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• No statutes or acts will be found at this website.
The Pennsylvania Bulletin website includes the following: Rulemakings by State agencies; Proposed Rulemakings by State agencies; State agency notices; the Governor’s Proclamations and Executive Orders; Actions by the General Assembly; and Statewide and local court rules.
The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2023. 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 2023 CLR is to determine the arithmetic median of the individual sales ratios for every valid sale received from the county for the calendar year 2023.
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 2023.
The CLR's for 2023 are listed as follows.
2023 Common Level Ratios—Certified
Ratios to be used from July 1, 2024, to June 30, 2025
County
CLR
*Adams
77.4
*Allegheny
52.7
Armstrong
37.4
ˆ*Beaver
14.8
*Bedford
59.3
*Berks
36.4
*Blair
85.1
Bradford
20.0
*Bucks
6.3
*Butler
6.4
*Cambria
12.9
Cameron
20.3
Carbon
19.9
Centre
17.7
*Chester
33.9
*Clarion
13.0
Clearfield
8.7
*Clinton
54.8
Columbia
15.0
Crawford
18.0
*Cumberland
73.3
*Dauphin
43.3
*Delaware
61.5
Elk
21.6
*Erie
58.1
*Fayette
46.8
*Forest
13.2
*Franklin
8.2
*Fulton
22.9
*Greene
41.8
Huntingdon
13.6
*Indiana
90.8
*Jefferson
23.4
*Juniata
9.2
*Lackawanna
6.2
*Lancaster
56.4
*Lawrence
50.8
*Lebanon
58.8
*Lehigh
53.2
*Luzerne
86.8
*Lycoming
48.9
*McKean
55.3
Mercer
12.2
Mifflin
23.2
*Monroe
50.1
*Montgomery
32.9
*Montour
47.0
Northampton
18.2
*Northumberland
11.0
*Perry
61.2
*Philadelphia
93.3
Pike
10.2
*Potter
17.5
Schuylkill
20.5
*Snyder
10.5
Somerset
20.5
*Sullivan
45.3
Susquehanna
21.7
ˆ*Tioga
43.4
*Union
49.7
*Venango
56.0
Warren
15.5
*Washington
72.0
*Wayne
75.3
*Westmoreland
9.3
Wyoming
11.8
*York
53.5
*Counties with a predetermined assessment ratio of 100%
ˆBeaver and Tioga—January 2024 Reassessment—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. 24-606. Filed for public inspection April 26, 2024, 9:00 a.m.]
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