NOTICES
STATE TAX
EQUALIZATION BOARD
Common Level Ratios
[31 Pa.B. 3378] The State Tax Equalization Board (Board) has established a Common Level Ratio for each county in the Commonwealth for the calendar year 2000. 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 2000 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 2000.
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 four. 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 2000.
There is one exception to this procedure. The original mean ratio for those counties which have a predetermined assessment ratio for 2000 of 100% will utilize valid sales from 1% to 200%.
DANIEL G. GUYDISH,
Chairperson
2000 Common Level Ratios
County Ratio County Ratio County Ratio Adams 38.4 Elk 18.4 *Montgomery 89.3 Allegheny 18.8 Erie 8.2 Montour 9.4 Armstrong 43.5 Fayette 10.5 Northampton 47.4 Beaver 35.1 Forest 24.5 Northumberland 6.8 Bedford 8.2 Franklin 6.9 Perry 12.5 *Berks 94.7 Fulton 14.7 Philadelphia 28.7 Blair 10.1 Greene 26.1 Pike 28.9 Bradford 46.0 Huntingdon 17.5 Potter 10.8 Bucks 4.1 Indiana 15.0 Schuylkill 46.1 Butler 11.8 Jefferson 19.4 Snyder 18.1 Cambria 17.4 Juniata 13.2 Somerset 44.8 Cameron 40.2 *Lackawanna 20.9 Sullivan 24.2 Carbon 8.9 *Lancaster 91.8 Susquehanna 47.3 Centre 41.8 Lawrence 16.6 Tioga 31.5 *Chester 85.2 Lebanon 9.1 Union 17.9 Clarion 20.9 Lehigh 47.2 Venango 19.9 Clearfield 22.4 Luzerne 7.7 Warren 37.2 Clinton 29.7 Lycoming 69.7 Washington 17.7 Columbia 35.6 McKean 23.8 Wayne 8.8 Crawford 35.5 Mercer 9.2 *Westmoreland 23.1 Cumberland 6.3 Mifflin 53.0 Wyoming 28.2 *Dauphin 54.2 Monroe 22.7 *York 91.6 *Delaware 96.8 *Counties with a Predetermined assessment ratio of 100%.
[Pa.B. Doc. No. 01-1160. Filed for public inspection June 22, 2001, 9:00 a.m.]
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