NOTICES
STATE TAX
EQUALIZATION BOARD
2016 Common Level Ratio
[47 Pa.B. 3170]
[Saturday, June 3, 2017]The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2016. The Board is governed by sections 1500—1521 of the Community and Economic Development Enhancement Act (act) (71 P.S. §§ 1709.1500—1709.1521).
The act 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 annually.
The statistically acceptable technique which the Board used for the 2016 CLR is to determine the arithmetic mean of the individual sales ratios for every valid sale received from the county for the calendar year 2016.
The methodology used is to include every valid sale from 1% to 500% to compute an average mean. Using this average mean as a base, the 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 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 CLR for each county for 2016.
The CLRs for 2016 are as follows.
2016 Common Level Ratios
County CLR *Adams 115.8 *Allegheny 87.4 Armstrong 47.4 Beaver 26.1 *Bedford 92.8 *Berks 72.3 *ˆˆBlair 10.6 Bradford 32.5 *Bucks 10.9 *Butler 10.8 *Cambria 24.2 Cameron 55.2 Carbon 48.4 Centre 28.1 *Chester 53.0 *Clarion 45.9 Clearfield 15.9 *Clinton 85.8 Columbia 25.6 Crawford 36.9 *Cumberland 98.1 *Dauphin 73.1 *Delaware 61.1 Elk 44.4 *Erie 93.8 *Fayette 71.6 *ˆˆˆForest 18.6 *Franklin 13.1 *Fulton 39.3 *Greene 67.4 Huntingdon 25.8 *ˆIndiana 109.2 *Jefferson 43.7 *Juniata 15.4 *Lackawanna 15.0 *Lancaster 73.7 *Lawrence 83.3 *Lebanon 104.2 *Lehigh 95.7 *Luzerne 103.1 *Lycoming 75.9 *McKean 91.5 *Mercer 28.2 Mifflin 46.5 Monroe 23.0 *Montgomery 54.1 *Montour 79.1 Northampton 33.2 *Northumberland 26.9 *Perry 95.5 *Philadelphia 99.0 Pike 23.1 *Potter 35.8 Schuylkill 45.8 *Snyder 17.6 Somerset 41.0 *Sullivan 69.7 Susquehanna 35.6 *Tioga 73.5 *Union 73.9 *Venango 84.3 Warren 32.1 *ˆˆWashington 10.0 *Wayne 91.7 *Westmoreland 16.2 Wyoming 17.8 *York 86.8 *Counties with a predetermined assessment ratio of 100% ˆCountywide reassessment for 2016 ˆˆCountywide reassessment for 2017 ˆˆˆCountywide ratio change for 2017 PETER BARSZ,
Chairperson
[Pa.B. Doc. No. 17-953. Filed for public inspection June 2, 2017, 9:00 a.m.]
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