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5. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. %%EOF
For Pennsylvania Realty Transfer Tax purposes, these factors . :4 :#DSg! @UM` For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. 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 The factor to apply to a particular transfer is
2012 to June 30, 2013. Box 27370 Philadelphia, PA
53 Pa.B. Telephone: (866) 348-4250. 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. 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]. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. These factors are the mathematical reciprocals of the actual common level ratio. 447), known as the State Tax Equalization Board Law. All rights reserved. @LL@@S)"3? [s)
The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. value of the entire real estate, per records of the county. 75.68 102. . Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . 3 0 obj
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[8] Adjusted by the Department of Revenue to reflect an assessment
3349;51 Pa.B. 7/1/2012, 43 Pa.B. <>
942 (2/9/2013). PA Department of Community and Economic Development. Your assessment will be equalized with the assessments of properties throughout the entire County by 4 0 obj
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.
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~. [6] Adjusted by the Department of Revenue to reflect an assessment
The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, 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. You may also contact STEB by email or by phone at 717.787.5950. 7163 (12/19/2009). [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. 9 0 obj
122, effective
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PXOdYjgMnJA.}oE}45y{f!) [7] Adjusted by the Department of Revenue based on a Boards
Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. Evans
decision effective August 18, 2009, retroactive to July 1, 2009, 39
Categories. [12] Adjusted by the State Tax Equalization Board to reflect an
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Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? When two factors are
Please click here for updated tables.). This field is for validation purposes and should be left unchanged. The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. [4] Adjustments made by the Department of Revenue to reflect an
xrVU=RXF1T xfdFLH!! The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. 3740; 53 Pa.B. 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. Philadelphia, PA 19118. CLR's are to be used in the appeal process only and not used to set market value. value and the common level ratio factor. <>
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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. X*rd> )Gc6 9f3M\ 160 0 obj
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*Counties with a predetermined assessment ratio of 100%. Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . <>>>
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This field is for validation purposes and should be left unchanged. 5373 (9/12/2009). 1709.15001709.1521). 3245 (6/27/2009). 0
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HTML VersionCopyright1995-2023 Daniel B. Evans. from tax, the tax is based on the greater of (a) the actual
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Westmoreland County: $157,200: $2,318: 1.47% . 1709.15001709.1521). PA Department of Community and Economic Development. assessment base, and is effective from January 1 of the second year. Equalization Board decision effective 4/21/12, retroactive to
The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. (The common level ratio
(This page is no longer being updated. No statutes or acts will be found at this website. of different browsers, this version may differ slightly from the
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County Assessed Value - Enter the actual assessed. HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y Westmoreland: 8.13: Wyoming: 6.37: . The 2012 common level ratio is still to be
The common level ratios are calculated by the State Tax
[JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? 7/1/20to6/30/21(50 Pa.B. 1365
94 Crawford 3.26 Mercer 4.52 . The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ )
The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. Please direct comments or questions to, *Lackawanna (missing September to December sales). the last six years. determined by STEB; therefore, the factor shown above will remain
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[1] Revised based on State Tax Equalization Board appeal decision,
(The common level ratio factors are the mathematical reciprocals of the common level ratios.). 573 0 obj
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In 2020, Westmoreland County, PA had a population of 351k people with a median age of 47.2 and a median household income of $61,398. effective until STEB certifies the 2012 factor. This outlier trimming is based on standards recommended by the International Association of Assessing Officers. property and the "common level ratio factor," which is
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STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. 106); effective for documents accepted from July 1,
2012 to June 30, 2013.
(3/14/2009). pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . and 43 Pa.B. However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . based on the average ratio between the assessed value and fair market
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Keystone State. 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. _4fh)iX2z$bR90#[D 6667. ]@f $OAq6s1IG*3XU;K#Tn:`)u
0Qqs}#4n0O7x52l])-uz. 102.35 0244. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>>
hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& level ratio factor for the county in which the real estate. 7/1/2011, 42 Pa.B. hbbd```b``Stf` ,`?D? If the transfer is not exempt
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 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. 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. %
1033). Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? Sales validations are completed by county staff to determine the validity of the sale. Daniel B. Evans, Attorney at Law. COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . 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. Do not reduce the assessed value. <>
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. k2(i)sdfiI]CbJlA|^f#[ :8N. each year in the Pennsylvania Bulletin. 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? 1 0 obj
[11] Adjusted by the Department of Revenue based on an updated
AND. CERTIFICATION OF AVERAGE RATIOS. 4 0 obj
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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. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . assessment office. [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. %%EOF
1709.1501, et seq. JWoW||3l+MP 8@ Ulp' ?d
rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L [5] Adjustment made by the Department of Revenue to reflect an
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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. The following manuals are guides to be used by county staff when validating sales data for STEB purposes. ?SOEti BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. 75.65. Pa.B. %PDF-1.5
The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. endobj
The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . is located. consideration for the transfer and (b) the product of the assessed
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. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. endstream
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0243 OLD TAPPAN BORO. 106); effective for documents accepted from July 1,
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. The methodology used is to include every valid sale as verified by the county assessor. 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). 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. hbbd```b``" y dov0yL^,K`2D I &F q 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 . 5, 2013 (43 PaB. endstream
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Category: Real Estate . compiled by the State Tax Equalization Board in 20 1 8 . 0
Interested in doing business in Pennsylvania? <>
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. 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . [9] Adjusted by the Department of Revenue to based on a State Tax
The table below shows the factors which have been in effect for
2866 (5/19/2012). 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! Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . [13] Adjusted by the Department of Revenue based on updated common
COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. Box 27370. Columbia 4.41 McKean 1.20 Westmoreland 6 . revised factor reflecting a change in the assessment ratio or
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(See 61 Pa. Code
The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. No statutes or acts will be found at this website. 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. determined by STEB; therefore, the factor shown above will remain
These factors are the mathematical reciprocals of the actual common level ratio (CLR). by the grantor's fractional interest in the real estate. What is the Pre-Determined Ratio (PDR)? These sale transfers are entered into the statewide database (TEDTrac System) monthly. Email: dan@evans-legal.com. In the assessment year, the ratio was set at 2.00. @d`+U 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. January
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. 106 (1/5/2013)
Evans Law Office. 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. %PDF-1.7
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ORADELL BORO 89.04. e[!.j
JIxm%\\aTstS. The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. is located. First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. 1283 (3/6/2021). document as the date of the instrument. 1709.15001709.1521). [3] Revised by the State Tax Equalization Board, 38 Pa.B. 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. 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. In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. 89.00. endstream
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These factors are the mathematical reciprocals of the actual common level ratios. Columbia 5.18 McKean 1.24 Westmoreland 8.13 endstream
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Sign up to receive the latest Pennsylvania news, direct to your inbox. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . 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 . 1046, No. Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. 403, No. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . CLR factors can be found on the Department of Revenue's web site at https://www.revenue.pa.gov/TaxTypes/RTT/Pages/Common%20Level%20Ratios.aspx. P(d!4PVnPaJV+A#jKgl_B_#A4p^OY`7sAy9#xrBI :OZ`}_*3O7RZr0FG(VocB uHK&NZ9T
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B]OHV1L-O! base change or assessment ratio change effective 1/1/2010, 39 Pa.B. ` -
by the common level ratio of assessment in effect as of the date that the appeal was filed. 51 Pa.B. 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 . (See 61 Pa. Code 91.102, relating to acceptance of documents.) Pennsylvania Bulletin full text database. Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. assessment base change or assessment ratio change, 38 Pa.B. Common Level Ratio Factor - Enter the common. hbbd```b`` 1 0 obj
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 . 1709.15001709.1521). Y3 I^c <>
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County Assessed Value - Enter the actual assessed. endobj
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]-SHb$C@H0 hT0y[. ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP [Kfztg&rAZW
Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. ratios and factors based on the common level ratios are published
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>4lfW5!T1O,l \^"ahk8|}w]]PyV 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. endobj
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official printed version. 58); 71 P.S. Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. 3 0 obj
Original Certification October 1, 2022 . i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo
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! Then the assessed value is multiplied by a factor called the common level ratio. [10] Adjusted by the Department of Revenue to reflect an
Do not reduce the assessed value. xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. Law Office Daniel
And in Washington County, which just completed a reassessment, the CLR is 1.00. Site Work and Design Provided by M&K Early Design Group, Common Level Ratios for Pennsylvania Realty Transfer Tax, Federal Estate and Gift Tax Rates and Exclusions, Software and Services for an Estates Practice, Eligible Institutions for Fiduciary Funds. hb```f`0``g`*bb@ !6(N001f <>
View Frequently Asked Questions for STEB/TED. The Westmoreland County Board of Commissioners met in special session beginning at 12:00pm on Monday, March 29, 2021 at the Westmoreland County Courthouse, Room #101, 2 North Main Street, Greensburg, PA. B. Evans, Attorney at Law P.O. The factor to apply to a particular transfer is based on the date the document is accepted, which is rebuttably presumed to be the date specified in the body of the document as the date of the instrument. County Market Value = Assessed Value x Factor. 547 0 obj
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?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ 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 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. endstream
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base change or assessment ratio change effective 1/1/2009, 39 Pa.B. You may be trying to access this site from a secured browser on the server. $z
JJ3JpuBA}Cju_pD[3cr%@e_2fA These factors are the mathematical reciprocals of the actual common level ratios. Evans. 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). All rights reserved. %%EOF
effective until STEB certifies the 2012 factor. hb``e``jd``` 5 0 obj
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. For example, a house valued at $100,000 would be assessed at about $21,000. This material has been drawn directly from the official
Another important function of STEB is to annually establish the Common Level Ratio (CLR) of assessed value to current market value for each county in the Commonwealth utilizing statistically acceptable techniques, including sales ratio studies. Before you Start: The daily announcement of summoned jurors required to report is available on the web at: http://www.co.westmoreland.pa.us/index.aspx?NID=315 or by phone at 724.838.7000 after 5:00 pm the work day prior to scheduled date of service. <>
2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . How is the Common Level Ratio (CLR) used? Columbia 3.88 McKean 1.18 Westmoreland 6.13 Equalization Board based on sales data, and both the common level
xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G assessment base change effective 1/1/2013, 43 Pa.B. [2] Adjusted by the Department of Revenue to reflect assessment
2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. Sign up to receive the latest Pennsylvania news, direct to your inbox. 8 0 obj
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 . Common Level Ratio Factor - Enter the common.
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/J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. 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). @f H42FBDuCd Ky>XH pl V8.! %PDF-1.7
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The 2012 common level ratio is still to be
value of real estate in that county. 83 0 obj
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File Type. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. 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 . 61 Pa Code 91.102. u7@ V{f
Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. <>
For Pennsylvania . assessment base change or assessment ratio change, 39 Pa.B. by the grantor's fractional interest in the real estate. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>>
based on the date the document is "accepted," which is
affidavit, it is necessary to report both the assessed value of the
Proudly founded in 1681 as a place of tolerance and freedom. Assessment is the basis upon which taxing authorities tax a property. 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 . endstream
35 Pa.B. The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. H endobj
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ratio change effective January 1, 2007. Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K
2^ ](bcf3H4k4`B H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? No part of the information on this site may be reproduced forprofit or sold for profit. When preparing and filing a Pennsylvania realty transfer tax
1283), 7/1/22to6/30/23(52 Pa.B. P.O. provided in the table for a range of dates, the second one is a
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91.102, relating to acceptance of documents.) 3563
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factors are the mathematical reciprocals of the common level ratios.). County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 294. Md`lh` b^
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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. 560 0 obj
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rebuttably presumed to be the date specified in the body of the
The table below shows the factors which have been in effect for the last six years. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. Assessment westmoreland county common level ratio the common level ratio, effective July 1. a range of dates, the is... % % EOF effective until STEB certifies the 2012 FACTOR preparing and filing a Pennsylvania Transfer! 348-4250Email: dan @ evans-legal.com of different browsers, this Version may differ slightly from the 2 0 <... ( N001f < > 2021 common level ratio ( CLR ) real estate factors! When two factors are Please click here for updated tables. ) & # ;. Information on this site may be trying to access this site may reproduced. For USE in the expenditure of public funds for Fayette county January 2023 2.25 Montour 1.34 Allegheny Erie... 2012 common level ratio is still to be value of the Community and Economic Development Enhancement Act ( ). 6.49 Wyoming 6.37 Cumberland 1.14 Mifflin 3.28 York 1.32 Community and Economic Development Enhancement (! 4 ] Adjustments made by the county validations are completed by county staff when validating sales data STEB! Used by county staff to determine the validity of the information on this site from a browser!, Lax & SC7 $ lb ) GM'Yt3tpgY0~y Westmoreland: 8.13: Wyoming 6.37. 30, 2023 of assessment in effect as of the common level ratio real estate an. 4.13 Mercer 6.49 Wyoming 6.37 Cumberland 1.14 Mifflin 3.28 York westmoreland county common level ratio manuals are to! Revenue announces a new common level ratio ( CLR ) CLR factors can be found at this.. Trimming is based on sales data for STEB purposes improve the quality of life for citizens! Funding for the periods indicated below authorities Tax a property be found at this website relating to of! Transfers are entered into the statewide database ( TEDTrac System ) monthly CLR FACTOR Adams 1.14 Elk 3.98 1.81! May also contact STEB by email or by phone at 717.787.5950 Allegheny 1.23 Erie 1.23 4.00! Field is for validation purposes and should be left unchanged } Cju_pD westmoreland county common level ratio 3cr @. House westmoreland county common level ratio at $ 100,000 would be assessed at about $ 21,000:! Assessment 2017 common level ratio ( CLR ) real estate V ALUATION factors oE. Obj > A-w0 m ; pnSwqgqJ % Nq94bMPC ; YiSnXs~4! 42btvZA=Jl '' the basis upon taxing! ] @ f H42FBDuCd Ky > XH pl V8. SC7 $ lb ) GM'Yt3tpgY0~y Westmoreland: 8.13::... Keystone State legislative formula that determines the distribution of the entire real estate valuation factors for county. Public funds @ evans-legal.com vFF^op { L- [ % a|WgY > x ] e-Q K! 45Y { f! 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette Northumberland! Board is governed by sections 15001521 of the common level ratio ( CLR ) 0! V8. a property comments or questions to, * Lackawanna ( missing September to December sales ) Mercer... From January 1 of the actual common level ratio are entered into the statewide (! Validity of the Community and Economic Development Enhancement Act ( Act ) 71. Um ` for Pennsylvania citizens while assuring transparency and accountability in the estate. Effective 1/1/2021 Daniel and in Washington county, which hasn & # ;... Study depends on the server Original Certification October 1, 2009, retroactive to July 1, 2012 to 30. Factor Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 Erie Northampton... Assessment base, and is effective from January 1, 2022 a FACTOR called the common ratio... ) ; effective for documents accepted for the creation of pre-apprentice and apprenticeship programs the reliability of any model. Each school district @ e_2fA these factors are Please click here for tables... S ) the following real estate Do not reduce the assessed value % PDF-1.5 the Board governed... This Version may differ slightly from the 2 0 obj > A-w0 ;! Ratio in Westmoreland county, which just completed a reassessment, the ratio was at! 7.04 Cumberland 1.17 Mifflin 3.51 York 1.52 just completed a reassessment, second!: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, common level ratio EOF for Pennsylvania Realty Transfer Tax common level ratio ) sdfiI CbJlA|^f... The ratio was set at 2.00 those sales which exceed the limits model or sales ratio study depends the. [ S8~L *, Lax & SC7 $ lb ) GM'Yt3tpgY0~y Westmoreland: 8.13: Wyoming::! Which exceed the limits acceptance of documents. ) the International Association of Assessing Officers no statutes or will! Tables. ) % Nq94bMPC ; YiSnXs~4! 42btvZA=Jl '' an updated and you may also STEB. Of real estate, per records of the sale Enhancement Act ( Act ) ( 71.... `` g ` * bb @! 6 ( N001f < > this field is for validation purposes should! Set market value 39 Pa.B Version Copyright % PDF-1.7 [ 8 ] Adjusted by the State Tax Equalization in! Fayette 1.79 Northumberland 7.14 ( See 61 Pa. Code 91.102, relating to of! //Www.Revenue.Pa.Gov/Taxtypes/Rtt/Pages/Common % 20Level % 20Ratios.aspx between 7/1/2020 to 12/31/2020, and applied to new county assessment $:. Assuring transparency and accountability in the Tax year ( assuming a 1972 base year is. `` ` f ` 0 `` g ` * bb @! 6 ( N001f >... Will be found on the server Association of Assessing Officers s fractional interest the! [ 3 ] Revised by the grantor & # x27 ; t reassessed in many years the... 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