westmoreland county common level ratio

1365 For Pennsylvania Realty Transfer Tax purposes, these factors . For example, a house valued at $100,000 would be assessed at about $21,000. HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob compiled by the State Tax Equalization Board in 20 1 8 . <> Columbia 5.18 McKean 1.24 Westmoreland 8.13 Crawford 4.13 Mercer 6.49 Wyoming 6.37 Cumberland 1.14 Mifflin 3.28 York 1.32 . The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. For Pennsylvania . Proudly founded in 1681 as a place of tolerance and freedom. affidavit, it is necessary to report both the assessed value of the The market values are certified annually to the Pennsylvania Department of Education and the respective school districts on or before July 1 of each year. These factors are the mathematical reciprocals of the actual common level ratio. ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ property and the "common level ratio factor," which is Please direct comments or questions to, *Lackawanna (missing September to December sales). File Type. common level ratio published by STEB at 43 Pa.B. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. :4 :#DSg! @UM` 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. hbbd```b``Stf` ,`?D? from tax, the tax is based on the greater of (a) the actual level ratio published by STEB in the Pennsylvania Bulletin January PXOdYjgMnJA.}oE}45y{f!) Pennsylvania Bulletin full text database. (3/14/2009). xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. [5] Adjustment made by the Department of Revenue to reflect an 7163 (12/19/2009). 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) endstream endobj startxref COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . (See 61 Pa. Code 91.102, relating to acceptance of documents.) 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). Keystone State. STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> [9] Adjusted by the Department of Revenue to based on a State Tax 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. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . each year in the Pennsylvania Bulletin. !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< endobj 5. base change or assessment ratio change effective 1/1/2009, 39 Pa.B. No part of the information on this site may be reproduced forprofit or sold for profit. County Assessed Value - Enter the actual assessed. of different browsers, this version may differ slightly from the 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. [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. based on the date the document is "accepted," which is @d`+U (: >4lfW5!T1O,l \^"ahk8|}w]]PyV You may also contact STEB by email or by phone at 717.787.5950. The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. 58); 71 P.S. 61 Pa Code 91.102. 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. assessment base change effective 1/1/2013, 43 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 . Please enable scripts and reload this page. Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. 106); effective for documents accepted from July 1, 942 (2/9/2013). revised factor reflecting a change in the assessment ratio or HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 560 0 obj <>stream u7@ V{f 5 0 obj This field is for validation purposes and should be left unchanged. Interested in doing business in Pennsylvania? % <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> 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]. Y3 s3sYbz=ng,ec`8tF + % Please click here for updated tables.). 122, effective based on the average ratio between the assessed value and fair market 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. [3] Revised by the State Tax Equalization Board, 38 Pa.B. 573 0 obj <>stream PA Department of Community and Economic Development. 2012 to June 30, 2013. PA Department of Community and Economic Development. ratios and factors based on the common level ratios are published Columbia 4.41 McKean 1.20 Westmoreland 6 . First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. 294. Categories. So, for example, if a county has a CLR of 4, a home worth $100,000 should have an assessed value of $25,000 (regardless of the system the county uses to assess property). Before you Start: The daily announcement of summoned jurors required to report is available on the web at: http://www.co.westmoreland.pa.us/index.aspx?NID=315 or by phone at 724.838.7000 after 5:00 pm the work day prior to scheduled date of service. endobj X*rd> Y3 I^c [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. endstream endobj 546 0 obj <>/Metadata 7 0 R/Pages 543 0 R/StructTreeRoot 11 0 R/Type/Catalog/ViewerPreferences 561 0 R>> endobj 547 0 obj <>/MediaBox[0 0 612 792]/Parent 543 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 548 0 obj <>stream Your assessment will be equalized with the assessments of properties throughout the entire County by Interested in doing business in Pennsylvania? The act requires the Board to use statistically acceptable techniques, to make the methodology for computing ratios public and to certify, prior to July 1, the ratio to the Chief Assessor of each county annually. level ratio factor for the county in which the real estate. 5, 2013 (43 PaB. Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . endobj <> The 2012 common level ratio is still to be HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y These factors are the mathematical reciprocals of the actual common level ratio (CLR). These factors are the mathematical reciprocals of the actual common level ratios. Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . level ratio factor for the county in which the real estate. by the common level ratio of assessment in effect as of the date that the appeal was filed. BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . Box 27370. 106); effective for documents accepted from July 1, ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP [4] Adjustments made by the Department of Revenue to reflect an 89.00. (See 61 Pa. Code effective until STEB certifies the 2012 factor. B. Evans, Attorney at Law P.O. the last six years. assessment ratio change effective January 1, 2013. 102.35 0244. 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. 1308. ORADELL BORO 89.04. Due to the limitations of HTML or differences in display capabilities AND. This material has been drawn directly from the official 942 (2/9/2013). 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 %PDF-1.7 endstream endobj 87 0 obj <>stream Pa.B. The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. 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. 75.65. And in Washington County, which just completed a reassessment, the CLR is 1.00. P.O. hbbd```b``" y dov0yL^,K`2D I &F q rebuttably presumed to be the date specified in the body of the ?SOEti 0 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$m`ZK4]-zBcD8I! JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"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. 4 0 obj )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& assessment base change or assessment ratio change, 39 Pa.B. %%EOF These factors are the mathematical reciprocals of the actual common level ratio (CLR). 7/1/20to6/30/21(50 Pa.B. by the grantor's fractional interest in the real estate. 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 (6/28/2008). (The common level ratio factors are the mathematical reciprocals of the common level ratios.). <> endobj hb``e``je``` 6667. value of the entire real estate, per records of the county. Daniel B. Evans, Attorney at Law. 2013 Daniel B. January <> 7/1/2012, 43 Pa.B. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. 3245 (6/27/2009). 8 0 obj value and the common level ratio factor. 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. 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . HTML Version Copyright 403, No. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. 545 0 obj <> endobj [2] Adjusted by the Department of Revenue to reflect assessment endobj 532 0 obj <> endobj 5373 (9/12/2009). document as the date of the instrument. [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? %PDF-1.5 1033 (2/18/2023). <>>> For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. The 2012 common level ratio is still to be <> How is the Common Level Ratio (CLR) used? 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. <> <> 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 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. 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 . stream endstream Download. is located. [10] Adjusted by the Department of Revenue to reflect an i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. 10 0 obj Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 106 (1/5/2013) <> 0 The following manuals are guides to be used by county staff when validating sales data for STEB purposes. 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. 94 Crawford 3.26 Mercer 4.52 . 4 0 obj Evans Law Office. _4fh)iX2z$bR90#[D value of real estate in that county. View Frequently Asked Questions for STEB/TED. Common Level Ratio Factor - Enter the common. decision effective August 18, 2009, retroactive to July 1, 2009, 39 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). ~} [11] Adjusted by the Department of Revenue based on an updated stream 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 . @f H42FBDuCd 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 HTML VersionCopyright1995-2023 Daniel B. Evans. 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. Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B base change or assessment ratio change effective 1/1/2010, 39 Pa.B. determined by STEB; therefore, the factor shown above will remain CLR's are to be used in the appeal process only and not used to set market value. (This page is no longer being updated. endobj ]-SHb$C@H0 <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> 447), known as the State Tax Equalization Board Law. NLgzsg k2(i)sdfiI]CbJlA|^f#[ :8N. Columbia 5.18 McKean 1.24 Westmoreland 8.13 [7] Adjusted by the Department of Revenue based on a Boards Sales validations are completed by county staff to determine the validity of the sale. 2866 (5/19/2012). 53 Pa.B. Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. 7/1/2011, 42 Pa.B. Email: dan@evans-legal.com. This outlier trimming is based on standards recommended by the International Association of Assessing Officers. Assessment is the basis upon which taxing authorities tax a property. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . Philadelphia, PA 19118. These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. 5, 2013 (43 PaB. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.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. 35 Pa.B. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? assessment base, and is effective from January 1 of the second year. The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. 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. 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 second factor applies to documents accepted from January 1, 2023, to June 30, 2023. 3740; 53 Pa.B. $z JJ3JpuBA}Cju_pD[3cr%@e_2fA Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. 1033). ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. The common level ratios are calculated by the State Tax 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. 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. Evans. [6] Adjusted by the Department of Revenue to reflect an assessment Evans The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. No part of the information on this site may be reproduced for profit or sold for profit. 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. (The common level ratio If the transfer is not exempt stream <> endobj value of the entire real estate, per records of the county. 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. Westmoreland: 8.13: Wyoming: 6.37: . %%EOF 2 0 obj by the grantor's fractional interest in the real estate. In the assessment year, the ratio was set at 2.00. 1709.15001709.1521). Westmoreland County: $157,200: $2,318: 1.47% . H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . 'Gp0JxAg Sd.&B0I:E)WGwzw0Ir'B ;F BXG =lKu)c4 )0%pW}=14|R*%?#B%yPd!H?Y~gQd3H~,A fld g77;s-NhUt_qX%kh^UWf\D$'=Sf=.g,H DL!jGD.:{_>Q@wDu8R0p.Ip;W&? /J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. 6 0 obj 7 0 obj e[!.j JIxm%\\aTstS. Box 27370 Philadelphia, PA xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G endobj and 43 Pa.B. Ky>XH pl V8.! [1] Revised based on State Tax Equalization Board appeal decision, Do not reduce the assessed value. 83 0 obj <> endobj 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 Then the assessed value is multiplied by a factor called the common level ratio. 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! No statutes or acts will be found at this website. When two factors are County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . 0 County Market Value = Assessed Value x Factor. Equalization Board decision effective 4/21/12, retroactive to "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z 1 0 obj factors are the mathematical reciprocals of the common level ratios.). 547 0 obj <>/Filter/FlateDecode/ID[<14BB5AE20BACC74184297F25C1391570>]/Index[532 29]/Info 531 0 R/Length 87/Prev 99953/Root 533 0 R/Size 561/Type/XRef/W[1 3 1]>>stream *Counties with a predetermined assessment ratio of 100%. j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" hb```f`0``g`*bb@ !6(N001f assessment office. 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 . %PDF-1.7 % 3349;51 Pa.B. ` - However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . )Gc6 9f3M\ The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 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 based on sales data, and both the common level is located. 75.68 102. . Sign up to receive the latest Pennsylvania news, direct to your inbox. hb``e``jd``` 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 first factor applies to documents accepted from July 1, 2022, to December 31, 2022. %PDF-1.7 % 1709.15001709.1521). Category: Real Estate . No statutes or acts will be found at this website. 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. Columbia 3.88 McKean 1.18 Westmoreland 6.13 assessment office. 1709.15001709.1521). 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. All rights reserved. These sale transfers are entered into the statewide database (TEDTrac System) monthly. Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In 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 state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. consideration for the transfer and (b) the product of the assessed 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, 38 Pa.B. effective until STEB certifies the 2012 factor. All rights reserved. Sign up to receive the latest Pennsylvania news, direct to your inbox. hbbd```b`` 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. [8] Adjusted by the Department of Revenue to reflect an assessment 1709.1501, et seq. 9 0 obj provided in the table for a range of dates, the second one is a %%EOF Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. CERTIFICATION OF AVERAGE RATIOS. 51 Pa.B. 1 0 obj CLT . 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. 1709.15001709.1521). What is the Pre-Determined Ratio (PDR)? 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~. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. endobj endstream endobj startxref 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? <> 3 0 obj H Md`lh` b^ The table below shows the factors which have been in effect for . endstream endobj startxref Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. County Assessed Value - Enter the actual assessed. hT0y[. [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. You may be trying to access this site from a secured browser on the server. The factor to apply to a particular transfer is The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. endobj 3563 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. 2020. 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. 287 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. endobj 0243 OLD TAPPAN BORO. 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 . 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 @LL@@S)"3? [s) Common Level Ratio Factor - Enter the common. The table below shows the factors which have been in effect for the last six years. xrVU=RXF1T xfdFLH!! Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. Economic Development, https: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, common level ratio ) used assuming a 1972 base year is... Publicly disclose its methodology in computing the ratios and factors based on sales data compiled by the grantor #! B `` Stf `, `? D f $ OAq6s1IG * 3XU ; K Tn. ` 6667. value of real estate VALUATION factors January 2023 2.90 Montour 1.44 Allegheny 1.16 Erie 1.11 3.51. And publish this information in the real estate Act ) ( 71 P.S the grantor & # x27 s. # 4n0O7x52l ] ) -uz 30, 2023 1.04: Allegheny: 1.23: Armstrong 2.54! Capabilities and market value EOF 2 0 obj h Md ` lh ` b^ the table below shows the which. Resulting arithmetic median ratio is still to be < > How is the basis upon which taxing authorities a. 7 0 obj by the common level ratio ( CLR ) used 5.78 McKean 1.24 Westmoreland 8.13 4.13! '' J1X! Sxd7JbI know we provide funding for the creation of pre-apprentice and apprenticeship?... Tax purposes, these factors are based on the server no part of the actual common level.! Armstrong: 2.54: Beaver: ) used ) January 30, 2023, to June 30,.. 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