1744 2005 common level ratio

STATE TAX
EQUALIZATION BOARD

2005 Common Level Ratio

[36 Pa.B. 5665]
[Saturday, September 2, 2006]

   The State Tax Equalization Board (Board) has established a common level ratio for each county in this Commonwealth for the calendar year 2005. 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 2005 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 2005.

   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 2005.

   There is one exception to this procedure. The original mean ratio for those counties which have a predetermined assessment ratio for 2005 of 100% will utilize valid sales from 1% to 200%.

   The common level ratios for 2005 are listed as follows.

JAMES A. ZURICK, Esq.,   
Chairperson

2005 Common Level Ratios

	County	Ratio
	ADAMS	25.1
*	ALLEGHENY	91.1
	ARMSTRONG	37.0
	BEAVER	30.2
*	BEDFORD	18.3
*	BERKS	75.0
	BLAIR	8.2
	BRADFORD	38.0
*	BUCKS	9.9
	BUTLER	9.8
*	CAMBRIA	27.8
	CAMERON	32.5
	CARBON	36.5
	CENTRE	30.9
*	CHESTER	54.9
	CLARION	18.6
	CLEARFIELD	18.3
	CLINTON	23.6
	COLUMBIA	28.8
	CRAWFORD	33.1
*	CUMBERLAND	87.8
*	DAUPHIN	75.3
*	DELAWARE	64.7
	ELK	18.3
*	ERIE	84.8
*	FAYETTE	87.5
	FOREST	20.7
*	FRANKLIN	10.7
*	FULTON	38.3
*	GREENE	82.6
	HUNTINGDON	13.4
**	INDIANA	11.9
*	JEFFERSON	54.0
*	JUNIATA	16.1
*	LACKAWANNA	16.8
*	LANCASTER	82.1
*	LAWRENCE	87.7
*	LEBANON	14.7
	LEHIGH	31.7
	LUZERNE	5.8
*	LYCOMING	19.2
*	MCKEAN	91.5
*	MERCER	27.2
	MIFFLIN	45.8
	MONROE	14.1
*	MONTGOMERY	53.4
*	MONTOUR	10.1
	NORTHAMPTON	31.5
*	NORTHUMBERLAND	27.5
*	PERRY	75.0
	PHILADELPHIA	28.6
	PIKE	18.3
*	POTTER	36.8
	SCHUYLKILL	40.4
	SNYDER	15.2
	SOMERSET	36.9
*	SULLIVAN	65.9
	SUSQUEHANNA	35.2
*	TIOGA	79.9
	UNION	14.6
*	VENANGO	95.7
	WARREN	34.1
	WASHINGTON	13.7
*	WAYNE	81.3
*	WESTMORELAND	19.6
	WYOMING	21.8
*	YORK	72.2
* Counties with a predetermined assessment ratio    of 100%
** Revised 8/23/06

[Pa.B. Doc. No. 06-1744. Filed for public inspection September 1, 2006, 9:00 a.m.]