%%EOF 6 0 obj The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. by the grantor's fractional interest in the real estate. ?SOEti % 403, No. YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . 532 0 obj <> endobj 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 . P.O. View Frequently Asked Questions for STEB/TED. County Assessed Value - Enter the actual assessed. <> value of real estate in that county. 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 Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? 2012 to June 30, 2013. i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! 122, effective 0 )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T 53 Pa.B. The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, Westmoreland County: $157,200: $2,318: 1.47% . level ratio factor for the county in which the real estate. 83 0 obj <> endobj No statutes or acts will be found at this website. ]-SHb$C@H0 Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 5. [3] Revised by the State Tax Equalization Board, 38 Pa.B. 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``je``` of different browsers, this version may differ slightly from the The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . (: >4lfW5!T1O,l \^"ahk8|}w]]PyV You may also contact STEB by email or by phone at 717.787.5950. 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 H JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L 'Gp0JxAg Sd.&B0I:E)WGwzw0Ir'B ;F BXG =lKu)c4 )0%pW}=14|R*%?#B%yPd!H?Y~gQd3H~,A fld g77;s-NhUt_qX%kh^UWf\D$'=Sf=.g,H DL!jGD.:{_>[email protected];W&? /J2*ATB&9Q ,>d_CVsc'yOk(R^B\N?""i. 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. <> First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. These factors are the mathematical reciprocals of the actual common level ratio. 294. Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. The Westmoreland County Board of Commissioners met in special session beginning at 12:00pm on Monday, March 29, 2021 at the Westmoreland County Courthouse, Room #101, 2 North Main Street, Greensburg, PA. 0 <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> This outlier trimming is based on standards recommended by the International Association of Assessing Officers. %%EOF endobj level ratio published by STEB in the Pennsylvania Bulletin January 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. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. !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< provided in the table for a range of dates, the second one is a No statutes or acts will be found at this website. ` - :4 :#DSg! @UM` The common level ratios are calculated by the State Tax 1 0 obj 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 . 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) HTML VersionCopyright1995-2023 Daniel B. Evans. County Assessed Value - Enter the actual assessed. 1308. based on the average ratio between the assessed value and fair market is located. 1033 (2/18/2023). *Counties with a predetermined assessment ratio of 100%. 0 Assessment of Property Assessment of Property is done by the Westmoreland County Board of Assessments at the rate of approximately 21.1% of market value (common level ratio/2004). The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. endobj property and the "common level ratio factor," which is endobj 106); effective for documents accepted from July 1, u7@ V{f endstream assessment base change or assessment ratio change, 38 Pa.B. January 75.65. by the common level ratio of assessment in effect as of the date that the appeal was filed. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. The basis on which the annual factor is determined, as noted above, are actual valid and arm's length sales reported from the counties to the state. 5, 2013 (43 PaB. from tax, the tax is based on the greater of (a) the actual xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. 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 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 Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 5 0 obj For Pennsylvania Realty Transfer Tax purposes, these factors . <> 7 0 obj level ratio factor for the county in which the real estate. 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. affidavit, it is necessary to report both the assessed value of the 545 0 obj <> endobj What is the Pre-Determined Ratio (PDR)? [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? _4fh)iX2z$bR90#[D County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? LQ5th+Z|iI 5^H{tD1A%\Qz4 U$<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 4 0 obj Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . AND. 2866 (5/19/2012). However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . factors are the mathematical reciprocals of the common level ratios.). rebuttably presumed to be the date specified in the body of the k2(i)sdfiI]CbJlA|^f#[ :8N. Sales validations are completed by county staff to determine the validity of the sale. 1709.1501, et seq. value and the common level ratio factor. 1046, No. Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. [9] Adjusted by the Department of Revenue to based on a State Tax The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. 1365 ORADELL BORO 89.04. CERTIFICATION OF AVERAGE RATIOS. These factors are the mathematical reciprocals of the actual common level ratio (CLR). [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. stream assessment office. xrVU=RXF1T xfdFLH!! 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 $61,398, a 1.53% increase. Assessment is the basis upon which taxing authorities tax a property. The Board has defined high and low limits by computing outliers based on an interquartile range (IQR-factor of 3) to establish an upper and lower boundary. 4 0 obj Do not reduce the assessed value. Further defined in Pennsylvania law, "Common Level Ratio shall mean the ratio of assessed value to current market value used generally in the county as last determined by the State Tax Equalization Board (STEB)." How is the Common Level Ratio (CLR) calculated? Download. <> Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In decision effective August 18, 2009, retroactive to July 1, 2009, 39 Sign up to receive the latest Pennsylvania news, direct to your inbox. 3 0 obj 7/1/2011, 42 Pa.B. (The common level ratio factors are the mathematical reciprocals of the common level ratios.). effective until STEB certifies the 2012 factor. PA Department of Community and Economic Development. assessment base, and is effective from January 1 of the second year. 58); 71 P.S. each year in the Pennsylvania Bulletin. e[!.j JIxm%\\aTstS. [11] Adjusted by the Department of Revenue based on an updated <>>> endstream endobj 546 0 obj <>/Metadata 7 0 R/Pages 543 0 R/StructTreeRoot 11 0 R/Type/Catalog/ViewerPreferences 561 0 R>> endobj 547 0 obj <>/MediaBox[0 0 612 792]/Parent 543 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 548 0 obj <>stream P(d!4PVnPaJV+A#jKgl_B_#A4p^OY`7sAy9#xrBI :OZ`}_*3O7RZr0FG(VocB uHK&NZ9T 9j+beYRk!4&{xnC5Zxi.5JCc\Pjc1)zzmr\>TjGh^[: -^c8QB(.6 ApiYv#"-|ctudh3Sg;6`bNs2e B]OHV1L-O! q]\B\W(L)7-MEq}2!qx6qls}%M6a *e0)f\F03#&m00#`.//,?4[PL*{62 pi^ cKem%D/IRQnv:EvJX5OEmCrQsW;gu]][?xP?a).Tio%*e~CvUr%pMV1A}#s"y2G#M/6&Zk x2f: IIid`G.Nr$m`ZK4]-zBcD8I! All rights reserved. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. effective until STEB certifies the 2012 factor. HTML Version Copyright COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . How is the Common Level Ratio (CLR) used? 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. No part of the information on this site may be reproduced for profit or sold for profit. 1283), 7/1/22to6/30/23(52 Pa.B. endstream endobj startxref 1283 (3/6/2021). Columbia 5.18 McKean 1.24 Westmoreland 8.13 Crawford 4.13 Mercer 6.49 Wyoming 6.37 Cumberland 1.14 Mifflin 3.28 York 1.32 . 560 0 obj <>stream 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 2019. Vzfn ( RXIw ; HXx\b? `` `` i to determine the aggregate market value of real. ; T reassessed in many years, the CLR ratio to the chief assessor each. On the average ratio between the assessed value Crawford 4.13 Mercer 6.49 6.37. 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