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PA Bulletin, Doc. No. 03-1238



Realty Transfer Tax; 2002 Common Level Ratio Real Estate Valuation Factors

[33 Pa.B. 2955]

   The State Tax Equalization Board (Board) has established a common level ratio for each county in this Commonwealth for the calendar year 2002. 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 2002 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 2002.

   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 2002.

   There is one exception to this procedure. The original mean ratio for those counties which have a predetermined assessment ratio for 2002 of 100% will utilize valid sales from 1% to 200%.

2002 Common Level Ratios

County          Ratio County          Ratio County          Ratio
Adams 37.7 Elk 20.0 *Montgomery76.7
*Allegheny 97.5 Erie 7.8 Montour9.7
Armstrong 42.4 *Fayette25.8 Northampton42.6
Beaver 34.8 Forest 21.2Northumberland 13.9
*Bedford22.3*Franklin15.5 *Perry 93.4
*Berks 90.4*Fulton 50.7Philadelphia 29.5
Blair 8.4 Greene23.8 Pike24.4
Bradford45.4Huntingdon 16.7*Potter 42.0
Bucks 3.5 Indiana 14.1 Schuylkill45.0
Butler 11.2 Jefferson 19.7 Snyder 17.5
Cambria 15.9 Juniata13.2 Somerset42.7
Cameron35.4*Lackawanna 21.3Sullivan24.4
Carbon 45.0 *Lancaster 85.9 Susquehanna45.3
Centre39.6 Lawrence 15.5 *Tioga94.8
*Chester74.0 Lebanon 8.4 Union 16.2
Clarion 20.1Lehigh 44.7 *Venango 94.3
Clearfield 20.5Luzerne7.2 Warren 37.0
Clinton 28.2 Lycoming65.9 Washington16.2
Columbia 34.3McKean 22.7 Wayne 9.1
Crawford 35.3 *Mercer27.5 *Westmoreland 22.2
*Cumberland 95.4Mifflin51.0Wyoming 25.2
*Dauphin93.5 Monroe20.2*York 85.8
*Delaware 87.2
*Counties with a predetermined assessment ratio of 100%


[Pa.B. Doc. No. 03-1238. Filed for public inspection June 20, 2003, 9:00 a.m.]

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