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PA Bulletin, Doc. No. 14-1380

NOTICES

STATE TAX
EQUALIZATION BOARD

2013 Common Level Ratios

[44 Pa.B. 4067]
[Saturday, June 28, 2014]

 The State Tax Equalization Board has established a Common Level Ratio for each county in the Commonwealth for the calendar year 2013. The ratios were mandated by Act 267-1982.

 The law requires the State Tax Equalization 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 2013 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 2013.

 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 State Tax Equalization 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 State Tax Equalization Board has utilized the valid sales, rejecting those sales, which exceed the limits. The resulting arithmetic mean ratio is the ratio which the State Tax Equalization Board is certifying as the Common Level Ratio for each county for 2013.

 The Common Level Ratios for 2013 are as follows.

PETER BARSZ, 
Chairperson

2013 Common Level Ratios

County CLR
*Adams 122.0%
*Allegheny 90.8%
Armstrong 42.0%
Beaver 29.3%
*Bedford 95.0%
*Berks 76.3%
*Blair 14.3%
Bradford 31.9%
*Bucks 10.8%
*Butler 11.4%
*Cambria27.8%
Cameron 45.6%
Carbon 47.3%
Centre 28.9%
*Chester 57.7%
Clarion 25.7%
Clearfield 14.6%
*Clinton 89.7%
Columbia 27.7%
Crawford 39.0%
*Cumberland 101.1%
*Dauphin 74.2%
*Delaware 67.8%
Elk 51.0%
*Erie 96.3%
*Fayette 79.4%
Forest 20.9%
*Franklin 14.5%
*Fulton 43.5%
*Greene 79.4%
Huntingdon 27.5%
*Indiana 19.9%
*Jefferson 48.3%
*Juniata 20.2%
*Lackawanna 21.2%
*Lancaster 79.1%
*Lawrence 90.3%
*Lebanon 107.0%
*Lehigh 102.6%
*Luzerne 106.4%
*Lycoming 75.0%
*McKean 87.6%
Mercer 31.5%
Mifflin 47.6%
Monroe 23.4%
*Montgomery 57.5%
*Montour 81.9%
Northampton 35.2%
*Northumberland 30.3%
*Perry 97.3%
*Philadelphia 100%
Pike 23.1%
*Potter 36.4%
Schuylkill 44.6%
*Snyder 17.1%
Somerset 37.6%
*Sullivan 66.4%
Susquehanna 33.0%
*Tioga 67.8%
*Union 78.0%
*Venango 91.8%
Warren 40.7%
Washington 10.9%
*Wayne 85.8%
*Westmoreland 19.3%
Wyoming 18.4%
*York 88.0%

Bold Reassessed

 *Counties with a Predetermined Assessment Ratio of 100%

[Pa.B. Doc. No. 14-1380. Filed for public inspection June 27, 2014, 9:00 a.m.]



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