?SOEti value of the entire real estate, per records of the county. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S.
Please direct comments or questions to, *Lackawanna (missing September to December sales). The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 7 0 obj
The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. 83 0 obj
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[17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. What is the Pre-Determined Ratio (PDR)? assessment office. H 61 Pa Code 91.102. File Type. is located. You may be trying to access this site from a secured browser on the server. endobj
However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . Ky>XH pl V8.! Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In (:
>4lfW5!T1O,l \^"ahk8|}w]]PyV The 2012 common level ratio is still to be
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2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . 75.65. The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. These factors are the mathematical reciprocals of the actual common level ratio (CLR). :4 :#DSg! @UM` 1709.1501, et seq. %%EOF
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! All rights reserved. Pennsylvania Bulletin full text database. provided in the table for a range of dates, the second one is a
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[11] Adjusted by the Department of Revenue based on an updated
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2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . Box 27370. When preparing and filing a Pennsylvania realty transfer tax
determined by STEB; therefore, the factor shown above will remain
County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . 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). endstream
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7/1/20to6/30/21(50 Pa.B. 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 . In the assessment year, the ratio was set at 2.00. The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. hb``e``jd``` 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. ratio change effective January 1, 2007. endstream
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View Frequently Asked Questions for STEB/TED. endobj
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?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ 942 (2/9/2013). The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 2 0 obj
CERTIFICATION OF AVERAGE RATIOS. These factors are the mathematical reciprocals of the actual common level ratio. [Kfztg&rAZW
Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. Interested in doing business in Pennsylvania? endobj
xrVU=RXF1T xfdFLH!! k2(i)sdfiI]CbJlA|^f#[ :8N. %PDF-1.7
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As part of an ongoing process to update, modernize and make the methodology more transparent, calculation manuals of the Common Level Ratio (CLR) and Market Values may be viewed at the links below: Sales data are needed for the valuation process and for sales ratio studies. endstream
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Columbia 4.41 McKean 1.20 Westmoreland 6 . HTML VersionCopyright1995-2023 Daniel B. Evans. Categories. [7] Adjusted by the Department of Revenue based on a Boards
Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. PA Department of Community and Economic Development. 3 0 obj
HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. 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 . For example, a house valued at $100,000 would be assessed at about $21,000. 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . 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). 2020. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . level ratio factor for the county in which the real estate. 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. Common Level Ratio Factor - Enter the common. base change or assessment ratio change effective 1/1/2009, 39 Pa.B. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. 3563
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. [3] Revised by the State Tax Equalization Board, 38 Pa.B. Philadelphia, PA 19118. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 8 0 obj
[16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. 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. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>>
Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. 94 Crawford 3.26 Mercer 4.52 . 545 0 obj
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The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. Original Certification October 1, 2022 . 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 . 106); effective for documents accepted from July 1,
Telephone: (866) 348-4250. 3349;51 Pa.B. hbbd```b`` <>
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[12] Adjusted by the State Tax Equalization Board to reflect an
Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . Please click here for updated tables.). No part of the information on this site may be reproduced for profit or sold for profit. 160 0 obj
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2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . Columbia 3.88 McKean 1.18 Westmoreland 6.13 hb```f`0``g`*bb@ !6(N001f is located. Email: dan@evans-legal.com. 89.00. PA Department of Community and Economic Development. assessment base, and is effective from January 1 of the second year. ` -
The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. <>
This material has been drawn directly from the official
?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP 5. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . (6/28/2008).
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. %PDF-1.7
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Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. 560 0 obj
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official printed version. 0
CLR's are to be used in the appeal process only and not used to set market value. 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. ~} based on the date the document is "accepted," which is
When preparing and filing a Pennsylvania realty transfer tax affidavit, it is necessary to report both the assessed value of the property and the "common level ratio factor," which is based on the average ratio between the assessed value and fair market value of real estate in that county. The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, 1033). 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. assessment base change or assessment ratio change, 38 Pa.B. endstream
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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. 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. 91.102, relating to acceptance of documents.) 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
Do not reduce the assessed value. 560 0 obj
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All rights reserved. ]-SHb$C@H0 ]@f $OAq6s1IG*3XU;K#Tn:`)u
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No statutes or acts will be found at this website. In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. When two factors are
@f H42FBDuCd Common Level Ratio (CLR) Real Estate Valuation Factors For use on Forms REV-183 & REV-1728 The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. q]\B\W(L)7-MEq}2!qx6qls}%M6a *e0)f\F03#&m00#`.//,?4[PL*{62 pi^ cKem%D/IRQnv:EvJX5OEmCrQsW;gu]][?xP?a).Tio%*e~CvUr%pMV1A}#s"y2G#M/6&Zk x2f: IIid`G.Nr$m`ZK4]-zBcD8I! 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. 3245 (6/27/2009). 5373 (9/12/2009). "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S
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HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . e[!.j
JIxm%\\aTstS. County Assessed Value - Enter the actual assessed. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. value of real estate in that county. This outlier trimming is based on standards recommended by the International Association of Assessing Officers. hbbd```b``" y dov0yL^,K`2D I &F q xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. Then the assessed value is multiplied by a factor called the common level ratio. 2012 to June 30, 2013. effective until STEB certifies the 2012 factor. endobj
[9] Adjusted by the Department of Revenue to based on a State Tax
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122, effective
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). No statutes or acts will be found at this website. The methodology used is to include every valid sale as verified by the county assessor. (See 61 Pa. Code 91.102, relating to acceptance of documents.) Common Level Ratio Factor - Enter the common. Due to the limitations of HTML or differences in display capabilities
447), known as the State Tax Equalization Board Law. Y3 s3sYbz=ng,ec`8tF +
B. Evans, Attorney at Law P.O. 2012 to June 30, 2013. Evans Law Office. 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 . 1033 (2/18/2023). 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. level ratio factor for the county in which the real estate. For Pennsylvania Realty Transfer Tax purposes, these factors . Columbia 5.18 McKean 1.24 Westmoreland 8.13 aJ"+u3~?$wi :'|jMM?JTzej]#JNbvE0iD*?ih X; V(^p_>RO
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hT0y[. 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. Box 27370 Philadelphia, PA
Please enable scripts and reload this page. 58); 71 P.S. YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d assessment ratio change effective January 1, 2013. 53 Pa.B. endstream
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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~. %PDF-1.7
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The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. %PDF-1.5
Proudly founded in 1681 as a place of tolerance and freedom. The table below shows the factors which have been in effect for the last six years. 75.68 102. . Y3 I^c endstream
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2866 (5/19/2012). value of the entire real estate, per records of the county. The 2012 common level ratio is still to be
403, No. ratios and factors based on the common level ratios are published
106 (1/5/2013)
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0243 OLD TAPPAN BORO. 4 0 obj
NLgzsg This field is for validation purposes and should be left unchanged. hb``e``je``` 5. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. Westmoreland County: $157,200: $2,318: 1.47% . No part of the information on this site may be reproduced forprofit or sold for profit. revised factor reflecting a change in the assessment ratio or
294. %PDF-1.7
2013 Daniel B.
The market values are certified annually to the Pennsylvania Department of Education and the respective school districts on or before July 1 of each year. hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& 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. Law Office Daniel
*Counties with a predetermined assessment ratio of 100%. 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 . <>
compiled by the State Tax Equalization Board in 20 1 8 . 106); effective for documents accepted from July 1,
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based on the average ratio between the assessed value and fair market
So, for example, if a county has a CLR of 4, a home worth $100,000 should have an assessed value of $25,000 (regardless of the system the county uses to assess property). 1 0 obj
[4] Adjustments made by the Department of Revenue to reflect an
value and the common level ratio factor. [6] Adjusted by the Department of Revenue to reflect an assessment
Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K
2^ ](bcf3H4k4`B 1709.15001709.1521). HTML Version Copyright
County Assessed Value - Enter the actual assessed. from tax, the tax is based on the greater of (a) the actual
Your assessment will be equalized with the assessments of properties throughout the entire County by base change or assessment ratio change effective 1/1/2010, 39 Pa.B. These factors are the mathematical reciprocals of the actual common level ratios. JWoW||3l+MP 8@ Ulp' ?d
rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L These sale transfers are entered into the statewide database (TEDTrac System) monthly. 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. 2 0 obj
affidavit, it is necessary to report both the assessed value of the
5, 2013 (43 PaB. 3 0 obj
. endobj
(3/14/2009). property and the "common level ratio factor," which is
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. %
Category: Real Estate . The table below shows the factors which have been in effect for
STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. by the grantor's fractional interest in the real estate. 1283 (3/6/2021). by the grantor's fractional interest in the real estate. consideration for the transfer and (b) the product of the assessed
[8] Adjusted by the Department of Revenue to reflect an assessment
Sign up to receive the latest Pennsylvania news, direct to your inbox. @LL@@S)"3? [s)
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. These factors are the mathematical reciprocals of the actual common level ratios. 287 0 obj
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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 2019.
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. Download. First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. The factor to apply to a particular transfer is
COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . 4 0 obj
Do not reduce the assessed value. P.O. [5] Adjustment made by the Department of Revenue to reflect an
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. 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. 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! $z
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County Market Value = Assessed Value x Factor. rebuttably presumed to be the date specified in the body of the
STEB is governed by the provisions of Chapter 15 of the Community and Economic Development Enhancement Act, the act of June 27, 1996 (P.L. factors are the mathematical reciprocals of the common level ratios.). <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>>
The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. 10 0 obj
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Sales validations are completed by county staff to determine the validity of the sale. CLT . u7@ V{f
Interested in doing business in Pennsylvania? pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. 7/1/2012, 43 Pa.B. 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. 7/1/2011, 42 Pa.B. 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 following manuals are guides to be used by county staff when validating sales data for STEB purposes. effective until STEB certifies the 2012 factor. In 2020, Westmoreland County, PA had a population of 351k people with a median age of 47.2 and a median household income of $61,398. 1308. (The common level ratio factors are the mathematical reciprocals of the common level ratios.). level ratio published by STEB in the Pennsylvania Bulletin January
If the transfer is not exempt
xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G [13] Adjusted by the Department of Revenue based on updated common
of different browsers, this version may differ slightly from the
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This field is for validation purposes and should be left unchanged. [1] Revised based on State Tax Equalization Board appeal decision,
(This page is no longer being updated. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 1709.15001709.1521). January
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The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. document as the date of the instrument. stream
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@d`+U The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. Equalization Board decision effective 4/21/12, retroactive to
These factors are the mathematical reciprocals of the actual common level ratio (CLR). 0
9 0 obj
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]. 1.41 Northampton 4.61 documents accepted between 7/1/2020 to 12/31/2020, and is effective from January 1 Telephone! 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