STATE TAX
EQUALIZATION BOARDCommon Level Ratios [26 Pa.B. 3058] The State Tax Equalization Board has established a Common Level Ratio for each county in the Commonwealth for the calendar year 1995. 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 1995 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 1995.
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 1995.
There is one exception to this procedure. The original mean ratio for those counties which have a predetermined assessment ratio for 1995 of 100% will utilize valid sales from 1% to 200%.
TREVOR EDWARDS,
Chairperson1995 COMMON LEVEL RATIOS County Ratio Adams 41.9 Allegheny 21.2 Armstrong 15.1 Beaver 41.7 Bedford 10.2 *Berks 102.5 Blair 13.4 Bradford 43.9 Bucks 4.9 Butler 14.2 Cambria 18.9 Cameron 43.5 Carbon 8.5 Centre 49.9 Chester 6.3 Clarion 13.8 Clearfield 23.2 Clinton 36.0 Columbia 40.1 Crawford 48.5 Cumberland 7.0 *Dauphin 60.0 Delaware 3.3 Elk 21.4 Erie 9.4 Fayette 12.5 Forest 32.4 Franklin 7.2 Fulton 19.8 Greene 31.9 Huntingdon 22.8 Indiana 11.8 Jefferson 22.2 Juniata 16.5 *Lackawanna 22.4 *Lancaster 16.6 Lawrence 17.7 Lebanon 9.6 Lehigh 53.0 Luzerne 7.5 Lycoming 55.0 McKean 16.4 Mercer 12.8 Mifflin 12.9 Monroe 22.3 Montgomery 5.4 Montour 10.6 Northampton 53.8 Northumberland 7.4 Perry 9.4 Philadelphia 29.6 Pike 36.5 Potter 14.5 Schuylkill 14.9 Snyder 6.4 Somerset 11.8 Sullivan 34.7 Susquehanna 50.3 Tioga 38.7 Union 21.6 Venango 22.7 Warren 45.4 Washington 21.8 Wayne 9.6 *Westmoreland 30.8 Wyoming 12.4 *York 72.5 *Counties With a Predetermined Assessment Ratio of 100%.
[Pa.B. Doc. No. 96-1079. Filed for public inspection June 28, 1996, 9:00 a.m.]
