STATE TAX EQUALIZATION BOARD Common Level Ratios [Correction] [27 Pa.B. 4059] The State Tax Equalization Board (Board) has established a Common Level Ratio for each county in the Commonwealth for the calendar year 1996. 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 he 1996 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 1996.
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 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 1996.
There is one exception to this procedure. The original mean ratio for those counties which have a predetermined assessment ratio for 1996 of 100% will utilize valid sales from 1% to 200%.
The Common Level Ratios for 1996 follow.
MARTHA BELL SCHOENINGER,
Chairperson1996 COMMON LEVEL RATIOS County Ratio Adams 40.9 Allegheny 20.5 Armstrong 13.7 Beaver 40.9 Bedford 9.8 * Berks 100.2 Blair 12.5 Bradford 45.2 Bucks 4.9 Butler 13.8 Cambria 18.2 Cameron 42.0 Carbon 8.7 Centre 47.8 Chester 6.2 Clarion 11.0 Clearfield 22.8 Clinton 33.5 Columbia 38.9 Crawford 46.2 Cumberland 7.0 * Dauphin 57.7 Delaware 3.2 Elk 19.0 Erie 8.7 Fayette 11.8 County Ratio Forest 32.1 Franklin 7.4 Fulton 20.8 Greene 32.1 Huntingdon 22.1 Indiana 11.1 Jefferson 21.2 Juniata 15.2 * Lackawanna 20.7 * Lancaster 16.2 Lawrence 16.0 Lebanon 9.4 Lehigh 52.9 Luzerne 7.4 Lycoming 53.8 McKean 15.8 Mercer 12.0 Mifflin 13.9 Monroe 23.3 Montgomery 5.3 Montour 10.2 Northampton 55.9 Northumberland 6.9 Perry 9.9 Philadelphia 30.3 Pike 30.3 Potter 13.5 Schuylkill 14.2 Snyder 6.2 Somerset 10.9 Sullivan 35.6 Susquehanna 52.3 Tioga 36.9 Union 20.5 Venango 22.1 Warren 45.1 Washington 22.1 Wayne 9.5 * Westmoreland 28.5 Wyoming 12.2 * York 69.6 * Counties With a Predetermined Assessment Ratio of 100%.
[Pa.B. Doc. No. 97-1173. Filed for public inspection July 18, 1997, 9:00 a.m.]
