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PA Bulletin, Doc. No. 06-1153

NOTICES

STATE TAX
EQUALIZATION BOARD

2005 Common Level Ratio

[36 Pa.B. 3072]
[Saturday, June 17, 2006]

   The State Tax Equalization Board (Board) has established a common level ratio for each county in this Commonwealth for the calendar year 2005. The ratios were mandated by the act of December 13, 1982 (P. L. 1158, No. 267).

   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 statistical technique which the Board used for the 2005 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 2005.

   The methodology used is to include every valid sale with a ratio from 1% to 100% and compute a mean. Using this mean as a base, the Board has defined high and low limits by multiplying and dividing this computed mean by 4. 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 2005.

   There is one exception to this procedure. The original mean ratio for those counties which have a predetermined assessment ratio for 2005 of 100% will utilize valid sales from 1% to 200%.

   The common level ratios for 2005 are listed as follows:

2005 Common Level Ratios

County Ratio
  ADAMS 25.1
*ALLEGHENY 91.1
  ARMSTRONG 37.0
  BEAVER 30.2
*BEDFORD 18.3
*BERKS 75.0
  BLAIR 8.2
  BRADFORD 38.0
*BUCKS 9.9
  BUTLER 9.8
*CAMBRIA 27.8
  CAMERON 32.5
  CARBON 36.5
  CENTRE 30.9
*CHESTER 54.9
  CLARION 18.6
  CLEARFIELD 18.3
  CLINTON 23.6
  COLUMBIA 28.8
  CRAWFORD 33.1
*CUMBERLAND 87.8
*DAUPHIN 75.3
*DELAWARE 64.7
  ELK 18.3
*ERIE 84.8
*FAYETTE 87.5
  FOREST 20.7
*FRANKLIN 10.7
*FULTON 38.3
*GREENE 82.6
  HUNTINGDON 13.4
  INDIANA 16.1
*JEFFERSON 54.0
*JUNIATA 16.1
*LACKAWANNA 16.8
*LANCASTER 82.1
*LAWRENCE 87.7
*LEBANON 14.7
  LEHIGH 31.7
  LUZERNE 5.8
*LYCOMING 91.2
*MCKEAN 91.5
*MERCER 27.2
  MIFFLIN 45.8
  MONROE 14.1
*MONTGOMERY 53.4
*MONTOUR 10.1
  NORTHAMPTON 31.5
*NORTHUMBERLAND 27.5
*PERRY 75.0
  PHILADELPHIA 28.6
  PIKE 18.3
*POTTER 36.8
  SCHUYLKILL 40.4
  SNYDER 15.2
  SOMERSET 36.9
*SULLIVAN 65.9
  SUSQUEHANNA 35.2
*TIOGA 79.9
  UNION 14.6
*VENANGO 95.7
  WARREN 34.1
  WASHINGTON 13.7
*WAYNE 81.3
*WESTMORELAND 19.6
  WYOMING 21.8
*YORK 72.2

   *Counties with a Predetermined Assessment Ratio of 100%

JAMES A. ZURICK, Esq.,   
Chairperson

[Pa.B. Doc. No. 06-1153. Filed for public inspection June 16, 2006, 9:00 a.m.]


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