NOTICES
STATE TAX EQUALIZATION BOARD
2022 Common Level Ratio
[53 Pa.B. 2929]
[Saturday, May 27, 2023]The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2022. 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 2022 CLR is to determine the arithmetic median of the individual sales ratios for every valid sale received from the county for the calendar year 2022.
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 2022.
The CLRs for 2022 are listed as follows.
2022 Common Level Ratios—Certified
Ratios to be used from July 1, 2023, to June 30, 2024
County CLR *Adams 83.9 *Allegheny 54.5 Armstrong 45.4 Beaver 14.7 *Bedford 63.2 *Berks 39.8 *Blair 90.9 Bradford 20.9 *Bucks 6.7 *Butler 6.5 *Cambria 14.3 Cameron 20.2 Carbon 20.8 Centre 18.5 *Chester 36.0 *Clarion 25.7 Clearfield 13.3 *Clinton 58.6 Columbia 16.0 Crawford 19.1 *Cumberland 80.9 *Dauphin 46.6 *Delaware 65.8 Elk 22.0 *Erie 63.1 *Fayette 49.0 *Forest 16.0 *Franklin 8.6 *Fulton 23.0 *Greene 38.8 Huntingdon 13.9 *Indiana 90.4 *Jefferson 25.5 *Juniata 10.1 *Lackawanna 6.8 *Lancaster 60.4 *Lawrence 53.7 *Lebanon 62.8 *Lehigh 56.8 *Luzerne 69.4 *Lycoming 51.3 *McKean 57.6 Mercer 13.0 Mifflin 25.6 *Monroe 56.2 *Montgomery 35.5 *Montour 50.4 Northampton 19.4 *Northumberland 10.9 *Perry 66.2 ˆ*Philadelphia 93.5 Pike 10.4 *Potter 18.0 Schuylkill 22.9 *Snyder 10.5 Somerset 21.1 *Sullivan 50.9 Susquehanna 19.6 *Tioga 47.2 *Union 52.2 *Venango 57.5 Warren 17.0 *Washington 75.3 ˆ*Wayne 50.5 *Westmoreland 10.0 Wyoming 13.4 *York 56.9 *Counties with a predetermined assessment ratio of 100%
ˆ*Philadelphia and Wayne—January 2023 Reassessment—use 100%
CLRs 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. 23-721. Filed for public inspection May 26, 2023, 9:00 a.m.]
No part of the information on this site may be reproduced for profit or sold for profit.This material has been drawn directly from the official Pennsylvania Bulletin full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.
