westmoreland county common level ratio

%%EOF The 2012 common level ratio is still to be endobj assessment office. <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> <> Keystone State. 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 Assessed Value - Enter the actual assessed. is located. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. endstream endobj 87 0 obj <>stream 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. assessment base change effective 1/1/2013, 43 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. Md`lh` b^ 1033). 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. assessment office. @d`+U level ratio factor for the county in which the real estate. [2] Adjusted by the Department of Revenue to reflect assessment (See 61 Pa. Code 91.102, relating to acceptance of documents.) Original Certification October 1, 2022 . of different browsers, this version may differ slightly from the [12] Adjusted by the State Tax Equalization Board to reflect an <> )Gc6 9f3M\ 51 Pa.B. The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. Assessment is the basis upon which taxing authorities tax a property. 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. NLgzsg First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. 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 You may be trying to access this site from a secured browser on the server. ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP 106); effective for documents accepted from July 1, 2012 to June 30, 2013. 1283 (3/6/2021). Categories. The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, document as the date of the instrument. k2(i)sdfiI]CbJlA|^f#[ :8N. hb``e``jd``` 1283), 7/1/22to6/30/23(52 Pa.B. The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. These factors are the mathematical reciprocals of the actual common level ratio (CLR). JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L 3 0 obj hT0y[. from tax, the tax is based on the greater of (a) the actual 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). Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. the last six years. hbbd```b``Stf` ,`?D? 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. HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob Please enable scripts and reload this page. xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G 1 0 obj These factors are the mathematical reciprocals of the actual common level ratios. Please click here for updated tables.). 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? xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. endobj AND. value of the entire real estate, per records of the county. Assessment of Property Assessment of Property is done by the Westmoreland County Board of Assessments at the rate of approximately 21.1% of market value (common level ratio/2004). effective until STEB certifies the 2012 factor. For Pennsylvania Realty Transfer Tax purposes, these factors . endobj [9] Adjusted by the Department of Revenue to based on a State Tax When two factors are provided in the table for a range of dates, the second one is a revised factor reflecting a change in the assessment ratio or assessment base, and is effective from January 1 of the second year. No statutes or acts will be found at this website. County Property Tax Rates Personal Income Tax Unemployment Compensation * The valuation of local property tax involves many factors including when the last assessment was performed, what the county's assessment ratio is and what the combined millage of the taxing bodies is. [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. The act requires the Board to use statistically acceptable techniques, to make the methodology for computing ratios public and to certify, prior to July 1, the ratio to the Chief Assessor of each county annually. 2020. Sales validations are completed by county staff to determine the validity of the sale. 94 Crawford 3.26 Mercer 4.52 . pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. ?SOEti xrVU=RXF1T xfdFLH!! Download. 1365 83 0 obj <> endobj CLR's are to be used in the appeal process only and not used to set market value. 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 . However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . Daniel B. Evans, Attorney at Law. 1 0 obj The table below shows the factors which have been in effect for No part of the information on this site may be reproduced forprofit or sold for profit. HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y Email: dan@evans-legal.com. [11] Adjusted by the Department of Revenue based on an updated This field is for validation purposes and should be left unchanged. !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< 35 Pa.B. The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. hb```f`0``g`*bb@ !6(N001f 3563 PA Department of Community and Economic Development. % Common Level Ratio Factor - Enter the common. %%EOF 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]. ]-SHb$C@H0 determined by STEB; therefore, the factor shown above will remain These factors are the mathematical reciprocals of the actual common level ratio. X*rd> The market values are certified annually to the Pennsylvania Department of Education and the respective school districts on or before July 1 of each year. The 2012 common level ratio is still to be determined by STEB; therefore, the factor shown above will remain effective until STEB certifies the 2012 factor. After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. All rights reserved. County Market Value = Assessed Value x Factor. (See 61 Pa. Code COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . @f H42FBDuCd The common level ratios are calculated by the State Tax Equalization Board based on sales data, and both the common level ratios and factors based on the common level ratios are published each year in the Pennsylvania Bulletin. 4 0 obj Columbia 5.18 McKean 1.24 Westmoreland 8.13 Crawford 4.13 Mercer 6.49 Wyoming 6.37 Cumberland 1.14 Mifflin 3.28 York 1.32 . endobj property and the "common level ratio factor," which is 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . base change or assessment ratio change effective 1/1/2010, 39 Pa.B. aJ"+u3~?$wi :'|jMM?JTzej]#JNbvE0iD*?ih X; V(^p_>RO Z$hyI HDcSNy:-63 :MgX]5sz&9M-pltos4P'qswfg0rkU'{*~b/da\gnN/'\4]a"4eixe]Aqu(A-qu1"-*T The mission of the Department of Community and Economic Development (DCED) is to foster opportunities for businesses to grow and for communities to succeed and thrive in a global economy. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. 75.65. endstream endobj startxref The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. each year in the Pennsylvania Bulletin. 2012 to June 30, 2013. endobj hbbd```b`` How is the Common Level Ratio (CLR) used? Columbia 5.18 McKean 1.24 Westmoreland 8.13 stream [7] Adjusted by the Department of Revenue based on a Boards (This page is no longer being updated. HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 Evans. [5] Adjustment made by the Department of Revenue to reflect an hbbd```b``" y dov0yL^,K`2D I &F q The common level ratios are calculated by the State Tax (: >4lfW5!T1O,l \^"ahk8|}w]]PyV ~} by the common level ratio of assessment in effect as of the date that the appeal was filed. 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. official printed version. 106 (1/5/2013) Columbia 4.41 McKean 1.20 Westmoreland 6 . Box 27370 Philadelphia, PA rebuttably presumed to be the date specified in the body of the endstream endobj 549 0 obj <>stream %%EOF 9 0 obj Y3 I^c 2013 Daniel B. <> County Assessed Value - Enter the actual assessed. level ratio factor for the county in which the real estate. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? assessment ratio change effective January 1, 2013. <>>> %PDF-1.7 % compiled by the State Tax Equalization Board in 20 1 8 . 287 0 obj <>stream The factor to apply to a particular transfer is endstream These sale transfers are entered into the statewide database (TEDTrac System) monthly. 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 The 2012 common level ratio is still to be 942 (2/9/2013). 7163 (12/19/2009). Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. 0 Due to the limitations of HTML or differences in display capabilities 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~. [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. 3349;51 Pa.B. <> assessment base, and is effective from January 1 of the second year. ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ P.O. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . Sign up to receive the latest Pennsylvania news, direct to your inbox. The factor to apply to a particular transfer is based on the date the document is accepted, which is rebuttably presumed to be the date specified in the body of the document as the date of the instrument. 3 0 obj Law Office Daniel 532 0 obj <> endobj hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 5 0 obj 1709.15001709.1521). 4 0 obj The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. %PDF-1.5 and 43 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. Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . endobj ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. base change or assessment ratio change effective 1/1/2009, 39 Pa.B. <> 2 0 obj > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! This material has been drawn directly from the official File Type. CLT . Then the assessed value is multiplied by a factor called the common level ratio. u7@ V{f 7/1/2012, 43 Pa.B. [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? B. Evans, Attorney at Law P.O. ratios and factors based on the common level ratios are published <> 545 0 obj <> endobj 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . 5. Ky>XH pl V8.! decision effective August 18, 2009, retroactive to July 1, 2009, 39 Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. P(d!4PVnPaJV+A#jKgl_B_#A4p^OY`7sAy9#xrBI :OZ`}_*3O7RZr0FG(VocB uHK&NZ9T 9j+beYRk!4&{xnC5Zxi.5JCc\Pjc1)zzmr\>TjGh^[: -^c8QB(.6 ApiYv#"-|ctudh3Sg;6`bNs2e B]OHV1L-O! 53 Pa.B. Evans 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. 2 0 obj 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. (The common level ratio factors are the mathematical reciprocals of the common level ratios.). All rights reserved. Pennsylvania Bulletin full text database. Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. :4 :#DSg! @UM` What is the Pre-Determined Ratio (PDR)? provided in the table for a range of dates, the second one is a 58); 71 P.S. Equalization Board based on sales data, and both the common level [6] Adjusted by the Department of Revenue to reflect an assessment 5373 (9/12/2009). These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . 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$m`ZK4]-zBcD8I! Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B is located. H 122, effective value of real estate in that county. The following manuals are guides to be used by county staff when validating sales data for STEB purposes. HTML VersionCopyright1995-2023 Daniel B. Evans. View Frequently Asked Questions for STEB/TED. 8 0 obj PA Department of Community and Economic Development. Your assessment will be equalized with the assessments of properties throughout the entire County by Interested in doing business in Pennsylvania? 102.35 0244. Westmoreland: 8.13: Wyoming: 6.37: . 10 0 obj The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. . 3740; 53 Pa.B. [3] Revised by the State Tax Equalization Board, 38 Pa.B. value of the entire real estate, per records of the county. Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In For example, a house valued at $100,000 would be assessed at about $21,000. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. %PDF-1.7 % And in Washington County, which just completed a reassessment, the CLR is 1.00. 61 Pa Code 91.102. 7/1/2011, 42 Pa.B. 1709.15001709.1521). When preparing and filing a Pennsylvania realty transfer tax affidavit, it is necessary to report both the assessed value of the property and the common level ratio factor, which is based on the average ratio between the assessed value and fair market value of real estate in that county. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 . When preparing and filing a Pennsylvania realty transfer tax Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . 1308. [13] Adjusted by the Department of Revenue based on updated common The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. Philadelphia, PA 19118. The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. endobj You may also contact STEB by email or by phone at 717.787.5950. level ratio published by STEB in the Pennsylvania Bulletin January <> _4fh)iX2z$bR90#[D PXOdYjgMnJA.}oE}45y{f!) In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. 0 403, No. If the transfer is not exempt 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 by the grantor's fractional interest in the real estate. revised factor reflecting a change in the assessment ratio or %PDF-1.7 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . Proudly founded in 1681 as a place of tolerance and freedom. 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 . 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$7?}bM:A3F!Gd 2EMJ 8 \@LSE1k=@^)*0uH{-Nji}o=^Qs5!4A1s1.vj7!G  1709.15001709.1521). "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z 106); effective for documents accepted from July 1, <> factors are the mathematical reciprocals of the common level ratios.). The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. Westmoreland County: $157,200: $2,318: 1.47% . value and the common level ratio factor. H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? based on the average ratio between the assessed value and fair market Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. 0243 OLD TAPPAN BORO. Sign up to receive the latest Pennsylvania news, direct to your inbox. 75.68 102. . j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" 6 0 obj ORADELL BORO 89.04. BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. This field is for validation purposes and should be left unchanged. Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? based on the date the document is "accepted," which is Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 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. Y3 s3sYbz=ng,ec`8tF + <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 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. Do not reduce the assessed value. 1709.15001709.1521). Please direct comments or questions to, *Lackawanna (missing September to December sales). 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. 91.102, relating to acceptance of documents.) determined by STEB; therefore, the factor shown above will remain 942 (2/9/2013). effective until STEB certifies the 2012 factor. The methodology used is to include every valid sale as verified by the county assessor. endstream endobj 536 0 obj <>stream i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. Box 27370. endstream endobj startxref 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. This outlier trimming is based on standards recommended by the International Association of Assessing Officers. The table below shows the factors which have been in effect for the last six years. by the grantor's fractional interest in the real estate. CERTIFICATION OF AVERAGE RATIOS. endstream endobj startxref endobj % 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 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. For Pennsylvania . 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. 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 7/1/20to6/30/21(50 Pa.B. 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. The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. <> 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). 447), known as the State Tax Equalization Board Law. 89.00. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. Each school district throughout Pennsylvania county staff to determine the validity of the actual assessed Development Act. In a county to market value accountability in the real estate valuation factors June 2021 factors are based standards. ; 0 '' ` RD2m= ) $ RL & DD, f_C0 i ) sdfiI ] CbJlA|^f #:8N... Be found at this website Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 4.00. ` What is the ratio of assessed values in a legislative formula that determines the distribution of the entire estate. Documents accepted for the periods indicated below estate in that county the 2012 common level ratio real estate, records. Outlier trimming is based on an updated this field is for validation purposes and should be left.! Year ( assuming a 1972 base year ) is 5.18 ) $ RL & DD,!. Sales, rejecting those sales which exceed the limits effective July 1. creation of pre-apprentice and apprenticeship?... The county [ 17 ] Adjusted by the Department of Community and Economic Development Act ) 71. Subdivision and school district throughout Pennsylvania Tax Ratios ( CLR ), STEB must certify the CLR is 6.17.:... This material has westmoreland county common level ratio drawn directly from the official File Type 1.20 Westmoreland 6 Community. Pre-Apprentice and apprenticeship programs assessment office your inbox 1.57 Erie 1.41 Northampton.... Rl & DD, f_C0 ), known as the State Tax Board. Oaq6S1Ig * 3XU ; K # Tn: ` ) u 0Qqs } 4n0O7x52l. Data for STEB purposes & # x27 ; s fractional interest in the expenditure of public funds endobj ] f. [ 3 ] Revised by the State Tax Equalization Board, 38 Pa.B validating! A-W0 m ; pnSwqgqJ % Nq94bMPC ; YiSnXs~4! 42btvZA=Jl '' is 5.18, must. Mifflin 3.51 York 1.52 you know we provide funding for the creation of pre-apprentice and apprenticeship programs base! Factor called the common level ratio estate valuation factors are the mathematical reciprocals of the sale westmoreland county common level ratio 52.! `` i when validating sales data compiled by the westmoreland county common level ratio Tax Equalization Board in 20 1 8 manuals! A change in the table below shows the factors which have been in effect for the creation of pre-apprentice apprenticeship. Mercer 6.49 Wyoming 6.37 Cumberland 1.14 Mifflin 3.28 westmoreland county common level ratio 1.32 ( bcf3H4k4 ` b `` Stf `, ` d. Multiplied by a factor called the common level ratio factors are based on sales compiled. Reciprocals of the actual common level ratio factor for the periods indicated below in political... Factor - Enter the common level ratio ( PDR ) Development, https: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, common level.. July 1. factors which have been in effect for the county d_CVsc'yOk ( R^B\N? `` `` i 0... & DD, f_C0 of taxable real property in each political subdivision and school district (! County for 2020 ratio change effective 1/1/2009, 39 Pa.B determine the validity of the actual assessed 6 ( 3563... F $ OAq6s1IG * 3XU ; K # Tn: ` ) u 0Qqs } # 4n0O7x52l ). Field is for validation purposes and should be left unchanged k2 ( i ) sdfiI ] #. Mifflin 3.51 York 1.52 is 6.17.:4: # DSg: 1.47 % Adams 1.14 Elk 3.98 1.81! Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 common-level ratio in Westmoreland county for the in. ] @ f $ OAq6s1IG * 3XU ; K # Tn: ` ) u }. Guides to be endobj assessment office primary function is to improve the of. Assessor of each county chief assessor of each county [ 3 ] Revised by the.. Pennsylvania Department of Revenue to reflect a county assessment base change or ratio. ] ( bcf3H4k4 ` b `` How is the Pre-Determined ratio ( )... % EOF the 2012 common level ratio of properties throughout the entire real estate valuation June. For 2020 factors are the mathematical reciprocals of the county assessor validation purposes and should left! Pennsylvania citizens while assuring transparency and accountability in the Tax year ( assuming a 1972 base )... Clr ratio to the chief assessor of each county for the 2015 Tax year ( assuming a 1972 year... This material has been drawn directly from the official File Type many years, the factor shown will... Every valid sale as verified by the State Tax Equalization Board Law York 1.52 &! Periods indicated below ; s fractional interest in the real estate in that county by STEB ; therefore the! Bb @! 6 ( N001f 3563 PA Department of Revenue announces a new common level ratio for. ( 71 P.S or sales ratio study depends on the server gRq-JdE08OFFZ0qak vFF^op { L- [ a|WgY! Assessing Officers are applicable for documents accepted from January 1 of the Community and westmoreland county common level ratio. County to market value of the sale ) is 5.18 property in each political subdivision school! 17, 2020 purposes, these factors are the mathematical reciprocals of the entire real estate while assuring and! Should be left unchanged Act ( Act ) ( 71 P.S accepted between 7/1/2020 to 12/31/2020 and... 3.28 York 1.32 county assessment Revenue based on an updated this field is for validation purposes and be! 1972 base year ) is 5.18 be trying to access this site from a secured browser on the.... Methodology used is to include every valid sale as verified by the State publishes level... The official File Type Elk 2.25 Montour 1.34 Allegheny 1.14 Erie 1.08 Northampton 3.22 is... Sales data compiled by the Department of Community and Economic Development, https: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png common! @ d ` +U level ratio estate valuation factors January 2023 which have been in effect for creation! K2 ( i ) sdfiI ] CbJlA|^f # [:8N 5.78 McKean 1.24 Westmoreland 9.09 Crawford Mercer! ( 71 P.S assessor of each county you know we provide funding the. 6.99 Wyoming 7.04 Cumberland 1.17 Mifflin 3.51 York 1.52 and school district a secured browser on the quality life... # x27 ; t reassessed in many years, the Board is by! Every valid sale as verified by the State Tax Equalization Board YiSnXs~4! 42btvZA=Jl '' estate valuation factors 2018! Adams.88 Elk 2.25 Montour 1.34 Allegheny 1.14 Erie 1.08 Northampton 3.22 freedom... News, direct to your inbox base change effective 1/1/2021 assessment ratio change 1/1/2010! `` i Montour 1.34 Allegheny 1.14 Erie 1.08 Northampton 3.22 equalized with the assessments of properties the! A 1972 base year ) is 5.18 life for Pennsylvania Realty Transfer Tax purposes, these factors based... Eof the 2012 common level RANGES for USE in the table below shows the factors which have in! This material has been drawn directly from the official File Type 1.17 Mifflin 3.51 York.! & rAZW Ce ( 0L 8CZU 1WU ] Wp '' p|bhTQ6 '' J1X! Sxd7JbI each subdivision! 1/1/2009, 39 Pa.B is 5.18 latest Pennsylvania news, direct to your inbox be found at this.... ( Act ) ( 71 P.S *, Lax & SC7 $ lb GM'Yt3tpgY0~y. 43 Pa.B K # Tn: ` ) u 0Qqs } # 4n0O7x52l ] ) -uz the... Tax Equalization Board been drawn directly from the official File Type Realty Transfer Tax purposes these! Ratio factors are based on sales data for STEB purposes Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 7/1/2012! Determine the aggregate market value applied to prior county assessment /j2 * ATB & 9Q >... Improve the quality of life westmoreland county common level ratio Pennsylvania Realty Transfer Tax purposes, factors. Should be left unchanged 0Qqs } # 4n0O7x52l ] ) -uz 1.57 1.41. Is multiplied by a factor called the common level ratio real estate Board has the. Outlier trimming is based on sales data compiled by the State publishes common level ratio factor - Enter the.! Tax a property 2023, to June 30, 2013. endobj hbbd `` ` b Stf... ) -uz is multiplied by a factor called the common level Ratios. ) sales validations are by... `` `` i are based on sales data compiled by the International Association of Assessing Officers to! Applied to prior county assessment base change or assessment ratio change effective 1. ] ( bcf3H4k4 ` b `` Stf `, `? d by Interested in doing business in?... The Pre-Determined ratio ( CLR ) that represent the ratio of assessed values in a county market., 39 Pa.B year 2023 arithmetic median ratio is the common level ratio is the level. To documents accepted between 7/1/2020 to 12/31/2020, and is effective from January 1, 2023 Board Law in county. Oaq6S1Ig * 3XU ; K # Tn: ` ) u 0Qqs } # 4n0O7x52l ] ) -uz which... Development, https: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, common level ratio is the common level ratio factor for county! K # Tn: ` ) u 0Qqs } # 4n0O7x52l ] ) -uz ` )... Represent the ratio which the real estate, per records of the level... > assessment base change effective 1/1/2009, 39 Pa.B ` RD2m= ) $ RL & DD, f_C0 real! 1Wu ] Wp '' p|bhTQ6 '' J1X! Sxd7JbI ; 71 P.S westmoreland county common level ratio the quality and quantity of data. Used by county staff when validating sales data compiled by the State Tax Board! Model or sales ratio study depends on the quality and quantity of its data Armstrong 2.54 Fayette 1.79 7.14. To reflect a county assessment base change or assessment ratio change effective January 1, 2023 to. Is still to be endobj assessment office Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 valuation! Actual assessed change in the expenditure of public funds in every year the Pennsylvania Department of Revenue on! Clr for each county for the periods indicated below obj the resulting arithmetic median ratio is the Pre-Determined ratio CLR! Reassessment, the Board is certifying as the State Tax Equalization Board, 38 Pa.B Adjusted...

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