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PA Bulletin, Doc. No. 18-880

NOTICES

STATE TAX EQUALIZATION BOARD

2017 Common Level Ratio

[48 Pa.B. 3392]
[Saturday, June 2, 2018]

 The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for calendar year 2017. 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 2017 CLR is to determine the arithmetic mean of the individual sales ratios for every valid sale received from the county for calendar year 2017.

 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 CLR for each county for 2017.

2017 Common Level Ratios

County CLR
*Adams 113.4%
*Allegheny 87.5%
Armstrong 45.7%
Beaver 25.1%
*Bedford 92.7%
*Berks 68.5%
*ˆBlair 99.6%
Bradford 32.3%
*Bucks 10.4%
*Butler 10.6%
*Cambria 26.9%
Cameron 46.9%
Carbon 45.6%
Centre 27.6%
*Chester 51.3%
*Clarion 29.9%
Clearfield 14.5%
*Clinton 88.3%
Columbia 25.8%
Crawford 38.3%
*Cumberland 95.9%
*Dauphin 70.9%
*Delaware 58.1%
Elk 44.4%
*Erie 93.0%
*Fayette 71.3%
*ˆˆForest 27.7%
*Franklin 12.3%
*Fulton 34.9%
*Greene 67.4%
Huntingdon 24.4%
*Indiana 108.4%
*Jefferson 46.5%
*Juniata 16.3%
*Lackawanna 15.3%
*ˆˆˆLancaster 69.2%
*Lawrence 81.5%
*Lebanon 97.4%
*Lehigh 92.9%
*Luzerne 101.7%
*Lycoming 73.7%
*McKean 84.6%
Mercer 27.8%
Mifflin 46.9%
Monroe 21.3%
*Montgomery 50.9%
*Montour 74.7%
Northampton 31.1%
*Northumberland 27.5%
*Perry 97.0%
*Philadelphia 98.7%
Pike 23.6%
*Potter 36.1%
Schuylkill 41.6%
*Snyder 16.4%
Somerset 39.8%
*Sullivan 69.8%
Susquehanna 32.0%
*Tioga 70.1%
*Union 72.8%
*Venango 85.7%
Warren 32.6%
*ˆWashington 95.3%
*Wayne 90.1%
*Westmoreland 16.3%
Wyoming 17.8%
*York 85.9%

 *Counties with a predetermined assessment ratio of 100%

 ˆCountywide reassessment for 2017

 ˆˆForest County—Ratio change for 2017

 ˆˆˆLancaster County reassessment for 2018—use 100%

PETER BARSZ, 
Chairperson

[Pa.B. Doc. No. 18-880. Filed for public inspection June 1, 2018, 9:00 a.m.]



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