NOTICES
STATE TAX EQUALIZATION BOARD
2021 Common Level Ratio
[52 Pa.B. 3773]
[Saturday, July 2, 2022]The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2021. 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 2021 CLR is to determine the arithmetic median of the individual sales ratios for every valid sale received from the county for the calendar year 2021.
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 2021.
The CLRs for 2021 are listed as follows.
2021 Common Level Ratios—Certified
Ratios to be used from July 1, 2022, to June 30, 2023
County CLR *Adams 87.5 *Allegheny 63.6 Armstrong 40.7 Beaver 14.8 *Bedford 71.7 *Berks 45.0 *Blair 85.9 Bradford 23.1 *Bucks 7.3 *Butler 7.1 *Cambria 16.5 Cameron 23.9 Carbon 24.3 Centre 21.4 *Chester 39.5 *Clairon 29.1 Clearfield 10.1 *Clinton 63.6 Columbia 17.3 Crawford 21.3 *Cumberland 85.7 *Dauphin 52.4 *Delaware 72.8 Elk 25.1 *Erie 71.1 *Fayette (sales January to September) 51.9 *Forest 14.6 *Franklin 9.5 *Fulton 26.6 *Greene 45.6 Huntingdon 15.3 *Indiana 94.0 *Jefferson 27.3 *Juniata 10.7 *Lackawanna (sales January to June) 8.2 *Lancaster 68.1 *Lawrence 60.0 *Lebanon 71.9 *Lehigh 63.6 *Luzerne 76.0 *Lycoming 56.0 *McKean 80.6 Mercer 14.3 Mifflin 28.5 *Monroe 60.5 *Montgomery 39.6 *Montour 55.4 Northampton 21.7 *Northumberland 12.2 *Perry 71.1 *Philadelphia (sales January to August) 92.6 Pike 12.1 *Potter 22.9 Schuylkill 26.2 *Snyder 11.9 Somerset 23.6 *Sullivan 55.1 Susquehanna 22.1 *Tioga 51.6 *Union 55.6 *Venango 65.8 Warren 19.0 *Washington 84.3 *Wayne 57.0 *Westmoreland 11.0 Wyoming 14.2 *York 65.9 *Counties with a predetermined assessment ratio of 100%
CLR's 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. 22-999. Filed for public inspection July 1, 2022, 9:00 a.m.]
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