NOTICES
STATE TAX EQUALIZATION BOARD
Common Level Ratios
[28 Pa.B. 2996] The State Tax Equalization Board (Board) has established a Common Level Ratio for each county in the Commonwealth for the calendar year 1997. The ratios were mandated by Act 267-1982.
The law 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 each year.
The statistical technique which the Board used for the 1997 Common Level Ratio is to determine the arithmetic mean of the individual sales ratios for every valid sale received from the county for the calendar year 1997.
The methodology used is to include every valid sale with a ratio from 1% to 100% and compute a mean. Using this mean as a base, the Board has defined high and low limits by multiplying and dividing this computed mean by 4. Using these computed limits, the Board has utilized the valid sales, rejecting those sales which exceed the limits. The resulting arithmetic mean ratio is the ratio which the Board is certifying as the Common Level Ratio for each county for 1997.
There is one exception to this procedure. The original mean ratio for those counties which have a predetermined assessment ratio for 1997 of 100% will utilize valid sales from 1% to 200%.
The Common Level Ratios for 1997 follow:
1997 COMMON LEVEL RATIOS
County Ratio ADAMS 41.1 ALLEGHENY 20.3 ARMSTRONG 50.7 BEAVER 38.7 BEDFORD 10.1 *BERKS 97.7 BLAIR 11.8 BRADFORD 43.4 BUCKS 4.8 BUTLER 13.3 CAMBRIA 17.5 CAMERON 38.3 CARBON 9.2 CENTRE 46.6 CHESTER 6.2 CLARION 10.8 CLEARFIELD 22.3 CLINTON 35.7 COLUMBIA 39.1 CRAWFORD 45.2 CUMBERLAND 6.8 *DAUPHIN 56.1 DELAWARE 3.3 ELK 19.0 ERIE 8.9 FAYETTE 11.0 FOREST 30.7 FRANKLIN 7.4 FULTON 18.2 GREENE 29.5 HUNTINGDON 21.8 INDIANA 10.9 JEFFERSON 20.5 JUNIATA 15.8 *LACKAWANNA 20.0 *LANCASTER 97.6 LAWRENCE 15.7 LEBANON 9.5 LEHIGH 50.6 LUZERNE 7.5 LYCOMING 53.6 MCKEAN 14.8 MERCER 11.4 MIFFLIN 12.0 MONROE 23.9 MONTGOMERY 5.4 MONTOUR 10.9 NORTHAMPTON 53.5 NORTHUMBERLAND 7.0 PERRY 10.0 PHILADELPHIA 28.9 PIKE 31.4 POTTER 13.3 SCHUYLKILL 46.3 SNYDER 19.6 SOMERSET 12.3 SULLIVAN 31.7 SUSQUEHANNA 50.9 TIOGA 37.2 UNION 20.8 VENANGO 20.3 WARREN 43.3 WASHINGTON 19.3 WAYNE 9.5 *WESTMORELAND 26.7 WYOMING 29.8 *YORK 70.0 * Counties with a Predetermined Assessment Ratio of 100% MARTHA BELL SCHOENINGER,
Chairperson
[Pa.B. Doc. No. 98-1048. Filed for public inspection June 26, 1998, 9:00 a.m.]
No part of the information on this site may be reproduced for profit or sold for profit.This material has been drawn directly from the official Pennsylvania Bulletin full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.
