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PA Bulletin, Doc. No. 11-1366



2010 Common Level Ratios

[41 Pa.B. 4280]
[Saturday, August 6, 2011]

 The State Tax Equalization Board (Board) has established a Common Level Ratio for each county in this Commonwealth for the calendar year 2010. 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 acceptable technique which the Board used for the 2010 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 2010.

 The methodology used is to include every valid sale and compute an average mean. Using this mean as a base, the Board has defined high and low limits by multiplying and dividing this computed mean by 4. For those counties which have a predetermined assessment ratio of 100% 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 which the Board is certifying as the Common Level Ratio for each county for 2010.

 The Common Level Ratios for 2010 are listed as follows:


County CLR
^Adams 26.2%
*Allegheny 85.8%
Armstrong 37.8%
Beaver 32.7%
*Bedford 78.4%
*Berks 73.2%
*Blair 15.0%
Bradford 33.5%
*Bucks 11.3%
*Butler 19.1%
*Cambria 33.4%
Cameron 41.0%
Carbon 42.9%
Centre 28.1%
*Chester 56.0%
Clarion 29.6%
Clearfield 20.2%
*Clinton 98.9%
Columbia 26.4%
Crawford 37.3%
*Cumberland 79.2%
*Dauphin 73.5%
*Delaware 67.5%
Elk 42.4%
*Erie 84.4%
*Fayette 82.7%
Forest 26.8%
*Franklin 13.1%
*Fulton 35.1%
*Greene 83.3%
Huntingdon 13.9%
*Indiana 19.2%
*Jefferson 54.1%
*Juniata 21.1%
*Lackawanna 18.2%
*Lancaster 76.5%
*Lawrence 95.6%
*Lebanon 15.8%
Lehigh 35.7%
*Luzerne 100.4%
*Lycoming 82.9%
*McKean 86.4%
*Mercer 34.6%
Mifflin 52.3%
Monroe 16.8%
*Montgomery 58.0%
*Montour 81.4%
Northampton 33.6%
*Northumberland 27.6%
*Perry 74.0%
Philadelphia 18.1%
Pike 21.4%
*Potter 31.2%
Schuylkill 47.3%
*Snyder 18.0%
Somerset 39.9%
*Sullivan 69.6%
Susquehanna 35.4%
*Tioga 73.8%
*Union 77.8%
*Venango 90.4%
Warren 34.6%
Washington 21.3%
*Wayne 80.0%
*Westmoreland 23.8%
Wyoming 19.7%
*York 83.7%
^ Partial sales data for the year
* Counties with a predetermined assessment ratio of 100%


[Pa.B. Doc. No. 11-1366. Filed for public inspection August 5, 2011, 9:00 a.m.]

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