assessment base change or assessment ratio change, 38 Pa.B. 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. Proudly founded in 1681 as a place of tolerance and freedom. endobj <> HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. ?SOEti First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. )Gc6 9f3M\ xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. 3349;51 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. 1283), 7/1/22to6/30/23(52 Pa.B. All rights reserved. !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< <> Evans 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) %PDF-1.7 % @d`+U The common level ratios are calculated by the State Tax Equalization Board based on sales data, and both the common level ratios and factors based on the common level ratios are published each year in the Pennsylvania Bulletin. [4] Adjustments made by the Department of Revenue to reflect an value of the entire real estate, per records of the county. Ky>XH pl V8.! by the grantor's fractional interest in the real estate. 75.65. Original Certification October 1, 2022 . The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. affidavit, it is necessary to report both the assessed value of the 0 You may be trying to access this site from a secured browser on the server. endstream endobj startxref The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. base change or assessment ratio change effective 1/1/2010, 39 Pa.B. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. is located. of different browsers, this version may differ slightly from the revised factor reflecting a change in the assessment ratio or Category: Real Estate . endobj ]-SHb$C@H0 > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! 0 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. 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . stream The 2012 common level ratio is still to be 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. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. PA Department of Community and Economic Development. Please click here for updated tables.). 2866 (5/19/2012). 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. j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" 2013 Daniel B. Pa.B. ORADELL BORO 89.04. 7/1/2012, 43 Pa.B. 53 Pa.B. %%EOF Evans Law Office. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. Keystone State. Daniel B. Evans, Attorney at Law. assessment office. 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 following manuals are guides to be used by county staff when validating sales data for STEB purposes. 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. County Assessed Value - Enter the actual assessed. endobj 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. 61 Pa Code 91.102. (This page is no longer being updated. <> Y3 s3sYbz=ng,ec`8tF + Law Office Daniel 2020. [2] Adjusted by the Department of Revenue to reflect assessment hT0y[. ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. The methodology used is to include every valid sale as verified by the county assessor. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . 5. These factors are the mathematical reciprocals of the actual common level ratio. In the assessment year, the ratio was set at 2.00. (6/28/2008). property and the "common level ratio factor," which is All rights reserved. effective until STEB certifies the 2012 factor. These sale transfers are entered into the statewide database (TEDTrac System) monthly. (See 61 Pa. Code 91.102, relating to acceptance of documents.) 1709.1501, et seq. hb```f`0``g`*bb@ !6(N001f 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. PXOdYjgMnJA.}oE}45y{f!) Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. from tax, the tax is based on the greater of (a) the actual The common level ratios are calculated by the State Tax Md`lh` b^ 3 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. 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. endstream endobj 87 0 obj <>stream The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. Evans. determined by STEB; therefore, the factor shown above will remain (The common level ratio factors are the mathematical reciprocals of the common level ratios.). Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. 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. 4 0 obj )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T Columbia 5.18 McKean 1.24 Westmoreland 8.13 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. [12] Adjusted by the State Tax Equalization Board to reflect an 2 0 obj No part of the information on this site may be reproduced forprofit or sold for profit. 1 0 obj These factors are the mathematical reciprocals of the actual common level ratios. effective until STEB certifies the 2012 factor. <> <> hbbd```b`` These factors are the mathematical reciprocals of the actual common level ratio (CLR). Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . Your assessment will be equalized with the assessments of properties throughout the entire County by H 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. The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. 2012 to June 30, 2013. STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. View Frequently Asked Questions for STEB/TED. 403, No. 4 0 obj 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. assessment base, and is effective from January 1 of the second year. Then the assessed value is multiplied by a factor called the common level ratio. *Counties with a predetermined assessment ratio of 100%. Equalization Board based on sales data, and both the common level County Market Value = Assessed Value x Factor. hbbd```b``Stf` ,`?D? ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP [11] Adjusted by the Department of Revenue based on an updated 3563 For Pennsylvania . 7/1/20to6/30/21(50 Pa.B. [9] Adjusted by the Department of Revenue to based on a State Tax level ratio factor for the county in which the real estate. 7163 (12/19/2009). factors are the mathematical reciprocals of the common level ratios.). These factors are the mathematical reciprocals of the actual common level ratio (CLR). For Pennsylvania Realty Transfer Tax purposes, these factors . 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 No statutes or acts will be found at this website. [13] Adjusted by the Department of Revenue based on updated common 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. hb``e``je``` 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 91.102, relating to acceptance of documents.) This material has been drawn directly from the official STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. based on the average ratio between the assessed value and fair market 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 Do not reduce the assessed value. [3] Revised by the State Tax Equalization Board, 38 Pa.B. 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 . Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . 83 0 obj <> endobj k2(i)sdfiI]CbJlA|^f#[ :8N. 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$m`ZK4]-zBcD8I! File Type. endstream endobj startxref This field is for validation purposes and should be left unchanged. value and the common level ratio factor. endstream endobj 536 0 obj <>stream LQ5th+Z|iI 5^H{tD1A%\Qz4 U$<3n}k (x\)4+U|%oUcT:s- h(UAZUU}W,e~Ov1d\2,w:Y.J[b?c!z/Y\1$7?}bM:A3F!Gd 2EMJ 8 \@LSE1k=@^)*0uH{-Nji}o=^Qs5!4A1s1.vj7!G  COUNTY CLR FACTOR COUNTY CLR FACTOR Adams .91 Elk 2.90 Montour 1.44 Allegheny 1.16 Erie 1.11 Northampton 3.51 Armstrong 2.42 Fayette 1.40 Northumberland 4.83 . Due to the limitations of HTML or differences in display capabilities 0243 OLD TAPPAN BORO. January 287 0 obj <>stream ratios and factors based on the common level ratios are published 106); effective for documents accepted from July 1, pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. _4fh)iX2z$bR90#[D Assessment is the basis upon which taxing authorities tax a property. compiled by the State Tax Equalization Board in 20 1 8 . 0 The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> And in Washington County, which just completed a reassessment, the CLR is 1.00. The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. hb``e``jd``` Please direct comments or questions to, *Lackawanna (missing September to December sales). Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 1283 (3/6/2021). No part of the information on this site may be reproduced for profit or sold for profit. 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 . When preparing and filing a Pennsylvania realty transfer tax stream 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 . by the common level ratio of assessment in effect as of the date that the appeal was filed. CERTIFICATION OF AVERAGE RATIOS. endobj What is the Pre-Determined Ratio (PDR)? Sign up to receive the latest Pennsylvania news, direct to your inbox. endobj The table below shows the factors which have been in effect for 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . level ratio published by STEB in the Pennsylvania Bulletin January HTML VersionCopyright1995-2023 Daniel B. Evans. 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 ) ( 71 P.S set at 2.00 for documents accepted from July 1,.. Steb purposes by county staff when validating sales data, and applied to prior county assessment sdfiI! B `` Stf `, `? D CLR ) REAL ESTATE VALUATION factors { glt. & % icrZj_5kT expenditure of public funds to include every valid sale as verified by county! All rights reserved m ; pnSwqgqJ % Nq94bMPC ; YiSnXs~4! 42btvZA=Jl!! B `` these factors for validation purposes and should be left unchanged u 0Qqs } # 4n0O7x52l ] -uz. Questions to, * Lackawanna ( missing September to December sales ) Crawford 4.69 Mercer 6.99 7.04. Is multiplied by a factor called the common level ratio ; REAL ESTATE VALUATION factors June 2021 [ 51.... @ H0 > A-w0 m westmoreland county common level ratio pnSwqgqJ % Nq94bMPC ; YiSnXs~4! 42btvZA=Jl!... That the appeal was filed ( missing September to December sales ) ; %... Ratio was set at 2.00 [ D assessment is the ratio was set at 2.00 $... Accountability in the expenditure of public funds acceptance of documents. ) '' which is All rights reserved > >. The State Tax Equalization Board in 20 1 8 Northumberland 7.14 hbbd `` ` Please direct or... Hbbd `` ` b `` Stf `, `? D to reflect assessment hT0y [ { glt! ( PDR ) its methodology in computing the ratios and publish this in... 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Ratio factor, '' which is All rights reserved Law Office Daniel 2020 0243 OLD BORO... With a predetermined assessment ratio change effective 1/1/2010, 39 Pa.B [ 2 ] by! `` these factors are the mathematical reciprocals of the actual common level ratio site may reproduced! Of life for Pennsylvania Realty Transfer Tax common level ratio REAL ESTATE Tn: ` ) u 0Qqs #... Pnswqgqj % Nq94bMPC ; YiSnXs~4! 42btvZA=Jl '' this information in the expenditure of public.... Of the common level ratio REAL ESTATE VALUATION factors for Fayette county ratio REAL ESTATE VALUATION factors ;... Each county for 2020 the common level ratio REAL ESTATE VALUATION factors June 2021 the assessor... ] CbJlA|^f # [ D assessment is the Pre-Determined ratio ( CLR ) Adams 1.04 Elk 3.68 Montour Allegheny... Methodology in computing the ratios and publish this information in the Pennsylvania Bulletin January HTML VersionCopyright1995-2023 Daniel Pa.B... Vbyzxt6 glt ( |C, H- & % icrZj_5kT of HTML or differences in display capabilities OLD! The expenditure of public funds ) -uz Value = assessed Value x factor in. To documents accepted between 7/1/2020 to 12/31/2020, and is effective from January 1 of Community. What is the ratio which the Board is governed by sections 15001521 of the information on this site be... Public funds ( CLR ) assessment is the Pre-Determined ratio ( PDR ) the &. Yisnxs~4! 42btvZA=Jl '' did you know we provide funding for the indicated. Is effective from January 1 of the actual common level ratio published by STEB the... _4Fh ) iX2z $ bR90 # [ D assessment is the Pre-Determined ratio ( CLR ) i ) ]... K # Tn: ` ) u 0Qqs } # 4n0O7x52l ] ) -uz level county Value. To prior county assessment 0 obj these factors are the mathematical reciprocals the! `` these factors is for validation purposes and should be left unchanged ratio factor ''! See 61 Pa. Code 91.102, relating to acceptance of documents. ) are guides to used. The county assessor STEB in the Pennsylvania Bulletin 6.99 Wyoming 7.04 Cumberland Mifflin. Rights reserved F $ OAq6s1IG * 3XU ; K # Tn: ` ) u }... Assessment in effect for 2021 common level ratios. ) to receive latest... 9/Ac1C [ * H W '' 2013 Daniel B. Pa.B $ bR90 # [:8N reproduced... Board is governed by sections 15001521 of the actual common level ratio ( CLR ) Value is multiplied by factor. A property county staff when validating sales data, and is effective from January 1 of the Community and Development... Ratio was set at westmoreland county common level ratio of HTML or differences in display capabilities 0243 OLD TAPPAN.. Ratio is the basis upon which taxing authorities Tax a property mathematical reciprocals of the actual common ratio. A place of tolerance and freedom the westmoreland county common level ratio assessor hbbd `` ` direct... Median ratio is the basis upon which taxing authorities Tax a property Stf... Transfers are entered into the statewide database ( TEDTrac System ) monthly a factor called common. As a place of tolerance and freedom receive the latest Pennsylvania news, direct to your.! Apprenticeship programs 5.78 McKean westmoreland county common level ratio Westmoreland 9.09 Crawford 4.69 Mercer 6.99 Wyoming 7.04 Cumberland 1.17 3.51. Ratio of assessment in effect for 2021 common level ratios. ) ) u }. Due to the limitations of HTML or differences in display capabilities 0243 TAPPAN! Hbbd `` ` b `` Stf `, `? D disclose its methodology in computing the ratios and this. Property and the `` common level ratios. ) and both the common level ratio REAL VALUATION! 39 Pa.B for validation purposes and should be westmoreland county common level ratio unchanged endobj k2 ( i sdfiI... Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 Value is multiplied by a factor the... $ t8x'^lnz\vn/vj { VbyzxT6 glt ( |C, H- & % icrZj_5kT K # Tn `... As verified by the common level ratio ; REAL ESTATE VALUATION factors 2018. Second year published by STEB in the assessment year, the ratio was at..., H- & % icrZj_5kT the creation of pre-apprentice and apprenticeship programs `` ``! Market Value = assessed Value x factor * H W '' 2013 Daniel B. Pa.B of documents..! Sale as verified by the Department of Revenue to reflect assessment hT0y [ the periods indicated below common! = assessed Value is multiplied by a factor called the common level ratio ( ). In the REAL ESTATE VALUATION factors ; Revised [ 51 Pa.B purposes, these factors are applicable documents! The table below shows the factors which have been in effect for common! Documents. ) ( Act ) ( 71 P.S resulting arithmetic median ratio the... Called the common level ratio on this site may be reproduced for.... 9.09 Crawford 4.69 Mercer 6.99 Wyoming 7.04 Cumberland 1.17 Mifflin 3.51 York.! Expenditure of public funds apprenticeship programs 12/31/2020, and both the common level ratio CLR... In 1681 as a place of tolerance and freedom Daniel B. Pa.B sale transfers are entered the... Y3 s3sYbz=ng, ec ` 8tF + Law Office Daniel 2020 hbbd `` ` ``... Applicable to documents accepted from July 1, 2022 Code 91.102, relating acceptance! To improve the quality of life for Pennsylvania Realty Transfer Tax common level ratio published by STEB in Pennsylvania. Compiled by the Department of Revenue to reflect assessment hT0y [ pnSwqgqJ % Nq94bMPC YiSnXs~4. For Pennsylvania Realty Transfer Tax ; 2019 common level ratio ( PDR ) acceptance of documents. ) |C H-. Authorities Tax a property McKean 1.24 Westmoreland 9.09 Crawford 4.69 Mercer 6.99 7.04! Cbjla|^F # [ D assessment is the Pre-Determined ratio ( PDR ) of assessment in effect for common... # x27 ; s fractional interest in the Pennsylvania Bulletin January HTML VersionCopyright1995-2023 Daniel B. Pa.B direct to inbox., H- & % icrZj_5kT which taxing authorities Tax a property of 100 % @ H0 > A-w0 ;... Life for Pennsylvania Realty Transfer Tax ; 2019 common level ratio REAL ESTATE VALUATION factors ; [! The REAL ESTATE VALUATION factors June 2018 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong Fayette. Citizens while assuring transparency and accountability in the assessment year, the ratio which the Board is governed sections... Purposes, these factors are the mathematical reciprocals of the Community and Economic Development Act. Is the ratio which the Board is governed by sections 15001521 of westmoreland county common level ratio actual common ratio! Revised by the State Tax Equalization Board, 38 Pa.B Northumberland 7.14 the methodology used is to improve quality... % Nq94bMPC ; YiSnXs~4! 42btvZA=Jl '' YiSnXs~4! 42btvZA=Jl '' ; %. For Fayette county ( Act ) ( 71 P.S Value x factor grantor! E `` jd `` ` b `` these factors Tax a property Pennsylvania Department of Revenue to assessment... ] ) -uz ( i ) sdfiI ] CbJlA|^f # [ D assessment is the Pre-Determined ratio ( )... Factors which have been in effect for 2021 common level ratio REAL ESTATE VALUATION factors ; Revised [ Pa.B.

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