NOTICES
STATE TAX
EQUALIZATION BOARD
2003 Common Level Ratios
[34 Pa.B. 4996] The State Tax Equalization Board (Board) has established a common level ratio for each county in this Commonwealth for the calendar year 2003. The ratios were mandated by the act of December 13, 1982 (P. L. 1158, No. 267).
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 2003 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 2003.
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 2003.
There is one exception to this procedure. The original mean ratio for those counties which have a predetermined assessment ratio for 2003 of 100% will utilize valid sales from 1% to 200%.
The common level ratios for 2003 are as follows:
2003 Common Level Ratios
County Ratio
County Ratio
County Ratio ADAMS 34.6 ELK 19.8 *MONTGOMERY 68.7 *ALLEGHENY 93.9 *ERIE 91.8 MONTOUR 8.8 ARMSTRONG 39.7 *FAYETTE 97.5 NORTHAMPTON 39.2 BEAVER 32.2 FOREST 21.1 NORTHUMBERLAND 13.4 *BEDFORD 19.5 *FRANKLIN 14.5 *PERRY 91.0 *BERKS 86.3 *FULTON 50.4 ^PHILADELPHIA 27.3 BLAIR 7.9 *GREENE 88.7 PIKE 22.7 BRADFORD 43.3 HUNTINGDON 15.9 *POTTER 42.2 BUCKS 3.1 INDIANA 13.7 SCHUYLKILL 43.2 BUTLER 10.4 JEFFERSON 18.8 SNYDER 16.4 CAMBRIA 16.3 *JUNIATA 17.7 SOMERSET 40.5 CAMERON 37.3 *LACKAWANNA 19.2 SULLIVAN 23.4 CARBON 43.2 *LANCASTER 81.7 SUSQUEHANNA 41.4 CENTRE 37.3 *LAWRENCE 93.0 *TIOGA 90.4 *CHESTER 68.0 LEBANON 8.2 UNION 16.2 CLARION 19.0 LEHIGH 40.8 *VENANGO 92.1 CLEARFIELD 19.1 LUZERNE 6.8 WARREN 36.8 CLINTON 28.3 LYCOMING 62.4 WASHINGTON 15.4 COLUMBIA 32.8 MCKEAN 22.5 WAYNE 8.2 CRAWFORD 33.9 *MERCER 28.6 *WESTMORELAND 21.1 *CUMBERLAND 90.4 MIFFLIN 49.3 WYOMING 23.7 *DAUPHIN 87.7 MONROE 17.9 *YORK 80.9 *DELAWARE 79.5 *Counties with a predetermined assessment ratio of 100%. ^Revised CLR August 11, 2004. DANIEL G. GUYDISH,
Chairperson
[Pa.B. Doc. No. 04-1679. Filed for public inspection September 3, 2004, 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.
