NOTICES

STATE TAX EQUALIZATION BOARD

2020 Common Level Ratio; Corrective Notice

[53 Pa.B. 2928]
[Saturday, May 27, 2023]

 *Revised on May 17, 2023 (Court Order: Allegheny recalculation)

 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—Certified

Ratios to be used from July 1, 2021, to June 30, 2022

County	CLR
*Adams	96.3
*Allegheny	81.1 now 63.5
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 Sep to Dec 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% Countywide Reassessment for 2021

 ˆ*Delaware County—use 100

 CLRs 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. 23-720. Filed for public inspection May 26, 2023, 9:00 a.m.]

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