STATE TAX
EQUALIZATION BOARDCommon Level Ratios [29 Pa.B. 3046] The State Tax Equalization Board (Board) has established a Common Level Ratio for each county in the Commonwealth for the calendar year 1998. 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 1998 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 1998.
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 1998.
There is one exception to this procedure. The original mean ratio for those counties which have a predetermined assessment ratio for 1998 of 100% will utilize valid sales from 1% to 200%.
The Common Level Ratios for 1998 follow.
MARTHA BELL SCHOENINGER,
Chairperson1998 COMMON LEVEL RATIOS County Ratio Adams 39.5 Allegheny 19.8 Armstrong 49.0 Beaver 38.9 Bedford 9.2 *Berks 96.3 Blair 11.1 Bradford 42.2 Bucks 4.6 Butler 13.1 Cambria 17.8 Cameron 40.2 Carbon 8.4 Centre 45.0 *Chester 93.4 Clarion 23.7 Clearfield 22.0 Clinton 32.5 Columbia 37.1 Crawford 41.2 Cumberland 6.6 *Dauphin 54.4 Delaware 3.2 Elk 17.2 Erie 8.5 Fayette 10.6 Forest 29.7 Franklin 7.3 Fulton 17.6 Greene 27.7 Huntingdon 20.5 Indiana 16.7 Jefferson 20.4 Juniata 14.1 *Lackawanna 21.2 *Lancaster 95.6 Lawrence 15.8 Lebanon 9.2 Lehigh 49.3 Luzerne 7.5 Lycoming 69.9 McKean 25.5 Mercer 10.7 Mifflin 11.1 Monroe 23.7 *Montgomery 96.4 Montour 10.1 Northampton 50.0 Northumberland 7.1 Perry 13.1 Philadelphia 30.0 Pike 32.8 Potter 12.8 Schuylkill 45.5 Snyder 19.1 Somerset 46.8 Sullivan 28.5 Susquehanna 49.2 Tioga 34.8 Union 18.5 Venango 19.7 Warren 41.6 Washington 19.4 Wayne 8.8 *Westmoreland 26.0 Wyoming 28.3 *York 94.6 *Counties with a Predetermined Assessment Ratio of 100%.
[Pa.B. Doc. No. 99-958. Filed for public inspection June 11, 1999, 9:00 a.m.]
