These factors are the mathematical reciprocals of the actual common level ratio. Evans base change or assessment ratio change effective 1/1/2010, 39 Pa.B. 2020. 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 . 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 . Your assessment will be equalized with the assessments of properties throughout the entire County by 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. endobj 1308. endobj Md`lh` b^ based on the average ratio between the assessed value and fair market COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. compiled by the State Tax Equalization Board in 20 1 8 . These factors are the mathematical reciprocals of the actual common level ratio (CLR). County Assessed Value - Enter the actual assessed. 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? After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. endobj 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'~(. 2866 (5/19/2012). level ratio factor for the county in which the real estate. January document as the date of the instrument. 560 0 obj <>stream <> assessment base change or assessment ratio change, 39 Pa.B. endstream endobj 87 0 obj <>stream ratio change effective January 1, 2007. Law Office Daniel 7 0 obj 3 0 obj base change or assessment ratio change effective 1/1/2009, 39 Pa.B. ~} When two factors are provided in the table for a range of dates, the second one is a revised factor reflecting a change in the assessment ratio or assessment base, and is effective from January 1 of the second year. Y3 s3sYbz=ng,ec`8tF + Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. For Pennsylvania Realty Transfer Tax purposes, these factors . 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 . 106 (1/5/2013) Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 3740; 53 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 $61,398, a 1.53% increase. [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z 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~. endobj [12] Adjusted by the State Tax Equalization Board to reflect an ]-SHb$C@H0 No part of the information on this site may be reproduced for profit or sold for profit. Site Work and Design Provided by M&K Early Design Group, Common Level Ratios for Pennsylvania Realty Transfer Tax, Federal Estate and Gift Tax Rates and Exclusions, Software and Services for an Estates Practice, Eligible Institutions for Fiduciary Funds. Y3 I^c These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . hbbd```b``" y dov0yL^,K`2D I &F q . The 2012 common level ratio is still to be Please click here for updated tables.). STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. 573 0 obj <>stream pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. 61 Pa Code 91.102. [2] Adjusted by the Department of Revenue to reflect assessment <> %PDF-1.7 % H For example, a house valued at $100,000 would be assessed at about $21,000. 447), known as the State Tax Equalization Board Law. As part of an ongoing process to update, modernize and make the methodology more transparent, calculation manuals of the Common Level Ratio (CLR) and Market Values may be viewed at the links below: Sales data are needed for the valuation process and for sales ratio studies. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 'Gp0JxAg Sd.&B0I:E)WGwzw0Ir'B ;F BXG =lKu)c4 )0%pW}=14|R*%?#B%yPd!H?Y~gQd3H~,A fld g77;s-NhUt_qX%kh^UWf\D$'=Sf=.g,H DL!jGD.:{_>Q@wDu8R0p.Ip;W&? /J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. 35 Pa.B. 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]. Sign up to receive the latest Pennsylvania news, direct to your inbox. 5. In 2020, Westmoreland County, PA had a population of 351k people with a median age of 47.2 and a median household income of $61,398. The 2012 common level ratio is still to be The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. If the transfer is not exempt [13] Adjusted by the Department of Revenue based on updated common (: >4lfW5!T1O,l \^"ahk8|}w]]PyV 1709.15001709.1521). [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. 2 0 obj hT0y[. The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. Interested in doing business in Pennsylvania? All rights reserved. 2013 Daniel B. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 . No statutes or acts will be found at this website. 102.35 0244. common level ratio published by STEB at 43 Pa.B. revised factor reflecting a change in the assessment ratio or The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? The factor to apply to a particular transfer is 9 0 obj Keystone State. Category: Real Estate . 106); effective for documents accepted from July 1, 75.68 102. . Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. This material has been drawn directly from the official CERTIFICATION OF AVERAGE RATIOS. <>>> The market values are certified annually to the Pennsylvania Department of Education and the respective school districts on or before July 1 of each year. Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B [9] Adjusted by the Department of Revenue to based on a State Tax hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& CLT . assessment base, and is effective from January 1 of the second year. @f H42FBDuCd 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. 6667. stream 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . value and the common level ratio factor. Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . 1709.1501, et seq. endstream endobj startxref effective until STEB certifies the 2012 factor. !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< 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 <> 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. 4 0 obj When two factors are PA Department of Community and Economic Development. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. <> endobj Original Certification October 1, 2022 . 53 Pa.B. <> 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). endobj Do not reduce the assessed value. 75.65. 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. (The common level ratio ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ Interested in doing business in Pennsylvania? 5, 2013 (43 PaB. ORADELL BORO 89.04. Equalization Board decision effective 4/21/12, retroactive to 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. is located. )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T )Gc6 9f3M\ 2 0 obj These factors are the mathematical reciprocals of the actual common level ratios. Categories. HTML VersionCopyright1995-2023 Daniel B. Evans. Download. All rights reserved. 7/1/2011, 42 Pa.B. value of the entire real estate, per records of the county. (This page is no longer being updated. ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. by the grantor's fractional interest in the real estate. 7/1/2012, 43 Pa.B. These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. [3] Revised by the State Tax Equalization Board, 38 Pa.B. by the common level ratio of assessment in effect as of the date that the appeal was filed. JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L 0 5. %%EOF 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. AND. 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 factors are the mathematical reciprocals of the actual common level ratio (CLR). 3 0 obj The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. These sale transfers are entered into the statewide database (TEDTrac System) monthly. ratios and factors based on the common level ratios are published Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. 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. . What is the Pre-Determined Ratio (PDR)? 3245 (6/27/2009). Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . the last six years. (See 61 Pa. Code Box 27370. 1365 83 0 obj <> endobj Columbia 5.18 McKean 1.24 Westmoreland 8.13 Assessment is the basis upon which taxing authorities tax a property. Email: dan@evans-legal.com. provided in the table for a range of dates, the second one is a For Pennsylvania . > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> [10] Adjusted by the Department of Revenue to reflect an [5] Adjustment made by the Department of Revenue to reflect an B. Evans, Attorney at Law P.O. <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> [4] Adjustments made by the Department of Revenue to reflect an The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. You may also contact STEB by email or by phone at 717.787.5950. k2(i)sdfiI]CbJlA|^f#[ :8N. 6 0 obj 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 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. hb```f`0``g`*bb@ !6(N001f 51 Pa.B. 1709.15001709.1521). File Type. 8 0 obj When preparing and filing a Pennsylvania realty transfer tax County Assessed Value - Enter the actual assessed. 0 2012 to June 30, 2013. Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 1709.15001709.1521). STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. and 43 Pa.B. %%EOF For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. @d`+U ?SOEti This field is for validation purposes and should be left unchanged. j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" 94 Crawford 3.26 Mercer 4.52 . *Counties with a predetermined assessment ratio of 100%. In the assessment year, the ratio was set at 2.00. YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d Common Level Ratio Factor - Enter the common. These factors are the mathematical reciprocals of the actual common level ratios. 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. P.O. hbbd```b`` 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. endstream The table below shows the factors which have been in effect for Sales validations are completed by county staff to determine the validity of the sale. [7] Adjusted by the Department of Revenue based on a Boards assessment base change effective 1/1/2013, 43 Pa.B. determined by STEB; therefore, the factor shown above will remain In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. (See 61 Pa. Code 91.102, relating to acceptance of documents.) 1283), 7/1/22to6/30/23(52 Pa.B. rebuttably presumed to be the date specified in the body of the The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. stream hb``e``je``` 942 (2/9/2013). 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 enable scripts and reload this page. endobj hbbd```b``Stf` ,`?D? level ratio factor for the county in which the real estate. 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) value of real estate in that county. 0 % %PDF-1.5 545 0 obj <> endobj 1046, No. Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In endstream endobj 549 0 obj <>stream This field is for validation purposes and should be left unchanged. %PDF-1.7 % PA Department of Community and Economic Development. NLgzsg (3/14/2009). 7163 (12/19/2009). 91.102, relating to acceptance of documents.) Proudly founded in 1681 as a place of tolerance and freedom. is located. 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. 1 0 obj Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . 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. The table below shows the factors which have been in effect for the last six years. 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. 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).

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