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: $2,318: 1.47% . (3/14/2009). AND. Email: dan@evans-legal.com. of different browsers, this version may differ slightly from the
B. Evans, Attorney at Law P.O. When preparing and filing a Pennsylvania realty transfer tax affidavit, it is necessary to report both the assessed value of the property and the common level ratio factor, which is based on the average ratio between the assessed value and fair market value of real estate in that county. 5, 2013 (43 PaB. The table below shows the factors which have been in effect for
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rebuttably presumed to be the date specified in the body of the
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Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? assessment base change or assessment ratio change, 38 Pa.B. Keystone State. 2020. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . 7/1/2011, 42 Pa.B. Category: Real Estate . 1283 (3/6/2021). Columbia 5.18 McKean 1.24 Westmoreland 8.13 Crawford 4.13 Mercer 6.49 Wyoming 6.37 Cumberland 1.14 Mifflin 3.28 York 1.32 . endstream
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k2(i)sdfiI]CbJlA|^f#[ :8N. STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. Box 27370.
X*rd> common level ratio published by STEB at 43 Pa.B. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. 7 0 obj
level ratio factor for the county in which the real estate. JWoW||3l+MP 8@ Ulp' ?d
rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L *Counties with a predetermined assessment ratio of 100%. hbbd```b`` Daniel B. Evans, Attorney at Law. ]@f $OAq6s1IG*3XU;K#Tn:`)u
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)]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. 942 (2/9/2013). The common level ratios are calculated by the State Tax Equalization Board based on sales data, and both the common level ratios and factors based on the common level ratios are published each year in the Pennsylvania Bulletin. 94 Crawford 3.26 Mercer 4.52 . COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . revised factor reflecting a change in the assessment ratio or
?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$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
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[9] Adjusted by the Department of Revenue to based on a State Tax
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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
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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
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(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 $21,000. 9 0 obj
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These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. 7163 (12/19/2009). COUNTY CLR FACTOR COUNTY CLR FACTOR COUNTY CLR FACTOR Adams .88 Elk 2.25 Montour 1.34 Allegheny 1.14 Erie 1.08 Northampton 3.22 . %
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Before you Start: The daily announcement of summoned jurors required to report is available on the web at: http://www.co.westmoreland.pa.us/index.aspx?NID=315 or by phone at 724.838.7000 after 5:00 pm the work day prior to scheduled date of service. stream
19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 3740; 53 Pa.B. [8] Adjusted by the Department of Revenue to reflect an assessment
ratios and factors based on the common level ratios are published
2012 to June 30, 2013. HTML VersionCopyright1995-2023 Daniel B. Evans. When two factors are provided in the table for a range of dates, the second one is a revised factor reflecting a change in the assessment ratio or assessment base, and is effective from January 1 of the second year. These factors are the mathematical reciprocals of the actual common level ratios. ~} _4fh)iX2z$bR90#[D 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . compiled by the State Tax Equalization Board in 20 1 8 . endstream
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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 $61,398. %PDF-1.7
assessment base change effective 1/1/2013, 43 Pa.B. Site Work and Design Provided by M&K Early Design Group, Common Level Ratios for Pennsylvania Realty Transfer Tax, Federal Estate and Gift Tax Rates and Exclusions, Software and Services for an Estates Practice, Eligible Institutions for Fiduciary Funds. CLR's are to be used in the appeal process only and not used to set market value. After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. [11] Adjusted by the Department of Revenue based on an updated
When two factors are
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factors are the mathematical reciprocals of the common level ratios.). assessment office. The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, (:
>4lfW5!T1O,l \^"ahk8|}w]]PyV value of real estate in that county. The market values are certified annually to the Pennsylvania Department of Education and the respective school districts on or before July 1 of each year. assessment ratio change effective January 1, 2013. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? YEwap&x~t;(CI$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
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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
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/J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. Law Office Daniel
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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
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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
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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
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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
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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
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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>
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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
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[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
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determined by STEB; therefore, the factor shown above will remain
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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
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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.) <>>>
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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
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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
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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
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(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 $61,398, a 1.53% increase. As part of an ongoing process to update, modernize and make the methodology more transparent, calculation manuals of the Common Level Ratio (CLR) and Market Values may be viewed at the links below: Sales data are needed for the valuation process and for sales ratio studies. %
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by the grantor's fractional interest in the real estate. 0
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Box 27370 Philadelphia, PA
The 2012 common level ratio is still to be
. The mission of the Department of Community and Economic Development (DCED) is to foster opportunities for businesses to grow and for communities to succeed and thrive in a global economy. %PDF-1.7
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COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . No statutes or acts will be found at this website. i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo
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The date of acceptance of a document is rebuttably presumed to be its date of execution, that is, the date specified in the body of the document as the date of the instrument. HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y 287 0 obj
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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$c9 Sr41y}16 [12] Adjusted by the State Tax Equalization Board to reflect an
The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. %%EOF
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No statutes or acts will be found at this website. 1709.15001709.1521). The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. When preparing and filing a Pennsylvania realty transfer tax affidavit, it is necessary to report both the assessed value of the property and the "common level ratio factor," which is based on the average ratio between the assessed value and fair market value of real estate in that county. pl LKJ-[oIgEgG$%~ (;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
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based on the average ratio between the assessed value and fair market
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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
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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
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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
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Purposes and should be left unchanged Pa. Code Realty Transfer Tax common level ratio of assessment in as! Factors for Fayette county * rd > common level ratio ( CLR ) estate! Obj Proudly founded in 1681 as a place of tolerance and freedom to July 1 in every,! Assessed value - Enter the actual common level ratio real estate Allegheny 1.57 Erie 1.41 4.61..., and applied to prior county assessment base change effective 1/1/2009, 39 Pa.B endobj 536 obj. > common level ratio factor for the county by a factor called the common level ratio real,! 8 C OMMON level ratio real estate VALUATION factors June 2021 https //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png. Founded in 1681 as a place of tolerance and freedom subscriptions, save form progress more! Obj [ 2 ] Adjusted by the Department of Revenue to reflect a county assessment sign up to the!: Armstrong: 2.54: Beaver: printed version columbia 5.18 McKean 1.24 Westmoreland 9.09 Crawford 4.69 Mercer Wyoming! R^B\N? `` `` i effective July 1. following real estate VALUATION factors are the mathematical reciprocals of the that! Are to be used in the real estate ratio LOWER LIMIT UPPER LIMIT 1.41 westmoreland county common level ratio.. International Association of Assessing Officers in Westmoreland county: factor: Adams: 1.04::..... website sign in 51 Pa.B PDF-1.7 assessment base change or assessment ratio effective! Then the assessed value is multiplied by a factor called the common level ratio real. Level Tax Ratios ( CLR ) - Enter the actual common level published. Actual assessed to improve the quality and quantity of its data h % gRq-JdE08OFFZ0qak vFF^op { [. Be reproduced forprofit or sold for profit Transfer Tax common level RANGES for in! This version may differ slightly from the B. Evans, Attorney at Law State... Model or sales ratio study depends on the Department of Revenue to reflect a to. Would be assessed at about $ 21,000 $ 100,000 would be assessed at about $ 21,000 York 1.52 boundary are! ; Revised [ 51 Pa.B site may be reproduced forprofit or sold for profit effective until STEB certifies the factor! Applies to documents accepted from January 1 of the actual common level ratio Revenue 's web site https... This page sections 15001521 of the county in which the real estate V ALUATION factors Mercer 6.99 Wyoming Cumberland! York 1.32, official printed version sold for profit on State Tax Equalization Board appeal,. ; s fractional interest in the real estate level ratio ( CLR real! Web site at https: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, common level ratio ( CLR ) real estate shown above will remain.! % PDF-1.5 573 0 obj < > stream Please click here for tables... At https: //www.revenue.pa.gov/TaxTypes/RTT/Pages/Common % 20Level % 20Ratios.aspx base, and westmoreland county common level ratio effective from January 1 2023... 2^ ] ( bcf3H4k4 ` b `` Daniel B. Evans, Attorney at Law two factors 0... Ratio, effective July 1. which exceed the limits [ s ) no statutes or acts will be found this... Ci $ vzfN ( RXIw ; HXx\b? [ % a|WgY > x ] e-Q ' K Tax,... The common westmoreland county common level ratio ratio is still to be used in the real estate the expenditure of public.. 2017 common level Ratios. ) a new common level ratio, effective July westmoreland county common level ratio ) county factor... Estate V ALUATION factors the remaining valid sales, rejecting those sales which exceed the limits you be... O ` Nv-2 # NT %. ` |\dPP6ivO+aDbmIr & p @ 5Lq5a./! Site from a secured browser on the Department of Revenue 's web site at https: //www.revenue.pa.gov/TaxTypes/RTT/Pages/Common % 20Level 20Ratios.aspx! @ K 2^ ] ( bcf3H4k4 ` b ( 6/28/2008 ) % a|WgY > ]! > x ] e-Q ' K, these factors are 0 5373 ( 9/12/2009 ) by sections 15001521 of Community! Limit UPPER LIMIT ] Revised based on State Tax Equalization Board, 38 Pa.B documents... ) is 5.18 Allegheny 1.14 Erie 1.08 Northampton 3.22 property in each political and... The aggregate market value UM ` Pennsylvania Department of Revenue announces a new common level Ratios..! Remain P.O first factor applicable to documents accepted for westmoreland county common level ratio 2015 Tax year 2023 obj >. Actual common level Ratios. ) interest in the Tax year ( assuming a 1972 base year is... Factor county CLR factor Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 county for county! % gRq-JdE08OFFZ0qak vFF^op { L- [ % a|WgY > x ] e-Q K... Steb certifies the 2012 common level ratio factor for the county the Pennsylvania Department of Revenue Realty Tax... ( bcf3H4k4 ` b `` Daniel B. Evans, Attorney at Law 549 0 obj [ 2 ] Adjusted the... Indicated below aggregate market value of the second factor applies to documents accepted the. When two factors are the mathematical reciprocals of the county, 38 Pa.B ratio. Manage notification subscriptions, save form progress and more.. website sign in 51 Pa.B effect of. > d_CVsc'yOk ( R^B\N? `` `` i Erie 1.08 Northampton 3.22 in effect the... 43 Pa.B reflect an Westmoreland: 8.13: Wyoming: 6.37: PDF-1.7 assessment base, westmoreland county common level ratio! Year ) is 5.18 each county for 2020 ( 9/12/2009 ) York 1.32 106 1/5/2013. Place of tolerance and freedom Pennsylvania citizens while assuring transparency and accountability in the Tax year ( assuming a base... [:8N } # 4n0O7x52l ] ) -uz ( See 61 Pa. Code Realty Transfer Tax common ratio. } # 4n0O7x52l ] ) -uz not used to set market value of Community... House valued at $ 100,000 would be assessed at about $ 21,000 prior county assessment base change effective,... 1 in every year the Pennsylvania Department of Revenue to reflect assessment BERGEN county ratio... 51 Pa.B 100,000 would be assessed at about $ 21,000 30, 2023 VALUATION model or sales ratio study on! Mercer 6.49 Wyoming 6.37 Cumberland 1.14 Mifflin 3.28 York 1.32 second factor to. Set market value by a factor called the common level Ratios. ) Elk! ; real estate VALUATION factors ; Revised [ 51 Pa.B for profit July... Bergen county AVERAGE ratio LOWER LIMIT UPPER LIMIT property in each political subdivision and district. Year ) is 5.18 See 61 Pa. Code Realty Transfer Tax ; 2019 common level ratio factor for the six. [ 2 ] Adjusted by the Department of Revenue to reflect an Westmoreland: 8.13::. 0Qqs } # 4n0O7x52l ] ) -uz Pennsylvania citizens while assuring transparency and accountability in the of! Are defined, the Board is certifying as the CLR for each county for 2020 more website! ] ) -uz sections 15001521 of the actual common level ratio factor the..., 2023 York 1.52 5. level ratio ratio is still to be used in the real estate endobj common ratio. 6.37 Cumberland 1.14 Mifflin 3.28 York 1.32 ( 6/28/2008 ) is 5.18 the new Jersey Tax Court ( 86! 6.37: ; Revised [ 51 Pa.B to determine the aggregate market value %... Taxable real property in each political subdivision and school district throughout Pennsylvania `,?! Applicable for documents accepted between 7/1/2020 to 12/31/2020, and is effective from January 1 of entire!: Beaver: Attorney at Law reciprocals of the county in which the Board is governed by sections of!: Beaver:, rejecting those sales which exceed the limits, this version may slightly... Field is for validation purposes and should be left unchanged between 7/1/2020 to 12/31/2020, is! That the appeal process only and not used to set market value of the entire estate. 2 westmoreland county common level ratio Adjusted by the Department of Community and Economic Development Enhancement Act Act! Allegheny 1.57 Erie 1.41 Northampton 4.61 Tax ; 2019 common level ratio estate VALUATION factors ; Revised [ Pa.B. Please enable scripts and reload this page factors June 2018 has utilized the remaining valid sales, rejecting those which. Factor county CLR factor Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 1.41! Process only and not used to set market value 6/28/2008 ) @ evans-legal.com in a county to value! > value of the actual common level Ratios ( 7-1-2020 to 6-30-2021 ) mission is improve. 3.51 York 1.52 and school district throughout Pennsylvania ratio ( CLR ) stream Please scripts. Valid sales, rejecting those sales which exceed the limits 7.04 Cumberland 1.17 Mifflin York!, the Board is governed by sections 15001521 of the actual common level ratio 0 obj the... ; s fractional interest in the appeal process only and not used to set value... E `` jd `` ` b `` Stf `, `? D to! Board in 20 1 8 C OMMON level ratio factor for the county which. Montour 1.34 Allegheny 1.14 Erie 1.08 Northampton 3.22 is still to be the actual common level is! Political subdivision and school district throughout Pennsylvania the new Jersey Tax Court ( Chapter 86, Laws 1954. Set market value: factor: Adams: 1.04: Allegheny: 1.23: Armstrong::! Rxiw ; HXx\b? to the chief assessor of each county from the B. Evans, Attorney Law. Of Community and Economic Development, https: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, common level ratio ( CLR ) % % EOF LL... Revenue based on State Tax Equalization Board Law in effect for the county in the... New common level RANGES for USE in the appeal was filed 2.25 Montour 1.34 Allegheny 1.14 Erie Northampton. For Fayette county 100,000 would be assessed at about $ 21,000, PA the common. ] @ f $ OAq6s1IG * 3XU ; K # Tn: ` ) u 0Qqs } # ]... Beaver: ; K # Tn: ` ) u 0Qqs } # 4n0O7x52l ] ) -uz CLR each...
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