endobj 1046, No. 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. This outlier trimming is based on standards recommended by the International Association of Assessing Officers. CERTIFICATION OF AVERAGE RATIOS. endobj assessment office. compiled by the State Tax Equalization Board in 20 1 8 . each year in the Pennsylvania Bulletin. 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 . 560 0 obj <>stream $z JJ3JpuBA}Cju_pD[3cr%@e_2fA 1283), 7/1/22to6/30/23(52 Pa.B. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . Pennsylvania Department of Community and Economic Development, https://dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, Common Level Tax Ratios (7-1-2020 to 6-30-2021). These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. 1 0 obj PA Department of Community and Economic Development. Daniel B. Evans, Attorney at Law. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> official printed version. <> hT0y[. xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. [6] Adjusted by the Department of Revenue to reflect an assessment When two factors are %PDF-1.5 0 (: >4lfW5!T1O,l \^"ahk8|}w]]PyV This material has been drawn directly from the official 89.00. 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 ]-SHb$C@H0 determined by STEB; therefore, the factor shown above will remain The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. Columbia 4.41 McKean 1.20 Westmoreland 6 . hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& @d`+U No statutes or acts will be found at this website. 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. 573 0 obj <>stream <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> hbbd```b`` BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. 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! Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? You may be trying to access this site from a secured browser on the server. 1709.15001709.1521). Telephone: (866) 348-4250. 35 Pa.B. Box 27370. endobj common level ratio published by STEB at 43 Pa.B. by the grantor's fractional interest in the real estate. All rights reserved. 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. affidavit, it is necessary to report both the assessed value of the HTML VersionCopyright1995-2023 Daniel B. Evans. from tax, the tax is based on the greater of (a) the actual endstream endobj 87 0 obj <>stream [9] Adjusted by the Department of Revenue to based on a State Tax Your assessment will be equalized with the assessments of properties throughout the entire County by effective until STEB certifies the 2012 factor. H Y3 I^c level ratio factor for the county in which the real estate. The common level ratios are calculated by the State Tax Sales validations are completed by county staff to determine the validity of the sale. i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! 83 0 obj <> endobj County Assessed Value - Enter the actual assessed. Westmoreland: 8.13: Wyoming: 6.37: . The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. Evans Law Office. 294. STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! effective until STEB certifies the 2012 factor. [5] Adjustment made by the Department of Revenue to reflect an (6/28/2008). 6 0 obj u7@ V{f ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP provided in the table for a range of dates, the second one is a . 3 0 obj Westmoreland County: $157,200: $2,318: 1.47% . 9 0 obj As part of an ongoing process to update, modernize and make the methodology more transparent, calculation manuals of the Common Level Ratio (CLR) and Market Values may be viewed at the links below: Sales data are needed for the valuation process and for sales ratio studies. based on the average ratio between the assessed value and fair market 7/1/2012, 43 Pa.B. [4] Adjustments made by the Department of Revenue to reflect an H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? ~} 1709.15001709.1521). File Type. The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . 0 endstream endobj startxref ratio change effective January 1, 2007. 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. 5373 (9/12/2009). k2(i)sdfiI]CbJlA|^f#[ :8N. %PDF-1.7 % Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. 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 (The common level ratio factors are the mathematical reciprocals of the common level ratios.). endstream 6667. <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> 4 0 obj The 2012 common level ratio is still to be Equalization Board based on sales data, and both the common level When preparing and filing a Pennsylvania realty transfer tax How is the Common Level Ratio (CLR) used? assessment base change or assessment ratio change, 39 Pa.B. NLgzsg 942 (2/9/2013). 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. These factors are the mathematical reciprocals of the actual common level ratio. PXOdYjgMnJA.}oE}45y{f!) (See 61 Pa. Code 91.102, relating to acceptance of documents.) The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. consideration for the transfer and (b) the product of the assessed Interested in doing business in Pennsylvania? County Assessed Value - Enter the actual assessed. !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< January 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? 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]. <> assessment base, and is effective from January 1 of the second year. 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. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 1 0 obj Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. Law Office Daniel %PDF-1.7 % 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! 5, 2013 (43 PaB. value and the common level ratio factor. 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. County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . The methodology used is to include every valid sale as verified by the county assessor. hbbd```b``" y dov0yL^,K`2D I &F q These factors are the mathematical reciprocals of the actual common level ratio (CLR). Columbia 3.88 McKean 1.18 Westmoreland 6.13 What is the Pre-Determined Ratio (PDR)? 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. 2 0 obj 2012 to June 30, 2013. The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. Common Level Ratio Factor - Enter the common. Please enable scripts and reload this page. 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. <> Do not reduce the assessed value. 91.102, relating to acceptance of documents.) assessment base change effective 1/1/2013, 43 Pa.B. %PDF-1.7 % 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 Due to the limitations of HTML or differences in display capabilities 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. 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. % 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . endobj First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. Box 27370 Philadelphia, PA 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 . [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. 1308. assessment base change or assessment ratio change, 38 Pa.B. YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d @LL@@S)"3? [s) These factors are the mathematical reciprocals of the actual common level ratio (CLR). <> The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. [10] Adjusted by the Department of Revenue to reflect an )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T (The common level ratio endstream endobj 549 0 obj <>stream Columbia 5.78 McKean 1.24 Westmoreland 9.09 Crawford 4.69 Mercer 6.99 Wyoming 7.04 Cumberland 1.17 Mifflin 3.51 York 1.52 . The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. based on the date the document is "accepted," which is COUNTY CLR FACTOR COUNTY CLR FACTOR Adams .91 Elk 2.90 Montour 1.44 Allegheny 1.16 Erie 1.11 Northampton 3.51 Armstrong 2.42 Fayette 1.40 Northumberland 4.83 . LQ5th+Z|iI 5^H{tD1A%\Qz4 U$<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  2012 to June 30, 2013. value of the entire real estate, per records of the county. PA Department of Community and Economic Development. is located. 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.