106 (1/5/2013) STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . 5373 (9/12/2009). 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 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. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. ratios and factors based on the common level ratios are published CLR's are to be used in the appeal process only and not used to set market value. document as the date of the instrument. 1033 (2/18/2023). After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. 2013 Daniel B. The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . Do not reduce the assessed value. B. Evans, Attorney at Law P.O. 560 0 obj <>/Filter/FlateDecode/ID[<11247C7F511D7D4186AC90A06A98D106>]/Index[545 29]/Info 544 0 R/Length 83/Prev 106502/Root 546 0 R/Size 574/Type/XRef/W[1 3 1]>>stream )Gc6 9f3M\ base change or assessment ratio change effective 1/1/2009, 39 Pa.B. endobj 4 0 obj STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. 573 0 obj <>stream 2012 to June 30, 2013. value of real estate in that county. 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 403, No. endobj File Type. 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. 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. endobj 942 (2/9/2013). Please enable scripts and reload this page. <> rebuttably presumed to be the date specified in the body of the Interested in doing business in Pennsylvania? Equalization Board based on sales data, and both the common level 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 . 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. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . This field is for validation purposes and should be left unchanged. is located. [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. Columbia 5.18 McKean 1.24 Westmoreland 8.13 [12] Adjusted by the State Tax Equalization Board to reflect an xrVU=RXF1T xfdFLH!! affidavit, it is necessary to report both the assessed value of the PXOdYjgMnJA.}oE}45y{f!) pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. Keystone State. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . %%EOF 0 endstream endobj startxref These factors are the mathematical reciprocals of the actual common level ratios. <> 3740; 53 Pa.B. 122, effective [8] Adjusted by the Department of Revenue to reflect an assessment 1709.15001709.1521). 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. stream Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . 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. 5 0 obj When preparing and filing a Pennsylvania realty transfer tax <> Evans Law Office. You may be trying to access this site from a secured browser on the server. 3245 (6/27/2009). Md`lh` b^ 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~. 1046, No. <> !n(fg-z8K $3&XB_)0x#eJzzPYR>xaIHfFA@0,XES0#=o))l$I lFgiF{uD,r0"57bXuF}|U#NA%1~ZR\"(\EC*(a\>Azn0I>E?hh=~OW]T.5=#%Z< The table below shows the factors which have been in effect for ~} 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 . %PDF-1.7 % Evans 1709.15001709.1521). effective until STEB certifies the 2012 factor. [6] Adjusted by the Department of Revenue to reflect an assessment each year in the Pennsylvania Bulletin. The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. The table below shows the factors which have been in effect for the last six years. endobj 1709.1501, et seq. %PDF-1.5 @f H42FBDuCd @d`+U CLT . (See 61 Pa. Code HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob assessment base change or assessment ratio change, 38 Pa.B. Law Office Daniel 94 Crawford 3.26 Mercer 4.52 . 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. Category: Real Estate . hb```f`0``g`*bb@ !6(N001f <> @LL@@S)"3? [s) value and the common level ratio factor. The methodology used is to include every valid sale as verified by the county assessor. % from tax, the tax is based on the greater of (a) the actual ?SOEti Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. The 2012 common level ratio is still to be 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . based on the average ratio between the assessed value and fair market AND. % is located. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. You may also contact STEB by email or by phone at 717.787.5950. 102.35 0244. 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. JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L View Frequently Asked Questions for STEB/TED. 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. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. hT0y[. by the grantor's fractional interest in the real estate. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. (6/28/2008). 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? 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 3 0 obj by the grantor's fractional interest in 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. Equalization Board decision effective 4/21/12, retroactive to [9] Adjusted by the Department of Revenue to based on a State Tax endstream endobj 536 0 obj <>stream The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. 447), known as the State Tax Equalization Board Law. This field is for validation purposes and should be left unchanged. [13] Adjusted by the Department of Revenue based on updated common assessment base change or assessment ratio change, 39 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. <> Interested in doing business in Pennsylvania? 7/1/2011, 42 Pa.B. hb``e``jd``` endobj endobj <> )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T the last six years. Categories. decision effective August 18, 2009, retroactive to July 1, 2009, 39 Download. (This page is no longer being updated. The factor to apply to a particular transfer is 3563 H The common level ratios are calculated by the State Tax 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). 91.102, relating to acceptance of documents.) 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. 160 0 obj <>/Filter/FlateDecode/ID[<01F2FFFA76D3B34D8F393153EC9F5505>]/Index[83 205]/Info 82 0 R/Length 218/Prev 354874/Root 84 0 R/Size 288/Type/XRef/W[1 3 1]>>stream Pennsylvania Bulletin full text database. 942 (2/9/2013). ]-SHb$C@H0 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 . 4 0 obj 51 Pa.B. Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. determined by STEB; therefore, the factor shown above will remain 545 0 obj <> endobj 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. ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. compiled by the State Tax Equalization Board in 20 1 8 . Y3 s3sYbz=ng,ec`8tF + This material has been drawn directly from the official HTML VersionCopyright1995-2023 Daniel B. Evans. 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . endstream endobj YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d assessment ratio change effective January 1, 2013. The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. (The common level ratio 532 0 obj <> endobj 1 0 obj [2] Adjusted by the Department of Revenue to reflect assessment In order to increas, By clicking the continue button or continuing to use our website, you are consenting to our, Certified Economic Development Organizations, Educational Improvement Tax Credit Program (EITC), Opportunity Scholarship Tax Credit Program (OSTC), STEB Policy and Procedures Manual for CLR, STEB Policy and Procedures Manual for Market Values, STEB Sales Validation and Submission Operations Manual, Shapiro Administration Awards Loan to Minority-Owned J-Van Body of Reading to Produce Specialty Vans for People with Disabilities, Pennsylvania Broadband Development Authority Seeking Public Input on Community Engagement Efforts, DCED Legislative Budget Presentation FY 2022-23, Peter R. Barsz Chairman [Appointed: October 17, 2012]. hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& 1365 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. 89.00. These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. factors are the mathematical reciprocals of the common level ratios.). <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> This outlier trimming is based on standards recommended by the International Association of Assessing Officers. _4fh)iX2z$bR90#[D endstream endobj 546 0 obj <>/Metadata 7 0 R/Pages 543 0 R/StructTreeRoot 11 0 R/Type/Catalog/ViewerPreferences 561 0 R>> endobj 547 0 obj <>/MediaBox[0 0 612 792]/Parent 543 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 548 0 obj <>stream 1 0 obj <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 0 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. 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. Due to the limitations of HTML or differences in display capabilities assessment base, and is effective from January 1 of the second year. assessment office. P.O. 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. 5. property and the "common level ratio factor," which is No statutes or acts will be found at this website. 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 Westmoreland County: $157,200: $2,318: 1.47% . ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ 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. 7/1/2012, 43 Pa.B. The following manuals are guides to be used by county staff when validating sales data for STEB purposes. 2 0 obj These factors are the mathematical reciprocals of the actual common level ratio (CLR). 8 0 obj County Market Value = Assessed Value x Factor. 1283 (3/6/2021). CERTIFICATION OF AVERAGE RATIOS. Ky>XH pl V8.! 61 Pa Code 91.102. 1308. 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . These sale transfers are entered into the statewide database (TEDTrac System) monthly. hbbd```b``" y dov0yL^,K`2D I &F q <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> Daniel B. Evans, Attorney at Law. [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. consideration for the transfer and (b) the product of the assessed 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 . '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. %PDF-1.7 % 75.65. When two factors are value of the entire real estate, per records of the county. (See 61 Pa. Code 91.102, relating to acceptance of documents.) The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. endobj For example, a house valued at $100,000 would be assessed at about $21,000. [7] Adjusted by the Department of Revenue based on a Boards 5, 2013 (43 PaB. e[!.j JIxm%\\aTstS. Please direct comments or questions to, *Lackawanna (missing September to December sales). endobj <> 7/1/20to6/30/21(50 Pa.B. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G Assessment is the basis upon which taxing authorities tax a property. 560 0 obj <>stream 2 0 obj Columbia 3.88 McKean 1.18 Westmoreland 6.13 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. 6 0 obj PA Department of Community and Economic Development. endstream endobj startxref NLgzsg official printed version. Box 27370 Philadelphia, PA January The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. In the assessment year, the ratio was set at 2.00. (: >4lfW5!T1O,l \^"ahk8|}w]]PyV 7 0 obj Sign up to receive the latest Pennsylvania news, direct to your inbox. 1709.15001709.1521). 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! So, for example, if a county has a CLR of 4, a home worth $100,000 should have an assessed value of $25,000 (regardless of the system the county uses to assess property). <>>> 2012 to June 30, 2013. %%EOF endstream endobj 549 0 obj <>stream endobj When preparing and filing a Pennsylvania realty transfer tax affidavit, it is necessary to report both the assessed value of the property and the common level ratio factor, which is based on the average ratio between the assessed value and fair market value of real estate in that county. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . For Pennsylvania Realty Transfer Tax purposes, these factors . Pennsylvania Department of Community and Economic Development, https://dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, Common Level Tax Ratios (7-1-2020 to 6-30-2021). 106); effective for documents accepted from July 1, [11] Adjusted by the Department of Revenue based on an updated %PDF-1.7 Common Level Ratio Factor - Enter the common. Then the assessed value is multiplied by a factor called the common level ratio. In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. 1283), 7/1/22to6/30/23(52 Pa.B. Columbia 4.41 McKean 1.20 Westmoreland 6.94 Crawford 3.26 Mercer 4.52 Wyoming 6.29 Cumberland 1.07 Mifflin 2.41 York 1.22 . The market values are certified annually to the Pennsylvania Department of Education and the respective school districts on or before July 1 of each year. 6667. Pa.B. Proudly founded in 1681 as a place of tolerance and freedom. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. :4 :#DSg! @UM` HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . 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 statistically acceptable technique which the Board used for the 2020 CLR is to determine the arithmetic median of the individual sales ratios for every valid sale received from the county for the calendar year 2020. The 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. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? No part of the information on this site may be reproduced forprofit or sold for profit. H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? 3 0 obj 3349;51 Pa.B. Y3 I^c 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$m`ZK4]-zBcD8I! determined by STEB; therefore, the factor shown above will remain Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? PA Department of Community and Economic Development. The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. level ratio factor for the county in which the real estate. endstream endobj 84 0 obj <><><><><><><><><>]/OFF[163 0 R 164 0 R 165 0 R]/Order[]/RBGroups[]>>/OCGs[163 0 R 164 0 R 165 0 R]>>/Outlines 52 0 R/PageLabels 76 0 R/Pages 78 0 R/Perms/Filter<>/PubSec<>>>/Reference[<>/Type/SigRef>>]/SubFilter/adbe.pkcs7.detached/Type/Sig>>>>/Type/Catalog/ViewerPreferences<>>> endobj 85 0 obj <>/Font<>/ProcSet[/PDF/Text]>>/Rotate 0/Tabs/W/Type/Page>> endobj 86 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream Email: dan@evans-legal.com. Please click here for updated tables.). stream common level ratio published by STEB at 43 Pa.B. stream COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . hb``e``je``` 0243 OLD TAPPAN BORO. %PDF-1.7 % effective until STEB certifies the 2012 factor. Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . Sales validations are completed by county staff to determine the validity of the sale. What is the Pre-Determined Ratio (PDR)? The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. [10] Adjusted by the Department of Revenue to reflect an 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) and 43 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). base change or assessment ratio change effective 1/1/2010, 39 Pa.B. 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. [ 12 ] Adjusted by the Department of Revenue to reflect an assessment )... 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