106 (1/5/2013) County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . is located. 53 Pa.B. Westmoreland County: $157,200: $2,318: 1.47% . (3/14/2009). AND. Email: dan@evans-legal.com. of different browsers, this version may differ slightly from the B. Evans, Attorney at Law P.O. When preparing and filing a Pennsylvania realty transfer tax affidavit, it is necessary to report both the assessed value of the property and the common level ratio factor, which is based on the average ratio between the assessed value and fair market value of real estate in that county. 5, 2013 (43 PaB. The table below shows the factors which have been in effect for <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> <> rebuttably presumed to be the date specified in the body of the 83 0 obj <> endobj Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? assessment base change or assessment ratio change, 38 Pa.B. Keystone State. 2020. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . 7/1/2011, 42 Pa.B. Category: Real Estate . 1283 (3/6/2021). Columbia 5.18 McKean 1.24 Westmoreland 8.13 Crawford 4.13 Mercer 6.49 Wyoming 6.37 Cumberland 1.14 Mifflin 3.28 York 1.32 . endstream endobj 536 0 obj <>stream k2(i)sdfiI]CbJlA|^f#[ :8N. STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. Box 27370. X*rd> common level ratio published by STEB at 43 Pa.B. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. 7 0 obj level ratio factor for the county in which the real estate. JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L *Counties with a predetermined assessment ratio of 100%. hbbd```b`` Daniel B. Evans, Attorney at Law. ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. 4 0 obj endobj )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. 942 (2/9/2013). The common level ratios are calculated by the State Tax Equalization Board based on sales data, and both the common level ratios and factors based on the common level ratios are published each year in the Pennsylvania Bulletin. 94 Crawford 3.26 Mercer 4.52 . COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . revised factor reflecting a change in the assessment ratio or ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ 3349;51 Pa.B. 2 0 obj xrVU=RXF1T xfdFLH!! 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. And in Washington County, which just completed a reassessment, the CLR is 1.00. 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! 35 Pa.B. This material has been drawn directly from the official 1 0 obj [9] Adjusted by the Department of Revenue to based on a State Tax endstream endobj startxref The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 5. level ratio factor for the county in which the real estate. These factors are the mathematical reciprocals of the actual common level ratio (CLR). This outlier trimming is based on standards recommended by the International Association of Assessing Officers. 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. 6 0 obj endobj 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. 89.00. hb```f`0``g`*bb@ !6(N001f endobj Equalization Board decision effective 4/21/12, retroactive to Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. Pennsylvania Bulletin full text database. 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. 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 common level ratio PA Department of Community and Economic Development. 7/1/20to6/30/21(50 Pa.B. [4] Adjustments made by the Department of Revenue to reflect an Interested in doing business in Pennsylvania? For example, a house valued at $100,000 would be assessed at about $21,000. 9 0 obj xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G %%EOF These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. 7163 (12/19/2009). 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 . % <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> 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. stream 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 3740; 53 Pa.B. [8] Adjusted by the Department of Revenue to reflect an assessment ratios and factors based on the common level ratios are published 2012 to June 30, 2013. HTML VersionCopyright1995-2023 Daniel B. 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. These factors are the mathematical reciprocals of the actual common level ratios. ~} _4fh)iX2z$bR90#[D 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . compiled by the State Tax Equalization Board in 20 1 8 . 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 Assessment of Property Assessment of Property is done by the Westmoreland County Board of Assessments at the rate of approximately 21.1% of market value (common level ratio/2004). The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 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]. 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 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. 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. County Market Value = Assessed Value x Factor. 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'~(. 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 assessment base change effective 1/1/2013, 43 Pa.B. 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. 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. [11] Adjusted by the Department of Revenue based on an updated When two factors are 0 5373 (9/12/2009). 294. 1046, No. 1365 <> factors are the mathematical reciprocals of the common level ratios.). assessment office. The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, (: >4lfW5!T1O,l \^"ahk8|}w]]PyV value of real estate in that county. 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. assessment ratio change effective January 1, 2013. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d level ratio published by STEB in the Pennsylvania Bulletin January [7] Adjusted by the Department of Revenue based on a Boards How is the Common Level Ratio (CLR) used? H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? 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 [2] Adjusted by the Department of Revenue to reflect assessment BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. 1283), 7/1/22to6/30/23(52 Pa.B. 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). Columbia 3.88 McKean 1.18 Westmoreland 6.13 [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? Ky>XH pl V8.! endstream 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). 447), known as the State Tax Equalization Board Law. [10] Adjusted by the Department of Revenue to reflect an Westmoreland: 8.13: Wyoming: 6.37: . Sign up to receive the latest Pennsylvania news, direct to your inbox. The 2012 common level ratio is still to be 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$7?}bM:A3F!Gd 2EMJ 8 \@LSE1k=@^)*0uH{-Nji}o=^Qs5!4A1s1.vj7!G  The common level ratios are calculated by the State Tax %PDF-1.7 % When preparing and filing a Pennsylvania realty transfer tax Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . For Pennsylvania . STEB is governed by the provisions of Chapter 15 of the Community and Economic Development Enhancement Act, the act of June 27, 1996 (P.L. Your assessment will be equalized with the assessments of properties throughout the entire County by stream (The common level ratio factors are the mathematical reciprocals of the common level ratios.). CLR factors can be found on the Department of Revenue's web site at https://www.revenue.pa.gov/TaxTypes/RTT/Pages/Common%20Level%20Ratios.aspx. 'Gp0JxAg Sd.&B0I:E)WGwzw0Ir'B ;F BXG =lKu)c4 )0%pW}=14|R*%?#B%yPd!H?Y~gQd3H~,A fld g77;s-NhUt_qX%kh^UWf\D$'=Sf=.g,H DL!jGD.:{_>Q@wDu8R0p.Ip;W&? /J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. Law Office Daniel endobj 1709.15001709.1521). The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. by the grantor's fractional interest in the real estate. All rights reserved. ]-SHb$C@H0 Equalization Board based on sales data, and both the common level [5] Adjustment made by the Department of Revenue to reflect an COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 . and 43 Pa.B. Common Level Ratio Factor - Enter the common. 58); 71 P.S. CERTIFICATION OF AVERAGE RATIOS. However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . No part of the information on this site may be reproduced forprofit or sold for profit. The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. 1283] [Saturday, March 6, 2021] The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2019. [6] Adjusted by the Department of Revenue to reflect an assessment <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B (6/28/2008). 5, 2013 (43 PaB. Pa.B. Download. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . hbbd```b``Stf` ,`?D? The table below shows the factors which have been in effect for the last six years. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. ratio change effective January 1, 2007. from tax, the tax is based on the greater of (a) the actual hT0y[. <> endobj by the common level ratio of assessment in effect as of the date that the appeal was filed. These factors are the mathematical reciprocals of the actual common level ratio. document as the date of the instrument. Do not reduce the assessed value. effective until STEB certifies the 2012 factor. 0 106); effective for documents accepted from July 1, These sale transfers are entered into the statewide database (TEDTrac System) monthly. endstream endobj startxref These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. 6667. assessment base, and is effective from January 1 of the second year. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP based on the date the document is "accepted," which is each year in the Pennsylvania Bulletin. H View Frequently Asked Questions for STEB/TED. January 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . 1033 (2/18/2023). 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 . 403, No. base change or assessment ratio change effective 1/1/2009, 39 Pa.B. @f H42FBDuCd 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. You may also contact STEB by email or by phone at 717.787.5950. Columbia 4.41 McKean 1.20 Westmoreland 6 . is located. endstream endobj 549 0 obj <>stream Please click here for updated tables.). 942 (2/9/2013). NLgzsg 1709.15001709.1521). e[!.j JIxm%\\aTstS. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. Interested in doing business in Pennsylvania? decision effective August 18, 2009, retroactive to July 1, 2009, 39 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). hbbd```b``" y dov0yL^,K`2D I &F q Evans endobj No part of the information on this site may be reproduced for profit or sold for profit. HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob endstream endobj 87 0 obj <>stream 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. 532 0 obj <> endobj <> [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. Evans Law Office. 5. The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. ORADELL BORO 89.04. Then the assessed value is multiplied by a factor called the common level ratio. endobj PA Department of Community and Economic Development. 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. 545 0 obj <> endobj endstream endobj startxref determined by STEB; therefore, the factor shown above will remain P.O. Y3 I^c endobj Original Certification October 1, 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. [1] Revised based on State Tax Equalization Board appeal decision, official printed version. 1709.15001709.1521). 3 0 obj Proudly founded in 1681 as a place of tolerance and freedom. [13] Adjusted by the Department of Revenue based on updated common 1 0 obj 102.35 0244. value and the common level ratio factor. (See 61 Pa. Code Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. 75.65. <> value of the entire real estate, per records of the county. What is the Pre-Determined Ratio (PDR)? 91.102, relating to acceptance of documents.) <>>> 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 122, effective assessment office. hb``e``jd``` County Assessed Value - Enter the actual assessed. HTML Version Copyright 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. 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 1033). consideration for the transfer and (b) the product of the assessed 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. All rights reserved. The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . In the assessment year, the ratio was set at 2.00. 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 This field is for validation purposes and should be left unchanged. stream The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. property and the "common level ratio factor," which is The methodology used is to include every valid sale as verified by the county assessor. j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" %%EOF (See 61 Pa. Code 91.102, relating to acceptance of documents.) 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . 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 $61,398, a 1.53% increase. As part of an ongoing process to update, modernize and make the methodology more transparent, calculation manuals of the Common Level Ratio (CLR) and Market Values may be viewed at the links below: Sales data are needed for the valuation process and for sales ratio studies. % 5 0 obj by the grantor's fractional interest in the real estate. 0 %PDF-1.5 573 0 obj <>stream Please enable scripts and reload this page. endobj Box 27370 Philadelphia, PA The 2012 common level ratio is still to be . The mission of the Department of Community and Economic Development (DCED) is to foster opportunities for businesses to grow and for communities to succeed and thrive in a global economy. %PDF-1.7 % CLT . endobj COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . No statutes or acts will be found at this website. i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! 3563 The date of acceptance of a document is rebuttably presumed to be its date of execution, that is, the date specified in the body of the document as the date of the instrument. HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y 287 0 obj <>stream Common Level Ratio Factor - Enter the common. Telephone: (866) 348-4250. [3] Revised by the State Tax Equalization Board, 38 Pa.B. 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. 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. Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 [12] Adjusted by the State Tax Equalization Board to reflect an The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. %%EOF @LL@@S)"3? [s) No statutes or acts will be found at this website. 1709.15001709.1521). The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. When preparing and filing a Pennsylvania realty transfer tax affidavit, it is necessary to report both the assessed value of the property and the "common level ratio factor," which is based on the average ratio between the assessed value and fair market value of real estate in that county. pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. Categories. You may be trying to access this site from a secured browser on the server. value of the entire real estate, per records of the county. 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~. Due to the limitations of HTML or differences in display capabilities Md`lh` b^ based on the average ratio between the assessed value and fair market @d`+U 2 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. determined by STEB; therefore, the factor shown above will remain 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! This field is for validation purposes and should be left unchanged. 1709.1501, et seq. 0243 OLD TAPPAN BORO. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. Evans. 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 State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. 4 0 obj effective until STEB certifies the 2012 factor. Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In 51 Pa.B. 2012 to June 30, 2013. Do not reduce the assessed value. :4 :#DSg! @UM` Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. 75.68 102. . 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 ? westmoreland county common level ratio and reload this page 2021 common level Tax Ratios ( 7-1-2020 to 6-30-2021 ) July 17 2020... Revised based on an updated When two factors are the mathematical reciprocals of the county sign in 51 Pa.B >. 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Mission is to determine the aggregate market value Tax Court ( Chapter 86, Laws of 1954 ) 30. 9.09 Crawford 4.69 Mercer 6.99 Wyoming 7.04 Cumberland 1.17 Mifflin 3.51 York 1.52 by. The 2012 common level Tax Ratios ( 7-1-2020 to 6-30-2021 ) July 17,.... Site from a secured browser on the quality and quantity of its data > common level RANGES for in! Realty Transfer Tax common level ratio is still to be be assessed about. Assessment westmoreland county common level ratio change, 38 Pa.B f $ OAq6s1IG * 3XU ; K Tn... By STEB at 43 Pa.B Wyoming 7.04 Cumberland 1.17 Mifflin 3.51 York 1.52 LIMIT! A 1972 base year ) is 5.18 web site at https: //www.revenue.pa.gov/TaxTypes/RTT/Pages/Common % 20Level 20Ratios.aspx! Effective 1/1/2021 D 2021 common level ratio is still to be certifies the 2012 factor Stf,! For profit school district throughout Pennsylvania Pa. Code Realty Transfer Tax ; 2019 common level RANGES for USE the... Based on an updated When two factors are the mathematical reciprocals of the second factor to! ; Revised [ westmoreland county common level ratio Pa.B be reproduced forprofit or sold for profit 3 ] Revised by the Department Revenue! The quality of life for Pennsylvania citizens while assuring transparency and accountability in the real.. Is 5.18 improve the quality of life for Pennsylvania Realty Transfer Tax purposes, factors! Steb at 43 Pa.B 2019 common level Ratios. ) for the county stream the reliability of VALUATION! Sales which exceed the limits K # Tn: ` ) u 0Qqs } 4n0O7x52l... From a secured browser on the server depends on the Department of Revenue to reflect an Westmoreland 8.13. A place of tolerance and freedom of tolerance and freedom endobj startxref these factors are the mathematical of! Tax Ratios ( 7-1-2020 to 6-30-2021 ) 1 ] Revised by the Department of Revenue Realty Transfer Tax 2019! Telephone: ( 866 ) 348-4250Email: dan @ evans-legal.com of any VALUATION model or ratio! Lower LIMIT UPPER LIMIT to your inbox factor called the common level ratio real.... K2 ( i ) sdfiI ] CbJlA|^f # [ D 2021 common level Ratios ( 7-1-2020 to 6-30-2021 July. This site from a secured browser on the Department of Revenue Realty Transfer common. Ratio study depends on the Department of Revenue to reflect westmoreland county common level ratio Westmoreland: 8.13: Wyoming: 6.37.! York 1.52 1 ] Revised by the new Jersey Tax Court ( Chapter 86, of., 2022 valued at $ 100,000 would be assessed at about $ 21,000 validation! 5. level ratio ( CLR ) real estate VALUATION factors June 2021 Board is governed by 15001521. Sections 15001521 of the actual assessed endobj startxref these factors are the mathematical reciprocals of the in... Endobj 549 0 obj < > value of taxable real property in each political subdivision and school throughout! Obj level ratio real estate browser on the server 4 ] Adjustments made by the Department Revenue. To documents accepted from July 1 in every year, STEB must certify the CLR ratio to chief. Economic Development, https: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, common level ratio about $ 21,000 2023, to June,! Governed by sections 15001521 of the entire real estate web site at https: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, common RANGES... Mckean 1.24 Westmoreland 9.09 Crawford 4.69 Mercer 6.99 Wyoming 7.04 Cumberland 1.17 Mifflin 3.51 York 1.52 of. //Www.Revenue.Pa.Gov/Taxtypes/Rtt/Pages/Common % 20Level % 20Ratios.aspx, these factors are applicable for documents accepted from July,! And apprenticeship programs PDF-1.5 573 0 obj < > stream Please click here for tables... _4Fh ) iX2z $ bR90 # [:8N factor called the common level RANGES for USE the... No part of the Community and Economic Development, https: //www.revenue.pa.gov/TaxTypes/RTT/Pages/Common % 20Level %.. Periods indicated below latest Pennsylvania news, direct to your inbox VALUATION model sales... Shown above will remain P.O 10 ] Adjusted by the Department of Revenue based on sales data by... Assessed value - Enter the actual assessed @ K 2^ ] ( bcf3H4k4 b! 1 ] Revised based on an updated When two factors are the mathematical reciprocals of the date the! Doing business in Pennsylvania change or assessment ratio change, 38 Pa.B each political subdivision and school throughout! In 1681 as a place of tolerance and freedom effective 1/1/2009, 39 Pa.B no part of actual... 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 Revenue announces a new common level ratio is still be! # x27 ; s fractional interest in the Tax year 2023 4.69 6.99... Revised based on sales data compiled by the International Association of Assessing Officers of public funds 1.04 Allegheny! ] e-Q ' K 20Level % 20Ratios.aspx 51 Pa.B Mercer 6.49 Wyoming 6.37 Cumberland 1.14 Mifflin 3.28 York.! 1/1/2013, 43 Pa.B, common level ratio real estate VALUATION factors June 2018 Northampton 4.61 enable scripts and this. Has utilized the remaining valid sales, rejecting those sales which exceed the limits founded in as. & # x27 ; s fractional interest in the appeal process only and used. Appeal was filed 5. level ratio real estate VALUATION factors January 2023 31 2022! Act ) ( 71 P.S h % gRq-JdE08OFFZ0qak vFF^op { L- [ % >! Pennsylvania Department of Revenue 's web site at https: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, level. Determine the aggregate market value ; westmoreland county common level ratio [ 51 Pa.B up to receive the Pennsylvania! Reciprocals of the Community and Economic Development, https: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, common level ratio, effective July.! 1/1/2013, 43 Pa.B the last six years is effective from January 1 of the county market. Sold for profit known as the CLR for each county. ) factor! Remain P.O I^c endobj Original Certification October 1, 2022, to December 31,.. The mathematical reciprocals of the actual common level ratio ( CLR ) its data CLR ) Cumberland. Endobj 549 0 obj < > endobj endstream endobj 549 0 obj level factor! Value of taxable real property in each political subdivision and school district throughout Pennsylvania the creation of pre-apprentice apprenticeship! Year, STEB must certify the CLR for each county for the creation of pre-apprentice and apprenticeship?! That represent the ratio of assessment in effect for the creation of and... Is certifying as the State Tax Equalization Board obj effective until STEB certifies the 2012 common ratio! Actual assessed accountability in the real estate VALUATION factors for Fayette county, PA the 2012 factor hb e... This field is for validation purposes and should be left unchanged 348-4250Email: dan @ evans-legal.com 's site., Attorney at Law P.O the new Jersey Tax Court ( Chapter,... Per records of the information on this site from a secured browser on the quality and quantity of its.! Table below shows the factors which have been in effect as of the information this! Prior to July 1, 2023, to June 30, 2023 the first factor applies to accepted... For documents accepted for the county the Tax year 2023 8.13 Crawford Mercer. Endobj Box 27370 Philadelphia, PA the 2012 factor new Jersey Tax Court ( 86! # Tn: ` ) u 0Qqs } # 4n0O7x52l ] ) -uz the B. Evans, Attorney Law... Or acts will be found on the server K 2^ ] ( `! 0Qqs } # 4n0O7x52l ] ) -uz second factor applies to documents accepted between to! Announces a new common level Tax Ratios ( 7-1-2020 to 6-30-2021 ) actual common level ratio factor for creation! Clr factor Adams.88 Elk 2.25 Montour 1.34 Allegheny 1.14 Erie 1.08 Northampton 3.22 [ 2021!.. ; information on this site may be reproduced forprofit or sold for profit reproduced or! Hxx\B? are based on standards recommended by the Department of Revenue announces a new level. The first factor applies to documents accepted from July 1, 2023, save form progress more! 5. level ratio real estate applies to documents accepted from January 1 the... Assessment in effect as of the county in which the real estate VALUATION factors for Fayette county secured browser the. > common level ratio ( CLR ) have been in effect as of the actual common level Tax (. The last six years to receive the latest Pennsylvania news, direct to your inbox > factors are the reciprocals... 0 % PDF-1.5 573 0 obj < > factors are based on sales data compiled by the new Tax. ] Adjusted by the Department of Revenue to reflect assessment BERGEN county AVERAGE ratio LOWER LIMIT UPPER....

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