NOTICES

STATE TAX
EQUALIZATION BOARD

2011 Common Level Ratios

[43 Pa.B. 122]
[Saturday, January 5, 2013]

 The State Tax Equalization Board has established a Common Level Ratio for each county in the Commonwealth for the calendar year 2011. The ratios were mandated by Act 267-1982.

 The law requires the State Tax Equalization 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 2011 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 2011.

 The methodology used is to include every valid sale and compute an average mean. Using this average mean as a base, the State Tax Equalization Board has defined high and low limits by multiplying and dividing this computed average mean by 4. After the high and low limits are defined; the extreme upper sales ratio limit is 200%. Using these computed limits, the State Tax Equalization Board has utilized the valid sales, rejecting those sales, which exceed the limits. The resulting arithmetic mean ratio is the ratio which the State Tax Equalization Board is certifying as the Common Level Ratio for each county for 2011.

 The Common Level Ratios for 2011 are as follows.

JAMES A. ZURICK, Esq., 
Chairperson

2011 COMMON LEVEL RATIOS

County	CLR
*Adams	118.1%
*Allegheny	85.7%
Armstrong	41.6%
Beaver	34.1%
*Bedford	78.0%
*Berks	77.9%
*Blair	16.7%
Bradford	33.3%
*Bucks	10.8%
*Butler	17.0%
*Cambria	34.4%
Cameron	43.2%
Carbon	45.8%
Centre	28.8%
*Chester	59.0%
Clarion	34.6%
Clearfield	20.2%
*Clinton	96.9%
Columbia	27.8%
Crawford	41.1%
*Cumberland	100.6%
*Dauphin	72.6%
*Delaware	72.0%
Elk	46.3%
*Erie	85.0%
*Fayette	79.7%
Forest	28.1%
*Franklin	14.2%
*Fulton	39.0%
*Greene	73.9%
**Huntingdon	26.9%
*Indiana	17.8%
*Jefferson	52.0%
*Juniata	18.4%
*Lackawanna	19.3%
*Lancaster	78.8%
*Lawrence	96.8%
*Lebanon	16.3%
Lehigh	35.6%
*Luzerne	109.4%
*Lycoming	80.0%
*McKean	89.9%
*Mercer	36.1%
Mifflin	55.7%
Monroe	19.4%
*Montgomery	62.0%
*Montour	86.2%
Northampton	37.5%
*Northumberland	27.9%
*Perry	100.5%
^Philadelphia	30.6%
Pike	24.7%
*Potter	36.7%
Schuylkill	46.6%
*Snyder	20.7%
Somerset	40.8%
*Sullivan	64.9%
Susquehanna	32.7%
*Tioga	73.5%
*Union	83.2%
*Venango	94.1%
Warren	35.7%
Washington	14.7%
*Wayne	84.3%
*Westmoreland	22.7%
Wyoming	20.0%
*York	86.5%

 ^ Updated 12/20/2012

 **PDR Change 40% to 80%

 *Counties with a Predetermined Assessment Ratio of 100%

[Pa.B. Doc. No. 13-42. Filed for public inspection January 4, 2013, 9:00 a.m.]

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