NOTICES
STATE TAX EQUALIZATION BOARD
2020 Common Level Ratio
[51 Pa.B. 3954]
[Saturday, July 17, 2021]The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. 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 2020 CLR is to determine the arithmetic median of the individual sales ratios for every valid sale received from the county for the calendar year 2020.
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. 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 2020.
The CLRs for 2020 are listed as follows.
2020 Common Level Ratios
County
CLR
*Adams 96.3 *Allegheny 81.1 Armstrong 39.3 Beaver 16.5 *Bedford 76.4 *Berks 52.0 *Blair 93.2 Bradford 26.3 *Bucks 8.3 *Butler 7.9 *Cambria 17.6 Cameron 29.6 Carbon 30.0 Centre 23.3 *Chester 45.0 *Clarion 33.6 Clearfield 11.5 *Clinton 73.5 Columbia 19.3 Crawford 24.2 *Cumberland 88.0 *Dauphin 59.2 ˆ*Delaware 49.4 Elk 27.2 *Erie 81.4 *Fayette 55.8 *Forest 14.8 *Franklin 10.6 *Fulton 30.4 *Greene 48.9 Huntingdon 17.5 *Indiana 98.4 *Jefferson 31.9 *Juniata 11.0 *Lackawanna (missing September to December sales) 9.2 *Lancaster 78.1 *Lawrence 69.2 *Lebanon 82.1 *Lehigh 72.7 *Luzerne 88.9 *Lycoming 61.0 *McKean 80.9 Mercer 15.4 Mifflin 30.5 *Monroe 76.6 *Montgomery 44.7 *Montour 61.1 Northampton 25.0 *Northumberland 14.0 *Perry 82.8 *Philadelphia 93.2 Pike 14.9 *Potter 23.7 Schuylkill 32.1 *Snyder 13.3 Somerset 27.2 *Sullivan 58.4 Susquehanna 25.3 *Tioga 58.3 *Union 62.6 *Venango 73.0 Warren 20.7 *Washington 86.8 *Wayne 72.0 *Westmoreland 12.3 Wyoming 15.7 *York 75.5 *Counties with a predetermined assessment ratio of 100%
ˆCountywide Reassessment for 2021
Delaware County—use 100%
CLR's are to be used in the appeal process only and not used to set market value.
CLR factors can be found on the Department of Revenue's web site at https://www.revenue.pa.gov/TaxTypes/RTT/Pages/Common%20Level%20Ratios.aspx.
PETER BARSZ,
Chairperson
[Pa.B. Doc. No. 21-1154. Filed for public inspection July 16, 2021, 9:00 a.m.]
[51 Pa.B. 3956]
[Saturday, July 17, 2021]
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