NOTICES
STATE TAX EQUALIZATION BOARD
2019 Common Level Ratio
[50 Pa.B. 3191]
[Saturday, June 27, 2020]The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. 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 2019 CLR is to determine the arithmetic median of the individual sales ratios for every valid sale received from the county for the calendar year 2019.
The methodology used is to include every valid sale as verified by the county assessor. The Board has defined high and low limits by computing outliers based on an interquartile range (IQR-factor of 3) to establish an upper and lower boundary. This outlier trimming is based on standards recommended by the International Association of Assessing Officers (IAAO). After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2019.
The CLRs for 2019 are listed as follows.
2019 Common Level Ratios
County
CLR
*Adams 104.5 *Allegheny 87.5 Armstrong 27.6 Beaver 18.1 *Bedford 81.7 *Berks 56.3 *Blair 96.2 Bradford 25.9 *Bucks 8.9 *Butler 8.6 *Cambria 18.8 Cameron 28.4 Carbon 33.8 Centre 24.2 *Chester 47.0 *Clarion 34.3 Clearfield 12.2 *Clinton 78.3 Columbia 21.0 Crawford 26.0 *Cumberland 92.3 *Dauphin 63.5 *Delaware 50.0 Elk 27.0 *Erie 86.2 *Fayette 58.8 *Forest 18.0 *Franklin 11.0 *Fulton 32.5 *Greene 52.3 Huntingdon 18.0 *Indiana 98.6 *Jefferson 32.1 *Juniata 12.5 *Lackawanna 9.3 *Lancaster 83.4 *Lawrence 73.6 *Lebanon 87.7 *Lehigh 78.3 *Luzerne 94.9 *Lycoming 65.0 *McKean 84.4 Mercer 16.4 Mifflin 35.0 ˆMonroe 14.8 *Montgomery 46.9 *Montour 63.2 Northampton 27.2 *Northumberland 14.4 *Perry 87.4 *Philadelphia 94.3 Pike 16.8 *Potter 25.3 Schuylkill 32.7 *Snyder 14.1 Somerset 29.0 *Sullivan 59.7 Susquehanna 25.7 *Tioga 60.1 *Union 65.7 *Venango 75.7 Warren 22.7 *Washington 85.4 *Wayne 81.4 *Westmoreland 13.1 Wyoming 16.4 *York 80.4 *Counties with a predetermined assessment ratio of 100%
ˆCountywide reassessment for 2020
Monroe County—use 100%
PETER BARSZ,
Chairperson
[Pa.B. Doc. No. 20-841. Filed for public inspection June 26, 2020, 9:00 a.m.]
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