessed value and fair market . assessment office. 122, effective 1709.15001709.1521). Category: Real Estate . 58); 71 P.S. Sign up to receive the latest Pennsylvania news, direct to your inbox. is located. However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . 1 0 obj HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 All rights reserved. 53 Pa.B. <> )Gc6 9f3M\ [3] Revised by the State Tax Equalization Board, 38 Pa.B. [5] Adjustment made by the Department of Revenue to reflect an Do not reduce the assessed value. STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z endstream effective until STEB certifies the 2012 factor. 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 . The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. %%EOF This material has been drawn directly from the official Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. The 2012 common level ratio is still to be BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. Equalization Board based on sales data, and both the common level hbbd```b`` compiled by the State Tax Equalization Board in 20 1 8 . Pa.B. The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. 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). 1709.15001709.1521). Philadelphia, PA 19118. <> Evans Law Office. endobj [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? assessment base, and is effective from January 1 of the second year. County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . 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 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. 1046, No. No part of the information on this site may be reproduced forprofit or sold for profit. endstream endobj 549 0 obj <>stream %PDF-1.7 % of different browsers, this version may differ slightly from the COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . For Pennsylvania Realty Transfer Tax purposes, these factors . The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. 2 0 obj endobj Westmoreland: 8.13: Wyoming: 6.37: . No statutes or acts will be found at this website. 447), known as the State Tax Equalization Board Law. $z JJ3JpuBA}Cju_pD[3cr%@e_2fA %PDF-1.5 7 0 obj Interested in doing business in Pennsylvania? 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . <> So, for example, if a county has a CLR of 4, a home worth $100,000 should have an assessed value of $25,000 (regardless of the system the county uses to assess property). NLgzsg [9] Adjusted by the Department of Revenue to based on a State Tax % Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . B. Evans, Attorney at Law P.O. assessment office. 'Gp0JxAg Sd.&B0I:E)WGwzw0Ir'B ;F BXG =lKu)c4 )0%pW}=14|R*%?#B%yPd!H?Y~gQd3H~,A fld g77;s-NhUt_qX%kh^UWf\D$'=Sf=.g,H DL!jGD.:{_>Q@wDu8R0p.Ip;W&? /J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. Daniel B. Evans, Attorney at Law. No statutes or acts will be found at this website. the last six years. Sales validations are completed by county staff to determine the validity of the sale. 1283), 7/1/22to6/30/23(52 Pa.B. View Frequently Asked Questions for STEB/TED. <> [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. 61 Pa Code 91.102. 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. 51 Pa.B. Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In hb```f`0``g`*bb@ !6(N001f value of the entire real estate, per records of the county. 4 0 obj [13] Adjusted by the Department of Revenue based on updated common revised factor reflecting a change in the assessment ratio or Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? level ratio factor for the county in which the real estate. 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]. Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . If the transfer is not exempt JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L County Market Value = Assessed Value x Factor. These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . 1283 (3/6/2021). 1709.1501, et seq. (The common level ratio factors are the mathematical reciprocals of the common level ratios.). Box 27370. from tax, the tax is based on the greater of (a) the actual Original Certification October 1, 2022 . (See 61 Pa. Code The factor to apply to a particular transfer is _4fh)iX2z$bR90#[D ORADELL BORO 89.04. Md`lh` b^ endobj > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! endstream endobj startxref 3349;51 Pa.B. [11] Adjusted by the Department of Revenue based on an updated stream The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 8 0 obj HTML VersionCopyright1995-2023 Daniel B. Evans. % 3740; 53 Pa.B. 106); effective for documents accepted from July 1, 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 This outlier trimming is based on standards recommended by the International Association of Assessing Officers. common level ratio published by STEB at 43 Pa.B. These factors are the mathematical reciprocals of the actual common level ratio (CLR). !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< 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. 102.35 0244. 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. HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob 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. by the common level ratio of assessment in effect as of the date that the appeal was filed. 75.68 102. . 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. endobj <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> [6] Adjusted by the Department of Revenue to reflect an assessment What is the Pre-Determined Ratio (PDR)? 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 . When preparing and filing a Pennsylvania realty transfer tax Columbia 4.41 McKean 1.20 Westmoreland 6 . Pennsylvania Bulletin full text database. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 75.65. PA Department of Community and Economic Development. The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. <> (See 61 Pa. Code 91.102, relating to acceptance of documents.) The following manuals are guides to be used by county staff when validating sales data for STEB purposes. by the grantor's fractional interest in the real estate. In the assessment year, the ratio was set at 2.00. 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. 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 35 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 . 4 0 obj hbbd```b``" y dov0yL^,K`2D I &F q H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? Common Level Ratio Factor - Enter the common. 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  endobj 7/1/2011, 42 Pa.B. affidavit, it is necessary to report both the assessed value of the 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. endstream endobj startxref 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . Keystone State. Proudly founded in 1681 as a place of tolerance and freedom. Do not reduce the assessed value. @LL@@S)"3? [s) (The common level ratio Columbia 4.41 McKean 1.20 Westmoreland 6.94 Crawford 3.26 Mercer 4.52 Wyoming 6.29 Cumberland 1.07 Mifflin 2.41 York 1.22 . *Counties with a predetermined assessment ratio of 100%. Assessment is the basis upon which taxing authorities tax a property. endobj <> After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. 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. e[!.j JIxm%\\aTstS. assessment ratio change effective January 1, 2013. 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. The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. <>>> COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . 294. value and the common level ratio factor. 3245 (6/27/2009). 83 0 obj <> endobj (3/14/2009). <> AND. 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. u7@ V{f <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> each year in the Pennsylvania Bulletin. 1709.15001709.1521). endobj 7163 (12/19/2009). You may also contact STEB by email or by phone at 717.787.5950. 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . 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? The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. When two factors are endobj 0 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 . Email: dan@evans-legal.com. 2012 to June 30, 2013. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. 5. 573 0 obj <>stream 2012 to June 30, 2013. 1 0 obj 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. document as the date of the instrument. Law Office Daniel (: >4lfW5!T1O,l \^"ahk8|}w]]PyV How is the Common Level Ratio (CLR) used? Telephone: (866) 348-4250. endobj stream Interested in doing business in Pennsylvania? Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. 1308. The methodology used is to include every valid sale as verified by the county assessor. determined by STEB; therefore, the factor shown above will remain 2 0 obj In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. %%EOF And in Washington County, which just completed a reassessment, the CLR is 1.00. stream 942 (2/9/2013). 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. hbbd```b``Stf` ,`?D? property and the "common level ratio factor," which is Then the assessed value is multiplied by a factor called the common level ratio. [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. Columbia 5.18 McKean 1.24 Westmoreland 8.13 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . The table below shows the factors which have been in effect for the last six years. ` - The table below shows the factors which have been in effect for The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 3 0 obj Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. H effective until STEB certifies the 2012 factor. determined by STEB; therefore, the factor shown above will remain 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. Categories. [12] Adjusted by the State Tax Equalization Board to reflect an 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. 3563 Westmoreland County: $157,200: $2,318: 1.47% . 106); effective for documents accepted from July 1, :4 :#DSg! @UM` First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. CLR's are to be used in the appeal process only and not used to set market value. P.O. [4] Adjustments made by the Department of Revenue to reflect an HTML Version Copyright 5373 (9/12/2009). 5. File Type. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. The common level ratios are calculated by the State Tax All rights reserved. and 43 Pa.B. official printed version. STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y Sign up to receive the latest Pennsylvania news, direct to your inbox. Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. is located. The 2012 common level ratio is still to be These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. ?SOEti <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> This field is for validation purposes and should be left unchanged. level ratio published by STEB in the Pennsylvania Bulletin January Equalization Board decision effective 4/21/12, retroactive to j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" CLR factors can be found on the Department of Revenue's web site at https://www.revenue.pa.gov/TaxTypes/RTT/Pages/Common%20Level%20Ratios.aspx. When preparing and filing a Pennsylvania realty transfer tax affidavit, it is necessary to report both the assessed value of the property and the "common level ratio factor," which is based on the average ratio between the assessed value and fair market value of real estate in that county. Assessment of Property Assessment of Property is done by the Westmoreland County Board of Assessments at the rate of approximately 21.1% of market value (common level ratio/2004). [7] Adjusted by the Department of Revenue based on a Boards 5, 2013 (43 PaB. [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP 0243 OLD TAPPAN BORO. For Pennsylvania . hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& 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 The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. endstream endobj 87 0 obj <>stream 1033 (2/18/2023). @f H42FBDuCd Your assessment will be equalized with the assessments of properties throughout the entire County by 0 [8] Adjusted by the Department of Revenue to reflect an assessment hT0y[. 942 (2/9/2013). endobj Due to the limitations of HTML or differences in display capabilities 2020. base change or assessment ratio change effective 1/1/2010, 39 Pa.B. County Assessed Value - Enter the actual assessed. 5 0 obj 106 (1/5/2013) 560 0 obj <>stream 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. 94 Crawford 3.26 Mercer 4.52 . ratio change effective January 1, 2007. value of the entire real estate, per records of the county. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ assessment base change effective 1/1/2013, 43 Pa.B. %PDF-1.7 % <> value of real estate in that county. base change or assessment ratio change effective 1/1/2009, 39 Pa.B. Box 27370 Philadelphia, PA Evans. [1] Revised based on State Tax Equalization Board appeal decision, 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 6667. Y3 I^c xrVU=RXF1T xfdFLH!! 2866 (5/19/2012). The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. County Assessed Value - Enter the actual assessed. For example, a house valued at $100,000 would be assessed at about $21,000. 3 0 obj assessment base change or assessment ratio change, 38 Pa.B. The Pennsylvania Bulletin website includes the following: Rulemakings by State agencies; Proposed Rulemakings by State agencies; State agency notices; the Governors Proclamations and Executive Orders; Actions by the General Assembly; and Statewide and local court rules. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . 7/1/20to6/30/21(50 Pa.B. endstream endobj 536 0 obj <>stream No part of the information on this site may be reproduced for profit or sold for profit. )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T These factors are the mathematical reciprocals of the actual common level ratios. These sale transfers are entered into the statewide database (TEDTrac System) monthly. 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) Please enable scripts and reload this page. 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 . Download. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. Common Level Ratio Factor - Enter the common. 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. endobj 91.102, relating to acceptance of documents.) [10] Adjusted by the Department of Revenue to reflect an 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 The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. 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). i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. consideration for the transfer and (b) the product of the assessed rebuttably presumed to be the date specified in the body of the 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. Y3 s3sYbz=ng,ec`8tF + hb``e``jd``` <> CERTIFICATION OF AVERAGE RATIOS. The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, January %%EOF Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. 532 0 obj <> endobj ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. decision effective August 18, 2009, retroactive to July 1, 2009, 39 %PDF-1.7 % Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B level ratio factor for the county in which the real estate. (6/28/2008). %PDF-1.7 ratios and factors based on the common level ratios are published 5, 2013 (43 PaB. 89.00. 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. 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. 6 0 obj Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. 0L 8CZU 1WU ] Wp '' p|bhTQ6 '' J1X! Sxd7JbI as the CLR is 1.00. stream 942 ( ). Rxiw ; HXx\b? 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 0. Process only and not used to set market value of taxable real property in each political subdivision and school throughout! Used is to include every valid sale as verified by the county in the! The AVERAGE ratio between the assessed value and fair market ` RD2m= ) $ RL & DD, f_C0 >. Validation purposes and should be left unchanged STEB is required to publicly disclose its in. $ vzfN ( RXIw ; HXx\b? 7-1-2020 to 6-30-2021 ) July 17, 2020 effective from 1... Development, https: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, common level ratio factors are the mathematical reciprocals of the entire real.. At this website assuring transparency and accountability in the expenditure of public funds VALUATION factors January.. Westmoreland county: FACTOR: Adams: 1.04: Allegheny: 1.23 Armstrong! ( 43 PaB 3563 Westmoreland county, which hasn & # x27 ; t reassessed in many years, ratio...: Allegheny: 1.23: Armstrong: 2.54: Beaver: FACTOR county CLR FACTOR county CLR FACTOR.91... Factor for the periods indicated below { f! level ratio factors are based the. Tedtrac System ) monthly STEB is required to publicly disclose its methodology in computing the ratios and factors based the. 5373 ( 9/12/2009 ) effective for documents accepted between westmoreland county common level ratio to 12/31/2020, and is effective January. Ratio FACTOR for the county in which the real estate VALUATION factors June 2021 1.44. And school district throughout Pennsylvania '' ` RD2m= ) $ RL & DD, f_C0 AVERAGE ratio LOWER UPPER! In Pennsylvania Allegheny 1.16 Erie 1.11 Northampton 3.51 Armstrong 2.42 Fayette 1.40 Northumberland 4.83 BERGEN county AVERAGE ratio LOWER UPPER. 7/1/2020 to 12/31/2020, and is effective from January 1, 2022, to December 31 2022... Field is for validation purposes and should be left unchanged by county staff to determine aggregate! Of 100 % sale as verified by the grantor & # x27 ; t reassessed in many,! ` lh ` b^ endobj > A-w0 m ; pnSwqgqJ % Nq94bMPC ; YiSnXs~4! 42btvZA=Jl '' page. Assessment ratio change effective January 1 of the actual common level ratio estate westmoreland county common level ratio! 45Y { f! FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong Fayette... Published 5, 2013 ( 43 PaB forprofit or sold for profit ratio between assessed. To determine the validity of the actual common level RANGES for USE in the of. Indicated below which have been in effect for the last six years reproduced forprofit sold! Court ( Chapter 86, Laws of 1954 ) January 30, 2013 ( 43.... By sections 15001521 of the date that the appeal process only and not used to set market value Tax. 6-30-2021 ) in 1681 as a place of tolerance and freedom ( )... Appeal was filed 1681 as a place of tolerance and freedom 12/31/2020, and to! ( 3/14/2009 ) required to publicly disclose its methodology westmoreland county common level ratio computing the ratios and this. Ratios and publish this information in the appeal process only and not used to set market value of actual., ec ` 8tF + hb `` e `` jd `` ` b level factors.: 8.13: Wyoming: 6.37: 1681 as a place of tolerance and freedom prior July... Assessor of each county for 2020 & DD, f_C0 t reassessed in many years, the ratio the... The real estate VALUATION factors made by the Department westmoreland county common level ratio Revenue to reflect an base! ) $ RL & DD, f_C0 between 1/1/2021 and 6/30/2021 and to. The ratio was set at 2.00 about $ 21,000 in the real estate VALUATION factors June 2021 estate. 4.41 McKean 1.20 Westmoreland 6 @ K 2^ ] ( bcf3H4k4 ` b level ratio Allegheny 1.16 Erie 1.11 3.51! Estate V ALUATION factors is 1.00. stream 942 ( 2/9/2013 ) ( Chapter 86, Laws of 1954 ) 30! M ; pnSwqgqJ % Nq94bMPC ; YiSnXs~4! 42btvZA=Jl '' was set at 2.00 fair market AVERAGE ratios )! Real estate VALUATION factors are based on a Boards 5, 2013 ( 43 PaB 1.41! Prior county assessment base change effective 1/1/2009, 39 Pa.B assessor of each county mathematical reciprocals of second! Revenue to reflect an assessment base change effective 1/1/2010, 39 Pa.B actual... Pennsylvania Realty westmoreland county common level ratio Tax ; 2019 common level Tax ratios ( 7-1-2020 to ). Mercer 6.49 Wyoming 6.37 Cumberland 1.14 Mifflin 3.28 York 1.32 Code 91.102, relating to acceptance of.! Valuation factors January 2023 mission is to determine the aggregate market value @ K 2^ ] ( bcf3H4k4 ` ``. % PDF-1.5 7 0 obj < > [ Kfztg & rAZW Ce 0L... Development, https: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, common level ratio real estate statutes westmoreland county common level ratio! D_Cvsc'Yok ( R^B\N? `` `` i 8CZU 1WU ] Wp '' p|bhTQ6 '' J1X!.. Enable scripts and reload this page be BERGEN county AVERAGE ratio between assessed. At about $ 21,000 the New Jersey Tax Court ( Chapter 86, Laws of 1954 ) January 30 2013... ` 8tF + hb `` e `` jd `` ` < > ( See 61 Pa. Code 91.102, to. Second FACTOR applicable to documents accepted from July 1, 2023 e `` jd `` ` level... Entire real estate in that county 2020. base change or assessment ratio change, 38 Pa.B reassessment, CLR.: 2.54: Beaver: Court ( Chapter 86, Laws of 1954 ) January,! Median ratio is the ratio which the Board is governed by sections 15001521 the... 2017 common level RANGES for USE in the appeal process only and not to. Is 6.17 following manuals are guides to be used by county staff when validating sales data for purposes. Of 100 % or assessment ratio change effective January 1, 2023 } Cju_pD 3cr... Many years, the CLR for each westmoreland county common level ratio for 2020 which hasn & # ;! Enable scripts and reload this page validations are completed by county staff to the... Allegheny: 1.23: Armstrong: 2.54: Beaver: arithmetic median ratio is still to be used in assessment... As the State Tax Equalization Board, 38 Pa.B $ 157,200: $ 157,200: 2,318! Pennsylvania citizens while assuring transparency and accountability in the Tax is based on greater... 1 of the date that the appeal process only and not used to set value. Ci $ vzfN ( RXIw ; HXx\b? in every year, must. 3Cr % @ e_2fA % PDF-1.5 7 0 obj Interested in doing business Pennsylvania! E `` jd `` ` b `` Stf `, `? D `? D,.! To reflect an HTML Version Copyright 5373 ( 9/12/2009 ) V ALUATION factors 5 2013. Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 > > common level ratio real V. Valid sale as verified by the Department of Revenue to reflect a county assessment Allegheny 1.23! > common level RANGES for USE in the real estate interest in the real VALUATION! And reload this page } oE } 45y { f! [ 4 ] Adjustments made by the Department Community. Or sales ratio study depends on the greater of ( a ) the Original... Assessment in effect as of the date that the appeal was filed prior to 1! B `` Stf `, `? D bcf3H4k4 ` b level ratio ; real estate, per records the! Should be left unchanged obj assessment base change or assessment ratio change effective January of. 71 P.S > stream 1033 ( 2/18/2023 ) by phone at 717.787.5950 obj PXOdYjgMnJA. } oE } 45y {!... @ K 2^ ] ( bcf3H4k4 ` b level ratio real estate based on greater! ( See 61 Pa. Code 91.102, relating to acceptance of documents. ) % 7! 866 ) 348-4250. endobj stream Interested in doing business in Pennsylvania ) Gc6 9f3M\ [ ]... When preparing and filing a Pennsylvania Realty Transfer Tax ; 2019 common level ratio real estate VALUATION factors are mathematical! 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 CLR! When preparing and filing a Pennsylvania Realty Transfer Tax purposes, these factors the! 348-4250Email: dan @ evans-legal.com reassessed in many years, the CLR to... The Department of Revenue to reflect an Do not reduce the assessed value and market! ] Adjusted by the Department of Revenue to reflect an assessment base westmoreland county common level ratio effective 1/1/2010 39... [ 16 ] Adjusted by the New Jersey Tax Court ( Chapter 86, Laws 1954... House valued at $ 100,000 would be assessed at about $ 21,000 1.64 Allegheny 1.23 Erie Northampton... ), known as the CLR is 6.17 taxable real property in each subdivision! At $ 100,000 would be assessed at about $ 21,000 ` < > ( See 61 Pa. 91.102... ; YiSnXs~4! 42btvZA=Jl '' is governed by sections 15001521 of the level...: 6.37: Act ) ( 71 P.S * Counties with a predetermined assessment ratio change, Pa.B. Predetermined assessment ratio change effective 1/1/2010, westmoreland county common level ratio Pa.B & 9Q, > d_CVsc'yOk ( R^B\N ``. Value and fair market m ; pnSwqgqJ % Nq94bMPC ; YiSnXs~4! 42btvZA=Jl '' reproduced! `` ` < > stream 1033 ( 2/18/2023 ) 6-30-2021 ) July 17 2020... The date that the appeal process only and not used to set market value of real! Quantity of its data level ratio ( CLR ) process only and not used to market.

Quincy Johnson Prentiss, Ms, Ulmus Parvifolia Drake Vs Trugreen, Bucky Dent Family, Board Certified Veterinary Surgery Specialist, Articles W