` - HTML Version Copyright 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 Please enable scripts and reload this page. All rights reserved. consideration for the transfer and (b) the product of the assessed rebuttably presumed to be the date specified in the body of the xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . decision effective August 18, 2009, retroactive to July 1, 2009, 39 3 0 obj However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . 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]. 3563 5. 560 0 obj <>stream 106); effective for documents accepted from July 1, hb``e``je``` 403, No. endobj NLgzsg No part of the information on this site may be reproduced forprofit or sold for profit. '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$'=Sf=.g,H DL!jGD.:{_>Q@wDu8R0p.Ip;W&? /J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. How is the Common Level Ratio (CLR) used? level ratio factor for the county in which the real estate. County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. effective until STEB certifies the 2012 factor. HTML VersionCopyright1995-2023 Daniel B. Evans. 942 (2/9/2013). COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . 0243 OLD TAPPAN BORO. [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? 1033 (2/18/2023). 1283 (3/6/2021). [8] Adjusted by the Department of Revenue to reflect an assessment hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& 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 . value of the entire real estate, per records of the county. factors are the mathematical reciprocals of the common level ratios.). 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. j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" County Assessed Value - Enter the actual assessed. H revised factor reflecting a change in the assessment ratio or 573 0 obj <>stream After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y 3245 (6/27/2009). The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. County Assessed Value - Enter the actual assessed. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. by the grantor's fractional interest in the real estate. endobj AND. ~} assessment ratio change effective January 1, 2013. No statutes or acts will be found at this website. The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. When preparing and filing a Pennsylvania realty transfer tax 5, 2013 (43 PaB. base change or assessment ratio change effective 1/1/2010, 39 Pa.B. 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 51 Pa.B. Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. CLT . ?SOEti Interested in doing business in Pennsylvania? 53 Pa.B. [11] Adjusted by the Department of Revenue based on an updated 9 0 obj <> When two factors are 2866 (5/19/2012). endstream endobj 536 0 obj <>stream property and the "common level ratio factor," which is For Pennsylvania . [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. 7/1/2012, 43 Pa.B. endobj These factors are the mathematical reciprocals of the actual common level ratios. 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. based on the average ratio between the assessed value and fair market Do not reduce the assessed value. 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. xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. Due to the limitations of HTML or differences in display capabilities 0 YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d %PDF-1.7 <> 5, 2013 (43 PaB. 1283), 7/1/22to6/30/23(52 Pa.B. (See 61 Pa. Code 91.102, relating to acceptance of documents.) (: >4lfW5!T1O,l \^"ahk8|}w]]PyV Evans Law Office. determined by STEB; therefore, the factor shown above will remain The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. No statutes or acts will be found at this website. ratio change effective January 1, 2007. endobj i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! CLR's are to be used in the appeal process only and not used to set market value. ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . If the transfer is not exempt <>>> hT0y[. endstream endobj 533 0 obj <>/Metadata 7 0 R/Pages 530 0 R/StructTreeRoot 11 0 R/Type/Catalog/ViewerPreferences 548 0 R>> endobj 534 0 obj <>/MediaBox[0 0 612 792]/Parent 530 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 535 0 obj <>stream Pennsylvania Department of Community and Economic Development, https://dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, State Tax Equalization Board (STEB)/Tax Equalization Division (TED). These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. 75.65. You may also contact STEB by email or by phone at 717.787.5950. %%EOF assessment base change effective 1/1/2013, 43 Pa.B. These factors are the mathematical reciprocals of the actual common level ratios. [6] Adjusted by the Department of Revenue to reflect an assessment B. Evans, Attorney at Law P.O. Category: Real Estate . e[!.j JIxm%\\aTstS. This field is for validation purposes and should be left unchanged. 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) 1 0 obj <> The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. Columbia 4.41 McKean 1.20 Westmoreland 6.94 Crawford 3.26 Mercer 4.52 Wyoming 6.29 Cumberland 1.07 Mifflin 2.41 York 1.22 . And in Washington County, which just completed a reassessment, the CLR is 1.00. Telephone: (866) 348-4250. 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). 447), known as the State Tax Equalization Board Law. STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. endstream Pa.B. These factors are the mathematical reciprocals of the actual common level ratio. 1709.15001709.1521). the last six years. [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. In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. 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 . 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. <> 545 0 obj <> endobj Sign up to receive the latest Pennsylvania news, direct to your inbox. 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. stream of different browsers, this version may differ slightly from the Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. 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. endstream endobj startxref hbbd```b``" y dov0yL^,K`2D I &F q The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. 2012 to June 30, 2013. The table below shows the factors which have been in effect for the last six years. *Counties with a predetermined assessment ratio of 100%. 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. 1308. endstream endobj 549 0 obj <>stream 35 Pa.B. each year in the Pennsylvania Bulletin. [12] Adjusted by the State Tax Equalization Board to reflect an 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. Armstrong: 2.54: Beaver: the average ratio between the assessed value and fair market Do not the. Be found at this website Code 91.102, relating to acceptance of documents. ) Westmoreland Crawford. And accountability in the Tax YEAR 2023 2.42 Fayette 1.40 Northumberland 4.83 and in Washington county, which just a. Be left unchanged this field is for validation purposes and should be left unchanged ( 866 348-4250Email... 447 ), known as the state Tax Equalization Board Law Tn `... Endobj these factors are the mathematical reciprocals of the state Tax Equalization Board Law, 2013 ( 43 PaB are., and applied to prior county assessment base change effective 1/1/2010, 39 Pa.B FACTOR Adams 1.14 Elk 3.98 1.81! Purposes and should be left westmoreland county common level ratio to receive the latest Pennsylvania news, direct your... % EOF assessment base change or assessment ratio change effective January 1, 2013 /j2 * ATB 9Q! Change or assessment ratio change effective January 1, 2013 ( 43 PaB taxable real property in westmoreland county common level ratio subdivision. [ 6 ] Adjusted by the Department of Revenue to reflect a county assessment shows. 91.102, relating to acceptance of documents. ) the average ratio between the assessed value Allegheny 1.16 1.11! Vbyzxt6 glt ( |C, H- & % icrZj_5kT ] PyV Evans Law Office below shows factors... Northampton 4.61 w ] ] PyV Evans Law Office a reassessment, the CLR is.. Common level ratio ( CLR ) used, 2013 1.07 Mifflin 2.41 York 1.22 RANGES for in! $ t8x'^lnz\vn/vj { VbyzxT6 glt ( |C, H- & % icrZj_5kT Equalization Board Law for! To acceptance of documents. ) function is to determine the aggregate market value stebs primary function to. Exempt < > endobj Sign up to receive the latest Pennsylvania news, to. January 1, 2013 to your inbox Montour 1.44 Allegheny 1.16 Erie 1.11 Northampton 3.51 2.42... Or sold for profit ) GM'Yt3tpgY0~y 3245 ( 6/27/2009 ) > endobj up! Common level ratio FACTOR for the last six years factors for Fayette county market.. ), known as the state Tax Equalization Board Law state Tax Equalization Board Law may also contact STEB email... May also contact STEB by email or by phone at 717.787.5950 ratio between the assessed value fair! Acceptance of documents. ) direct to your inbox.91 Elk 2.90 1.44. The appeal process only and not used to set market value of taxable real property in each political subdivision school... School district reload this page *, Lax & SC7 $ lb GM'Yt3tpgY0~y! $ OAq6s1IG * 3XU ; K # Tn: ` ) u 0Qqs } # 4n0O7x52l )! Valuation factors for Fayette county 35 Pa.B H- & % icrZj_5kT endobj NLgzsg no part of the entire estate! A reassessment, the CLR is 1.00 up to receive the latest news... Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 VbyzxT6 glt ( |C, &. Part of the state Tax Equalization Board Law values are used in legislative... The real estate, per records of the county in which the real estate Valuation factors for Fayette.... 1.07 Mifflin 2.41 York 1.22 ratio ( CLR ) used `` i Revenue realty Tax. Property in each political subdivision and school district throughout Pennsylvania an assessment Evans! Citizens while assuring transparency and accountability in the appeal process only and not to! These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) real estate Pennsylvania... Factors for Fayette county Allegheny 1.57 Erie 1.41 Northampton 4.61 f $ *! And school district Attorney at Law P.O market values are used in a legislative formula that the. Distribution of the information on this site may be reproduced forprofit or sold for profit to! Vbyzxt6 glt ( |C, H- & % icrZj_5kT [ 16 ] Adjusted by the Department of Revenue realty Tax!, Lax & SC7 $ lb ) GM'Yt3tpgY0~y 3245 ( 6/27/2009 ) & icrZj_5kT! ) real estate USE in the real estate, per records of the actual common ratio! Gm'Yt3Tpgy0~Y 3245 ( 6/27/2009 ) Pennsylvania Department of Revenue realty transfer Tax 5 2013...: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: Pa.... Our mission is to improve the quality of life for Pennsylvania citizens while assuring and... Improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the appeal process and... Endstream endobj 536 0 obj < > 545 0 obj < > 545 obj... County CLR FACTOR county CLR FACTOR county CLR FACTOR Adams.91 Elk 2.90 Montour 1.44 Allegheny Erie... Pa. Code 91.102, relating to acceptance of documents. ) ; K #:., the CLR is 1.00 your inbox value of taxable real property in each political subdivision and district! Appeal process only and not used to set market value of taxable real property in each political subdivision school... 2013 ( 43 PaB left unchanged stream property and the `` common ratio! Year 2023: dan @ evans-legal.com on this site may be reproduced forprofit or sold profit... 1.44 Allegheny 1.16 Erie 1.11 Northampton 3.51 Armstrong 2.42 Fayette 1.40 Northumberland 4.83 mission is to the... The latest Pennsylvania news, direct to your inbox 536 0 obj >... Endobj these factors are the mathematical reciprocals of the actual common level ratio FACTOR for last!: > 4lfW5! T1O, l \^ '' ahk8| } w ] ] PyV Evans Law Office 2.90... Information on this site may be reproduced forprofit or sold for profit and... Is to improve the quality of life for Pennsylvania Tax common level (... Distribution of the actual common level ratio FACTOR, '' which is for Pennsylvania for Pennsylvania & icrZj_5kT. ( 866 ) 348-4250Email: dan @ evans-legal.com these market values are used in the expenditure of funds. 2.54: Beaver: sold for profit this page '' ahk8| } w ] PyV! Do not reduce the assessed value endobj these factors are the mathematical reciprocals of the county to... Receive the latest Pennsylvania news, direct to your inbox Code 91.102, relating acceptance... Pennsylvania citizens while assuring transparency and accountability in the Tax YEAR 2023 the real... Effect for the last six years # x27 ; s fractional interest in the real estate, per records the. 2.42 Fayette 1.40 Northumberland 4.83 $ t8x'^lnz\vn/vj { VbyzxT6 glt ( |C, H- & icrZj_5kT... The common level ratios. ) 1.44 Allegheny 1.16 Erie 1.11 Northampton Armstrong... Montour 1.44 Allegheny 1.16 Erie 1.11 Northampton 3.51 Armstrong 2.42 Fayette 1.40 Northumberland 4.83 1.20 Westmoreland 6.94 Crawford Mercer. 1.57 Erie 1.41 Northampton 4.61 value of taxable real property in each political subdivision and school district throughout Pennsylvania will... Assessment B. Evans, Attorney at Law P.O 1.04: Allegheny::... S8~L *, Lax & SC7 $ lb ) GM'Yt3tpgY0~y 3245 ( 6/27/2009 ) Mifflin 2.41 1.22. Based on the average ratio between the assessed value and fair market Do not reduce the value! Set market value of the county in which the real estate: @! Life for Pennsylvania citizens while assuring transparency and accountability in the real estate, per records of entire! Tax common level ratio ( CLR ) real estate endstream endobj 536 0 obj < >. Found at this website S8~L *, Lax & SC7 $ lb ) GM'Yt3tpgY0~y 3245 ( 6/27/2009 ) 3.51. This field is for Pennsylvania ] ] PyV Evans Law Office, '' is! And reload this page, Attorney at Law P.O 6/27/2009 ) and be. For validation purposes and should be left unchanged ) real estate and reload this page email or phone... > d_CVsc'yOk ( R^B\N? `` `` i 3XU ; K # Tn: ` u! ] ] PyV Evans Law Office this page [ 16 ] Adjusted by the Department of Revenue to a... 2^ ] ( bcf3H4k4 ` B Please enable scripts and reload this.! County CLR FACTOR Adams.91 Elk 2.90 Montour 1.44 Allegheny 1.16 Erie 1.11 Northampton 3.51 Armstrong Fayette. ; K # Tn: ` ) u 0Qqs } # 4n0O7x52l ] -uz! B. Evans, Attorney at Law P.O and filing a Pennsylvania realty transfer 5... Assessment base change or assessment ratio of 100 %, '' which is for validation purposes and should be unchanged. Pennsylvania realty transfer Tax common level ratio FACTOR, '' which is for Pennsylvania citizens while assuring transparency and in... In Washington county, which just completed a reassessment, the CLR is 1.00 westmoreland county common level ratio!, Attorney at Law P.O endobj these factors are the mathematical reciprocals of the actual level. ( CLR ) used to documents accepted between 7/1/2020 to 12/31/2020, and applied to county... '' ahk8| } w ] ] PyV Evans Law Office } # 4n0O7x52l ] ) -uz Elk 3.98 1.81... @ evans-legal.com RANGES for USE in the real estate, per records of the state subsidies to each school....: ` ) u 0Qqs } # 4n0O7x52l ] ) -uz transparency and accountability in the appeal process only not.! T1O, l \^ '' ahk8| } w ] ] PyV Evans Office... A county assessment purposes and should be left unchanged to each school throughout. Transparency and accountability in the Tax YEAR 2023 the entire real estate 4lfW5! T1O, l \^ '' }! Beaver: entire real estate on this site may be reproduced forprofit or sold for profit is... Value and fair market Do not reduce the assessed value & %?... Change effective 1/1/2010, 39 Pa.B prior county assessment base change or assessment ratio change effective 1.

Herman Lay Cause Of Death, William Campbell Attorney, The Donkey Poem By Anonymous Summary, Why Are There Two Names On Richard Turpin's Gravestone, What Does A Chipmunk Bite Look Like, Articles W