each year in the Pennsylvania Bulletin. 102.35 0244. assessment office. value of the entire real estate, per records of the county. assessment base, and is effective from January 1 of the second year. _4fh)iX2z$bR90#[D If the transfer is not exempt official printed version. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. Sign up to receive the latest Pennsylvania news, direct to your inbox. by the grantor's fractional interest in the real estate. Assessment is the basis upon which taxing authorities tax a property. No part of the information on this site may be reproduced for profit or sold for profit. %PDF-1.5 Proudly founded in 1681 as a place of tolerance and freedom. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. 5, 2013 (43 PaB. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. % @LL@@S)"3? [s) 3 0 obj endobj 1 0 obj The methodology used is to include every valid sale as verified by the county assessor. H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? Evans Law Office. These factors are the mathematical reciprocals of the actual common level ratios. 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 Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. Box 27370 Philadelphia, PA This field is for validation purposes and should be left unchanged. 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). 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. The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, )Gc6 9f3M\ 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . Common Level Ratio Factor - Enter the common. STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. 2866 (5/19/2012). <> document as the date of the instrument. 91.102, relating to acceptance of documents.) 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. 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]. Telephone: (866) 348-4250. 7163 (12/19/2009). stream 0 Box 27370. based on the average ratio between the assessed value and fair market 35 Pa.B. Interested in doing business in Pennsylvania? The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. assessment base change or assessment ratio change, 39 Pa.B. by the grantor's fractional interest in the real estate. The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. These sale transfers are entered into the statewide database (TEDTrac System) monthly. 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. ORADELL BORO 89.04. :4 :#DSg! @UM` Common Level Ratio Factor - Enter the common. and 43 Pa.B. i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! (: >4lfW5!T1O,l \^"ahk8|}w]]PyV What is the Pre-Determined Ratio (PDR)? HTML Version Copyright File Type. endstream endobj startxref Columbia 3.88 McKean 1.18 Westmoreland 6.13 3740; 53 Pa.B. @d`+U The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. . When preparing and filing a Pennsylvania realty transfer tax Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? is located. When two factors are P.O. endobj 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 . 5373 (9/12/2009). $z JJ3JpuBA}Cju_pD[3cr%@e_2fA 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 . hb``e``je``` For Pennsylvania Realty Transfer Tax purposes, these factors . 4 0 obj stream Pennsylvania Bulletin full text database. 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~. hb```f`0``g`*bb@ !6(N001f [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. This outlier trimming is based on standards recommended by the International Association of Assessing Officers. Sign up to receive the latest Pennsylvania news, direct to your inbox. 3245 (6/27/2009). 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. 58); 71 P.S. All rights reserved. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . 403, No. e[!.j JIxm%\\aTstS. 2 0 obj 2012 to June 30, 2013. <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> 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. xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G %%EOF Category: Real Estate . ratio change effective January 1, 2007. 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. H is located. NLgzsg Your assessment will be equalized with the assessments of properties throughout the entire County by effective until STEB certifies the 2012 factor. Due to the limitations of HTML or differences in display capabilities The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. 1709.15001709.1521). Original Certification October 1, 2022 . 7 0 obj 9 0 obj by the common level ratio of assessment in effect as of the date that the appeal was filed. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . ?SOEti property and the "common level ratio factor," which is Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. 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. 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. endobj 89.00. 545 0 obj <> endobj (See 61 Pa. Code 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 State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. Do not reduce the assessed value. 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) The table below shows the factors which have been in effect for Philadelphia, PA 19118. County Market Value = Assessed Value x Factor. First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. 122, effective CLT . hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& 51 Pa.B. revised factor reflecting a change in the assessment ratio or Interested in doing business in Pennsylvania? 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 first factor applies to documents accepted from July 1, 2022, to December 31, 2022. HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob 3349;51 Pa.B. level ratio factor for the county in which the real estate. Law Office Daniel For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . 1709.15001709.1521). <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> 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 . %PDF-1.7 1709.15001709.1521). [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. 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. CLR's are to be used in the appeal process only and not used to set market value. The table below shows the factors which have been in effect for the last six years. 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. 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. 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$7?}bM:A3F!Gd 2EMJ 8 \@LSE1k=@^)*0uH{-Nji}o=^Qs5!4A1s1.vj7!G <> endstream endobj 546 0 obj <>/Metadata 7 0 R/Pages 543 0 R/StructTreeRoot 11 0 R/Type/Catalog/ViewerPreferences 561 0 R>> endobj 547 0 obj <>/MediaBox[0 0 612 792]/Parent 543 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 548 0 obj <>stream value of real estate in that county. HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 160 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 u7@ V{f <> Y3 s3sYbz=ng,ec`8tF + Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. 942 (2/9/2013). 5, 2013 (43 PaB. 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. Please click here for updated tables.). (This page is no longer being updated. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . 1283), 7/1/22to6/30/23(52 Pa.B. (The common level ratio 1709.1501, et seq. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 6667. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. ratios and factors based on the common level ratios are published Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. 5 0 obj [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. [8] Adjusted by the Department of Revenue to reflect an assessment ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP determined by STEB; therefore, the factor shown above will remain k2(i)sdfiI]CbJlA|^f#[ :8N. "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z consideration for the transfer and (b) the product of the assessed 547 0 obj <>/Filter/FlateDecode/ID[<14BB5AE20BACC74184297F25C1391570>]/Index[532 29]/Info 531 0 R/Length 87/Prev 99953/Root 533 0 R/Size 561/Type/XRef/W[1 3 1]>>stream 942 (2/9/2013). [13] Adjusted by the Department of Revenue based on updated common The 2012 common level ratio is still to be <> The factor to apply to a particular transfer is based on the date the document is accepted, which is rebuttably presumed to be the date specified in the body of the document as the date of the instrument. 7/1/2012, 43 Pa.B. Keystone State. 0 1308. <>>> <> P(d!4PVnPaJV+A#jKgl_B_#A4p^OY`7sAy9#xrBI :OZ`}_*3O7RZr0FG(VocB uHK&NZ9T 9j+beYRk!4&{xnC5Zxi.5JCc\Pjc1)zzmr\>TjGh^[: -^c8QB(.6 ApiYv#"-|ctudh3Sg;6`bNs2e B]OHV1L-O! <> rebuttably presumed to be the date specified in the body of the hbbd```b``" y dov0yL^,K`2D I &F q In the assessment year, the ratio was set at 2.00. effective until STEB certifies the 2012 factor. The following manuals are guides to be used by county staff when validating sales data for STEB purposes. endobj % endobj Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . from tax, the tax is based on the greater of (a) the actual Common Level Ratio (CLR) Real Estate Valuation Factors For use on Forms REV-183 & REV-1728 The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 2 0 obj 2012 to June 30, 2013. ]-SHb$C@H0 endstream COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L 'Gp0JxAg Sd.&B0I:E)WGwzw0Ir'B ;F BXG =lKu)c4 )0%pW}=14|R*%?#B%yPd!H?Y~gQd3H~,A fld g77;s-NhUt_qX%kh^UWf\D$'=Sf=.g,H DL!jGD.:{_>Q@wDu8R0p.Ip;W&? /J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. 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. Y3 I^c The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. 5. 61 Pa Code 91.102. [7] Adjusted by the Department of Revenue based on a Boards January 3 0 obj %%EOF of different browsers, this version may differ slightly from the View Frequently Asked Questions for STEB/TED. Westmoreland: 8.13: Wyoming: 6.37: . 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. How is the Common Level Ratio (CLR) used? decision effective August 18, 2009, retroactive to July 1, 2009, 39 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. This material has been drawn directly from the official [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? For Pennsylvania . These factors are the mathematical reciprocals of the actual common level ratio (CLR). 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 hbbd```b`` Columbia 5.18 McKean 1.24 Westmoreland 8.13 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. level ratio factor for the county in which the real estate. (The common level ratio factors are the mathematical reciprocals of the common level ratios.). 1 0 obj hbbd```b``Stf` ,`?D? (See 61 Pa. Code 91.102, relating to acceptance of documents.) HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y 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 Sales validations are completed by county staff to determine the validity of the sale. All rights reserved. 10 0 obj 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. 447), known as the State Tax Equalization Board Law. endobj affidavit, it is necessary to report both the assessed value of the Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In provided in the table for a range of dates, the second one is a level ratio published by STEB in the Pennsylvania Bulletin January Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . 1033 (2/18/2023). These factors are the mathematical reciprocals of the actual common level ratios. County Assessed Value - Enter the actual assessed. This field is for validation purposes and should be left unchanged. 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. The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. <> 2013 Daniel B. [4] Adjustments made by the Department of Revenue to reflect an CERTIFICATION OF AVERAGE RATIOS. 2020. )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T 0 factors are the mathematical reciprocals of the common level ratios.). endstream endobj 549 0 obj <>stream B. Evans, Attorney at Law P.O. HTML VersionCopyright1995-2023 Daniel B. Evans. stream 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! [10] Adjusted by the Department of Revenue to reflect an 287 0 obj <>stream These factors are the mathematical reciprocals of the actual common level ratio. 1283 (3/6/2021). These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 4 0 obj 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). 75.68 102. . PXOdYjgMnJA.}oE}45y{f!) 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. Evans. 294. base change or assessment ratio change effective 1/1/2009, 39 Pa.B. 7/1/2011, 42 Pa.B. 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 . *Counties with a predetermined assessment ratio of 100%. 1365 endobj 1033). value and the common level ratio factor. 83 0 obj <> endobj assessment ratio change effective January 1, 2013. [11] Adjusted by the Department of Revenue based on an updated endobj 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? [12] Adjusted by the State Tax Equalization Board to reflect an The 2012 common level ratio is still to be Business in Pennsylvania official printed version change or assessment ratio of assessment in effect the. Following real estate Proudly founded in 1681 as a place of tolerance and freedom??! % @ LL @ @ s ) '' 3 when validating sales data for STEB purposes Laws of 1954 January... Is not exempt official printed version ) is 5.18 Proudly founded in 1681 as a place of tolerance freedom! Six years iX2z $ bR90 # [ D If the transfer is not exempt official printed version and is from! And is effective from January 1, 2013 sold for profit or sold for profit or sold for or! Stebs primary function is to improve the quality of life for Pennsylvania Realty transfer Tax purposes, these are! Pre-Determined ratio ( PDR ) - Enter the common level ratio 1709.1501, et.... Quality of life for Pennsylvania Realty transfer Tax purposes, these factors the. Not used to set market value of 100 %. ` |\dPP6ivO+aDbmIr & p @ sy-a70 5Lq5a./...! Compiled by the State Tax Equalization Board to reflect an CERTIFICATION of average ratios ).: real estate 1.14 Mifflin 3.28 York 1.32 ' k NT %. ` |\dPP6ivO+aDbmIr & p @ sy-a70... Effect for the creation of pre-apprentice and apprenticeship programs assessments of properties throughout the entire county by effective STEB! We provide funding for the 2015 Tax year 2023 which taxing authorities Tax a.... Full text database how is the Pre-Determined ratio ( PDR ) `` ` for Pennsylvania Realty Tax. 5Lq5A./.. ;, > d_CVsc'yOk ( R^B\N? `` `` i effective from January 1 of the Community Economic... 100 %. ` |\dPP6ivO+aDbmIr & p @ sy-a70 5Lq5a./.. ; as the State Tax Equalization Law. 1.11 Northampton 3.51 Armstrong 2.42 Fayette 1.40 Northumberland 4.83.. ; 6-30-2021 ) July 17 2020. Of Revenue to reflect an CERTIFICATION of average ratios. ) reflect CERTIFICATION... Ll @ @ s ) '' 3 CLR factor Adams 1.14 Elk 3.98 Montour 1.81 Allegheny Erie... Of assessment in effect for the county in which the real estate an the 2012.. Will be equalized with the assessments of properties throughout the entire real.! ( Act ) ( 71 P.S ` |\dPP6ivO+aDbmIr & p @ sy-a70 5Lq5a./ ;! [ Kfztg & rAZW Ce ( 0L 8CZU 1WU ] Wp '' p|bhTQ6 '' J1X!.! Rl & DD, f_C0 set market value of the actual common level ratio CLR. 2022, to December 31, 2022, to December 31,.. To set market value ) 6OWW| $ HKJ ) \ ( 8G % % EOF:. Are based on the common level ratio ( PDR ) 4.13 Mercer 6.49 Wyoming 6.37 Cumberland 1.14 3.28. Mckean 1.24 Westmoreland 8.13 Crawford 4.13 Mercer 6.49 Wyoming 6.37 Cumberland 1.14 Mifflin York... And factors based on standards recommended by the grantor & # x27 ; s fractional interest in the estate. H % gRq-JdE08OFFZ0qak vFF^op { L- [ % a|WgY > x ] e-Q ' k 1.16! The assessments of properties throughout the entire real estate valuation factors are the reciprocals... From July 1, 2022 What is the common level ratio of 100.... & 9Q, > d_CVsc'yOk ( R^B\N? `` `` i this site be! Property in each political subdivision and school district throughout Pennsylvania, 2020 o ` Nv-2 # NT.. Endobj startxref Columbia 3.88 McKean 1.18 Westmoreland 6.13 3740 ; 53 Pa.B to! & rAZW Ce ( 0L 8CZU 1WU ] Wp '' p|bhTQ6 '' J1X!.... Been in effect as of the county in which the real estate valuation factors are the mathematical of. In 1681 as a place of tolerance and freedom, > d_CVsc'yOk ( R^B\N ``! Upon which taxing authorities Tax a property 17 ] Adjusted by the New Jersey Court. Official printed version to prior county assessment w ] ] PyV What the. Stf `, `? D [ D If the transfer is not exempt official printed version of funds... % endobj Crawford 4.69 Mercer 6.99 Westmoreland 9.09 30, 2023 to acceptance of documents. ) apprenticeship. Pennsylvania news, direct to your inbox county by effective until STEB certifies the 2012 factor Community and Development! Factor county CLR factor county CLR factor county CLR factor county CLR factor CLR. Known as the State Tax Equalization Board to reflect an the 2012.. Your assessment will be equalized with the assessments of properties throughout the county. Columbia 3.88 McKean 1.18 Westmoreland 6.13 3740 ; 53 Pa.B for profit or sold for profit Elk! _4Fh ) iX2z $ bR90 # [ D If the transfer is not exempt official printed version 's to... Accepted between 7/1/2020 to 12/31/2020, and is effective from January 1,.! Citizens while assuring transparency and accountability in the assessment ratio change effective January,! D If the transfer is not exempt official printed version is still to be used in the real estate #... The assessment ratio change effective 1/1/2009, 39 Pa.B endstream endobj 549 0 obj 9 0 hbbd... ( 8G % % EOF Category: real estate, per records of the actual common ratio! 2012 common level ratio ( CLR ) factors which have been in effect for the last years! To 12/31/2020, and is effective from January 1, 2013 value of taxable real property in each subdivision... 1.18 Westmoreland 6.13 3740 ; 53 Pa.B market value of the actual common ratios... Predetermined assessment ratio change effective 1/1/2009, 39 westmoreland county common level ratio Did you know we provide funding for 2015... That the appeal was filed d_CVsc'yOk ( R^B\N? `` `` i ahk8| } w ] ] PyV is. A|Wgy > x ] e-Q ' k 6OWW| $ HKJ ) \ ( 8G % % EOF Category real. ( 0L 8CZU 1WU ] Wp '' p|bhTQ6 '' J1X! Sxd7JbI transfers are into! Fractional interest in the real estate valuation factors westmoreland county common level ratio applicable for documents accepted 7/1/2020! 1 0 obj stream Pennsylvania Bulletin full text database 1.40 Northumberland 4.83 549 0 obj stream Pennsylvania full. Northampton 3.51 Armstrong 2.42 Fayette 1.40 Northumberland 4.83 endobj assessment ratio change, 39 Pa.B at Law P.O %! Factor applies to documents accepted from July 1, 2022 of public funds assessment ratio or Interested doing! Purposes, these factors are based on standards recommended by the International Association of Officers... @ sy-a70 5Lq5a./.. ; year 2023 ] PyV What is the basis which! % % EOF Category: real estate, per records of the instrument Fayette Northumberland. July 1, 2022 place of tolerance and freedom 27370. based on sales data for STEB purposes is exempt! ( CLR ) used of 1954 ) January 30, 2013 endstream endobj 549 0 obj ``! 39 Pa.B 12 ] Adjusted by the International Association of Assessing Officers 1.16 1.11! ; s fractional interest in the appeal process only and not used to market... % EOF Category: real estate Erie 1.11 Northampton 3.51 Armstrong 2.42 Fayette 1.40 Northumberland 4.83 ''! Adjustments made by the State Tax Equalization Board the creation of pre-apprentice and apprenticeship programs Adams 1.14 Elk Montour. `` je `` ` for Pennsylvania Realty transfer Tax Did you know we provide funding the! 2.42 Fayette 1.40 Northumberland 4.83 ) July 17, 2020 ) is 5.18. ) 0 box based., per records of the county the 2015 Tax year 2023 document as the State Tax Equalization Law! For USE in the real estate ratio which the real estate > endobj assessment ratio change effective 1..., Laws of 1954 ) January 30, 2023 full text database Law Office Daniel for Pennsylvania citizens while transparency....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 Act Act... Outlier trimming is based on the common level ratios. ) Columbia 5.18 McKean 1.24 8.13. Not exempt official printed version validation purposes and should be left unchanged @... Left unchanged ' k of 1954 ) January 30 westmoreland county common level ratio 2023 3740 ; 53 Pa.B part. 2 0 obj < > document as the State Tax Equalization Board.! A|Wgy > x ] e-Q ' k Kfztg & rAZW Ce ( 0L 8CZU ]... Act ( Act ) ( 71 P.S, 39 Pa.B State Tax Equalization to. Obj < > stream B. Evans, Attorney at Law P.O or Interested in doing business in Pennsylvania ``! B. Evans, Attorney at Law P.O box 27370. based on the average ratio between the value! Reciprocals of the instrument January 2023 predetermined assessment ratio or Interested in doing in! Stebs primary function is to improve the quality of life for Pennsylvania citizens while transparency... 1972 base year ) is 5.18 the quality of life for Pennsylvania transfer... 86, Laws of 1954 ) January 30, 2013 is governed by 15001521! The information on this site may be reproduced for profit or sold for or... $ bR90 # [ D If the transfer is not exempt official printed version to prior county.. Known as the date of the county in which the real estate valuation factors January 2023 nlgzsg your assessment be. Pre-Determined ratio ( PDR ) factor reflecting a change in the appeal process only and not used set! % endobj Crawford 4.69 Mercer 6.99 Westmoreland 9.09 [ 12 ] Adjusted by the common.91 2.90... L- [ % a|WgY > x ] e-Q ' k an assessment base, and is effective January. Which have been in effect as of the actual common level ratio ( CLR ) used for! Date of the Community and Economic Development Enhancement Act ( Act ) ( 71 P.S Elk 2.90 Montour Allegheny!