Common Level Ratio

[42 Pa.B. 5005]
[Saturday, August 4, 2012]

 The State Tax Equalization Board has established a Common Level Ratio for each county in the Commonwealth for the calendar year 2011. 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 2011 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 2011.

 The methodology used is to include every valid sale and compute an average 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. For those counties which have a predetermined assessment ratio of 100% 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 2011.

 The Common Level Ratios for 2011 are listed on the back of this page.



County CLR
*Adams 118.1%
*Allegheny 85.7%
Armstrong 41.6%
Beaver 34.1%
*Bedford 78.0%
*Berks 77.9%
*Blair 16.7%
Bradford 33.3%
*Bucks 10.8%
*Butler 17.0%
*Cambria 34.4%
Cameron 43.2%
Carbon 45.8%
Centre 28.8%
*Chester 59.0%
Clarion 34.6%
Clearfield 20.2%
*Clinton 96.9%
Columbia 27.8%
Crawford 41.1%
*Cumberland 100.6%
*Dauphin 72.6%
*Delaware 72.0%
Elk 46.3%
*Erie 85.0%
*Fayette 79.7%
Forest 28.1%
*Franklin 14.2%
*Fulton 39.0%
*Greene 73.9%
**Huntingdon 26.9%
*Indiana 17.8%
*Jefferson 52.0%
*Juniata 18.4%
*Lackawanna 19.3%
*Lancaster 78.8%
*Lawrence 96.8%
*Lebanon 16.3%
Lehigh 35.6%
*Luzerne 109.4%
*Lycoming 80.0%
*McKean 89.9%
*Mercer 36.1%
Mifflin 55.7%
Monroe 19.4%
*Montgomery 62.0%
*Montour 86.2%
Northampton 37.5%
*Northumberland 27.9%
*Perry 100.5%
Pike 24.7%
*Potter 36.7%
Schuylkill 46.6%
*Snyder 20.7%
Somerset 40.8%
*Sullivan 64.9%
Susquehanna 32.7%
*Tioga 73.5%
*Union 83.2%
*Venango 94.1%
Warren 35.7%
Washington 14.7%
*Wayne 84.3%
*Westmoreland 22.7%
Wyoming 20.0%
*York 86.5%
**PDR Change 40% to 80%

*Counties with a Predetermined Assessment Ratio of 100%

[Pa.B. Doc. No. 12-1495. Filed for public inspection August 3, 2012, 9:00 a.m.]

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