NOTICES

STATE TAX
EQUALIZATION BOARD

2010 Common Level Ratios

[41 Pa.B. 4280]
[Saturday, August 6, 2011]

 The State Tax Equalization Board (Board) has established a Common Level Ratio for each county in this Commonwealth for the calendar year 2010. 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 acceptable technique which the Board used for the 2010 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 2010.

 The methodology used is to include every valid sale and compute an average mean. Using this mean as a base, the Board has defined high and low limits by multiplying and dividing this computed mean by 4. For those counties which have a predetermined assessment ratio of 100% the extreme upper sales ratio limit is 200%. Using these computed limits, the Board has utilized the valid sales, rejecting those sales, which exceed the limits. The resulting arithmetic mean ratio which the Board is certifying as the Common Level Ratio for each county for 2010.

 The Common Level Ratios for 2010 are listed as follows:

2010 COMMON LEVEL RATIOS

	County	CLR
^	Adams	26.2%
*	Allegheny	85.8%
	Armstrong	37.8%
	Beaver	32.7%
*	Bedford	78.4%
*	Berks	73.2%
*	Blair	15.0%
	Bradford	33.5%
*	Bucks	11.3%
*	Butler	19.1%
*	Cambria	33.4%
	Cameron	41.0%
	Carbon	42.9%
	Centre	28.1%
*	Chester	56.0%
	Clarion	29.6%
	Clearfield	20.2%
*	Clinton	98.9%
	Columbia	26.4%
	Crawford	37.3%
*	Cumberland	79.2%
*	Dauphin	73.5%
*	Delaware	67.5%
	Elk	42.4%
*	Erie	84.4%
*	Fayette	82.7%
	Forest	26.8%
*	Franklin	13.1%
*	Fulton	35.1%
*	Greene	83.3%
	Huntingdon	13.9%
*	Indiana	19.2%
*	Jefferson	54.1%
*	Juniata	21.1%
*	Lackawanna	18.2%
*	Lancaster	76.5%
*	Lawrence	95.6%
*	Lebanon	15.8%
	Lehigh	35.7%
*	Luzerne	100.4%
*	Lycoming	82.9%
*	McKean	86.4%
*	Mercer	34.6%
	Mifflin	52.3%
	Monroe	16.8%
*	Montgomery	58.0%
*	Montour	81.4%
	Northampton	33.6%
*	Northumberland	27.6%
*	Perry	74.0%
	Philadelphia	18.1%
	Pike	21.4%
*	Potter	31.2%
	Schuylkill	47.3%
*	Snyder	18.0%
	Somerset	39.9%
*	Sullivan	69.6%
	Susquehanna	35.4%
*	Tioga	73.8%
*	Union	77.8%
*	Venango	90.4%
	Warren	34.6%
	Washington	21.3%
*	Wayne	80.0%
*	Westmoreland	23.8%
	Wyoming	19.7%
*	York	83.7%
^ Partial sales data for the year
* Counties with a predetermined assessment ratio of 100%

JAMES A. ZURICK, Esq., 
Chairperson

[Pa.B. Doc. No. 11-1366. Filed for public inspection August 5, 2011, 9:00 a.m.]

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