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. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. Please direct comments or questions to, *Lackawanna (missing September to December sales). 0243 OLD TAPPAN BORO. [9] Adjusted by the Department of Revenue to based on a State Tax Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 1709.1501, et seq. [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. Box 27370 Philadelphia, PA 1283), 7/1/22to6/30/23(52 Pa.B. 9 0 obj This outlier trimming is based on standards recommended by the International Association of Assessing Officers. 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 (: >4lfW5!T1O,l \^"ahk8|}w]]PyV These factors are the mathematical reciprocals of the actual common level ratios. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . And in Washington County, which just completed a reassessment, the CLR is 1.00. [4] Adjustments made by the Department of Revenue to reflect an 106); effective for documents accepted from July 1, Westmoreland County: $157,200: $2,318: 1.47% . <> %PDF-1.5 For Pennsylvania Realty Transfer Tax purposes, these factors . Columbia 4.41 McKean 1.20 Westmoreland 6.94 Crawford 3.26 Mercer 4.52 Wyoming 6.29 Cumberland 1.07 Mifflin 2.41 York 1.22 . In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. The 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. endobj 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. _4fh)iX2z$bR90#[D [5] Adjustment made by the Department of Revenue to reflect an If the transfer is not exempt 1709.15001709.1521). 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. 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. factors are the mathematical reciprocals of the common level ratios.). 3 0 obj 4 0 obj endobj The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. The methodology used is to include every valid sale as verified by the county assessor. [3] Revised by the State Tax Equalization Board, 38 Pa.B. 2020. 0 How is the Common Level Ratio (CLR) used? %PDF-1.7 % Download. hb```f`0``g`*bb@ !6(N001f endobj The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . level ratio published by STEB in the Pennsylvania Bulletin January document as the date of the instrument. 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. 8 0 obj [1] Revised based on State Tax Equalization Board appeal decision, After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. PA Department of Community and Economic Development. <> <> CLT . value and the common level ratio factor. 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~. Assessment is the basis upon which taxing authorities tax a property. Keystone State. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. This field is for validation purposes and should be left unchanged. HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 <> Equalization Board based on sales data, and both the common level 4 0 obj 1283 (3/6/2021). %PDF-1.7 % For example, a house valued at $100,000 would be assessed at about $21,000. YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d The factor to apply to a particular transfer is NLgzsg 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 $61,398, a 1.53% increase. 3563 JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L Common Level Ratio Factor - Enter the common. 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 following manuals are guides to be used by county staff when validating sales data for STEB purposes. endobj Pa.B. No part of the information on this site may be reproduced forprofit or sold for profit. 102.35 0244. (See 61 Pa. Code 91.102, relating to acceptance of documents.) 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . Interested in doing business in Pennsylvania? 6667. $z JJ3JpuBA}Cju_pD[3cr%@e_2fA determined by STEB; therefore, the factor shown above will remain 106); effective for documents accepted from July 1, First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. level ratio factor for the county in which the real estate. <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> For Pennsylvania . 1709.15001709.1521). Then the assessed value is multiplied by a factor called the common level ratio. Columbia 5.18 McKean 1.24 Westmoreland 8.13 based on the date the document is "accepted," which is Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. assessment office. 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. 0 ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . affidavit, it is necessary to report both the assessed value of the endobj 1 0 obj the last six years. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> value of real estate in that county. PA Department of Community and Economic Development. 403, No. [7] Adjusted by the Department of Revenue based on a Boards endobj These factors are the mathematical reciprocals of the actual common level ratio. 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]. ratio change effective January 1, 2007. Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In H Evans Law Office. ]-SHb$C@H0 X*rd> Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B 75.68 102. . <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> hb``e``jd``` LQ5th+Z|iI 5^H{tD1A%\Qz4 U$<3n}k (x\)4+U|%oUcT:s- h(UAZUU}W,e~Ov1d\2,w:Y.J[b?c!z/Y\1$7?}bM:A3F!Gd 2EMJ 8 \@LSE1k=@^)*0uH{-Nji}o=^Qs5!4A1s1.vj7!G j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" 1 0 obj Md`lh` b^ 3245 (6/27/2009). 122, effective 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. effective until STEB certifies the 2012 factor. xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G 2013 Daniel 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. 5 0 obj Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. 58); 71 P.S. 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 . @LL@@S)"3? [s) endobj Equalization Board decision effective 4/21/12, retroactive to [8] Adjusted by the Department of Revenue to reflect an assessment Original Certification October 1, 2022 . endobj The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. 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