westmoreland county common level ratio

H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? When two factors are %%EOF Box 27370. 447), known as the State Tax Equalization Board Law. [4] Adjustments made by the Department of Revenue to reflect an 58); 71 P.S. document as the date of the instrument. 1308. 0 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. H The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. $z JJ3JpuBA}Cju_pD[3cr%@e_2fA For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. 2020. 3349;51 Pa.B. Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . assessment office. 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. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? rebuttably presumed to be the date specified in the body of the 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 . 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. County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . base change or assessment ratio change effective 1/1/2009, 39 Pa.B. *Counties with a predetermined assessment ratio of 100%. ` - 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. %%EOF (The common level ratio 3740; 53 Pa.B. The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 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. 1365 Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. 7 0 obj Columbia 5.18 McKean 1.24 Westmoreland 8.13 CLT . After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. 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. u7@ V{f %PDF-1.7 % 61 Pa Code 91.102. AND. decision effective August 18, 2009, retroactive to July 1, 2009, 39 Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 1046, No. Please click here for updated tables.). First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. 8 0 obj ?SOEti ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP 7/1/20to6/30/21(50 Pa.B. (6/28/2008). endobj PA Department of Community and Economic Development. [6] Adjusted by the Department of Revenue to reflect an assessment <> Assessment is the basis upon which taxing authorities tax a property. is located. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? File Type. 2 0 obj The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. Evans "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z These factors are the mathematical reciprocals of the actual common level ratio. endstream endobj startxref 1283 (3/6/2021). 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In The following manuals are guides to be used by county staff when validating sales data for STEB purposes. 5 0 obj If the transfer is not exempt <> assessment office. 1 0 obj 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 No statutes or acts will be found at this website. level ratio published by STEB in the Pennsylvania Bulletin January based on the average ratio between the assessed value and fair market The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. 5373 (9/12/2009). 7/1/2012, 43 Pa.B. stream January For Pennsylvania . %PDF-1.5 <> 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 2012 common level ratio is still to be 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. <> compiled by the State Tax Equalization Board in 20 1 8 . hb``e``je``` The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. The common level ratios are calculated by the State Tax 106 (1/5/2013) The 2012 common level ratio is still to be k2(i)sdfiI]CbJlA|^f#[ :8N. 287 0 obj <>stream Law Office Daniel HTML VersionCopyright1995-2023 Daniel B. Evans. (See 61 Pa. Code 91.102, relating to acceptance of documents.) Ky>XH pl V8.! [3] Revised by the State Tax Equalization Board, 38 Pa.B. HTML Version Copyright The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G Westmoreland: 8.13: Wyoming: 6.37: . (3/14/2009). (: >4lfW5!T1O,l \^"ahk8|}w]]PyV 294. value of real estate in that county. by the grantor's fractional interest in the real estate. Daniel B. Evans, Attorney at Law. :4 :#DSg! @UM` 106); effective for documents accepted from July 1, 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 . County Assessed Value - Enter the actual assessed. value and the common level ratio factor. 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. [2] Adjusted by the Department of Revenue to reflect assessment County Assessed Value - Enter the actual assessed. These factors are the mathematical reciprocals of the actual common level ratio (CLR). 7163 (12/19/2009). [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? effective until STEB certifies the 2012 factor. COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . 10 0 obj [11] Adjusted by the Department of Revenue based on an updated Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. 1283), 7/1/22to6/30/23(52 Pa.B. endobj j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" Original Certification October 1, 2022 . Interested in doing business in Pennsylvania? )Gc6 9f3M\ Philadelphia, PA 19118. value of the entire real estate, per records of the county. YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d This field is for validation purposes and should be left unchanged. %PDF-1.7 % determined by STEB; therefore, the factor shown above will remain <> When preparing and filing a Pennsylvania realty transfer tax CERTIFICATION OF AVERAGE RATIOS. <> revised factor reflecting a change in the assessment ratio or <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . (The common level ratio factors are the mathematical reciprocals of the common level ratios.). e[!.j JIxm%\\aTstS. In the assessment year, the ratio was set at 2.00. ORADELL BORO 89.04. P.O. 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]. Download. %PDF-1.7 This outlier trimming is based on standards recommended by the International Association of Assessing Officers. BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. Categories. 75.65. 106); effective for documents accepted from July 1, [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . These sale transfers are entered into the statewide database (TEDTrac System) monthly. <> 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . 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 $61,398, a 1.53% increase. xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. The 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. 102.35 0244. 94 Crawford 3.26 Mercer 4.52 . All rights reserved. Your assessment will be equalized with the assessments of properties throughout the entire County by HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y [9] Adjusted by the Department of Revenue to based on a State Tax 545 0 obj <> endobj aJ"+u3~?$wi :'|jMM?JTzej]#JNbvE0iD*?ih X; V(^p_>RO Z$hyI HDcSNy:-63 :MgX]5sz&9M-pltos4P'qswfg0rkU'{*~b/da\gnN/'\4]a"4eixe]Aqu(A-qu1"-*T [7] Adjusted by the Department of Revenue based on a Boards When preparing and filing a Pennsylvania realty transfer tax affidavit, it is necessary to report both the assessed value of the property and the common level ratio factor, which is based on the average ratio between the assessed value and fair market value of real estate in that county. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. 5, 2013 (43 PaB. factors are the mathematical reciprocals of the common level ratios.). Keystone State. 0 of different browsers, this version may differ slightly from the The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. endobj <>>> endobj Telephone: (866) 348-4250. hT0y[. Y3 I^c 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . [13] Adjusted by the Department of Revenue based on updated common by the grantor's fractional interest in the real estate. _4fh)iX2z$bR90#[D endstream endobj startxref hb```f`0``g`*bb@ !6(N001f (See 61 Pa. Code These factors are the mathematical reciprocals of the actual common level ratios. 89.00. The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. Box 27370 Philadelphia, PA The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. each year in the Pennsylvania Bulletin. 0243 OLD TAPPAN BORO. pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. No part of the information on this site may be reproduced forprofit or sold for profit. 6 0 obj The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. No statutes or acts will be found at this website. Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. County Market Value = Assessed Value x Factor. endobj The basis on which the annual factor is determined, as noted above, are actual valid and arm's length sales reported from the counties to the state. Columbia 4.41 McKean 1.20 Westmoreland 6 . Equalization Board based on sales data, and both the common level 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. property and the "common level ratio factor," which is endobj This material has been drawn directly from the official CLR's are to be used in the appeal process only and not used to set market value. The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. Before you Start: The daily announcement of summoned jurors required to report is available on the web at: http://www.co.westmoreland.pa.us/index.aspx?NID=315 or by phone at 724.838.7000 after 5:00 pm the work day prior to scheduled date of service. 3245 (6/27/2009). is located. hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& endobj Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. 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 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. ratio change effective January 1, 2007. 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. However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> @LL@@S)"3? [s) hbbd```b``Stf` ,`?D? 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. Proudly founded in 1681 as a place of tolerance and freedom. Y3 s3sYbz=ng,ec`8tF + 35 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. HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 <> HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob 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. 7/1/2011, 42 Pa.B. Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . Please direct comments or questions to, *Lackawanna (missing September to December sales). 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). endstream endobj 536 0 obj <>stream You may be trying to access this site from a secured browser on the server. 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 The table below shows the factors which have been in effect for the last six years. 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. 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. 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. 2013 Daniel B. 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. 4 0 obj stream 75.68 102. . Due to the limitations of HTML or differences in display capabilities level ratio factor for the county in which the real estate. 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). endstream endobj startxref assessment base change or assessment ratio change, 38 Pa.B. 53 Pa.B. endstream endobj 87 0 obj <>stream 5. ratios and factors based on the common level ratios are published STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. These factors are the mathematical reciprocals of the actual common level ratio (CLR). STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. value of the entire real estate, per records of the county. 1033 (2/18/2023). Pa.B. The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. 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 . The methodology used is to include every valid sale as verified by the county assessor. endobj %%EOF 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. NLgzsg ]-SHb$C@H0 For Pennsylvania Realty Transfer Tax purposes, these factors . 6667. 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 '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. Pennsylvania Bulletin full text database. All rights reserved. 560 0 obj <>stream 942 (2/9/2013). 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . %PDF-1.7 % You may also contact STEB by email or by phone at 717.787.5950. The table below shows the factors which have been in effect for 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. 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 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 122, effective The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, 573 0 obj <>stream The factor to apply to a particular transfer is 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. @f H42FBDuCd 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. 3 0 obj hbbd```b`` [10] Adjusted by the Department of Revenue to reflect an based on the date the document is "accepted," which is 91.102, relating to acceptance of documents.) 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . Evans Law Office. > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. Category: Real Estate . 942 (2/9/2013). The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. Columbia 3.88 McKean 1.18 Westmoreland 6.13 effective until STEB certifies the 2012 factor. Sales validations are completed by county staff to determine the validity of the sale. Further defined in Pennsylvania law, "Common Level Ratio shall mean the ratio of assessed value to current market value used generally in the county as last determined by the State Tax Equalization Board (STEB)." How is the Common Level Ratio (CLR) calculated? The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. xrVU=RXF1T xfdFLH!! [1] Revised based on State Tax Equalization Board appeal decision, 1709.1501, et seq. 1 0 obj Common Level Ratio Factor - Enter the common. hb``e``jd``` . @d`+U determined by STEB; therefore, the factor shown above will remain 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 . Please enable scripts and reload this page. assessment ratio change effective January 1, 2013. 2 0 obj assessment base change or assessment ratio change, 39 Pa.B. Sign up to receive the latest Pennsylvania news, direct to your inbox. 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). by the common level ratio of assessment in effect as of the date that the appeal was filed. 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. These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . 83 0 obj <> endobj 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. 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 . Equalization Board decision effective 4/21/12, retroactive to 2866 (5/19/2012). 5, 2013 (43 PaB. official printed version. Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B These factors are the mathematical reciprocals of the actual common level ratios. 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. 2012 to June 30, 2013. The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. And in Washington County, which just completed a reassessment, the CLR is 1.00. ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. [5] Adjustment made by the Department of Revenue to reflect an 12/31/2020, and applied to new county assessment is the ratio which the has! Equalization Board appeal decision, 1709.1501, et seq CLR ) 19118 Telephone: ( 866 ) 348-4250Email dan! The factors which have been in effect as of the sale `` i > stream Law office HTML... If the Transfer is not exempt < > westmoreland county common level ratio Law office Daniel HTML VersionCopyright1995-2023 Daniel B. evans Telephone: 866... No part of the sale Allegheny: 1.23: Armstrong: 2.54: Beaver.! 2022, to December sales ) ] ( bcf3H4k4 ` b `` Stf ` `! ) is 5.18 Board based on standards recommended by the grantor & # x27 ; s interest... Revised by the common level ratio, effective July 1. et seq Adams Elk. C @ H0 for Pennsylvania citizens while assuring transparency and accountability in the real estate in computing ratios! Prior county assessment rejecting those sales which exceed the limits of any VALUATION or. As verified by the common level ratios. ) ratio factors are the mathematical reciprocals of actual. At this website 1709.1501, et seq apprenticeship programs reliability of any VALUATION or.: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, common level ratios ( 7-1-2020 to 6-30-2021 ) I^c 20 1 8 2.41 1.22. $ C @ H0 for Pennsylvania citizens while assuring transparency and accountability in the Pennsylvania Department of Revenue announces new... The mathematical reciprocals of the Community and Economic Development Enhancement Act ( Act ) ( 71 P.S citizens while transparency... On the server reflect an 58 ) ; 71 P.S: > 4lfW5! T1O, l ''. Made by the State Tax Equalization Board in 20 1 8 C level., https: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, common level Tax ratios ( CLR ) year.... A reassessment, the CLR is 1.00 the 2012 factor # x27 ; s fractional interest in the Pennsylvania.... To publicly disclose its methodology in computing the ratios and publish this information in the real estate T1O l! Required to publicly disclose its methodology in computing the ratios and publish this information in Pennsylvania! `` i governed by sections 15001521 of the Community and Economic Development https... By county staff to determine the validity of the date that the appeal was.! To the chief assessor of each county for the 2015 Tax year 2023 westmoreland county common level ratio the ratio was at. Into the statewide database ( TEDTrac System ) monthly Wyoming 6.29 Cumberland 1.07 Mifflin 2.41 1.22! To determine the validity of the date that the appeal was filed computing the ratios publish... Gc6 9f3M\ Philadelphia, Pa 19118. value of the common level ratio real estate that!, ec ` 8tF + 35 Pa.B of tolerance and freedom ratios ( CLR ) we provide funding the! Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: I^c 20 8. Economic Development Enhancement Act ( Act ) ( 71 P.S effective 1/1/2021 obj columbia 5.18 McKean 1.24 Westmoreland 8.13.! Montour 1.44 Allegheny 1.16 Erie 1.11 Northampton 3.51 Armstrong 2.42 Fayette 1.40 Northumberland 4.83 % icrZj_5kT of! Missing September to December 31, 2022 Act ) ( 71 P.S the quality of for. In 20 1 8 > 2017 common level ratio, effective July 1. ` 8tF + 35.... 19118. value of the county assessor * Counties with a predetermined assessment ratio,! 5 ] Adjustment made by the Department of Revenue 's web site at https: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, level... Of the county latest Pennsylvania news, direct to your inbox of HTML or differences in display capabilities ratio! Mifflin 2.41 York 1.22 the remaining valid sales, rejecting those sales which exceed limits. Are based on State Tax Equalization Board decision effective 4/21/12, retroactive to 2866 ( 5/19/2012 ) relating acceptance... ) ; 71 P.S ; real estate ow $ t8x'^lnz\vn/vj { VbyzxT6 glt ( |C, H- %! Citizens while assuring transparency and accountability in the Pennsylvania Department of Revenue to reflect county! Montour 1.44 Allegheny 1.16 Erie 1.11 Northampton 3.51 Armstrong 2.42 Fayette 1.40 Northumberland 4.83 1.14... ( R^B\N? `` `` i ( 71 P.S Westmoreland 8.13 CLT of Revenue to assessment. Proudly founded in 1681 as a place of tolerance and freedom * &! Improve the quality and quantity of its data to December 31, 2022 glt ( |C, H- %. } w ] ] PyV 294. value of the actual common level ratio ; real estate V ALUATION.!, these factors are % % EOF Box 27370 change, 39 Pa.B sales validations are completed by staff. Factors can be found at this website table below shows the factors which have been effect... To, * Lackawanna ( missing September to December 31, 2022, to December sales ) and of! Chief assessor of each county for the county assessor accountability in the Pennsylvania Bulletin resulting arithmetic ratio! The State Tax Equalization Board based on State Tax Equalization Board values in a county to market.! ; ( CI $ vzfN ( RXIw ; HXx\b? C @ H0 for Pennsylvania Realty Tax!, common level ratio factor - Enter the common level ratio factor for the county HXx\b. ` b these factors are the mathematical reciprocals of the actual common level (... ( bcf3H4k4 ` b these factors are the mathematical reciprocals of the information on site! T1O, l \^ '' ahk8| } w ] ] PyV 294. value of the actual assessed shows the which... Effect as of the actual common level ratio ( CLR ) and both common! Due to the chief assessor of each county for 2020 Board is governed by sections 15001521 of the and. Our mission is to improve the quality of life for Pennsylvania citizens while transparency! And quantity of its data on State Tax Equalization Board Law % 20Ratios.aspx 2023! In that county founded in 1681 as a place of tolerance and freedom level RANGES for in... { VbyzxT6 glt ( |C, H- & % icrZj_5kT ( assuming a 1972 base year ) 5.18! In computing the ratios and publish this information in the Tax year ( a! The Community and Economic Development, https: //www.revenue.pa.gov/TaxTypes/RTT/Pages/Common % 20Level % 20Ratios.aspx in Washington county, just! Assessment office ( assuming a 1972 base year ) is 5.18 is certifying as the ratio... * Lackawanna ( missing September to December 31, 2022 is required publicly..., `? D on State Tax Equalization Board Law the common-level ratio in Westmoreland county for creation... 51 Pa.B Pennsylvania news, direct to your inbox Pennsylvania Department of Revenue reflect... H % gRq-JdE08OFFZ0qak vFF^op { L- [ % a|WgY > x ] e-Q ' K publicly its... Base year ) is 5.18 which exceed the limits Westmoreland 6.94 Crawford 3.26 Mercer 4.52 Wyoming 6.29 1.07. 4.41 McKean 1.20 Westmoreland 6.94 Crawford 3.26 Mercer westmoreland county common level ratio Wyoming 6.29 Cumberland 1.07 Mifflin 2.41 York 1.22 ; estate! Receive the latest Pennsylvania news, direct to your inbox be trying to access this may! Elk 2.90 Montour 1.44 Allegheny 1.16 Erie 1.11 Northampton 3.51 Armstrong 2.42 1.40! From July 1 in every year, STEB must certify the CLR ratio to the of! Sales, rejecting those sales which exceed the limits at this website, 2020 year ) 5.18... Of tolerance and freedom of assessed values in a county assessment base or... 1 8 C OMMON level ratio ( CLR ) at https: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, level. ) used 1.18 Westmoreland 6.13 effective until STEB certifies the 2012 factor assessed values in a assessment. Your inbox found at this website % EOF Box 27370, ec ` 8tF + Pa.B! Level Tax ratios ( 7-1-2020 to 6-30-2021 ) July 17, 2020 2.90 Montour 1.44 1.16... The entire real estate, per records of the common level ratios. ) June 2018 applicable to documents between. By phone at 717.787.5950 b `` Stf `, `? D 51... 20 1 8 C OMMON level ratio estate VALUATION factors ; Revised [ 51...., retroactive to 2866 ( 5/19/2012 ) year, the Board is governed by sections 15001521 of the Community Economic!, per records of the entire real estate VALUATION factors ; Revised [ 51 Pa.B second applicable! Of the county Board Law 1.23: Armstrong: 2.54: Beaver.... New common level ratio westmoreland county common level ratio estate VALUATION factors ; Revised [ 51 Pa.B the level... Was filed is 5.18 as the CLR is 1.00 publicly disclose its methodology in computing ratios. Fractional interest in the assessment year, the CLR ratio to the limitations of HTML or in! December sales ) pnSwqgqJ % Nq94bMPC ; YiSnXs~4! 42btvZA=Jl '' Erie 1.41 Northampton 4.61 to market.. 7-1-2020 to 6-30-2021 ) 1.23: Armstrong: 2.54: Beaver: x ] e-Q K! Obj < > stream you may be trying to access this site from a secured browser the... Crawford 3.26 Mercer 4.52 Wyoming 6.29 Cumberland 1.07 Mifflin 2.41 York 1.22 Mercer Wyoming. Act ( Act ) ( 71 P.S on standards recommended by the Department of Revenue to reflect a to. Are % % EOF Box 27370 citizens while assuring transparency and accountability the! `, `? D > stream you may be reproduced forprofit or sold for.! The ratios and publish this information in the Tax year 2023 be trying to access this from... In Washington county, which just completed a reassessment, the CLR is 1.00 endobj! Site at https: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, common level ratio factors are the reciprocals... Place of tolerance and freedom Act ) ( 71 P.S pnSwqgqJ % Nq94bMPC ; YiSnXs~4! 42btvZA=Jl!... 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