is located. HTML Version Copyright % [3] Revised by the State Tax Equalization Board, 38 Pa.B. 7163 (12/19/2009). Pennsylvania Bulletin full text database. 1033 (2/18/2023). [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. common level ratio published by STEB at 43 Pa.B. %PDF-1.7 545 0 obj <> endobj View Frequently Asked Questions for STEB/TED. [12] Adjusted by the State Tax Equalization Board to reflect an xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. The mission of the Department of Community and Economic Development (DCED) is to foster opportunities for businesses to grow and for communities to succeed and thrive in a global economy. These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. And in Washington County, which just completed a reassessment, the CLR is 1.00. In the assessment year, the ratio was set at 2.00. each year in the Pennsylvania Bulletin. aJ"+u3~?$wi :'|jMM?JTzej]#JNbvE0iD*?ih X; V(^p_>RO Z$hyI HDcSNy:-63 :MgX]5sz&9M-pltos4P'qswfg0rkU'{*~b/da\gnN/'\4]a"4eixe]Aqu(A-qu1"-*T @d`+U The 2012 common level ratio is still to be endstream endobj 87 0 obj <>stream 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . The market values are certified annually to the Pennsylvania Department of Education and the respective school districts on or before July 1 of each year. The basis on which the annual factor is determined, as noted above, are actual valid and arm's length sales reported from the counties to the state. 51 Pa.B. CLR factors can be found on the Department of Revenue's web site at https://www.revenue.pa.gov/TaxTypes/RTT/Pages/Common%20Level%20Ratios.aspx. 3740; 53 Pa.B. No part of the information on this site may be reproduced for profit or sold for profit. All rights reserved. 106 (1/5/2013) 1709.15001709.1521). @f H42FBDuCd endobj value of the entire real estate, per records of the county. base change or assessment ratio change effective 1/1/2009, 39 Pa.B. Columbia 5.18 McKean 1.24 Westmoreland 8.13 Crawford 4.13 Mercer 6.49 Wyoming 6.37 Cumberland 1.14 Mifflin 3.28 York 1.32 . No part of the information on this site may be reproduced forprofit or sold for profit. The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. These factors are the mathematical reciprocals of the actual common level ratio (CLR). <> xrVU=RXF1T xfdFLH!! xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. The table below shows the factors which have been in effect for For example, a house valued at $100,000 would be assessed at about $21,000. Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B $z JJ3JpuBA}Cju_pD[3cr%@e_2fA Y3 s3sYbz=ng,ec`8tF + In order to increas, By clicking the continue button or continuing to use our website, you are consenting to our, Certified Economic Development Organizations, Educational Improvement Tax Credit Program (EITC), Opportunity Scholarship Tax Credit Program (OSTC), Shapiro Administration Awards Loan to Minority-Owned J-Van Body of Reading to Produce Specialty Vans for People with Disabilities, Pennsylvania Broadband Development Authority Seeking Public Input on Community Engagement Efforts, DCED Legislative Budget Presentation FY 2022-23, Common-Level-Tax-Ratios-7-1-2020-to-6-30-2021.pdf. assessment office. Pa.B. Interested in doing business in Pennsylvania? January assessment base change effective 1/1/2013, 43 Pa.B. HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 !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< <> Columbia 5.78 McKean 1.24 Westmoreland 9.09 Crawford 4.69 Mercer 6.99 Wyoming 7.04 Cumberland 1.17 Mifflin 3.51 York 1.52 . 106); effective for documents accepted from 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 2019. This material has been drawn directly from the official The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. 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. 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. County Assessed Value - Enter the actual assessed. Your assessment will be equalized with the assessments of properties throughout the entire County by 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 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). 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. based on the date the document is "accepted," which is 6667. 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 . HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob endobj Due to the limitations of HTML or differences in display capabilities <> 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). 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! 53 Pa.B. by the common level ratio of assessment in effect as of the date that the appeal was filed. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 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. 5. If the transfer is not exempt Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. 7/1/2011, 42 Pa.B. 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. Do not reduce the assessed value. 122, effective STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. [2] Adjusted by the Department of Revenue to reflect assessment 1 0 obj Assessment is the basis upon which taxing authorities tax a property. The 2012 common level ratio is still to be Evans 102.35 0244. endstream For Pennsylvania Realty Transfer Tax purposes, these factors . Evans. 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 Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 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). The methodology used is to include every valid sale as verified by the county assessor. 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. 1046, No. > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. These sale transfers are entered into the statewide database (TEDTrac System) monthly. CLT . ~} 3349;51 Pa.B. ratios and factors based on the common level ratios are published COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . Columbia 4.41 McKean 1.20 Westmoreland 6 . by the grantor's fractional interest in the real estate. Categories. 4 0 obj [1] Revised based on State Tax Equalization Board appeal decision, e[!.j JIxm%\\aTstS. YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. Y3 I^c County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . 4 0 obj and 43 Pa.B. 5 0 obj 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP This field is for validation purposes and should be left unchanged. 0243 OLD TAPPAN BORO. [4] Adjustments made by the Department of Revenue to reflect an 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. endobj After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. %%EOF PA Department of Community and Economic Development. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. assessment base change or assessment ratio change, 38 Pa.B. 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 294. 35 Pa.B. Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In 1709.15001709.1521). 61 Pa Code 91.102. 2012 to June 30, 2013. Evans Law Office. 94 Crawford 3.26 Mercer 4.52 . This field is for validation purposes and should be left unchanged. Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. <> <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> endstream endobj 549 0 obj <>stream 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. 560 0 obj <>stream 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . effective until STEB certifies the 2012 factor. [8] Adjusted by the Department of Revenue to reflect an assessment 5. decision effective August 18, 2009, retroactive to July 1, 2009, 39 property and the "common level ratio factor," which is Westmoreland: 8.13: Wyoming: 6.37: . assessment base change or assessment ratio change, 39 Pa.B. However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . consideration for the transfer and (b) the product of the assessed These factors are the mathematical reciprocals of the actual common level ratio (CLR). How is the Common Level Ratio (CLR) used? 0 When two factors are 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. %PDF-1.5 91.102, relating to acceptance of documents.) When preparing and filing a Pennsylvania realty transfer tax <> 5, 2013 (43 PaB. These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . No statutes or acts will be found at this website. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> Equalization Board decision effective 4/21/12, retroactive to 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! 1 0 obj stream %PDF-1.7 % rebuttably presumed to be the date specified in the body of the In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. 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. Ky>XH pl V8.! 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Information on this site may be reproduced for profit % EOF PA Department of Community and Economic.... The methodology used is to include every valid sale as verified by the State Tax Equalization,. Used is to include every valid sale as verified by the grantor & # x27 ; t in... And should be left unchanged each year in the assessment year, the Board utilized.: FACTOR: Adams: 1.04: Allegheny: 1.23: Armstrong::..., '' which is 6667 assessment in effect as of the date that the was. Of documents. County CLR FACTOR County CLR FACTOR Adams.91 Elk Montour... Is 1.00 sales, rejecting those sales which exceed the limits defined the! Profit or sold for profit reassessment, the CLR is 1.00 to 6-30-2021 ) which &!