NOTICES

STATE TAX
EQUALIZATION BOARD

2008 Common Level Ratios

[39 Pa.B. 3308]
[Saturday, June 27, 2009]

   The State Tax Equalization Board (Board) has established a Common Level Ratio for each county in the Commonwealth for the calendar year 2008. The ratios were mandated by Act 267-1982.

   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 2008 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 2008.

   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 2008.

   There is one exception to this procedure. The original mean ratio for those counties which have a predetermined assessment ratio for 2008 of 100% will utilize valid sales from 1% to 200%.

   The Common Level Ratios for 2008 are listed as follows.

2008 COMMON LEVEL RATIOS

	County	Ratio
	ADAMS	22.2
*	ALLEGHENY	87.5
	ARMSTRONG	36.3
	BEAVER	29.8
*	BEDFORD	17.9
*	BERKS	67.7
	BLAIR	7.9
	BRADFORD	36.1
*	BUCKS	9.7
	BUTLER	12.0
*	CAMBRIA	33.0
	CAMERON	33.4
	CARBON	33.2
	CENTRE	28.8
*	CHESTER	53.0
	CLARION	20.3
	CLEARFIELD	21.1
	CLINTON	29.9
	COLUMBIA	27.1
	CRAWFORD	35.1
*	CUMBERLAND	79.1
*	DAUPHIN	70.5
*	DELAWARE	61.3
	ELK	38.3
*	ERIE	79.5
*	FAYETTE	82.2
	FOREST	19.6
*	FRANKLIN	11.6
*	FULTON	33.3
*	GREENE	71.5
	HUNTINGDON	12.1
*	INDIANA	16.7
*	JEFFERSON	50.7
*	JUNIATA	14.5
*	LACKAWANNA	16.2
*	LANCASTER	73.9
*	LAWRENCE	72.5
*	LEBANON	13.4
	LEHIGH	28.6
	LUZERNE	7.3
*	LYCOMING	83.8
*	MCKEAN	76.3
*	MERCER	30.7
	MIFFLIN	46.5
	MONROE	13.5
*	MONTGOMERY	54.0
*	MONTOUR	72.9
	NORTHAMPTON	29.7
*	NORTHUMBERLAND	22.6
*	PERRY	67.2
	PHILADELPHIA	32.7
	PIKE	17.1
*	POTTER	34.4
	SCHUYLKILL	39.9
*	SNYDER	17.6
	SOMERSET	33.5
*	SULLIVAN	60.1
	SUSQUEHANNA	32.7
*	TIOGA	70.7
*	UNION	74.5
*	VENANGO	91.1
	WARREN	34.6
	WASHINGTON	13.8
*	WAYNE	64.3
*	WESTMORELAND	21.9
	WYOMING	21.0
*	YORK	78.5

   *  Counties with a Predetermined Assessment Ratio of 100%

JAMES A. ZURICK, Esq.,   
Chairperson

[Pa.B. Doc. No. 09-1188. Filed for public inspection June 26, 2009, 9:00 a.m.]

[39 Pa.B. 3310]
[Saturday, June 27, 2009]

 

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