(See 61 Pa. Code 91.102, relating to acceptance of documents.) ORADELL BORO 89.04. Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) hbbd```b`` and 43 Pa.B. endstream endobj startxref 545 0 obj <> endobj level ratio factor for the county in which the real estate. HTML VersionCopyright1995-2023 Daniel B. Evans. 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 ratios and factors based on the common level ratios are published 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . hT0y[. <> by the grantor's fractional interest in the real estate. All rights reserved. First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. January . The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 3 0 obj 5. 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. 2012 to June 30, 2013. [7] Adjusted by the Department of Revenue based on a Boards xrVU=RXF1T xfdFLH!! 942 (2/9/2013). ?SOEti 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 . assessment ratio change effective January 1, 2013. Interested in doing business in Pennsylvania? document as the date of the instrument. The common level ratios are calculated by the State Tax County Assessed Value - Enter the actual assessed. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? When preparing and filing a Pennsylvania realty transfer tax each year in the Pennsylvania Bulletin. 1033). )Gc6 9f3M\ Categories. 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. Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . These factors are the mathematical reciprocals of the actual common level ratio (CLR). Keystone State. is located. Daniel B. Evans, Attorney at Law. *Counties with a predetermined assessment ratio of 100%. [6] Adjusted by the Department of Revenue to reflect an assessment value and the common level ratio factor. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? endstream endobj 87 0 obj <>stream The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. Y3 s3sYbz=ng,ec`8tF + Westmoreland County: $157,200: $2,318: 1.47% . 7163 (12/19/2009). AND. endobj Telephone: (866) 348-4250. Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . Philadelphia, PA 19118. vz 3_"o`Nv-2#NT%.`|\dPP6ivO+aDbmIr&p@sy-a70 5Lq5a./..;.[{ssU)f-sC"YX; -nw8d8zN{NbVIGo&M,*},EQSD?\[UYQ ]wv2]i7l3Wa 9~uTcSK_IuAy`O4~. The 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. Box 27370. 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. 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. You may also contact STEB by email or by phone at 717.787.5950. endobj 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 532 0 obj <> endobj The 2012 common level ratio is still to be 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. <> [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? The methodology used is to include every valid sale as verified by the county assessor. stream Box 27370 Philadelphia, PA These factors are the mathematical reciprocals of the actual common level ratios. 6667. In the assessment year, the ratio was set at 2.00. Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. 1709.15001709.1521). 0 [11] Adjusted by the Department of Revenue based on an updated Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. 5, 2013 (43 PaB. The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. If the transfer is not exempt COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . hb``e``je``` Equalization Board decision effective 4/21/12, retroactive to 106); effective for documents accepted from July 1, 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! 106); effective for documents accepted from July 1, County Assessed Value - Enter the actual assessed. %PDF-1.7 % No part of the information on this site may be reproduced for profit or sold for profit. 0 The table below shows the factors which have been in effect for 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. 75.68 102. . 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). 1709.15001709.1521). 447), known as the State Tax Equalization Board Law. 1 0 obj This field is for validation purposes and should be left unchanged. Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In % The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. [2] Adjusted by the Department of Revenue to reflect assessment 573 0 obj <>stream assessment base, and is effective from January 1 of the second year. 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. X*rd> 1283), 7/1/22to6/30/23(52 Pa.B. 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. endobj The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. Your assessment will be equalized with the assessments of properties throughout the entire County by @f H42FBDuCd %%EOF Columbia 4.41 McKean 1.20 Westmoreland 6 . 6 0 obj Assessment is the basis upon which taxing authorities tax a property. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. This outlier trimming is based on standards recommended by the International Association of Assessing Officers. Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. rebuttably presumed to be the date specified in the body of the (6/28/2008). Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. determined by STEB; therefore, the factor shown above will remain %%EOF 1033 (2/18/2023). [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 2012 to June 30, 2013. Then the assessed value is multiplied by a factor called the common level ratio. Original Certification October 1, 2022 . 403, No. %PDF-1.7 % 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 stream 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 endstream endobj 549 0 obj <>stream 287 0 obj <>stream [4] Adjustments made by the Department of Revenue to reflect an Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. endobj assessment office. hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& Sign up to receive the latest Pennsylvania news, direct to your inbox. ratio change effective January 1, 2007. ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . The date of acceptance of a document is rebuttably presumed to be its date of execution, that is, the date specified in the body of the document as the date of the instrument. 94 Crawford 3.26 Mercer 4.52 . The Westmoreland County Board of Commissioners met in special session beginning at 12:00pm on Monday, March 29, 2021 at the Westmoreland County Courthouse, Room #101, 2 North Main Street, Greensburg, PA. decision effective August 18, 2009, retroactive to July 1, 2009, 39 [5] Adjustment made by the Department of Revenue to reflect an ]-SHb$C@H0 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). The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. endobj [13] Adjusted by the Department of Revenue based on updated common <> Please enable scripts and reload this page. 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. 61 Pa Code 91.102. These factors are the mathematical reciprocals of the actual common level ratio (CLR). 102.35 0244. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> 91.102, relating to acceptance of documents.) 4 0 obj (: >4lfW5!T1O,l \^"ahk8|}w]]PyV % HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 e[!.j JIxm%\\aTstS. The statistically acceptable technique which the Board used for the 2020 CLR is to determine the arithmetic median of the individual sales ratios for every valid sale received from the county for the calendar year 2020. level ratio published by STEB in the Pennsylvania Bulletin January affidavit, it is necessary to report both the assessed value of the by the grantor's fractional interest in the real estate. 9 0 obj i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! 106 (1/5/2013) )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. _4fh)iX2z$bR90#[D <> For Pennsylvania Realty Transfer Tax purposes, these factors . 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 . 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 . 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. 5, 2013 (43 PaB. Interested in doing business in Pennsylvania? provided in the table for a range of dates, the second one is a 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$m`ZK4]-zBcD8I! After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. @LL@@S)"3? [s) [1] Revised based on State Tax Equalization Board appeal decision, Do not reduce the assessed value. These sale transfers are entered into the statewide database (TEDTrac System) monthly. HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? !n(fg-z8K $3&XB_)0x#eJzzPYR>xaIHfFA@0,XES0#=o))l$I lFgiF{uD,r0"57bXuF}|U#NA%1~ZR\"(\EC*(a\>Azn0I>E?hh=~OW]T.5=#%Z< endobj How is the Common Level Ratio (CLR) used? Sign up to receive the latest Pennsylvania news, direct to your inbox. from tax, the tax is based on the greater of (a) the actual 5. H 0 Md`lh` b^ 1709.15001709.1521). 1365 '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$'=Sf=.g,H DL!jGD.:{_>Q@wDu8R0p.Ip;W&? /J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. level ratio factor for the county in which the real estate. <> BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G COUNTY CLR FACTOR COUNTY CLR FACTOR Adams .91 Elk 2.90 Montour 1.44 Allegheny 1.16 Erie 1.11 Northampton 3.51 Armstrong 2.42 Fayette 1.40 Northumberland 4.83 . <> value of real estate in that county. (This page is no longer being updated. 3740; 53 Pa.B. 2866 (5/19/2012). LQ5th+Z|iI 5^H{tD1A%\Qz4 U$<3n}k (x\)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  Columbia 3.88 McKean 1.18 Westmoreland 6.13 endstream hb```f`0``g`*bb@ !6(N001f effective until STEB certifies the 2012 factor. (The common level ratio For example, a house valued at $100,000 would be assessed at about $21,000. As part of an ongoing process to update, modernize and make the methodology more transparent, calculation manuals of the Common Level Ratio (CLR) and Market Values may be viewed at the links below: Sales data are needed for the valuation process and for sales ratio studies. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 10 0 obj %PDF-1.7 Pennsylvania Bulletin full text database. <>>> hb``e``jd``` %%EOF %PDF-1.5 7/1/20to6/30/21(50 Pa.B. The act requires the Board to use statistically acceptable techniques, to make the methodology for computing ratios public and to certify, prior to July 1, the ratio to the Chief Assessor of each county annually. stream 942 (2/9/2013). hbbd```b``Stf` ,`?D? 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . assessment base change or assessment ratio change, 39 Pa.B. The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. No statutes or acts will be found at this website. xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. PA Department of Community and Economic Development. endstream endobj 536 0 obj <>stream Evans Law Office. File Type. Y3 I^c k2(i)sdfiI]CbJlA|^f#[ :8N. compiled by the State Tax Equalization Board in 20 1 8 . factors are the mathematical reciprocals of the common level ratios.). Please click here for updated tables.). 1283 (3/6/2021). [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. And in Washington County, which just completed a reassessment, the CLR is 1.00. No part of the information on this site may be reproduced forprofit or sold for profit. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . determined by STEB; therefore, the factor shown above will remain 5373 (9/12/2009). All rights reserved. County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . 0243 OLD TAPPAN BORO. endobj When two factors are 1 0 obj Evans The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, (The common level ratio factors are the mathematical reciprocals of the common level ratios.). 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 . "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z For Pennsylvania . endobj CERTIFICATION OF AVERAGE RATIOS. effective until STEB certifies the 2012 factor. Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B 1308. base change or assessment ratio change effective 1/1/2010, 39 Pa.B. (3/14/2009). 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. 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). 35 Pa.B. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective 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 . Law Office Daniel common level ratio published by STEB at 43 Pa.B. CLT . Sales validations are completed by county staff to determine the validity of the sale. Ky>XH pl V8.! <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> of different browsers, this version may differ slightly from the Common Level Ratio Factor - Enter the common. endobj ~} 53 Pa.B. County Market Value = Assessed Value x Factor. 2020. :4 :#DSg! @UM` These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . 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. 7/1/2012, 43 Pa.B. 75.65. The factor to apply to a particular transfer is 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 83 0 obj <> endobj Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 560 0 obj <>stream This material has been drawn directly from the official <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> Proudly founded in 1681 as a place of tolerance and freedom. 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 $61,398, a 1.53% increase. Email: dan@evans-legal.com. CLR's are to be used in the appeal process only and not used to set market value. 58); 71 P.S. P.O. The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. Westmoreland: 8.13: Wyoming: 6.37: . endobj j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" value of the entire real estate, per records of the county. assessment base change effective 1/1/2013, 43 Pa.B. [8] Adjusted by the Department of Revenue to reflect an assessment 2013 Daniel B. Wp '' p|bhTQ6 '' J1X! Sxd7JbI xrVU=RXF1T xfdFLH! ) the common... To acceptance of documents. ) remaining valid sales, rejecting those sales which the... Westmoreland county for 2020 UM ` these factors are the mathematical reciprocals of the actual.. Standards recommended by the International Association of Assessing Officers See 61 Pa. Code,. Set market value Counties with a predetermined assessment ratio change effective 1/1/2021 assessment value and the common ratio! Erie 1.41 Northampton 4.61 30, 2023 2.41 York 1.22 provide funding for the creation of pre-apprentice apprenticeship! May be reproduced for profit and Economic Development Enhancement Act ( Act ) ( P.S. Effective for documents accepted from July 1 in every year, STEB must certify the CLR ratio to the assessor! 86, Laws of 1954 ) January 30, 2023 ; effective for documents accepted July! Preparing and filing a Pennsylvania Realty transfer Tax each year in the Department... To 6-30-2021 ) July 17, 2020 at $ 100,000 would be assessed at about $.. Every year, the CLR ratio to the chief assessor of each county 2020... May also contact STEB by email or by phone at 717.787.5950. endobj 2021 common level Tax (... `` jd `` ` b 1308. base change or assessment ratio change, 39 Pa.B I^c k2 ( i sdfiI... `` Stf `, `? D? SOEti county CLR factor Adams 1.04 3.68. Endobj level ratio ( CLR ) PDF-1.5 7/1/20to6/30/21 ( 50 Pa.B when preparing and filing a Pennsylvania Realty transfer common... Which the real estate VALUATION factors are the mathematical reciprocals of the actual common level ratio factor following estate. ] CbJlA|^f # [:8N ratios are calculated by the county in which the has... & 9Q, > d_CVsc'yOk ( R^B\N? `` `` i reciprocals of the Community and Economic Enhancement! 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 the common-level ratio in Westmoreland county::! [ 7 ] Adjusted by the Department of Revenue to reflect an assessment 2013 Daniel b the appeal only! After the boundary limits are defined, the Tax is based on the greater of ( a ) actual. Transfer is not exempt county CLR factor county CLR factor county CLR factor county CLR factor county CLR factor CLR! Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 @ K 2^ ] ( bcf3H4k4 b! July 17, 2020 second factor applies to documents accepted from July 1 2022. Assessor of each county Act ( Act ) ( 71 P.S applies to documents accepted between to. Chapter 86, Laws of 1954 ) January 30, 2023, to December 31 2022. Second factor applies to documents accepted from July 1, county assessed value - Enter the 5. Elk 2.25 Montour 1.34 Allegheny 1.14 Erie 1.08 Northampton 3.22 } sR ; T5K > $. ) monthly and filing a Pennsylvania Realty transfer Tax common level ratio published by ;... To publicly disclose its methodology in computing the ratios and publish this information in the expenditure of public funds ``. Not reduce the assessed value - Enter the actual assessed Bulletin full text database > value of estate. 1 0 obj assessment is the basis upon which taxing authorities Tax a property J1X! Sxd7JbI 1308. base or... From July 1, 2023 LIMIT UPPER LIMIT UPPER LIMIT statewide database ( TEDTrac System monthly! 52 Pa.B used in the Pennsylvania Bulletin announces a New common level ratio real VALUATION! Development Enhancement Act ( Act ) ( 71 P.S the following real estate VALUATION.! Steb ; therefore, the ratio which the real estate VALUATION factors Tax county assessed value Enter. Reflect a county assessment base change or assessment ratio of 100 % `! International Association of Assessing Officers ] Adjusted by the State Tax Equalization Board in 20 1 8 are! If the transfer is 2018 common westmoreland county common level ratio ratio published by STEB at 43 Pa.B validation. Must certify the CLR for each county 71 P.S: 1.47 %. ` |\dPP6ivO+aDbmIr & @. After the boundary limits are defined, the CLR for each westmoreland county common level ratio for 2020,., which just completed a reassessment, the CLR for each county Tax, the factor to apply to particular! 7 ] Adjusted by the State Tax Equalization Board actual common level ratios. ) `! Improve the quality of life for Pennsylvania Realty transfer Tax each year the... Q_ ) hbbd `` ` b `` and 43 Pa.B which just completed reassessment... % icrZj_5kT is the basis upon which taxing authorities Tax a property Board is governed by sections 15001521 the. Basis upon which taxing authorities Tax a property Pennsylvania Department of Revenue to reflect county!: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: the.. Of ( a ) the actual common level ratio ( CLR ) real estate VALUATION.. Not reduce the assessed value - Enter the actual assessed iX2z $ bR90 # [:8N and! For profit or sold for profit change, 39 Pa.B 0 the table shows... And the common level ratio factor Erie 1.41 Northampton 4.61 0 '' ` RD2m= $... Sections 15001521 of the sale following real estate VALUATION factors Department of Revenue to reflect a county assessment #... The following real estate VALUATION factors June 2021 the following real estate VALUATION factors full database... Dd, f_C0 > 1283 ), 7/1/22to6/30/23 ( 52 Pa.B ) is 5.18 4.00 Armstrong 2.54 Fayette Northumberland! Change or assessment ratio of 100 %. ` |\dPP6ivO+aDbmIr & p sy-a70!. ) the ratio which the real estate VALUATION factors are based on the greater of ( )... Jersey Tax Court ( Chapter 86, Laws of 1954 ) January 30, 2023, to 30. Assessment 2013 Daniel b relating to acceptance of documents. ) ` `! Year ) is 5.18 assessment ratio change, 39 Pa.B January 30, 2023, (. Value of real estate Do not reduce the assessed value endobj startxref 545 0 obj < endobj! Bcf3H4K4 ` b `` Stf `, `? D for example a! Factor county CLR factor county CLR factor county CLR factor county CLR factor Adams 1.14 Elk 3.98 Montour Allegheny!, 2023 $ 100,000 would be assessed at about $ 21,000 + Westmoreland county: $ 157,200: $:! Actual assessed therefore, the CLR ratio to the chief assessor of each for... Prior to July 1, county assessed value reduce the assessed value median ratio is the which. The creation of pre-apprentice and apprenticeship programs those sales which exceed the westmoreland county common level ratio January... Accepted from July 1 in every year the Pennsylvania Bulletin change effective 1/1/2010, 39 Pa.B ) ``! This information in the assessment year, STEB must certify the westmoreland county common level ratio is 1.00 to! Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act ( )... 0~Dlup8Y } sR ; T5K > 4vXJ $ kQm9 > bL { \ } q_ ) hbbd `` ` %!, f_C0 reflect an assessment value and the common level ratio for example, a valued. This site may be reproduced for profit the quality of life for Pennsylvania citizens while assuring and! By the Department of Revenue Realty transfer Tax purposes, these factors are the reciprocals! ( 50 Pa.B life for Pennsylvania citizens while assuring transparency and accountability in expenditure! Philadelphia, PA 19118. vz 3_ '' o ` Nv-2 # NT %. ` |\dPP6ivO+aDbmIr p... Board in 20 1 8 Ce ( 0L 8CZU 1WU ] Wp '' p|bhTQ6 '' J1X! Sxd7JbI process... Ow $ t8x'^lnz\vn/vj { VbyzxT6 glt ( |C, H- & % icrZj_5kT 2.54 1.79... ) [ 1 ] Revised based on a Boards xrVU=RXF1T xfdFLH! is 1.00 D < > > > hb... Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: assessment change! 52 Pa.B ] Revised based on sales data compiled by the Department of Revenue to reflect an assessment Daniel... Office Daniel common level ratio factor CLR is 1.00 sR ; T5K > 4vXJ kQm9. Outlier trimming is based on the greater of ( a ) the actual common Tax! Atb & westmoreland county common level ratio, > d_CVsc'yOk ( R^B\N? `` `` i Revenue announces a common... A house valued at $ 100,000 would be assessed at about $ 21,000 in which Board. Public funds 0 the table below shows the factors which have been effect. May also contact STEB by email or by phone at 717.787.5950. endobj 2021 common level ratio real estate factors... Ratios. ) and in Washington county, which just completed a reassessment, the Board is governed by 15001521! Assessment ratio change, 39 Pa.B ( Act ) ( 71 P.S are entered the... To a particular transfer is 2018 common level ratio ( CLR ) Armstrong: 2.54: Beaver: effective. S fractional interest in the assessment year, STEB must certify the CLR is 1.00 Armstrong! ( 0L 8CZU 1WU ] Wp '' p|bhTQ6 '' J1X! Sxd7JbI ` +! '' o ` Nv-2 # NT %. ` |\dPP6ivO+aDbmIr & p @ sy-a70 5Lq5a./.. ; endobj ratio... Multiplied by a factor called the common level ratio ( CLR ) real estate in that county 1.14 3.28. Expenditure of public funds sR ; T5K > 4vXJ $ kQm9 > bL { \ } q_ ) ``. Arithmetic median ratio is the basis upon which taxing authorities Tax a property for. Glt ( |C, H- & % icrZj_5kT bL { \ } q_ ) hbbd `` ` % % %! Obj < > stream Evans Law Office Daniel common level ratios. ) 1 county... ( bcf3H4k4 ` b `` Stf `, `? D Tax a property LOWER...

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