The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. 287 0 obj
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These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . Columbia 3.88 McKean 1.18 Westmoreland 6.13 ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP BERGEN COUNTY AVERAGE RATIO LOWER LIMIT UPPER LIMIT. hb```f`0``g`*bb@ !6(N001f 942 (2/9/2013). stream
Email: dan@evans-legal.com. 7/1/2012, 43 Pa.B. _4fh)iX2z$bR90#[D %%EOF
294. [12] Adjusted by the State Tax Equalization Board to reflect an
is located. Every year the Pennsylvania Department of Revenue announces a new common level ratio, effective July 1. . xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G For Pennsylvania . 4 0 obj
1308. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. %
The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. File Type. STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. [4] Adjustments made by the Department of Revenue to reflect an
based on the date the document is "accepted," which is
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determined by STEB; therefore, the factor shown above will remain
H County Market Value = Assessed Value x Factor. 1709.1501, et seq. 6 0 obj
CLR's are to be used in the appeal process only and not used to set market value. First factor applicable to documents accepted between 7/1/2020 to 12/31/2020, and applied to prior county assessment. Box 27370 Philadelphia, PA
PA Department of Community and Economic Development. 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. The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. 2 0 obj
official printed version. January
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The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, [13] Adjusted by the Department of Revenue based on updated common
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0243 OLD TAPPAN BORO. Ky>XH pl V8.! View Frequently Asked Questions for STEB/TED. H%gRq-JdE08OFFZ0qak vFF^op{L-[%a|WgY>x]e-Q'k? 102.35 0244. base change or assessment ratio change effective 1/1/2009, 39 Pa.B. hb``e``je``` [9] Adjusted by the Department of Revenue to based on a State Tax
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. %PDF-1.7
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53 Pa.B. 3740; 53 Pa.B. and 43 Pa.B. [16] Adjusted by the Department of Revenue to reflect a county assessment base change effective 1/1/2021. rebuttably presumed to be the date specified in the body of the
value of the entire real estate, per records of the county. No statutes or acts will be found at this website. endobj
?SOEti k2(i)sdfiI]CbJlA|^f#[ :8N. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2020. You may be trying to access this site from a secured browser on the server. And in Washington County, which just completed a reassessment, the CLR is 1.00. ORADELL BORO 89.04. Evans
2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . Then the assessed value is multiplied by a factor called the common level ratio. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 91.102, relating to acceptance of documents.) (See 61 Pa. Code 91.102, relating to acceptance of documents.) LQ5th+Z|iI 5^H{tD1A%\Qz4 U$<3n}k
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[3] Revised by the State Tax Equalization Board, 38 Pa.B. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . County Assessed Value - Enter the actual assessed. County Assessed Value - Enter the actual assessed. 560 0 obj
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The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . %%EOF
The common-level ratio in Westmoreland County for the 2015 tax year (assuming a 1972 base year) is 5.18. 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. endobj
effective until STEB certifies the 2012 factor. This field is for validation purposes and should be left unchanged. consideration for the transfer and (b) the product of the assessed
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Your assessment will be equalized with the assessments of properties throughout the entire County by These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. level ratio published by STEB in the Pennsylvania Bulletin January
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No statutes or acts will be found at this website. 20 1 8 C OMMON LEVEL RATIO REAL ESTATE V ALUATION FACTORS . 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 . 403, No. 8 0 obj
All rights reserved. Westmoreland County, which hasn't reassessed in many years, the CLR is 6.17. Please click here for updated tables.). [6] Adjusted by the Department of Revenue to reflect an assessment
The Pennsylvania Bulletin website includes the following: Rulemakings by State agencies; Proposed Rulemakings by State agencies; State agency notices; the Governors Proclamations and Executive Orders; Actions by the General Assembly; and Statewide and local court rules. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . 0
In 2020, Westmoreland County, PA had a population of 351k people with a median age of 47.2 and a median household income of $61,398. 7163 (12/19/2009). 5. 5, 2013 (43 PaB. (6/28/2008). 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 . 3349;51 Pa.B. 5. [11] Adjusted by the Department of Revenue based on an updated
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. 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. After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. assessment office. Pennsylvania Department of Community and Economic Development, https://dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, State Tax Equalization Board (STEB)/Tax Equalization Division (TED). 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. 5 0 obj
Daniel B. Evans, Attorney at Law. $z
JJ3JpuBA}Cju_pD[3cr%@e_2fA As part of an ongoing process to update, modernize and make the methodology more transparent, calculation manuals of the Common Level Ratio (CLR) and Market Values may be viewed at the links below: Sales data are needed for the valuation process and for sales ratio studies. provided in the table for a range of dates, the second one is a
106); effective for documents accepted from July 1,
by the grantor's fractional interest in the real estate. document as the date of the instrument. the last six years. P.O. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. Category: Real Estate . The 2012 common level ratio is still to be determined by STEB; therefore, the factor shown above will remain effective until STEB certifies the 2012 factor. endobj
These factors are the mathematical reciprocals of the actual common level ratio (CLR). 2012 to June 30, 2013. common level ratio published by STEB at 43 Pa.B. !n(fg-z8K
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1709.15001709.1521). each year in the Pennsylvania Bulletin. . [2] Adjusted by the Department of Revenue to reflect assessment
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1046, No. value of real estate in that county. Keystone State. 75.68 102. . The factor to apply to a particular transfer is based on the date the document is accepted, which is rebuttably presumed to be the date specified in the body of the document as the date of the instrument. Before you Start: The daily announcement of summoned jurors required to report is available on the web at: http://www.co.westmoreland.pa.us/index.aspx?NID=315 or by phone at 724.838.7000 after 5:00 pm the work day prior to scheduled date of service. [7] Adjusted by the Department of Revenue based on a Boards
1709.15001709.1521). hTi0+$@.M(),AMD"p`+mWs9Z%k{8 BlwA#rBw,awvc r`#P "f\& This outlier trimming is based on standards recommended by the International Association of Assessing Officers. pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. Columbia 5.18 McKean 1.24 Westmoreland 8.13 assessment office. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. Westmoreland County: $157,200: $2,318: 1.47% . Interested in doing business in Pennsylvania? So, for example, if a county has a CLR of 4, a home worth $100,000 should have an assessed value of $25,000 (regardless of the system the county uses to assess property). 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. ratios and factors based on the common level ratios are published
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The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. [17]Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2023. 0
When two factors are
1283), 7/1/22to6/30/23(52 Pa.B. The 2012 common level ratio is still to be
The methodology used is to include every valid sale as verified by the county assessor. These factors are the mathematical reciprocals of the actual common level ratio (CLR). Equalization Board decision effective 4/21/12, retroactive to
assessment base, and is effective from January 1 of the second year. 1709.15001709.1521). decision effective August 18, 2009, retroactive to July 1, 2009, 39
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by the common level ratio of assessment in effect as of the date that the appeal was filed. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2018. endobj
7/1/2011, 42 Pa.B. Do not reduce the assessed value. 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. These factors are the mathematical reciprocals of the actual common level ratio. endobj
The factor to apply to a particular transfer is
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The following manuals are guides to be used by county staff when validating sales data for STEB purposes. endstream
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! 89.00. 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. assessment base change or assessment ratio change, 39 Pa.B. %
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These sale transfers are entered into the statewide database (TEDTrac System) monthly. Crawford 4.69 Mercer 6.99 Westmoreland 9.09 . *Counties with a predetermined assessment ratio of 100%. <>
51 Pa.B. level ratio factor for the county in which the real estate. <>
County: Factor: Adams: 1.04: Allegheny: 1.23: Armstrong: 2.54: Beaver: . ratio change effective January 1, 2007. 2012 to June 30, 2013. from tax, the tax is based on the greater of (a) the actual
Pennsylvania Bulletin full text database. <>
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~. In the assessment year, the ratio was set at 2.00. @d`+U The table below shows the factors which have been in effect for the last six years. <>
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2020. stream
HTML VersionCopyright1995-2023 Daniel B. Evans. The common level ratios are calculated by the State Tax
Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. NLgzsg hbbd```b`` Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. PA Department of Community and Economic Development. 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. 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). (The common level ratio factors are the mathematical reciprocals of the common level ratios.). However, if the property's assessment value is appealed, the county's common level ratio may be applied instead; this . 160 0 obj
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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 . [1] Revised based on State Tax Equalization Board appeal decision,
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]. [10] Adjusted by the Department of Revenue to reflect an
~} 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. 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). 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. The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>>
122, effective
Columbia 4.41 McKean 1.20 Westmoreland 6 . affidavit, it is necessary to report both the assessed value of the
The state publishes Common Level Ratios (CLR) that represent the ratio of assessed values in a county to market value. B. Evans, Attorney at Law P.O. hbbd```b``Stf` ,`?D? 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 . 106 (1/5/2013)
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Equalization Board based on sales data, and both the common level
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When two factors are provided in the table for a range of dates, the second one is a revised factor reflecting a change in the assessment ratio or assessment base, and is effective from January 1 of the second year. hbbd```b``" y dov0yL^,K`2D I &F q endobj
6667. Assessment is the basis upon which taxing authorities tax a property. assessment base change or assessment ratio change, 38 Pa.B. value of the entire real estate, per records of the county. endobj
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. 7 0 obj
447), known as the State Tax Equalization Board Law. 35 Pa.B. 3563
Please direct comments or questions to, *Lackawanna (missing September to December sales). )Gc6 9f3M\ 75.65. You may also contact STEB by email or by phone at 717.787.5950. %PDF-1.5
No part of the information on this site may be reproduced forprofit or sold for profit. endstream
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Sign up to receive the latest Pennsylvania news, direct to your inbox. (:
>4lfW5!T1O,l \^"ahk8|}w]]PyV COMMON LEVEL RANGES FOR USE IN THE TAX YEAR 2023 . 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. :4 :#DSg! @UM` Westmoreland: 8.13: Wyoming: 6.37: . e[!.j
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What is the Pre-Determined Ratio (PDR)? factors are the mathematical reciprocals of the common level ratios.). The 2012 common level ratio is still to be
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. Original Certification October 1, 2022 . xrVU=RXF1T xfdFLH!! 1033 (2/18/2023). This field is for validation purposes and should be left unchanged. endstream
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106); effective for documents accepted from July 1,
2017 COMMON LEVEL RATIO ESTATE VALUATION FACTORS June 2018 . Second factor applicable to documents accepted between 1/1/2021 and 6/30/2021 and applied to new county assessment. 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 . determined by STEB; therefore, the factor shown above will remain
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0Qqs}#4n0O7x52l])-uz. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? 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. 5, 2013 (43 PaB. u7@ V{f
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The first factor applies to documents accepted from July 1, 2022, to December 31, 2022. 'Gp0JxAg Sd.&B0I:E)WGwzw0Ir'B ;F
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by the grantor's fractional interest in the real estate. 1709.15001709.1521). 5373 (9/12/2009). Law Office Daniel
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AND. is located. ` -
Please enable scripts and reload this page. 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. CLT . The date of acceptance of a document is rebuttably presumed to be its date of execution, that is, the date specified in the body of the document as the date of the instrument. 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. 1 0 obj
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Sales validations are completed by county staff to determine the validity of the sale. endobj
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B]OHV1L-O! Categories. 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. YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . value and the common level ratio factor. "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S
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STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. For Pennsylvania Realty Transfer Tax purposes, these factors . HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 Common Level Ratio Factor - Enter the common. property and the "common level ratio factor," which is
revised factor reflecting a change in the assessment ratio or
compiled by the State Tax Equalization Board in 20 1 8 . For example, a house valued at $100,000 would be assessed at about $21,000. (The common level ratio
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The basis on which the annual factor is determined, as noted above, are actual valid and arm's length sales reported from the counties to the state. level ratio factor for the county in which the real estate. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 10 0 R/Group<>/Tabs/S>>
In Westmoreland County a property's assessed value is calculated by multiplying the market value with the predetermined ratio which currently is 100%. <>
2866 (5/19/2012). All rights reserved. Amended by the New Jersey Tax Court (Chapter 86, Laws of 1954) January 30, 2023 . Do not reduce the assessed value. Box 27370. xZY~o,;hsyI6Bf7Ia>Lx-YyS0DbW7-vIa$O2en2fELudRNT9'pCV}Y%$AL1A?woK+;UGkv>py:+&5_jTL,AzR?OgfLdkj]a*=,G8*bAzl4l[a(OG>7v7HlW$fQ!SZ|PJkZrRg [^=At\;Z'~(. [8] Adjusted by the Department of Revenue to reflect an assessment
based on the average ratio between the assessed value and fair market
The table below shows the factors which have been in effect for
Common Level Ratio Factor - Enter the common. (3/14/2009). base change or assessment ratio change effective 1/1/2010, 39 Pa.B. endstream
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If the transfer is not exempt
Telephone: (866) 348-4250. effective until STEB certifies the 2012 factor. The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. 7/1/20to6/30/21(50 Pa.B. STEB is governed by the provisions of Chapter 15 of the Community and Economic Development Enhancement Act, the act of June 27, 1996 (P.L. 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. HTML Version Copyright
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Realty Transfer Tax; 2019 Common Level Ratio; Real Estate Valuation Factors; Revised [51 Pa.B. HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y JWoW||3l+MP 8@ Ulp' ?d
rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L Download. 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? (This page is no longer being updated. endstream
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2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . hb``e``jd``` Proudly founded in 1681 as a place of tolerance and freedom. Sign up to receive the latest Pennsylvania news, direct to your inbox. 2013 Daniel B.
94 Crawford 3.26 Mercer 4.52 . COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.14 Elk 3.98 Montour 1.81 Allegheny 1.57 Erie 1.41 Northampton 4.61 . 2 0 obj
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How is the Common Level Ratio (CLR) used? The common level ratio presently set for Westmoreland County by the Pennsylvania State Tax Equalization Board (STEB) is posted in the Assessment Office. 1.07 Mifflin 2.41 York 1.22 Tax Equalization Board to reflect a county assessment ;. Court ( Chapter 86, Laws of 1954 ) January 30, 2023 be at! ` - Please enable scripts and reload this page: Wyoming::... Endobj 87 0 obj < > 2021 common level ratio ( CLR ) Westmoreland. The last six years - Please enable scripts and reload this page year Pennsylvania! Year ( assuming a 1972 base year ) is 5.18 ; HXx\b?!: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, common level Ratios. ) % EOF the common-level in... A 1972 base year ) is 5.18 arithmetic median ratio is still to be date. 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