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PA Bulletin, Doc. No. 07-1179

NOTICES

STATE TAX
EQUALIZATION BOARD

2006 Common Level Ratio

[37 Pa.B. 3082]
[Saturday, June 30, 2007]

   The State Tax Equalization Board (Board) has established a common level ratio for each county in this Commonwealth for the calendar year 2006. The ratios were mandated by 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 2006 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 2006.

   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 2006.

   There is one exception to this procedure. The original mean ratio for those counties which have a predetermined assessment ratio for 2006 of 100% will utilize valid sales from 1% to 200%.

   The common level ratios for 2006 are listed as follows.

JAMES A. ZURICK, Esq.,   
Chairperson

2006 Common Level Ratios

County Ratio
  ADAMS 22.1
*ALLEGHENY87.3
  ARMSTRONG 35.8
  BEAVER 29.3
*BEDFORD 17.2
*BERKS68.1
  BLAIR 8.2
  BRADFORD 37.3
*BUCKS 9.1
  BUTLER 9.6
*CAMBRIA 31.1
  CAMERON 33.8
  CARBON 32.1
  CENTRE 29.3
*CHESTER 51.8
  CLARION 17.7
  CLEARFIELD 17.4
  CLINTON 22.4
  COLUMBIA 28.2
  CRAWFORD 32.9
*CUMBERLAND 82.0
*DAUPHIN 71.3
*DELAWARE 61.1
  ELK37.7
*ERIE 83.3
*FAYETTE 85.4
  FOREST 19.2
*FRANKLIN 9.8
*FULTON 33.4
*GREENE86.4
  HUNTINGDON 12.7
*INDIANA 16.2
*JEFFERSON 53.5
*JUNIATA 16.0
*LACKAWANNA 14.1
*LANCASTER 76.6
*LAWRENCE 87.8
*LEBANON 13.6
  LEHIGH 27.9
  LUZERNE5.0
*LYCOMING 86.2
*MCKEAN 89.8
*MERCER 27.3
  MIFFLIN 45.4
  MONROE 12.8
*MONTGOMERY 50.7
*MONTOUR 87.5
  NORTHAMPTON 29.1
*NORTHUMBERLAND 22.1
*PERRY 73.3
  PHILADELPHIA 28.4
  PIKE 16.2
*POTTER 35.7
  SCHUYLKILL 38.2
  SNYDER 14.1
  SOMERSET 34.4
*SULLIVAN 71.5
  SUSQUEHANNA 33.8
*TIOGA 75.0
*UNION88.8
*VENANGO 88.7
  WARREN 34.1
  WASHINGTON 13.3
*WAYNE 75.7
*WESTMORELAND 19.8
  WYOMING 20.2
*YORK 76.1
*Counties with a predetermined assessment ratio of 100%
[Pa.B. Doc. No. 07-1179. Filed for public inspection June 29, 2007, 9:00 a.m.]

 


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