westmoreland county common level ratiowestmoreland county common level ratio
The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. The basis on which the annual factor is determined, as noted above, are actual valid and arm's length sales reported from the counties to the state. 5. <>
The statistically acceptable technique which the Board used for the 2020 CLR is to determine the arithmetic median of the individual sales ratios for every valid sale received from the county for the calendar year 2020. The Westmoreland County Board of Commissioners met in special session beginning at 12:00pm on Monday, March 29, 2021 at the Westmoreland County Courthouse, Room #101, 2 North Main Street, Greensburg, PA. [12] Adjusted by the State Tax Equalization Board to reflect an
xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. This field is for validation purposes and should be left unchanged. The act requires the Board to use statistically acceptable techniques, to make the methodology for computing ratios public and to certify, prior to July 1, the ratio to the Chief Assessor of each county annually. [11] Adjusted by the Department of Revenue based on an updated
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level ratio factor for the county in which the real estate. Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. Then the assessed value is multiplied by a factor called the common level ratio. Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. COUNTY CLR FACTOR COUNTY CLR FACTOR COUNTY CLR FACTOR Adams .88 Elk 2.25 Montour 1.34 Allegheny 1.14 Erie 1.08 Northampton 3.22 . _4fh)iX2z$bR90#[D 89.00. by the grantor's fractional interest in the real estate. This field is for validation purposes and should be left unchanged. 3740; 53 Pa.B. These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. (The common level ratio
STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. effective until STEB certifies the 2012 factor. Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. Due to the limitations of HTML or differences in display capabilities
Sales validations are completed by county staff to determine the validity of the sale. File Type. Columbia 5.18 McKean 1.24 Westmoreland 8.13 Crawford 4.13 Mercer 6.49 Wyoming 6.37 Cumberland 1.14 Mifflin 3.28 York 1.32 . hbbd```b``Stf` ,`?D? 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. 2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . Box 27370 Philadelphia, PA
When two factors are
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For example, a house valued at $100,000 would be assessed at about $21,000. HTML VersionCopyright1995-2023 Daniel B. Evans. The 2012 common level ratio is still to be
942 (2/9/2013). The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. 1709.1501, et seq. Y3 s3sYbz=ng,ec`8tF +
[4] Adjustments made by the Department of Revenue to reflect an
affidavit, it is necessary to report both the assessed value of the
Pa.B. 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. 122, effective
You may also contact STEB by email or by phone at 717.787.5950. endobj
The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. These factors are the mathematical reciprocals of the actual common level ratio (CLR). ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP @d`+U !n(fg-z8K
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The methodology used is to include every valid sale as verified by the county assessor. based on the date the document is "accepted," which is
The table below shows the factors which have been in effect for the last six years. 3563
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and 43 Pa.B. And in Washington County, which just completed a reassessment, the CLR is 1.00. 7/1/20to6/30/21(50 Pa.B. [2] Adjusted by the Department of Revenue to reflect assessment
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2^ ](bcf3H4k4`B 53 Pa.B. Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. endobj
Common Level Ratios Land Use All Sales Data Market Values STEB's primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. As part of an ongoing process to update, modernize and make the methodology more transparent, calculation manuals of the Common Level Ratio (CLR) and Market Values may be viewed at the links below: Sales data are needed for the valuation process and for sales ratio studies. pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. stream
rebuttably presumed to be the date specified in the body of the
These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . k2(i)sdfiI]CbJlA|^f#[ :8N. Interested in doing business in Pennsylvania? When preparing and filing a Pennsylvania realty transfer tax affidavit, it is necessary to report both the assessed value of the property and the common level ratio factor, which is based on the average ratio between the assessed value and fair market value of real estate in that county. factors are the mathematical reciprocals of the common level ratios.). value of real estate in that county. endobj
COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . 58); 71 P.S. <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>>
Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. Your assessment will be equalized with the assessments of properties throughout the entire County by 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . %%EOF
The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. Interested in doing business in Pennsylvania? When preparing and filing a Pennsylvania realty transfer tax
by the common level ratio of assessment in effect as of the date that the appeal was filed. stream
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Between 2019 and 2020 the population of Westmoreland County, PA declined from 352,590 to 350,722, a 0.53% decrease and its median household income grew from $60,471 to $61,398, a 1.53% increase. [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. assessment office. CLT . Do not reduce the assessed value. %%EOF
5, 2013 (43 PaB. 560 0 obj
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*Counties with a predetermined assessment ratio of 100%. 10 0 obj
from tax, the tax is based on the greater of (a) the actual
1283] [Saturday, March 6, 2021] The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2019. The common level ratios are calculated by the State Tax
1033 (2/18/2023). STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. <>
After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . ratio change effective January 1, 2007. Philadelphia, PA 19118. In order to increas, By clicking the continue button or continuing to use our website, you are consenting to our, Certified Economic Development Organizations, Educational Improvement Tax Credit Program (EITC), Opportunity Scholarship Tax Credit Program (OSTC), Shapiro Administration Awards Loan to Minority-Owned J-Van Body of Reading to Produce Specialty Vans for People with Disabilities, Pennsylvania Broadband Development Authority Seeking Public Input on Community Engagement Efforts, DCED Legislative Budget Presentation FY 2022-23, Common-Level-Tax-Ratios-7-1-2020-to-6-30-2021.pdf. endobj
However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . Category: Real Estate . 75.68 102. . effective until STEB certifies the 2012 factor. base change or assessment ratio change effective 1/1/2009, 39 Pa.B. Common Level Ratio (CLR) Real Estate Valuation Factors For use on Forms REV-183 & REV-1728 The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 These factors are the mathematical reciprocals of the actual common level ratio (CLR). 160 0 obj
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For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. 532 0 obj
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1283 (3/6/2021). 61 Pa Code 91.102. %%EOF
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(3/14/2009). level ratio published by STEB in the Pennsylvania Bulletin January
PA Department of Community and Economic Development. AND. ~} property and the "common level ratio factor," which is
No statutes or acts will be found at this website. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . ]@f $OAq6s1IG*3XU;K#Tn:`)u
0Qqs}#4n0O7x52l])-uz. 1033). is located. Columbia 5.18 McKean 1.24 Westmoreland 8.13 [8] Adjusted by the Department of Revenue to reflect an assessment
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The factor to apply to a particular transfer is based on the date the document is accepted, which is rebuttably presumed to be the date specified in the body of the document as the date of the instrument. These factors are the mathematical reciprocals of the actual common level ratio. base change or assessment ratio change effective 1/1/2010, 39 Pa.B. Pennsylvania Bulletin full text database. County Assessed Value - Enter the actual assessed. 1046, No. [Kfztg&rAZW
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102.35 0244. Common Level Ratio Factor - Enter the common. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. Westmoreland: 8.13: Wyoming: 6.37: . endstream
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assessment ratio change effective January 1, 2013. %PDF-1.7
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7/1/2011, 42 Pa.B. Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . Ky>XH pl V8.! 94 Crawford 3.26 Mercer 4.52 . xrVU=RXF1T xfdFLH!! endobj
The factor to apply to a particular transfer is
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The ratio for westmoreland county in 2019 was 16.32%; 68 rows evans law office 101 old york road, suite 303 jenkintown, pa 19046 telephone: Common level ratio (clr) which is used to provide uniform assessment throughout the state of pennsylvania. JWoW||3l+MP 8@ Ulp' ?d
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Keystone State. assessment base, and is effective from January 1 of the second year. endstream
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91.102, relating to acceptance of documents.) by the grantor's fractional interest in the real estate. 51 Pa.B. No part of the information on this site may be reproduced for profit or sold for profit. (See 61 Pa. Code 91.102, relating to acceptance of documents.) @f H42FBDuCd ` -
All rights reserved. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 . [7] Adjusted by the Department of Revenue based on a Boards
NLgzsg How is the Common Level Ratio (CLR) used? Westmoreland County: $157,200: $2,318: 1.47% . i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo
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each year in the Pennsylvania Bulletin.
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Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . 2866 (5/19/2012). 547 0 obj
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35 Pa.B. The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. Further defined in Pennsylvania law, "Common Level Ratio shall mean the ratio of assessed value to current market value used generally in the county as last determined by the State Tax Equalization Board (STEB)." How is the Common Level Ratio (CLR) calculated? In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. Columbia 5.78 McKean 1.24 Westmoreland 9.09 Crawford 4.69 Mercer 6.99 Wyoming 7.04 Cumberland 1.17 Mifflin 3.51 York 1.52 . 7/1/2012, 43 Pa.B. assessment base change or assessment ratio change, 39 Pa.B. This material has been drawn directly from the official
hb``e``je``` PXOdYjgMnJA.}oE}45y{f!) Email: dan@evans-legal.com. The mission of the Department of Community and Economic Development (DCED) is to foster opportunities for businesses to grow and for communities to succeed and thrive in a global economy. [1] Revised based on State Tax Equalization Board appeal decision,
hT0y[. [13] Adjusted by the Department of Revenue based on updated common
The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ consideration for the transfer and (b) the product of the assessed
hbbd```b`` The following manuals are guides to be used by county staff when validating sales data for STEB purposes. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. 2 0 obj
2020. The mission of the Department of Community and Economic Development (DCED) is to foster opportunities for businesses to grow and for communities to succeed and thrive in a global economy. Evans. 5, 2013 (43 PaB. Pennsylvania Department of Community and Economic Development, https://dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, Common Level Tax Ratios (7-1-2020 to 6-30-2021). Sign up to receive the latest Pennsylvania news, direct to your inbox. value and the common level ratio factor. Assessment is the basis upon which taxing authorities tax a property. 2012 to June 30, 2013. These factors are the mathematical reciprocals of the actual common level ratios. PA Department of Community and Economic Development. 1709.15001709.1521). 3 0 obj
2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G The 2012 common level ratio is still to be
Y3 I^c Columbia 3.88 McKean 1.18 Westmoreland 6.13 [5] Adjustment made by the Department of Revenue to reflect an
January
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5373 (9/12/2009). common level ratio published by STEB at 43 Pa.B. In order to increas, By clicking the continue button or continuing to use our website, you are consenting to our, Certified Economic Development Organizations, Educational Improvement Tax Credit Program (EITC), Opportunity Scholarship Tax Credit Program (OSTC), STEB Policy and Procedures Manual for CLR, STEB Policy and Procedures Manual for Market Values, STEB Sales Validation and Submission Operations Manual, Shapiro Administration Awards Loan to Minority-Owned J-Van Body of Reading to Produce Specialty Vans for People with Disabilities, Pennsylvania Broadband Development Authority Seeking Public Input on Community Engagement Efforts, DCED Legislative Budget Presentation FY 2022-23, Peter R. Barsz Chairman [Appointed: October 17, 2012]. hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& 0
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7163 (12/19/2009). Download. The market values are certified annually to the Pennsylvania Department of Education and the respective school districts on or before July 1 of each year. value of the entire real estate, per records of the county. X*rd> Evans Law Office. the last six years. <>>>
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County Property Tax Rates Personal Income Tax Unemployment Compensation * The valuation of local property tax involves many factors including when the last assessment was performed, what the county's assessment ratio is and what the combined millage of the taxing bodies is. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. :4 :#DSg! @UM` County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . <>
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assessment base change effective 1/1/2013, 43 Pa.B. HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh>
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(See 61 Pa. Code
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1283), 7/1/22to6/30/23(52 Pa.B. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . 294. %
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Proudly founded in 1681 as a place of tolerance and freedom.
vz 3_"o`Nv-2#NT%.`|\dPP6ivO+aDbmIr&p@sy-a70 5Lq5a./..;.[{ssU)f-sC"YX; -nw8d8zN{NbVIGo&M,*},EQSD?\[UYQ ]wv2]i7l3Wa 9~uTcSK_IuAy`O4~. This outlier trimming is based on standards recommended by the International Association of Assessing Officers. 0243 OLD TAPPAN BORO. hb``e``jd``` endstream
View Frequently Asked Questions for STEB/TED. H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 . value of the entire real estate, per records of the county. ?SOEti Do not reduce the assessed value. Common Level Ratio Factor - Enter the common. Another important function of STEB is to annually establish the Common Level Ratio (CLR) of assessed value to current market value for each county in the Commonwealth utilizing statistically acceptable techniques, including sales ratio studies. Assessment of Property Assessment of Property is done by the Westmoreland County Board of Assessments at the rate of approximately 21.1% of market value (common level ratio/2004). 8 0 obj
No statutes or acts will be found at this website. Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. 106); effective for documents accepted from July 1,
Original Certification October 1, 2022 . 287 0 obj
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The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. Site Work and Design Provided by M&K Early Design Group, Common Level Ratios for Pennsylvania Realty Transfer Tax, Federal Estate and Gift Tax Rates and Exclusions, Software and Services for an Estates Practice, Eligible Institutions for Fiduciary Funds. <>
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2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 1308. 2013 Daniel B.
(6/28/2008). COUNTY CLR FACTOR COUNTY CLR FACTOR Adams .91 Elk 2.90 Montour 1.44 Allegheny 1.16 Erie 1.11 Northampton 3.51 Armstrong 2.42 Fayette 1.40 Northumberland 4.83 . <>
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based on the average ratio between the assessed value and fair market
County Assessed Value - Enter the actual assessed. 1709.15001709.1521). compiled by the State Tax Equalization Board in 20 1 8 . aJ"+u3~?$wi :'|jMM?JTzej]#JNbvE0iD*?ih X; V(^p_>RO
Z$hyI HDcSNy:-63 :MgX]5sz&9M-pltos4P'qswfg0rkU'{*~b/da\gnN/'\4]a"4eixe]Aqu(A-qu1"-*T Please direct comments or questions to, *Lackawanna (missing September to December sales). endobj
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The 2012 common level ratio is still to be determined by STEB; therefore, the factor shown above will remain effective until STEB certifies the 2012 factor. Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . assessment base change or assessment ratio change, 38 Pa.B. %PDF-1.7
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Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? 1709.15001709.1521). If the transfer is not exempt from tax, the tax is based on the greater of (a) the actual consideration for the transfer and (b) the product of the assessed value and the common level ratio factor. stream
COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . provided in the table for a range of dates, the second one is a
CERTIFICATION OF AVERAGE RATIOS. P.O. document as the date of the instrument. Categories. First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. %PDF-1.5
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942 (2/9/2013). Columbia 4.41 McKean 1.20 Westmoreland 6.94 Crawford 3.26 Mercer 4.52 Wyoming 6.29 Cumberland 1.07 Mifflin 2.41 York 1.22 . The common level ratios are calculated by the State Tax Equalization Board based on sales data, and both the common level ratios and factors based on the common level ratios are published each year in the Pennsylvania Bulletin. 0
No part of the information on this site may be reproduced forprofit or sold for profit. revised factor reflecting a change in the assessment ratio or
Equalization Board decision effective 4/21/12, retroactive to
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The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>>
[6] Adjusted by the Department of Revenue to reflect an assessment
[3] Revised by the State Tax Equalization Board, 38 Pa.B. [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. These factors are the mathematical reciprocals of the actual common level ratios. endstream
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