The table below shows the factors which have been in effect for the last six years. CLR's are to be used in the appeal process only and not used to set market value. After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . endobj Y3 I^c e[!.j JIxm%\\aTstS. hb```f`0``g`*bb@ !6(N001f assessment base change or assessment ratio change, 39 Pa.B. No part of the information on this site may be reproduced forprofit or sold for profit. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 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]. endstream endobj startxref These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . assessment office. [12] Adjusted by the State Tax Equalization Board to reflect an 35 Pa.B. However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . %%EOF u7@ V{f H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? (The common level ratio HTML Version Copyright 5373 (9/12/2009). Please enable scripts and reload this page. @f H42FBDuCd assessment ratio change effective January 1, 2013. No statutes or acts will be found at this website. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . Westmoreland: 8.13: Wyoming: 6.37: . [3] Revised by the State Tax Equalization Board, 38 Pa.B. document as the date of the instrument. 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. 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. 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! The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. %%EOF 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 xrVU=RXF1T xfdFLH!! 2012 to June 30, 2013. !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< This field is for validation purposes and should be left unchanged. 75.68 102. . compiled by the State Tax Equalization Board in 20 1 8 . Columbia 3.88 McKean 1.18 Westmoreland 6.13 4 0 obj The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. Pa.B. Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . 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~. (The common level ratio factors are the mathematical reciprocals of the common level ratios.). endobj by the grantor's fractional interest in the real estate. %PDF-1.7 % NLgzsg <> AND. ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. 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 endstream The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 942 (2/9/2013). )Gc6 9f3M\ Proudly founded in 1681 as a place of tolerance and freedom. Westmoreland County: $157,200: $2,318: 1.47% . Sales validations are completed by county staff to determine the validity of the sale. You may be trying to access this site from a secured browser on the server. 7 0 obj Evans The 2012 common level ratio is still to be determined by STEB; therefore, the factor shown above will remain effective until STEB certifies the 2012 factor. Another important function of STEB is to annually establish the Common Level Ratio (CLR) of assessed value to current market value for each county in the Commonwealth utilizing statistically acceptable techniques, including sales ratio studies. YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d The following manuals are guides to be used by county staff when validating sales data for STEB purposes. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. based on the average ratio between the assessed value and fair market ` - 447), known as the State Tax Equalization Board Law. Do not reduce the assessed value. CERTIFICATION OF AVERAGE RATIOS. Do not reduce the assessed value. 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 . ORADELL BORO 89.04. 287 0 obj <>stream the last six years. 5, 2013 (43 PaB. 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? PXOdYjgMnJA.}oE}45y{f!) 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). Original Certification October 1, 2022 . Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. These factors are the mathematical reciprocals of the actual common level ratio (CLR). (See 61 Pa. Code The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. The common level ratios are calculated by the State Tax base change or assessment ratio change effective 1/1/2009, 39 Pa.B. Equalization Board based on sales data, and both the common level effective until STEB certifies the 2012 factor. 6 0 obj <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> 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 Interested in doing business in Pennsylvania? (: >4lfW5!T1O,l \^"ahk8|}w]]PyV 1709.15001709.1521). ~} (This page is no longer being updated. X*rd> No part of the information on this site may be reproduced for profit or sold for profit. Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. Interested in doing business in Pennsylvania? k2(i)sdfiI]CbJlA|^f#[ :8N. 9 0 obj Telephone: (866) 348-4250. 89.00. [9] Adjusted by the Department of Revenue to based on a State Tax 61 Pa Code 91.102. is located. 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. endobj When preparing and filing a Pennsylvania realty transfer tax Evans Law Office. Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, hT0y[. Common Level Ratio Factor - Enter the common. And in Washington County, which just completed a reassessment, the CLR is 1.00. xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G 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. value of the entire real estate, per records of the county. In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. 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 . The methodology used is to include every valid sale as verified by the county assessor. 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 0 obj determined by STEB; therefore, the factor shown above will remain % 5. [8] Adjusted by the Department of Revenue to reflect an assessment %%EOF 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. Pennsylvania Bulletin full text database. 1283 (3/6/2021). 1365 Assessment is the basis upon which taxing authorities tax a property. value of the entire real estate, per records of the county. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . 1 0 obj Evans. 2013 Daniel B. 2 0 obj xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. County Assessed Value - Enter the actual assessed. Sign up to receive the latest Pennsylvania news, direct to your inbox. 1709.15001709.1521). Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. [2] Adjusted by the Department of Revenue to reflect assessment Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> 3245 (6/27/2009). (3/14/2009). 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. endstream endobj 549 0 obj <>stream 6667. Keystone State. [6] Adjusted by the Department of Revenue to reflect an assessment COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . 2020. H %PDF-1.7 % The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. stream [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. 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. 573 0 obj <>stream each year in the Pennsylvania Bulletin. 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 table below shows the factors which have been in effect for "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z hbbd```b`` %PDF-1.5 106); effective for documents accepted from July 1, The statistically acceptable technique which the Board used for the 2020 CLR is to determine the arithmetic median of the individual sales ratios for every valid sale received from the county for the calendar year 2020. Site Work and Design Provided by M&K Early Design Group, Common Level Ratios for Pennsylvania Realty Transfer Tax, Federal Estate and Gift Tax Rates and Exclusions, Software and Services for an Estates Practice, Eligible Institutions for Fiduciary Funds. The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. All rights reserved. These factors are the mathematical reciprocals of the actual common level ratios. 7163 (12/19/2009). Ky>XH pl V8.! Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . The ratio for westmoreland county in 2019 was 16.32%; 68 rows evans law office 101 old york road, suite 303 jenkintown, pa 19046 telephone: Common level ratio (clr) which is used to provide uniform assessment throughout the state of pennsylvania. [10] Adjusted by the Department of Revenue to reflect an 1046, No. 'Gp0JxAg Sd.&B0I:E)WGwzw0Ir'B ;F BXG =lKu)c4 )0%pW}=14|R*%?#B%yPd!H?Y~gQd3H~,A fld g77;s-NhUt_qX%kh^UWf\D$'=Sf=.g,H DL!jGD.:{_>Q@wDu8R0p.Ip;W&? /J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . If the transfer is not exempt 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. 5. 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 106); effective for documents accepted from July 1, When two factors are 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. This material has been drawn directly from the official Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T 3 0 obj 532 0 obj <> endobj <> The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. How is the Common Level Ratio (CLR) used? The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 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. property and the "common level ratio factor," which is 75.65. 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. In the assessment year, the ratio was set at 2.00. [5] Adjustment made by the Department of Revenue to reflect an Daniel B. Evans, Attorney at Law. Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . level ratio published by STEB in the Pennsylvania Bulletin January CLT . First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. HTML VersionCopyright1995-2023 Daniel B. Evans. pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. determined by STEB; therefore, the factor shown above will remain Box 27370. 53 Pa.B. 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. B. Evans, Attorney at Law P.O. P.O. The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. [1] Revised based on State Tax Equalization Board appeal decision, assessment base change effective 1/1/2013, 43 Pa.B. 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. Columbia 4.41 McKean 1.20 Westmoreland 6 . 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. endstream endobj 87 0 obj <>stream 2866 (5/19/2012). stream % 58); 71 P.S. PA Department of Community and Economic Development. Columbia 5.18 McKean 1.24 Westmoreland 8.13 ?SOEti 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. @LL@@S)"3? [s) :4 :#DSg! @UM` <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. What is the Pre-Determined Ratio (PDR)? 2012 to June 30, 2013. by the grantor's fractional interest in the real estate. Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. County Assessed Value - Enter the actual assessed. . For example, a house valued at $100,000 would be assessed at about $21,000. from tax, the tax is based on the greater of (a) the actual 83 0 obj <> endobj For Pennsylvania Realty Transfer Tax purposes, these factors . Please click here for updated tables.). Common Level Ratio Factor - Enter the common. Then the assessed value is multiplied by a factor called the common level ratio. Due to the limitations of HTML or differences in display capabilities The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. <>>> endobj Category: Real Estate . 1709.1501, et seq. January [11] Adjusted by the Department of Revenue based on an updated %PDF-1.7 Further defined in Pennsylvania law, "Common Level Ratio shall mean the ratio of assessed value to current market value used generally in the county as last determined by the State Tax Equalization Board (STEB)." How is the Common Level Ratio (CLR) calculated? 1033 (2/18/2023). HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 PA Department of Community and Economic Development. revised factor reflecting a change in the assessment ratio or County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . level ratio factor for the county in which the real estate. provided in the table for a range of dates, the second one is a stream <> 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. ratio change effective January 1, 2007. [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 1033). 122, effective Philadelphia, PA 19118. 2 0 obj hb``e``jd``` 3563 0 endstream endobj startxref 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 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. hbbd```b``" y dov0yL^,K`2D I &F q <> Box 27370 Philadelphia, PA County Market Value = Assessed Value x Factor. 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 . Your assessment will be equalized with the assessments of properties throughout the entire County by The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. level ratio factor for the county in which the real estate. assessment base, and is effective from January 1 of the second year. 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 . 3740; 53 Pa.B. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. 94 Crawford 3.26 Mercer 4.52 . Equalization Board decision effective 4/21/12, retroactive to endobj common level ratio published by STEB at 43 Pa.B. rebuttably presumed to be the date specified in the body of the 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.
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