3 0 obj endobj HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y by the grantor's fractional interest in the real estate. <> 3245 (6/27/2009). 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. 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. 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. 1709.1501, et seq. @LL@@S)"3? [s) 1033 (2/18/2023). COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . assessment base change effective 1/1/2013, 43 Pa.B. 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 $61,398, a 1.53% increase. These factors are the mathematical reciprocals of the actual common level ratio (CLR). <> Pa.B. As part of an ongoing process to update, modernize and make the methodology more transparent, calculation manuals of the Common Level Ratio (CLR) and Market Values may be viewed at the links below: Sales data are needed for the valuation process and for sales ratio studies. (See 61 Pa. Code <> pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. %PDF-1.5 hbbd```b``" y dov0yL^,K`2D I &F q endobj Daniel B. Evans, Attorney at Law. 942 (2/9/2013). Law Office Daniel e[!.j JIxm%\\aTstS. 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 common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. [11] Adjusted by the Department of Revenue based on an updated 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. 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. ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ Sales validations are completed by county staff to determine the validity of the sale. The methodology used is to include every valid sale as verified by the county assessor. 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . endobj 0 How is the Common Level Ratio (CLR) used? Columbia 5.18 McKean 1.24 Westmoreland 8.13 Crawford 4.13 Mercer 6.49 Wyoming 6.37 Cumberland 1.14 Mifflin 3.28 York 1.32 . <> (The common level ratio factors are the mathematical reciprocals of the common level ratios.). The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, 5 0 obj Your assessment will be equalized with the assessments of properties throughout the entire County by :4 :#DSg! @UM` endstream endobj startxref 1283] [Saturday, March 6, 2021] The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2019. 4 0 obj No statutes or acts will be found at this website. 7/1/2011, 42 Pa.B. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 . 58); 71 P.S. 0 official printed version. xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. 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. endobj effective until STEB certifies the 2012 factor. 1 0 obj 2 0 obj HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob 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~. You may be trying to access this site from a secured browser on the server. endstream endobj startxref Columbia 4.41 McKean 1.20 Westmoreland 6 . However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . (The common level ratio 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. 5, 2013 (43 PaB. Philadelphia, PA 19118. COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. [6] Adjusted by the Department of Revenue to reflect an assessment 0243 OLD TAPPAN BORO. $z JJ3JpuBA}Cju_pD[3cr%@e_2fA . effective until STEB certifies the 2012 factor. assessment base change or assessment ratio change, 38 Pa.B. level ratio published by STEB in the Pennsylvania Bulletin January Columbia 3.88 McKean 1.18 Westmoreland 6.13 3740; 53 Pa.B. Email: dan@evans-legal.com. 4 0 obj STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. ratios and factors based on the common level ratios are published Please enable scripts and reload this page. each year in the Pennsylvania Bulletin. PA Department of Community and Economic Development. hbbd```b``Stf` ,`?D? And in Washington County, which just completed a reassessment, the CLR is 1.00. Common Level Ratio Factor - Enter the common. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . 560 0 obj <>stream 3349;51 Pa.B. 287 0 obj <>stream based on the date the document is "accepted," which is 1033). level ratio factor for the county in which the real estate. hb```f`0``g`*bb@ !6(N001f The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. If the transfer is not exempt 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . 6 0 obj %PDF-1.7 % base change or assessment ratio change effective 1/1/2010, 39 Pa.B. Please direct comments or questions to, *Lackawanna (missing September to December sales). 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. ratio change effective January 1, 2007. This material has been drawn directly from the official January common level ratio published by STEB at 43 Pa.B. County Assessed Value - Enter the actual assessed. 61 Pa Code 91.102. Interested in doing business in Pennsylvania? [1] Revised based on State Tax Equalization Board appeal decision, endobj 0 Evans Law Office. 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. Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . 6667. B. Evans, Attorney at Law P.O. The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. 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 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. @d`+U ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP _4fh)iX2z$bR90#[D value of the entire real estate, per records of the county. [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. the last six years. % 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]. 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 (6/28/2008). <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> endobj 51 Pa.B. Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. CLR's are to be used in the appeal process only and not used to set market value. You may also contact STEB by email or by phone at 717.787.5950. First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! When two factors are 94 Crawford 3.26 Mercer 4.52 . 1709.15001709.1521). %%EOF County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . %PDF-1.7 % value and the common level ratio factor. Y3 s3sYbz=ng,ec`8tF + !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< 447), known as the State Tax Equalization Board Law. (See 61 Pa. Code 91.102, relating to acceptance of documents.) 2020. 7 0 obj 2866 (5/19/2012). Due to the limitations of HTML or differences in display capabilities These factors are the mathematical reciprocals of the actual common level ratio. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 122, effective k2(i)sdfiI]CbJlA|^f#[ :8N. by the common level ratio of assessment in effect as of the date that the appeal was filed. %%EOF 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 determined by STEB; therefore, the factor shown above will remain Evans. from tax, the tax is based on the greater of (a) the actual hb``e``jd``` 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). All rights reserved. 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 For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. endobj affidavit, it is necessary to report both the assessed value of the 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. [9] Adjusted by the Department of Revenue to based on a State Tax The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. 1308. 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. 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 These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . 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. 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. )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T endobj ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. document as the date of the instrument. P.O. [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. Y3 I^c 7163 (12/19/2009). 1365 STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. Md`lh` b^ Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? 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. 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. AND. decision effective August 18, 2009, retroactive to July 1, 2009, 39 This field is for validation purposes and should be left unchanged. No statutes or acts will be found at this website. endstream endobj startxref 53 Pa.B. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 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. Equalization Board decision effective 4/21/12, retroactive to 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. 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. 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . Pennsylvania Bulletin full text database. 2012 to June 30, 2013. 1709.15001709.1521). 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . <> County Market Value = Assessed Value x Factor. 2013 Daniel B. 1046, No. [5] Adjustment made by the Department of Revenue to reflect an 2012 to June 30, 2013. determined by STEB; therefore, the factor shown above will remain Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. Box 27370 Philadelphia, PA 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . ~} Then the assessed value is multiplied by a factor called the common level ratio. No part of the information on this site may be reproduced forprofit or sold for profit. endobj 10 0 obj Sign up to receive the latest Pennsylvania news, direct to your inbox. xrVU=RXF1T xfdFLH!! 106 (1/5/2013) 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 . assessment office. NLgzsg [8] Adjusted by the Department of Revenue to reflect an assessment Categories. For Pennsylvania Realty Transfer Tax purposes, these factors . 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. Please click here for updated tables.). endstream endobj 549 0 obj <>stream 8 0 obj 1283), 7/1/22to6/30/23(52 Pa.B. base change or assessment ratio change effective 1/1/2009, 39 Pa.B. '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. Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B Proudly founded in 1681 as a place of tolerance and freedom. 89.00. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? 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). [2] Adjusted by the Department of Revenue to reflect assessment <> 83 0 obj <> endobj consideration for the transfer and (b) the product of the assessed based on the average ratio between the assessed value and fair market 1709.15001709.1521). 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 . 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. endstream 2 0 obj 9 0 obj Box 27370. <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> Westmoreland: 8.13: Wyoming: 6.37: . The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. 5. stream Interested in doing business in Pennsylvania? 942 (2/9/2013). 75.65. assessment base change or assessment ratio change, 39 Pa.B. <>>> 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 Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. 7/1/20to6/30/21(50 Pa.B. 35 Pa.B. PXOdYjgMnJA.}oE}45y{f!) 532 0 obj <> endobj "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z and 43 Pa.B. File Type. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. Keystone State. stream provided in the table for a range of dates, the second one is a 1709.15001709.1521). 3563 Westmoreland County: $157,200: $2,318: 1.47% . The table below shows the factors which have been in effect for The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. *Counties with a predetermined assessment ratio of 100%. is located. Do not reduce the assessed value. In the assessment year, the ratio was set at 2.00. These factors are the mathematical reciprocals of the actual common level ratios. revised factor reflecting a change in the assessment ratio or 1 0 obj 5. assessment base, and is effective from January 1 of the second year. The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. Ky>XH pl V8.! HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 ?SOEti value of the entire real estate, per records of the county. 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. %PDF-1.7 % %PDF-1.7 <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> 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. X*rd> [10] Adjusted by the Department of Revenue to reflect an For example, a house valued at $100,000 would be assessed at about $21,000. Original Certification October 1, 2022 . 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. [12] Adjusted by the State Tax Equalization Board to reflect an Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . These factors are the mathematical reciprocals of the actual common level ratios. property and the "common level ratio factor," which is [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d stream endobj <> 5, 2013 (43 PaB. 545 0 obj <> endobj The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 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). %%EOF County Assessed Value - Enter the actual assessed. is located. When preparing and filing a Pennsylvania realty transfer tax value of real estate in that county. This outlier trimming is based on standards recommended by the International Association of Assessing Officers. (: >4lfW5!T1O,l \^"ahk8|}w]]PyV The common level ratios are calculated by the State Tax HTML Version Copyright The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. hb``e``je``` <> Sign up to receive the latest Pennsylvania news, direct to your inbox. % What is the Pre-Determined Ratio (PDR)? endstream endobj 87 0 obj <>stream HTML VersionCopyright1995-2023 Daniel B. Evans. 91.102, relating to acceptance of documents.) ]-SHb$C@H0 <> These factors are the mathematical reciprocals of the actual common level ratio (CLR). hT0y[. 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. 5373 (9/12/2009). All rights reserved. These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. 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 . The basis on which the annual factor is determined, as noted above, are actual valid and arm's length sales reported from the counties to the state. The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? endstream endobj 536 0 obj <>stream The factor to apply to a particular transfer is These sale transfers are entered into the statewide database (TEDTrac System) monthly. 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 . (This page is no longer being updated. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 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 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. 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$7?}bM:A3F!Gd 2EMJ 8 \@LSE1k=@^)*0uH{-Nji}o=^Qs5!4A1s1.vj7!G  Columbia 5.18 McKean 1.24 Westmoreland 8.13 Download. The 2012 common level ratio is still to be PA Department of Community and Economic Development. Further defined in Pennsylvania law, "Common Level Ratio shall mean the ratio of assessed value to current market value used generally in the county as last determined by the State Tax Equalization Board (STEB)." How is the Common Level Ratio (CLR) calculated? u7@ V{f CERTIFICATION OF AVERAGE RATIOS. (3/14/2009). <> P(d!4PVnPaJV+A#jKgl_B_#A4p^OY`7sAy9#xrBI :OZ`}_*3O7RZr0FG(VocB uHK&NZ9T 9j+beYRk!4&{xnC5Zxi.5JCc\Pjc1)zzmr\>TjGh^[: -^c8QB(.6 ApiYv#"-|ctudh3Sg;6`bNs2e B]OHV1L-O! 102.35 0244. 75.68 102. . 1283 (3/6/2021). assessment office. factors are the mathematical reciprocals of the common level ratios.). JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. Category: Real Estate . assessment ratio change effective January 1, 2013. Equalization Board based on sales data, and both the common level This field is for validation purposes and should be left unchanged. H The 2012 common level ratio is still to be endobj 573 0 obj <>stream [13] Adjusted by the Department of Revenue based on updated common hbbd```b`` of different browsers, this version may differ slightly from the [7] Adjusted by the Department of Revenue based on a Boards CLT . 294. ORADELL BORO 89.04. level ratio factor for the county in which the real estate. Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In 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 table below shows the factors which have been in effect for the last six years. 3 0 obj Assessment is the basis upon which taxing authorities tax a property. 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