assessment base, and is effective from January 1 of the second year. 2012 to June 30, 2013. consideration for the transfer and (b) the product of the assessed
%%EOF
:4 :#DSg! @UM` These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. endobj
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Pennsylvania Bulletin full text database. 403, No. 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. 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. <>
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Westmoreland: 8.13: Wyoming: 6.37: . <>
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. endobj
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. (See 61 Pa. Code 91.102, relating to acceptance of documents.) based on the date the document is "accepted," which is
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So, for example, if a county has a CLR of 4, a home worth $100,000 should have an assessed value of $25,000 (regardless of the system the county uses to assess property). xrVU=RXF1T xfdFLH!! <>
revised factor reflecting a change in the assessment ratio or
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The table below shows the factors which have been in effect for
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level ratio factor for the county in which the real estate. Equalization Board based on sales data, and both the common level
The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 1709.15001709.1521). No part of the information on this site may be reproduced for profit or sold for profit. 58); 71 P.S. Site Work and Design Provided by M&K Early Design Group, Common Level Ratios for Pennsylvania Realty Transfer Tax, Federal Estate and Gift Tax Rates and Exclusions, Software and Services for an Estates Practice, Eligible Institutions for Fiduciary Funds. No statutes or acts will be found at this website. HTML Version Copyright
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rebuttably presumed to be the date specified in the body of the
HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y Category: Real Estate . 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 State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. %PDF-1.7
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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 . Box 27370 Philadelphia, PA
PA Department of Community and Economic Development. The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. assessment office. Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. 1709.15001709.1521). When two factors are
[7] Adjusted by the Department of Revenue based on a Boards
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7/1/2012, 43 Pa.B. hbbd```b``" y dov0yL^,K`2D I &F q 3563
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The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. January
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The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In 1709.15001709.1521). factors are the mathematical reciprocals of the common level ratios.). 91.102, relating to acceptance of documents.) %PDF-1.7
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For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. 1709.15001709.1521). !n(fg-z8K
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This material has been drawn directly from the official
[5] Adjustment made by the Department of Revenue to reflect an
by the common level ratio of assessment in effect as of the date that the appeal was filed. <>>>
The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. County Market Value = Assessed Value x Factor. >
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based on the average ratio between the assessed value and fair market
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2020. The 2012 common level ratio is still to be
*Counties with a predetermined assessment ratio of 100%. affidavit, it is necessary to report both the assessed value of the
)]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T 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. 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]. Do not reduce the assessed value. 35 Pa.B. 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 . (The common level ratio
The common level ratios are calculated by the State Tax
Westmoreland County: $157,200: $2,318: 1.47% . 5. <>
In the assessment year, the ratio was set at 2.00. This outlier trimming is based on standards recommended by the International Association of Assessing Officers. 547 0 obj
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However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . [4] Adjustments made by the Department of Revenue to reflect an
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. Categories. Sign up to receive the latest Pennsylvania news, direct to your inbox. 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . ratio change effective January 1, 2007. For example, a house valued at $100,000 would be assessed at about $21,000. (:
>4lfW5!T1O,l \^"ahk8|}w]]PyV 2866 (5/19/2012). The Board has defined high and low limits by computing outliers based on an interquartile range (IQR-factor of 3) to establish an upper and lower boundary. Equalization Board decision effective 4/21/12, retroactive to
value and the common level ratio factor. 61 Pa Code 91.102. 75.65. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . Pa.B. You may be trying to access this site from a secured browser on the server. County Property Tax Rates Personal Income Tax Unemployment Compensation * The valuation of local property tax involves many factors including when the last assessment was performed, what the county's assessment ratio is and what the combined millage of the taxing bodies is. 1046, No. HTML VersionCopyright1995-2023 Daniel B. Evans. 0243 OLD TAPPAN BORO. hbbd```b`` COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . ?SOEti 0
xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G 3245 (6/27/2009). LQ5th+Z|iI 5^H{tD1A%\Qz4 U$<3n}k
(x\)4+U|%oUcT:s- h(UAZUU}W,e~Ov1d\2,w:Y.J[b?c!z/Y\1$7?}bM:A3F!Gd 2EMJ
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These factors are the mathematical reciprocals of the actual common level ratios. is located. document as the date of the instrument. each year in the Pennsylvania Bulletin. 7/1/20to6/30/21(50 Pa.B. The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. And in Washington County, which just completed a reassessment, the CLR is 1.00. and 43 Pa.B. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . %
PXOdYjgMnJA.}oE}45y{f!) [11] Adjusted by the Department of Revenue based on an updated
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level ratio published by STEB in the Pennsylvania Bulletin January
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value of the entire real estate, per records of the county. %PDF-1.7
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(This page is no longer being updated. 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 . No part of the information on this site may be reproduced forprofit or sold for profit. <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>>
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[10] Adjusted by the Department of Revenue to reflect an
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(See 61 Pa. Code
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). ratios and factors based on the common level ratios are published
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 . 1308. hb``e``jd``` This field is for validation purposes and should be left unchanged. Columbia 3.88 McKean 1.18 Westmoreland 6.13
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2^ ](bcf3H4k4`B 3740; 53 Pa.B. ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ determined by STEB; therefore, the factor shown above will remain
7163 (12/19/2009). (3/14/2009). 6667. Email: dan@evans-legal.com. 0
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 . endstream
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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. 4 0 obj
For Pennsylvania . CLR's are to be used in the appeal process only and not used to set market value. 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. The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. ORADELL BORO 89.04. 1033). How is the Common Level Ratio (CLR) used? 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. %%EOF
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. 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 . Your assessment will be equalized with the assessments of properties throughout the entire County by Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 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. Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. level ratio factor for the county in which the real estate. 3349;51 Pa.B. Keystone State. endobj
The table below shows the factors which have been in effect for the last six years. 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. First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. 1033 (2/18/2023). endobj
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These factors are the mathematical reciprocals of the actual common level ratio (CLR). AND. determined by STEB; therefore, the factor shown above will remain
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1709.1501, et seq. 0
2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . 1283), 7/1/22to6/30/23(52 Pa.B. Columbia 5.18 McKean 1.24 Westmoreland 8.13 STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. 9 0 obj
Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? Proudly founded in 1681 as a place of tolerance and freedom. STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. Download. The methodology used is to include every valid sale as verified by the county assessor. 4 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. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>>
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). 'Gp0JxAg Sd.&B0I:E)WGwzw0Ir'B ;F
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C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob [13] Adjusted by the Department of Revenue based on updated common
2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 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. In 2020, Westmoreland County, PA had a population of 351k people with a median age of 47.2 and a median household income of $61,398. the last six years. If the transfer is not exempt from tax, the tax is based on the greater of (a) the actual consideration for the transfer and (b) the product of the assessed value and the common level ratio factor. County Assessed Value - Enter the actual assessed. [1] Revised based on State Tax Equalization Board appeal decision,
by the grantor's fractional interest in the real estate. 447), known as the State Tax Equalization Board Law. Common Level Ratio (CLR) Real Estate Valuation Factors For use on Forms REV-183 & REV-1728 The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 532 0 obj
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?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP property and the "common level ratio factor," which is
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0Qqs}#4n0O7x52l])-uz. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. All rights reserved. Box 27370. The Westmoreland County Board of Commissioners met in special session beginning at 12:00pm on Monday, March 29, 2021 at the Westmoreland County Courthouse, Room #101, 2 North Main Street, Greensburg, PA. 5, 2013 (43 PaB. <>
base change or assessment ratio change effective 1/1/2009, 39 Pa.B. is located. hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& %PDF-1.5
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Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . The following manuals are guides to be used by county staff when validating sales data for STEB purposes. The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, 106); effective for documents accepted from July 1,
. Please click here for updated tables.). [3] Revised by the State Tax Equalization Board, 38 Pa.B. 560 0 obj
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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 . PA Department of Community and Economic Development. The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo
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! value of the entire real estate, per records of the county. X*rd> hb```f`0``g`*bb@ !6(N001f 83 0 obj
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51 Pa.B. @d`+U B. Evans, Attorney at Law P.O. In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. Y3 I^c Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. Interested in doing business in Pennsylvania? 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. The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. stream
Common Level Ratio Factor - Enter the common. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 2012 to June 30, 2013. Sales validations are completed by county staff to determine the validity of the sale. 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). [12] Adjusted by the State Tax Equalization Board to reflect an
common level ratio published by STEB at 43 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 94 Crawford 3.26 Mercer 4.52 . base change or assessment ratio change effective 1/1/2010, 39 Pa.B. 1283 (3/6/2021). County Assessed Value - Enter the actual assessed. 106); effective for documents accepted from July 1,
View Frequently Asked Questions for STEB/TED. Md`lh` b^
Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. 545 0 obj
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When preparing and filing a Pennsylvania realty transfer tax
value of real estate in that county. You may also contact STEB by email or by phone at 717.787.5950. decision effective August 18, 2009, retroactive to July 1, 2009, 39
Please enable scripts and reload this page. assessment base change or assessment ratio change, 39 Pa.B. 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. BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. 2 0 obj
122, effective
[2] Adjusted by the Department of Revenue to reflect assessment
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. 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? Y3 s3sYbz=ng,ec`8tF +
by the grantor's fractional interest in the real estate. Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . P.O. County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . 7 0 obj
Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. _4fh)iX2z$bR90#[D These factors are the mathematical reciprocals of the actual common level ratio. assessment base change effective 1/1/2013, 43 Pa.B. CERTIFICATION OF AVERAGE RATIOS. [Kfztg&rAZW
Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. Interested in doing business in Pennsylvania? What is the Pre-Determined Ratio (PDR)? Daniel B. Evans, Attorney at Law. 560 0 obj
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(The common level ratio factors are the mathematical reciprocals of the common level ratios.). Philadelphia, PA 19118. pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. 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! [6] Adjusted by the Department of Revenue to reflect an assessment
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After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . NLgzsg COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . 5 0 obj
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. Original Certification October 1, 2022 . effective until STEB certifies the 2012 factor. %%EOF
Evans Law Office.
These factors are the mathematical reciprocals of the actual common level ratios. from tax, the tax is based on the greater of (a) the actual
2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . Common Level Ratio Factor - Enter the common. (6/28/2008). effective until STEB certifies the 2012 factor. compiled by the State Tax Equalization Board in 20 1 8 . Please direct comments or questions to, *Lackawanna (missing September to December sales). 6 0 obj
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assessment ratio change effective January 1, 2013. Law Office Daniel
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