STATE TAX
EQUALIZATION BOARD2004 Common Level Ratio [35 Pa.B. 3485] The State Tax Equalization Board (Board) has established a common level ratio for each county in this Commonwealth for the calendar year 2004. The ratios were mandated by the act of December 13, 1982 (P. L. 1158, No. 267).
The law 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 each year.
The statistical technique which the Board used for the 2004 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 2004.
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 Board has defined high and low limits by multiplying and dividing this computed mean by 4. Using these computed limits, the Board has utilized the valid sales, rejecting those sales which exceed the limits. The resulting arithmetic mean ratio is the ratio which the Board is certifying as the common level ratio for each county for 2004.
There is one exception to this procedure. The original mean ratio for those counties which have a predetermined assessment ratio for 2004 of 100% will utilize valid sales from 1% to 200%.
The common level ratios for 2004 are listed as follows:
2004 Common Level Ratios County Ratio County Ratio County RATIO ADAMS 30.5 ELK 19.0 *MONTGOMERY 60.4 *ALLEGHENY 91.3 *ERIE 88.5 MONTOUR 8.5 ARMSTRONG 39.0 *FAYETTE 91.0 NORTHAMPTON 36.4 BEAVER 31.0 FOREST 22.9 NORTHUMBERLAND 12.3 *BEDFORD 20.0 *FRANKLIN 13.0 *PERRY 86.2 *BERKS 80.0 *FULTON 45.4 PHILADELPHIA 29.7 BLAIR 8.4 *GREENE 82.4 PIKE 21.0 BRADFORD 41.1 HUNTINGDON 14.7 *POTTER 39.5 BUCKS 2.8 INDIANA 13.0 SCHUYLKILL 41.4 BUTLER 10.1 JEFFERSON 17.2 SNYDER 15.9 CAMBRIA 14.0 *JUNIATA 15.6 SOMERSET 38.1 CAMERON 35.6 *LACKAWANNA 18.6 *SULLIVAN 84.2 CARBON 39.7 *LANCASTER 75.9 SUSQUEHANNA 39.0 CENTRE 32.9 *LAWRENCE 91.2 *TIOGA 84.6 *CHESTER 60.8 LEBANON 8.0 UNION 14.6 CLARION 19.6 LEHIGH 36.6 *VENANGO 90.9 CLEARFIELD 19.5 LUZERNE 6.5 WARREN 35.6 CLINTON 26.8 LYCOMING 60.4 WASHINGTON 14.3 COLUMBIA 30.7 MCKEAN 23.5 WAYNE 7.6 CRAWFORD 34.8 *MERCER 28.1 *WESTMORELAND 20.5 *CUMBERLAND 85.2 MIFFLIN 47.8 WYOMING 22.8 *DAUPHIN 80.4 MONROE 16.3 *YORK 75.0 *DELAWARE 72.5 *Counties with a predetermined assessment ratio of 100% JAMES A. ZURICK, Esq.,
Chairperson[Pa.B. Doc. No. 05-1204. Filed for public inspection June 17, 2005, 9:00 a.m.]
