NOTICES

STATE TAX
EQUALIZATION BOARD

2015 Common Level Ratios

[46 Pa.B. 4037]
[Saturday, July 23, 2016]

 The State Tax Equalization Board (Board) has established a Common Level Ratio for each county in the Commonwealth for the calendar year 2015. The ratios were mandated by Act 267-1982.

 The law 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 each year.

 The statistically acceptable technique which the Board used for the 2015 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 2015.

 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 Common Level Ratio for each county for 2015.

 The Common Level Ratios for 2015 are as follows.

2015 Common Level Ratios

County	CLR
*Adams	116.0%
*Allegheny	87.1%
Armstrong	43.9%
Beaver	27.8%
*Bedford	96.6%
*Berks	74.3%
*Blair	10.8%
Bradford	33.3%
*Bucks	11.1%
*Butler	10.9%
*Cambria	24.7%
Cameron	67.7%
Carbon	52.8%
Centre	28.0%
*Chester	53.8%
Clarion	37.7%
Clearfield	14.7%
*Clinton	88.4%
Columbia	27.1%
Crawford	37.8%
*Cumberland	99.8%
*Dauphin	73.2%
*Delaware	65.0%
Elk	43.7%
*Erie	95.3%
*Fayette	72.5%
Forest	23.7%
*Franklin	14.0%
*Fulton	38.8%
*Greene	67.8%
Huntingdon	24.3%
*Indiana	19.8%
*Jefferson	49.2%
*Juniata	18.2%
*Lackawanna	14.4%
*Lancaster	75.5%
*Lawrence	87.0%
*Lebanon	106.5%
*Lehigh	99.0%
*Luzerne	103.8%
*Lycoming	74.6%
*McKean	93.8%
Mercer	29.0%
Mifflin	48.2%
Monroe	22.4%
*Montgomery	56.1%
*Montour	77.0%
Northampton	34.3%
*Northumberland	25.6%
*Perry	97.5%
*Philadelphia	98.3%
Pike	24.7%
*Potter	34.4%
Schuylkill	45.9%
*Snyder	17.1%
Somerset	40.1%
*Sullivan	70.4%
Susquehanna	36.4%
*Tioga	70.5%
*Union	77.9%
*Venango	84.4%
Warren	33.1%
Washington	10.7%
*Wayne	90.6%
*Westmoreland	17.3%
Wyoming	18.3%
*York	88.0%

 *Counties with a predetermined assessment ratio of 100%

PETER BARSZ, 
Chairperson

[Pa.B. Doc. No. 16-1288. Filed for public inspection July 22, 2016, 9:00 a.m.]

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