2009 Common Level Ratios
[42 Pa.B. 5952]
[Saturday, September 15, 2012]
The State Tax Equalization Board has established a Common Level Ratio for each county in the Commonwealth for the calendar year 2009. 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 technique which the Board used for the 2009 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 2009.
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 State Tax Equalization Board has defined high and low limits by multiplying and dividing this computed mean by 4. 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 2009.
There is one exception to this procedure. The original mean ratio for those counties which have a predetermined assessment ratio for 2009 of 100% will utilize valid sales from 1% to 200%.
The Common Level Ratios for 2009 are as follows.
JAMES A. ZURICK, Esq.,
2009 COMMON LEVEL RATIOS
County Ratio ADAMS 23.7 *ALLEGHENY 86.2 ARMSTRONG 36.1 BEAVER 29.9 *BEDFORD 23.7 *BERKS 70.1 BLAIR 8.9 BRADFORD 36.0 *BUCKS 10.9 *BUTLER 13.7 *CAMBRIA 35.5 CAMERON 32.5 CARBON 36.8 CENTRE 28.9 *CHESTER 55.4 *CLARION 26.3 CLEARFIELD 18.9 *CLINTON 96.9 COLUMBIA 27.1 CRAWFORD 36.0 *CUMBERLAND 80.1 *DAUPHIN 70.6 *DELAWARE 64.2 ELK 39.7 *ERIE 81.8 *FAYETTE 81.4 FOREST 23.5 *FRANKLIN 12.3 *FULTON 29.1 *GREENE 84.6 HUNTINGDON 13.2 *INDIANA 17.6 *JEFFERSON 53.9 *JUNIATA 17.0 *LACKAWANNA 17.0 *LANCASTER 75.2 *LAWRENCE 84.8 *LEBANON 14.2 LEHIGH 32.2 *LUZERNE 99.7 *LYCOMING 82.7 *MCKEAN 84.6 *MERCER 34.2 MIFFLIN 47.2 MONROE 15.8 *MONTGOMERY 56.1 *MONTOUR 81.4 NORTHAMPTON 31.9 *NORTHUMBERLAND 24.3 *PERRY 69.5 PHILADELPHIA 32.0 PIKE 20.4 *POTTER 39.2 SCHUYLKILL 41.6 *SNYDER 19.9 SOMERSET 35.6 *SULLIVAN 67.8 SUSQUEHANNA 34.3 *TIOGA 73.7 *UNION 77.4 *VENANGO 93.5 WARREN 34.0 *WASHINGTON 13.6 *WAYNE 72.2 *WESTMORELAND 23.1 WYOMING 21.9 *YORK 79.9
*Counties with a Predetermined Assessment Ratio of 100%
[Pa.B. Doc. No. 12-1850. Filed for public inspection September 14, 2012, 9:00 a.m.]
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