STATE TAX EQUALIZATION BOARD
2018 Common Level Ratio
[49 Pa.B. 3550]
[Saturday, July 6, 2019]
The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. 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 2018 CLR is to determine the arithmetic mean of the individual sales ratios for every valid sale received from the county for calendar year 2018.
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 mean ratio is the ratio which the Board is certifying as the CLR for each county for 2018.
The CLRs for 2018 are listed as follows.
2018 Common Level Ratios
County CLR *Adams 109.9 *Allegheny 86.2 Armstrong 41.4 Beaver 21.8 *Bedford 88.6 *Berks 62.2 *Blair 100.7 Bradford 31.3 *Bucks 9.4 *Butler 9.3 *Cambria 23.8 Cameron 35.7 Carbon 38.8 Centre 25.5 *Chester 49.3 *Clarion 20.5 Clearfield 12.2 *Clinton 82.7 Columbia 22.7 Crawford 30.7 *Cumberland 93.6 *Dauphin 66.3 *Delaware 56.4 Elk 34.5 *Erie 90.1 *Fayette 71.5 *Forest 18.8 *Franklin 11.1 *Fulton 33.6 *Greene 71.3 Huntingdon 23.3 *Indiana 106.7 *Jefferson 37.9 *Juniata 12.5 *Lackawanna 10.6 *Lancaster 87.0 *Lawrence 79.9 *Lebanon 92.5 *Lehigh 84.3 *Luzerne 101.1 *Lycoming 70.3 *McKean 83.0 Mercer 22.1 Mifflin 41.5 Monroe 17.7 *Montgomery 49.3 *Montour 69.4 Northampton 28.5 *Northumberland 20.7 *Perry 96.4 *Philadelphia 99.0 Pike 19.9 *Potter 31.2 Schuylkill 37.4 *Snyder 14.2 Somerset 35.1 *Sullivan 64.8 Susquehanna 28.8 *Tioga 66.3 *Union 70.0 *Venango 92.7 Warren 28.9 *Washington 90.1 *Wayne 85.7 *Westmoreland 14.4 Wyoming 15.9 *York 81.9
*Counties with predetermined assessment ratio of 100%
[Pa.B. Doc. No. 19-1048. Filed for public inspection July 5, 2019, 9:00 a.m.]
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