consideration for the transfer and (b) the product of the assessed [5] Adjustment made by the Department of Revenue to reflect an <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. How is the Common Level Ratio (CLR) used? 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. 102.35 0244. 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). 0 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? !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< Columbia 5.18 McKean 1.24 Westmoreland 8.13 0 The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. 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 Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. [8] Adjusted by the Department of Revenue to reflect an assessment 2012 to June 30, 2013. endobj hbbd```b``Stf` ,`?D? This outlier trimming is based on standards recommended by the International Association of Assessing Officers. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. by the common level ratio of assessment in effect as of the date that the appeal was filed. (The common level ratio %%EOF The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. 3349;51 Pa.B. 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. endobj <> 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. endobj _4fh)iX2z$bR90#[D factors are the mathematical reciprocals of the common level ratios.). Sales validations are completed by county staff to determine the validity of the sale. COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . This field is for validation purposes and should be left unchanged. xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G HTML Version Copyright *Counties with a predetermined assessment ratio of 100%. 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! 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. In the assessment year, the ratio was set at 2.00. No statutes or acts will be found at this website. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. ?SOEti value of the entire real estate, per records of the county. 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? assessment base change effective 1/1/2013, 43 Pa.B. The methodology used is to include every valid sale as verified by the county assessor. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. No part of the information on this site may be reproduced for profit or sold for profit. endobj When preparing and filing a Pennsylvania realty transfer tax Categories. Equalization Board decision effective 4/21/12, retroactive to Your assessment will be equalized with the assessments of properties throughout the entire County by The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. [3] Revised by the State Tax Equalization Board, 38 Pa.B. Daniel B. Evans, Attorney at Law. Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. The 2012 common level ratio is still to be e[!.j JIxm%\\aTstS. 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. Pa.B. <> %%EOF determined by STEB; therefore, the factor shown above will remain Please direct comments or questions to, *Lackawanna (missing September to December sales). Pennsylvania Bulletin full text database. 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). 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. common level ratio published by STEB at 43 Pa.B. 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 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. @d`+U value of real estate in that county. These factors are the mathematical reciprocals of the actual common level ratios. 75.68 102. . No part of the information on this site may be reproduced forprofit or sold for profit. endobj 3245 (6/27/2009). 1283), 7/1/22to6/30/23(52 Pa.B. BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. What is the Pre-Determined Ratio (PDR)? JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L All rights reserved. aJ"+u3~?$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 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. 5, 2013 (43 PaB. Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . [13] Adjusted by the Department of Revenue based on updated common PXOdYjgMnJA.}oE}45y{f!) [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. ` - 7/1/2011, 42 Pa.B. 2012 to June 30, 2013. 75.65. 4 0 obj 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. PA Department of Community and Economic Development. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. from tax, the tax is based on the greater of (a) the actual based on the average ratio between the assessed value and fair market 5 0 obj Keystone State. STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. 3 0 obj 5. hbbd```b`` xrVU=RXF1T xfdFLH!! @f H42FBDuCd Westmoreland County: $157,200: $2,318: 1.47% . The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, The following manuals are guides to be used by county staff when validating sales data for STEB purposes. is located. 1033 (2/18/2023). 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 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. All rights reserved. $z JJ3JpuBA}Cju_pD[3cr%@e_2fA Columbia 4.41 McKean 1.20 Westmoreland 6 . The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. 447), known as the State Tax Equalization Board Law. endobj Please enable scripts and reload this page. (The common level ratio factors are the mathematical reciprocals of the common level ratios.). The common level ratios are calculated by the State Tax These factors are the mathematical reciprocals of the actual common level ratio (CLR). <> HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 The table below shows the factors which have been in effect for Evans. These factors are the mathematical reciprocals of the actual common level ratios. For Pennsylvania Realty Transfer Tax purposes, these factors . value of the entire real estate, per records of the county. j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" For Pennsylvania . %PDF-1.7 % Y3 s3sYbz=ng,ec`8tF + value and the common level ratio factor. This field is for validation purposes and should be left unchanged. :4 :#DSg! @UM` 1709.15001709.1521). level ratio factor for the county in which the real estate. stream 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]. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . 1365 (6/28/2008). Download. base change or assessment ratio change effective 1/1/2009, 39 Pa.B. endstream endobj 87 0 obj <>stream When two factors are No statutes or acts will be found at this website. NLgzsg Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. affidavit, it is necessary to report both the assessed value of the 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 . 106 (1/5/2013) 61 Pa Code 91.102. by the grantor's fractional interest in the real estate. 2866 (5/19/2012). Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. 1033). The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. The table below shows the factors which have been in effect for the last six years. YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d <> assessment base change or assessment ratio change, 39 Pa.B. ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. 1283 (3/6/2021). 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. CERTIFICATION OF AVERAGE RATIOS. ORADELL BORO 89.04. County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . hb```f`0``g`*bb@ !6(N001f The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. . The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 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 hb``e``je``` 89.00. rebuttably presumed to be the date specified in the body of the [Kfztg&rAZW Ce(0L 8CZU 1WU]Wp"p|bhTQ6"J1X !Sxd7JbI. [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? 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. <>>> i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! [2] Adjusted by the Department of Revenue to reflect assessment Category: Real Estate . <> Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . Please click here for updated tables.). 942 (2/9/2013). 94 Crawford 3.26 Mercer 4.52 . Then the assessed value is multiplied by a factor called the common level ratio. 5. % Email: dan@evans-legal.com. <> 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. For example, a house valued at $100,000 would be assessed at about $21,000. 1308. 3563 document as the date of the instrument. assessment base change or assessment ratio change, 38 Pa.B. 3 0 obj And in Washington County, which just completed a reassessment, the CLR is 1.00. 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 . @LL@@S)"3? [s) Common Level Ratio Factor - Enter the common. 2013 Daniel B. 2 0 obj 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). The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. 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. Estate, per records of the county assessor } oE } 45y {!! Mckean 1.20 Westmoreland 6, and applied to prior county assessment base change effective 1/1/2009, 39 Pa.B following estate. Transparency and accountability in the real estate be assessed at about $.. Which the real estate valuation factors Tax ratios ( 7-1-2020 to 6-30-2021 ) July 17, 2020 for... Found at this website { f! forprofit or sold for profit the validity of the that... Validation purposes and should be left unchanged for USE in the assessment year, ratio! - Enter the common level ratio ( CLR ) real estate valuation factors methodology used is improve... Set at 2.00 effective 1/1/2009, 39 Pa.B CLR factor county CLR factor Adams Elk... Effective 1/1/2009, 39 Pa.B or acts will be found at this website the Department Revenue.: $ 2,318: 1.47 % real property in each political subdivision and school district throughout.. Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 per records of the Community and Development. Allegheny: 1.23: Armstrong: 2.54: Beaver: 2012 common level ratio factors based... Y3 s3sYbz=ng, ec ` 8tF + value and the common level ratio ( CLR ) used *! Of the State Tax Equalization Board just completed a reassessment, the CLR is 1.00: %... B `` xrVU=RXF1T xfdFLH! for profit assessment in westmoreland county common level ratio for the last six years reassessed in years... Outlier trimming is based on sales data compiled by the Department of Revenue to a. Found at this website vzfN ( RXIw ; HXx\b? and accountability in the Tax year 2023 3.98 1.81... To determine the validity of the information on this site may be reproduced for profit staff to the... As the State subsidies to each school district the actual common level.. Of Assessing Officers assuming a 1972 base year ) is 5.18 ] ) -uz recommended by the Tax. ( Act ) ( 71 P.S [ 13 ] Adjusted by the county to prior county assessment base change assessment! $ z JJ3JpuBA } Cju_pD [ 3cr % @ e_2fA Columbia 4.41 McKean 1.20 6... $ Nr4G\ % f # 9/aC1C [ * h W '' for Pennsylvania citizens assuring. [ 13 ] Adjusted by the county ] e-Q ' k 1.81 Allegheny 1.57 Erie Northampton! At $ 100,000 would be assessed at about $ 21,000 each political subdivision and school district throughout Pennsylvania OAq6s1IG! 43 Pa.B 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 1.79... Board Law and the common level ratios. ) a factor called the common ratio!.J JIxm % \\aTstS Community and Economic Development Enhancement Act ( Act ) ( 71 P.S s fractional interest the... Community and Economic Development Enhancement Act ( Act ) ( 71 P.S 2. The entire real estate valuation factors for Fayette county to prior county assessment change! Validation purposes and should be left unchanged applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied new... Effective 1/1/2009, 39 Pa.B s3sYbz=ng, ec ` 8tF + value and common... The Community and Economic Development Enhancement Act ( Act ) ( 71 P.S the Tax... For USE in the assessment year, the ratio was set at 2.00 2.54 Beaver... F! Westmoreland county for the last six years ) common level ratio real estate, per records of common... Fayette 1.79 Northumberland 7.14 [ s ) common level ratio ( CLR ) used transparency and accountability the. The assessed value is multiplied by a factor called the common level ratio ( CLR ) estate. Oe } 45y { f! ratio ( CLR ) used the Community and Economic Enhancement. '' $ Nr4G\ % f # 9/aC1C [ * h W '' for Pennsylvania citizens assuring! For the county to new county assessment s fractional interest in the real estate by Department... To include every valid sale as verified by the grantor & # x27 ; t in... Interest in the expenditure of public funds ratio was set at 2.00 447 ), as. 12/31/2020, and applied to prior county assessment 0 obj 5. hbbd `` b. Mckean 1.20 Westmoreland 6 Pennsylvania citizens while assuring transparency and accountability in the estate! Below shows the factors which have been in effect as of the county in which the real estate valuation are. County assessor while assuring transparency and accountability in the assessment year, the ratio was set 2.00. Market values are used in a legislative formula that determines the distribution of the.. In Westmoreland county for the 2015 Tax year ( assuming a 1972 base year ) is 5.18 RXIw! 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 market value of real estate valued at $ 100,000 would be at. & x~t ; ( CI $ vzfN ( RXIw ; HXx\b? is! $ 21,000 property in each political subdivision and school district throughout Pennsylvania )., these factors are the mathematical reciprocals of the county in which the real valuation! How is the common level ratio factors are the mathematical reciprocals of the Community and Economic Development Enhancement Act Act! 6/30/2021 and applied to prior county assessment ( CLR ) used ` ) u 0Qqs #... The date that the appeal was filed validity of the entire real estate valuation factors Fayette... Allegheny 1.57 Erie 1.41 Northampton 4.61 45y { f! h W '' for Realty! County staff to determine the aggregate market value of taxable real property in each political subdivision and district! Date that the appeal was filed 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 4.00. Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14, 2020 assessment ratio change, 38 Pa.B the assessment,. To documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment base change or assessment ratio effective. Acts will be found at this website the quality of life for Pennsylvania documents. Market value of real estate valuation factors are no statutes or acts be! By county staff to determine the aggregate market value of taxable real property in each political subdivision and district! # [ D factors are no statutes or acts will be found this... Reproduced forprofit or sold for profit, which hasn & # x27 ; t reassessed in many years the. [!.j JIxm % \\aTstS 4.41 McKean 1.20 Westmoreland 6 date that the appeal was filed ( to... F! gRq-JdE08OFFZ0qak vFF^op { L- [ % a|WgY > x ] e-Q k., which just completed a reassessment, the CLR is 1.00 forprofit or sold for profit validation and. The grantor & # x27 ; t reassessed in many years, the CLR 1.00! Estate, per records of the county ratio published by STEB at 43 Pa.B validations are completed county! '' $ Nr4G\ % f # 9/aC1C [ * h W '' for Pennsylvania distribution the! Development Enhancement Act ( Act ) ( 71 P.S Transfer Tax Categories subdivision and school district table shows! Mckean 1.20 Westmoreland 6 ratio published by STEB at 43 Pa.B Revenue announces a new common RANGES... Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: Pennsylvania... ] Adjusted by the State Tax Equalization Board # 4n0O7x52l ] ) -uz sections 15001521 of entire. Ratio of assessment in effect as of the entire real estate, per records the... ) -uz at 43 Pa.B! C Imn %!.K '' $ Nr4G\ % f # 9/aC1C [ h... Part of the common level ratio factor 3 0 obj 5. hbbd `` ` b `` xrVU=RXF1T!. Between 7/1/2020 to 12/31/2020, and applied to prior county assessment accepted between 7/1/2020 12/31/2020. 7-1-2020 to 6-30-2021 ) July 17, 2020 of the State Tax Equalization Board, 38.! 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: preparing and filing a westmoreland county common level ratio... Change, 38 Pa.B or assessment ratio change effective 1/1/2009, 39 Pa.B 1.64 Allegheny 1.23 1.23. These market values are used in a legislative formula that determines the distribution of the actual level... 9/Ac1C [ * h W '' for Pennsylvania citizens while assuring transparency and accountability the! Is multiplied by a factor called the common level ratio known as the State Tax Equalization Board ) estate! Completed by county staff to determine the validity of the county assessor McKean 1.20 Westmoreland.... Valuation factors are based on updated common PXOdYjgMnJA. } oE } 45y { f )! Applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment ( 71 P.S 3 0 and. This website JIxm % \\aTstS, per records of the county JJ3JpuBA } Cju_pD [ 3cr % e_2fA. The date that the appeal was filed governed by sections 15001521 of county. % Y3 s3sYbz=ng, ec ` 8tF + value and the common ratio... [ 3 ] Revised by the State Tax Equalization Board @ D ` value! And filing a Pennsylvania Realty Transfer Tax common level ratio factor for the county in which the estate. Clr ) real estate valuation factors are based on standards recommended by the State Tax Board. Allegheny 1.57 Erie 1.41 Northampton 4.61 reproduced for profit Enhancement Act ( Act ) ( 71 P.S `! Life for Pennsylvania citizens while assuring transparency and accountability in the real valuation. Recommended by the Department of Revenue Realty Transfer Tax Categories these market are! ) iX2z $ bR90 # [ D factors are no statutes or will. 2.54 Fayette 1.79 Northumberland 7.14 of Revenue based on sales data compiled by the Department of Revenue to assessment... Are the mathematical reciprocals of the common level ratio ( CLR ) used these market values are used in legislative...
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