The factor to apply to a particular transfer is For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. Create a Website Account - Manage notification subscriptions, save form progress and more.. Website Sign In Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) 5, 2013 (43 PaB. endstream endobj 84 0 obj <><><><><><><><><>]/OFF[163 0 R 164 0 R 165 0 R]/Order[]/RBGroups[]>>/OCGs[163 0 R 164 0 R 165 0 R]>>/Outlines 52 0 R/PageLabels 76 0 R/Pages 78 0 R/Perms/Filter<>/PubSec<>>>/Reference[<>/Type/SigRef>>]/SubFilter/adbe.pkcs7.detached/Type/Sig>>>>/Type/Catalog/ViewerPreferences<>>> endobj 85 0 obj <>/Font<>/ProcSet[/PDF/Text]>>/Rotate 0/Tabs/W/Type/Page>> endobj 86 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . The Board has defined high and low limits by computing outliers based on an interquartile range (IQR-factor of 3) to establish an upper and lower boundary. Please enable scripts and reload this page. 3245 (6/27/2009). Categories. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>> base change or assessment ratio change effective 1/1/2010, 39 Pa.B. The date of acceptance of a document is rebuttably presumed to be its date of execution, that is, the date specified in the body of the document as the date of the instrument. Columbia 5.78 McKean 1.24 Westmoreland 9.09 Crawford 4.69 Mercer 6.99 Wyoming 7.04 Cumberland 1.17 Mifflin 3.51 York 1.52 . document as the date of the instrument. is located. q]\B\W(L)7-MEq}2!qx6qls}%M6a *e0)f\F03#&m00#`.//,?4[PL*{62 pi^ cKem%D/IRQnv:EvJX5OEmCrQsW;gu]][?xP?a).Tio%*e~CvUr%pMV1A}#s"y2G#M/6&Zk x2f: IIid`G.Nr$m`ZK4]-zBcD8I! The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. B. Evans, Attorney at Law P.O. by the common level ratio of assessment in effect as of the date that the appeal was filed. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. Md`lh` b^ <> 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]. <> 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. from tax, the tax is based on the greater of (a) the actual endstream endobj 549 0 obj <>stream 5373 (9/12/2009). u7@ V{f PA Department of Community and Economic Development. 0243 OLD TAPPAN BORO. 4 0 obj stream 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. 75.65. assessment base change or assessment ratio change, 39 Pa.B. Please click here for updated tables.). [10] Adjusted by the Department of Revenue to reflect an hbbd```b``" y dov0yL^,K`2D I &F q )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . Philadelphia, PA 19118. hbbd```b`` 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. "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z View Frequently Asked Questions for STEB/TED. endstream endobj 536 0 obj <>stream 1308. 7/1/20to6/30/21(50 Pa.B. 5. The factor to apply to a particular transfer is based on the date the document is accepted, which is rebuttably presumed to be the date specified in the body of the document as the date of the instrument. H *Counties with a predetermined assessment ratio of 100%. 1283] [Saturday, March 6, 2021] The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2019. j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" endobj 2 0 obj ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. and 43 Pa.B. determined by STEB; therefore, the factor shown above will remain assessment base change or assessment ratio change, 38 Pa.B. (: >4lfW5!T1O,l \^"ahk8|}w]]PyV endobj 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). These factors are the mathematical reciprocals of the actual common level ratios. For Pennsylvania Realty Transfer Tax purposes, these factors . 106); effective for documents accepted from July 1, After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. decision effective August 18, 2009, retroactive to July 1, 2009, 39 %%EOF P.O. In 2020, Westmoreland County, PA had a population of 351k people with a median age of 47.2 and a median household income of $61,398. All rights reserved. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 . xrVU=RXF1T xfdFLH!! endobj PXOdYjgMnJA.}oE}45y{f!) %PDF-1.7 % 2 0 obj (The common level ratio hT0y[. Evans Law Office. (See 61 Pa. Code The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams .91 Elk 2.90 Montour 1.44 Allegheny 1.16 Erie 1.11 Northampton 3.51 Armstrong 2.42 Fayette 1.40 Northumberland 4.83 . [12] Adjusted by the State Tax Equalization Board to reflect an How is the Common Level Ratio (CLR) used? of different browsers, this version may differ slightly from the HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y January 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 3 0 obj 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. @d`+U CLT . ~} endobj > A-w0 m;pnSwqgqJ%Nq94bMPC;YiSnXs~4!42btvZA=Jl"! 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 The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 106 (1/5/2013) endobj ORADELL BORO 89.04. The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. <> 7163 (12/19/2009). Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. 0 91.102, relating to acceptance of documents.) 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. compiled by the State Tax Equalization Board in 20 1 8 . value of the entire real estate, per records of the county. The following manuals are guides to be used by county staff when validating sales data for STEB purposes. 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. PA Department of Community and Economic Development. by the grantor's fractional interest in the real estate. %%EOF 122, effective You may also contact STEB by email or by phone at 717.787.5950. <> 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . 51 Pa.B. assessment base change effective 1/1/2013, 43 Pa.B. 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. ` - AND. rebuttably presumed to be the date specified in the body of the endstream endobj startxref Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 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. 1 0 obj Equalization Board decision effective 4/21/12, retroactive to 83 0 obj <> endobj <> provided in the table for a range of dates, the second one is a <>>> 2012 to June 30, 2013. based on the date the document is "accepted," which is Telephone: (866) 348-4250. First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. 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