1243 2007 Common Level Ratios

STATE TAX
EQUALIZATION BOARD

2007 Common Level Ratios

[38 Pa.B. 3570]
[Saturday, June 28, 2008]

   The State Tax Equalization Board (Board) has established a Common Level Ratio for each county in the Commonwealth for the calendar year 2007. The ratios were mandated by Act 267-1982.

   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 2007 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 2007.

   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 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 2007.

   There is one exception to this procedure. The original mean ratio for those counties which have a predetermined assessment ratio for 2007 of 100% will utilize valid sales from 1% to 200%.

2007 COMMON LEVEL RATIOS

County	Ratio
ADAMS	22.0
*ALLEGHENY	86.5
ARMSTRONG	34.9
BEAVER	29.2
*BEDFORD	15.5
*BERKS	65.7
BLAIR	8.3
BRADFORD	35.8
*BUCKS	9.4
BUTLER	9.3
*CAMBRIA	33.2
CAMERON	35.1
CARBON	31.3
CENTRE	27.6
*CHESTER	51.7
CLARION	19.4
CLEARFIELD	17.6
CLINTON	22.2
COLUMBIA	26.6
CRAWFORD	33.6
*CUMBERLAND	79.3
*DAUPHIN	68.5
*DELAWARE	58.3
ELK	40.1
*ERIE	82.8
*FAYETTE	85.4
FOREST	23.8
*FRANKLIN	10.4
*FULTON	33.5
*GREENE	80.4
HUNTINGDON	11.6
*INDIANA	16.8
*JEFFERSON	48.9
*JUNIATA	15.8
*LACKAWANNA	15.0
*LANCASTER	73.6
*LAWRENCE	89.2
*LEBANON	13.5
LEHIGH	27.0
LUZERNE	4.8
*LYCOMING	80.0
*MCKEAN	88.7
*MERCER	28.4
MIFFLIN	43.7
MONROE	12.8
*MONTGOMERY	50.8
*MONTOUR	85.1
NORTHAMPTON	27.7
*NORTHUMBERLAND	21.7
*PERRY	67.2
PHILADELPHIA	28.2
PIKE	16.2
*POTTER	35.0
SCHUYLKILL	37.3
*SNYDER	19.8
SOMERSET	33.6
*SULLIVAN	64.7
SUSQUEHANNA	33.7
*TIOGA	73.0
*UNION	86.4
*VENANGO	94.5
WARREN	33.8
WASHINGTON	13.2
*WAYNE	72.9
*WESTMORELAND	20.4
WYOMING	19.9
*YORK	76.0

   *  Counties with a Predetermined Assessment Ratio of 100%

JAMES A. ZURICK,   
Chairperson

[Pa.B. Doc. No. 08-1243. Filed for public inspection June 27, 2008, 9:00 a.m.]