1179 2006 common level ratio

STATE TAX
EQUALIZATION BOARD

2006 Common Level Ratio

[37 Pa.B. 3082]
[Saturday, June 30, 2007]

   The State Tax Equalization Board (Board) has established a common level ratio for each county in this Commonwealth for the calendar year 2006. The ratios were mandated by 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 2006 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 2006.

   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 2006.

   There is one exception to this procedure. The original mean ratio for those counties which have a predetermined assessment ratio for 2006 of 100% will utilize valid sales from 1% to 200%.

   The common level ratios for 2006 are listed as follows.

JAMES A. ZURICK, Esq.,   
Chairperson

2006 Common Level Ratios

County	Ratio
ADAMS	22.1
*ALLEGHENY	87.3
ARMSTRONG	35.8
BEAVER	29.3
*BEDFORD	17.2
*BERKS	68.1
BLAIR	8.2
BRADFORD	37.3
*BUCKS	9.1
BUTLER	9.6
*CAMBRIA	31.1
CAMERON	33.8
CARBON	32.1
CENTRE	29.3
*CHESTER	51.8
CLARION	17.7
CLEARFIELD	17.4
CLINTON	22.4
COLUMBIA	28.2
CRAWFORD	32.9
*CUMBERLAND	82.0
*DAUPHIN	71.3
*DELAWARE	61.1
ELK	37.7
*ERIE	83.3
*FAYETTE	85.4
FOREST	19.2
*FRANKLIN	9.8
*FULTON	33.4
*GREENE	86.4
HUNTINGDON	12.7
*INDIANA	16.2
*JEFFERSON	53.5
*JUNIATA	16.0
*LACKAWANNA	14.1
*LANCASTER	76.6
*LAWRENCE	87.8
*LEBANON	13.6
LEHIGH	27.9
LUZERNE	5.0
*LYCOMING	86.2
*MCKEAN	89.8
*MERCER	27.3
MIFFLIN	45.4
MONROE	12.8
*MONTGOMERY	50.7
*MONTOUR	87.5
NORTHAMPTON	29.1
*NORTHUMBERLAND	22.1
*PERRY	73.3
PHILADELPHIA	28.4
PIKE	16.2
*POTTER	35.7
SCHUYLKILL	38.2
SNYDER	14.1
SOMERSET	34.4
*SULLIVAN	71.5
SUSQUEHANNA	33.8
*TIOGA	75.0
*UNION	88.8
*VENANGO	88.7
WARREN	34.1
WASHINGTON	13.3
*WAYNE	75.7
*WESTMORELAND	19.8
WYOMING	20.2
*YORK	76.1
*Counties with a predetermined assessment ratio of 100%

[Pa.B. Doc. No. 07-1179. Filed for public inspection June 29, 2007, 9:00 a.m.]