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PA Bulletin, Doc. No. 24-606

NOTICES

STATE TAX EQUALIZATION BOARD

2023 Common Level Ratio

[54 Pa.B. 2335]
[Saturday, April 27, 2024]

 The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2023. The Board is governed by sections 1500—1521 of the Community and Economic Development Enhancement Act (act) (71 P.S. §§ 1709.1500—1709.1521).

 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.

 The statistically acceptable technique which the Board used for the 2023 CLR is to determine the arithmetic median of the individual sales ratios for every valid sale received from the county for the calendar year 2023.

 The methodology used is to include every valid sale as verified by the county assessor. 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. This outlier trimming is based on standards recommended by the International Association of Assessing Officers. After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2023.

 The CLR's for 2023 are listed as follows.

2023 Common Level Ratios—Certified

Ratios to be used from July 1, 2024, to June 30, 2025

CountyCLR
*Adams77.4
*Allegheny52.7
Armstrong37.4
ˆ*Beaver14.8
*Bedford59.3
*Berks36.4
*Blair85.1
Bradford20.0
*Bucks 6.3
*Butler 6.4
*Cambria12.9
Cameron20.3
Carbon19.9
Centre17.7
*Chester33.9
*Clarion13.0
Clearfield 8.7
*Clinton54.8
Columbia15.0
Crawford18.0
*Cumberland73.3
*Dauphin 43.3
*Delaware 61.5
Elk21.6
*Erie58.1
*Fayette46.8
*Forest13.2
*Franklin 8.2
*Fulton22.9
*Greene41.8
Huntingdon13.6
*Indiana90.8
*Jefferson23.4
*Juniata 9.2
*Lackawanna 6.2
*Lancaster56.4
*Lawrence50.8
*Lebanon58.8
*Lehigh53.2
*Luzerne86.8
*Lycoming48.9
*McKean55.3
Mercer12.2
Mifflin23.2
*Monroe50.1
*Montgomery32.9
*Montour47.0
Northampton18.2
*Northumberland11.0
*Perry61.2
*Philadelphia93.3
Pike10.2
*Potter17.5
Schuylkill20.5
*Snyder10.5
Somerset20.5
*Sullivan45.3
Susquehanna21.7
ˆ*Tioga43.4
*Union49.7
*Venango56.0
Warren15.5
*Washington72.0
*Wayne75.3
*Westmoreland 9.3
Wyoming11.8
*York53.5

 *Counties with a predetermined assessment ratio of 100%

 ˆBeaver and Tioga—January 2024 Reassessment—use 100%

 CLRs are to be used in the Appeal Process only and not used to set market value.

 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.

PETER BARSZ, 
Chairperson

[Pa.B. Doc. No. 24-606. Filed for public inspection April 26, 2024, 9:00 a.m.]



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