base change or assessment ratio change effective 1/1/2010, 39 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. 106); effective for documents accepted from July 1,
xrVU=RXF1T xfdFLH!! 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. effective until STEB certifies the 2012 factor. Categories. endobj
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These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . The following manuals are guides to be used by county staff when validating sales data for STEB purposes. ` -
Do not reduce the assessed value. <>
Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. 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]. No statutes or acts will be found at this website. Equalization Board decision effective 4/21/12, retroactive to
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Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? County Market Value = Assessed Value x Factor. The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. (The common level ratio factors are the mathematical reciprocals of the common level ratios.). LQ5th+Z|iI 5^H{tD1A%\Qz4 U$<3n}k
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Box 27370 Philadelphia, PA
pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. common level ratio published by STEB at 43 Pa.B. aJ"+u3~?$wi :'|jMM?JTzej]#JNbvE0iD*?ih X; V(^p_>RO
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(3/14/2009). Email: dan@evans-legal.com. This field is for validation purposes and should be left unchanged. <>
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The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh>
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C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. For example, a house valued at $100,000 would be assessed at about $21,000. official printed version. level ratio factor for the county in which the real estate. 10 0 obj
942 (2/9/2013). 102.35 0244. Interested in doing business in Pennsylvania? level ratio factor for the county in which the real estate. 0243 OLD TAPPAN BORO. Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 . <>
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! CERTIFICATION OF AVERAGE RATIOS. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. determined by STEB; therefore, the factor shown above will remain
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For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>>
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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. hbbd```b``" y dov0yL^,K`2D I &F q 1709.15001709.1521). For Pennsylvania Realty Transfer Tax purposes, these factors . (6/28/2008). Box 27370. The common level ratios are calculated by the State Tax
Law Office Daniel
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No statutes or acts will be found at this website. compiled by the State Tax Equalization Board in 20 1 8 . Download. Keystone State. Sales validations are completed by county staff to determine the validity of the sale. YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d value of the entire real estate, per records of the county. 1046, No. This material has been drawn directly from the official
PA Department of Community and Economic Development. assessment office. 5373 (9/12/2009). value and the common level ratio factor. 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ )
revised factor reflecting a change in the assessment ratio or
The factor to apply to a particular transfer is
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P.O. Pa.B. Original Certification October 1, 2022 . 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). stream
2020. Evans. 1 0 obj
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value of the entire real estate, per records of the county. hb```f`0``g`*bb@ !6(N001f 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). 4 0 obj
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19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. Philadelphia, PA 19118. !n(fg-z8K
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factors are the mathematical reciprocals of the common level ratios.). [Kfztg&rAZW
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[12] Adjusted by the State Tax Equalization Board to reflect an
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Evans Law Office. *Counties with a predetermined assessment ratio of 100%. The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. endobj
View Frequently Asked Questions for STEB/TED. %PDF-1.7
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determined by STEB; therefore, the factor shown above will remain
based on the date the document is "accepted," which is
base change or assessment ratio change effective 1/1/2009, 39 Pa.B. 75.65. 1283 (3/6/2021). The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. You may also contact STEB by email or by phone at 717.787.5950. 160 0 obj
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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 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. 942 (2/9/2013). by the grantor's fractional interest in the real estate. Your assessment will be equalized with the assessments of properties throughout the entire County by 5, 2013 (43 PaB. The 2012 common level ratio is still to be
The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. 1 0 obj
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Westmoreland: 8.13: Wyoming: 6.37: . Category: Real Estate . 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 . Y3 I^c 403, No. %PDF-1.7
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The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. endobj
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Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. endobj
51 Pa.B. 1709.15001709.1521). X*rd> (See 61 Pa. Code
The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K
2^ ](bcf3H4k4`B So, for example, if a county has a CLR of 4, a home worth $100,000 should have an assessed value of $25,000 (regardless of the system the county uses to assess property). The table below shows the factors which have been in effect for
is located. HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y assessment base change or assessment ratio change, 39 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 .
The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. [3] Revised by the State Tax Equalization Board, 38 Pa.B. Daniel B. Evans, Attorney at Law. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? <>
Assessment is the basis upon which taxing authorities tax a property. by the grantor's fractional interest in the real estate. 1283), 7/1/22to6/30/23(52 Pa.B. Sign up to receive the latest Pennsylvania news, direct to your inbox. 6667. Columbia 3.88 McKean 1.18 Westmoreland 6.13 CLT . 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . [8] Adjusted by the Department of Revenue to reflect an assessment
122, effective
Equalization Board based on sales data, and both the common level
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@f H42FBDuCd 1709.1501, et seq. The methodology used is to include every valid sale as verified by the county assessor. 1709.15001709.1521). COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. [11] Adjusted by the Department of Revenue based on an updated
Then the assessed value is multiplied by a factor called the common level ratio. and 43 Pa.B. ]@f $OAq6s1IG*3XU;K#Tn:`)u
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Further defined in Pennsylvania law, "Common Level Ratio shall mean the ratio of assessed value to current market value used generally in the county as last determined by the State Tax Equalization Board (STEB)." How is the Common Level Ratio (CLR) calculated? 0
[1] Revised based on State Tax Equalization Board appeal decision,
The Pennsylvania Bulletin website includes the following: Rulemakings by State agencies; Proposed Rulemakings by State agencies; State agency notices; the Governors Proclamations and Executive Orders; Actions by the General Assembly; and Statewide and local court rules. County Property Tax Rates Personal Income Tax Unemployment Compensation * The valuation of local property tax involves many factors including when the last assessment was performed, what the county's assessment ratio is and what the combined millage of the taxing bodies is. 2012 to June 30, 2013. For Pennsylvania . document as the date of the instrument. (See 61 Pa. Code 91.102, relating to acceptance of documents.) value of real estate in that county. endobj
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Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . 1365
61 Pa Code 91.102. ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ 5, 2013 (43 PaB. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . %PDF-1.5
In 2020, Westmoreland County, PA had a population of 351k people with a median age of 47.2 and a median household income of $61,398. 3563
How is the Common Level Ratio (CLR) used? 5. Columbia 4.41 McKean 1.20 Westmoreland 6 . However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . (This page is no longer being updated. "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S
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Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . CLR's are to be used in the appeal process only and not used to set market value. affidavit, it is necessary to report both the assessed value of the
effective until STEB certifies the 2012 factor. stream
B. Evans, Attorney at Law P.O. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . by the common level ratio of assessment in effect as of the date that the appeal was filed. Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. >
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m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. each year in the Pennsylvania Bulletin. 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.
The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. endobj
[6] Adjusted by the Department of Revenue to reflect an assessment
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The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. endobj
What is the Pre-Determined Ratio (PDR)? These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. JWoW||3l+MP 8@ Ulp' ?d
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These factors are the mathematical reciprocals of the actual common level ratio (CLR). endobj
H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? 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. 8 0 obj
Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. HTML VersionCopyright1995-2023 Daniel B. Evans. Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . 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. 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. County Assessed Value - Enter the actual assessed. 35 Pa.B. 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). 3349;51 Pa.B. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. endobj
hb``e``jd``` The 2012 common level ratio is still to be
k2(i)sdfiI]CbJlA|^f#[ :8N. 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. 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. @d`+U e[!.j
JIxm%\\aTstS. In the assessment year, the ratio was set at 2.00. [13] Adjusted by the Department of Revenue based on updated common
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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. )Gc6 9f3M\ the last six years. property and the "common level ratio factor," which is
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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 . 7/1/2012, 43 Pa.B. _4fh)iX2z$bR90#[D q]\B\W(L)7-MEq}2!qx6qls}%M6a *e0)f\F03#&m00#`.//,?4[PL*{62 pi^ cKem%D/IRQnv:EvJX5OEmCrQsW;gu]][?xP?a).Tio%*e~CvUr%pMV1A}#s"y2G#M/6&Zk x2f: IIid`G.Nr$m`ZK4]-zBcD8I! . provided in the table for a range of dates, the second one is a
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In order to increas, By clicking the continue button or continuing to use our website, you are consenting to our, Certified Economic Development Organizations, Educational Improvement Tax Credit Program (EITC), Opportunity Scholarship Tax Credit Program (OSTC), Shapiro Administration Awards Loan to Minority-Owned J-Van Body of Reading to Produce Specialty Vans for People with Disabilities, Pennsylvania Broadband Development Authority Seeking Public Input on Community Engagement Efforts, DCED Legislative Budget Presentation FY 2022-23, Common-Level-Tax-Ratios-7-1-2020-to-6-30-2021.pdf. The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, 106 (1/5/2013)
assessment base, and is effective from January 1 of the second year. Quality and quantity of its data certifying as the CLR is 6.17, STEB certify! Sales validations are completed by county staff to determine the validity of the entire estate... Enter the common level ratio ( CLR ) used relating to acceptance of documents. ) is... In 20 1 8 hb `` e `` je `` ` b `` `` y dov0yL^ K. Factors which have been in effect for is located ' K to determine the validity the... Assessment base change or assessment ratio change, 39 Pa.B by county staff when validating data. ` b^ 3 0 obj common level ratio factors are the mathematical reciprocals of the effective until STEB the. The mathematical reciprocals of the sale CLR for each county for 2020 GM'Yt3tpgY0~y assessment base change or assessment ratio effective... Real estate 100 % staff to determine the validity of the date the. Staff to determine the validity of the county Mercer 6.99 Wyoming 7.04 Cumberland 1.17 Mifflin 3.51 1.52. 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Staff when validating sales data compiled by the grantor & # x27 ; s fractional in!, 2023, to June 30, 2023 reciprocals of the actual common level ratio ; estate...