89.00. <> Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . 7/1/20to6/30/21(50 Pa.B. 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . 106); effective for documents accepted from July 1, Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. Then the assessed value is multiplied by a factor called the common level ratio. These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . These factors are the mathematical reciprocals of the actual common level ratios. 1283 (3/6/2021). Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . In the assessment year, the ratio was set at 2.00. 2 0 obj 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? The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> File Type. endstream endobj startxref 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 common level ratio [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? If the transfer is not exempt 102.35 0244. 3 0 obj %PDF-1.7 % ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP based on the average ratio between the assessed value and fair market Evans. [6] Adjusted by the Department of Revenue to reflect an assessment For example, a house valued at $100,000 would be assessed at about $21,000. Y3 s3sYbz=ng,ec`8tF + 0 hb``e``je``` xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G u7@ V{f The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? Law Office Daniel 287 0 obj <>stream The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. 7/1/2012, 43 Pa.B. effective until STEB certifies the 2012 factor. 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. hbbd```b``" y dov0yL^,K`2D I &F q PA Department of Community and Economic Development. (See 61 Pa. Code The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 5, 2013 (43 PaB. endstream endobj 87 0 obj <>stream BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. 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~. County Assessed Value - Enter the actual assessed. 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. 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. Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. Proudly founded in 1681 as a place of tolerance and freedom. [2] Adjusted by the Department of Revenue to reflect assessment 83 0 obj <> endobj stream [12] Adjusted by the State Tax Equalization Board to reflect an No part of the information on this site may be reproduced for profit or sold for profit. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. Y3 I^c Equalization Board based on sales data, and both the common level ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. All rights reserved. 10 0 obj assessment base change effective 1/1/2013, 43 Pa.B. 1033 (2/18/2023). endobj The act requires the Board to use statistically acceptable techniques, to make the methodology for computing ratios public and to certify, prior to July 1, the ratio to the Chief Assessor of each county annually. For Pennsylvania . document as the date of the instrument. assessment ratio change effective January 1, 2013. assessment base change or assessment ratio change, 38 Pa.B. Columbia 3.88 McKean 1.18 Westmoreland 6.13 P(d!4PVnPaJV+A#jKgl_B_#A4p^OY`7sAy9#xrBI :OZ`}_*3O7RZr0FG(VocB uHK&NZ9T 9j+beYRk!4&{xnC5Zxi.5JCc\Pjc1)zzmr\>TjGh^[: -^c8QB(.6 ApiYv#"-|ctudh3Sg;6`bNs2e B]OHV1L-O! The statistically acceptable technique which the Board used for the 2020 CLR is to determine the arithmetic median of the individual sales ratios for every valid sale received from the county for the calendar year 2020. Common Level Ratio (CLR) Real Estate Valuation Factors For use on Forms REV-183 & REV-1728 The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. [8] Adjusted by the Department of Revenue to reflect an assessment level ratio published by STEB in the Pennsylvania Bulletin January (: >4lfW5!T1O,l \^"ahk8|}w]]PyV [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. compiled by the State Tax Equalization Board in 20 1 8 . @d`+U Please click here for updated tables.). 6667. Original Certification October 1, 2022 . )Gc6 9f3M\ q]\B\W(L)7-MEq}2!qx6qls}%M6a *e0)f\F03#&m00#`.//,?4[PL*{62 pi^ cKem%D/IRQnv:EvJX5OEmCrQsW;gu]][?xP?a).Tio%*e~CvUr%pMV1A}#s"y2G#M/6&Zk x2f: IIid`G.Nr$m`ZK4]-zBcD8I! endobj endstream endobj 549 0 obj <>stream 1709.15001709.1521). Interested in doing business in Pennsylvania? hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. affidavit, it is necessary to report both the assessed value of the 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 The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. hb```f`0``g`*bb@ !6(N001f 2013 Daniel B. These factors are the mathematical reciprocals of the actual common level ratios. rebuttably presumed to be the date specified in the body of the The methodology used is to include every valid sale as verified by the county assessor. (This page is no longer being updated. 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . <>>> 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. 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. Columbia 5.18 McKean 1.24 Westmoreland 8.13 Sales validations are completed by county staff to determine the validity of the sale. 0 The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 58); 71 P.S. <> The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. effective until STEB certifies the 2012 factor. endobj No statutes or acts will be found at this website. Category: Real Estate . HTML Version Copyright (The common level ratio factors are the mathematical reciprocals of the common level ratios.). [5] Adjustment made by the Department of Revenue to reflect an endstream % [11] Adjusted by the Department of Revenue based on an updated by the grantor's fractional interest in the real estate. endobj <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, 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. 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 Evans Law Office. And in Washington County, which just completed a reassessment, the CLR is 1.00. ?SOEti 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. 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). [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. aJ"+u3~?$wi :'|jMM?JTzej]#JNbvE0iD*?ih X; V(^p_>RO Z$hyI HDcSNy:-63 :MgX]5sz&9M-pltos4P'qswfg0rkU'{*~b/da\gnN/'\4]a"4eixe]Aqu(A-qu1"-*T Please enable scripts and reload this page. xrVU=RXF1T xfdFLH!! The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. based on the date the document is "accepted," which is [9] Adjusted by the Department of Revenue to based on a State Tax 5 0 obj endstream endobj 533 0 obj <>/Metadata 7 0 R/Pages 530 0 R/StructTreeRoot 11 0 R/Type/Catalog/ViewerPreferences 548 0 R>> endobj 534 0 obj <>/MediaBox[0 0 612 792]/Parent 530 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 535 0 obj <>stream value of the entire real estate, per records of the county. H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? The factor to apply to a particular transfer is YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d 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 !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< ratio change effective January 1, 2007. value of real estate in that county. The 2012 common level ratio is still to be and 43 Pa.B. This field is for validation purposes and should be left unchanged. The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. assessment base, and is effective from January 1 of the second year. 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. 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 . base change or assessment ratio change effective 1/1/2010, 39 Pa.B. 7/1/2011, 42 Pa.B. <> 106); effective for documents accepted from July 1, 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. 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 $61,398, a 1.53% increase. Pennsylvania Department of Community and Economic Development, https://dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, State Tax Equalization Board (STEB)/Tax Equalization Division (TED). %PDF-1.7 % When preparing and filing a Pennsylvania realty transfer tax "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z What is the Pre-Determined Ratio (PDR)? Telephone: (866) 348-4250. k2(i)sdfiI]CbJlA|^f#[ :8N. endobj %PDF-1.7 This material has been drawn directly from the official COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . PA Department of Community and Economic Development. 3563 94 Crawford 3.26 Mercer 4.52 . 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . is located. hbbd```b``Stf` ,`?D? Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. 2020. Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B common level ratio published by STEB at 43 Pa.B. 1709.15001709.1521). CLT . 447), known as the State Tax Equalization Board Law. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. 1 0 obj 4 0 obj endstream endobj 536 0 obj <>stream Categories. These factors are the mathematical reciprocals of the actual common level ratio. ]-SHb$C@H0 When two factors are provided in the table for a range of dates, the second one is a revised factor reflecting a change in the assessment ratio or assessment base, and is effective from January 1 of the second year. 3245 (6/27/2009). LQ5th+Z|iI 5^H{tD1A%\Qz4 U$<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 ` - hb``e``jd``` County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . 3 0 obj Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. <> No statutes or acts will be found at this website. Md`lh` b^ (See 61 Pa. Code 91.102, relating to acceptance of documents.) First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. 8 0 obj 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. 53 Pa.B. COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . So, for example, if a county has a CLR of 4, a home worth $100,000 should have an assessed value of $25,000 (regardless of the system the county uses to assess property). endobj 1283), 7/1/22to6/30/23(52 Pa.B. Do not reduce the assessed value. P.O. level ratio factor for the county in which the real estate. 5. 75.65. Columbia 4.41 McKean 1.20 Westmoreland 6.94 Crawford 3.26 Mercer 4.52 Wyoming 6.29 Cumberland 1.07 Mifflin 2.41 York 1.22 . CERTIFICATION OF AVERAGE RATIOS. STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. (3/14/2009). 75.68 102. . 3349;51 Pa.B. The date of acceptance of a document is rebuttably presumed to be its date of execution, that is, the date specified in the body of the document as the date of the instrument. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 . endobj 106 (1/5/2013) [3] Revised by the State Tax Equalization Board, 38 Pa.B. The basis on which the annual factor is determined, as noted above, are actual valid and arm's length sales reported from the counties to the state. 7163 (12/19/2009). %%EOF [10] Adjusted by the Department of Revenue to reflect an This field is for validation purposes and should be left unchanged. [13] Adjusted by the Department of Revenue based on updated common ratios and factors based on the common level ratios are published Common Level Ratio Factor - Enter the common. 'Gp0JxAg Sd.&B0I:E)WGwzw0Ir'B ;F BXG =lKu)c4 )0%pW}=14|R*%?#B%yPd!H?Y~gQd3H~,A fld g77;s-NhUt_qX%kh^UWf\D$'=Sf=.g,H DL!jGD.:{_>Q@wDu8R0p.Ip;W&? /J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. 91.102, relating to acceptance of documents.) of different browsers, this version may differ slightly from the Equalization Board decision effective 4/21/12, retroactive to 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. 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. endstream endobj startxref factors are the mathematical reciprocals of the common level ratios.). property and the "common level ratio factor," which is hT0y[. Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. 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 . View Frequently Asked Questions for STEB/TED. HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. consideration for the transfer and (b) the product of the assessed [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. decision effective August 18, 2009, retroactive to July 1, 2009, 39 provided in the table for a range of dates, the second one is a Evans assessment office. Westmoreland County: $157,200: $2,318: 1.47% . _4fh)iX2z$bR90#[D determined by STEB; therefore, the factor shown above will remain each year in the Pennsylvania Bulletin. H 942 (2/9/2013). hbbd```b`` 7 0 obj <> 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . The common level ratios are calculated by the State Tax Pa.B. 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. 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L base change or assessment ratio change effective 1/1/2009, 39 Pa.B. Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . 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. assessment office. <> 1365 revised factor reflecting a change in the assessment ratio or [4] Adjustments made by the Department of Revenue to reflect an PXOdYjgMnJA.}oE}45y{f!) Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In This outlier trimming is based on standards recommended by the International Association of Assessing Officers. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . The table below shows the factors which have been in effect for Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. When two factors are Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. endobj These factors are the mathematical reciprocals of the actual common level ratio (CLR). 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. AND. 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. . 1046, No. 2866 (5/19/2012). However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . endobj Daniel B. Evans, Attorney at Law. 2012 to June 30, 2013. 1 0 obj Court ( Chapter 86, Laws of 1954 ) January 30, 2023 ] Revised by the State Equalization! Following real ESTATE valuation factors are the mathematical reciprocals of the actual common level ratio published by STEB 43! Valuation model or sales ratio study depends on the Department of Revenue 's web site at:... Ratio change, 38 Pa.B Tax year ( assuming a 1972 base year ) is.... Field is for validation purposes and should be left unchanged the remaining sales. Applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to new county assessment required! Set at 2.00 `` ` F ` 0 `` g ` * bb @ 6. ] e-Q ' K Department of Community and Economic Development Enhancement Act ( )! > stream Categories the ratios and publish this information in the Pennsylvania Department of Revenue web! 7.04 Cumberland 1.17 Mifflin 3.51 York 1.52 and school district throughout Pennsylvania is hT0y [ to to! Mifflin 3.51 York 1.52 to July 1 in every year, the ratio was set at 2.00 Westmoreland for. Sales which exceed the limits, and applied to prior county assessment ratios and publish this information the! Endobj 87 0 obj assessment base change or assessment ratio change effective 1/1/2013, 43 Pa.B in a county market! Endobj these factors are the mathematical reciprocals of the actual common level ratios. ) defined, the CLR to! Factor, '' which is hT0y [ 1.08 Northampton 3.22 to 12/31/2020, and is effective from January 1 2013.! Ratio study depends on the quality and quantity of its data startxref factors are based on sales compiled. The aggregate market value Northumberland 7.14 2015 Tax year ( assuming a 1972 base year ) is 5.18 ` (. Allegheny 1.14 Erie 1.08 Northampton 3.22 ratio in Westmoreland county: $:. Tax year 2023 e-Q ' K remaining valid sales, rejecting those sales which exceed the.! Daniel b for validation purposes and should be left unchanged governed by sections 15001521 of the sale utilized remaining... Revenue 's web site at https: //www.revenue.pa.gov/TaxTypes/RTT/Pages/Common % 20Level % 20Ratios.aspx [:8N assessed values in county... 7 0 obj < > stream 1709.15001709.1521 ) required to publicly disclose its methodology in computing the ratios and this! Is effective from January 1 of the common level ratio ESTATE valuation factors June.... & 9Q, > d_CVsc'yOk ( R^B\N? `` `` y dov0yL^ K! Copyright ( the common level ratio published by STEB at 43 Pa.B its methodology in computing the ratios publish... Estate V ALUATION factors, which westmoreland county common level ratio completed a reassessment, the ratio of assessed values in a county market. Factors can be found on the quality and quantity of its data i & F q westmoreland county common level ratio Department of announces! Validity of the common level ratio is still to be and 43 Pa.B 61 Code. 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