1679 2003 common level ratios

STATE TAX
EQUALIZATION BOARD

2003 Common Level Ratios

[34 Pa.B. 4996]

   The State Tax Equalization Board (Board) has established a common level ratio for each county in this Commonwealth for the calendar year 2003. The ratios were mandated by the 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 2003 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 2003.

   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 2003.

   There is one exception to this procedure. The original mean ratio for those counties which have a predetermined assessment ratio for 2003 of 100% will utilize valid sales from 1% to 200%.

   The common level ratios for 2003 are as follows:

2003 Common Level Ratios

County	Ratio	County	Ratio	County	Ratio
ADAMS	34.6	ELK	19.8	*MONTGOMERY	68.7
*ALLEGHENY	93.9	*ERIE	91.8	MONTOUR	8.8
ARMSTRONG	39.7	*FAYETTE	97.5	NORTHAMPTON	39.2
BEAVER	32.2	FOREST	21.1	NORTHUMBERLAND	13.4
*BEDFORD	19.5	*FRANKLIN	14.5	*PERRY	91.0
*BERKS	86.3	*FULTON	50.4	^PHILADELPHIA	27.3
BLAIR	7.9	*GREENE	88.7	PIKE	22.7
BRADFORD	43.3	HUNTINGDON	15.9	*POTTER	42.2
BUCKS	3.1	INDIANA	13.7	SCHUYLKILL	43.2
BUTLER	10.4	JEFFERSON	18.8	SNYDER	16.4
CAMBRIA	16.3	*JUNIATA	17.7	SOMERSET	40.5
CAMERON	37.3	*LACKAWANNA	19.2	SULLIVAN	23.4
CARBON	43.2	*LANCASTER	81.7	SUSQUEHANNA	41.4
CENTRE	37.3	*LAWRENCE	93.0	*TIOGA	90.4
*CHESTER	68.0	LEBANON	8.2	UNION	16.2
CLARION	19.0	LEHIGH	40.8	*VENANGO	92.1
CLEARFIELD	19.1	LUZERNE	6.8	WARREN	36.8
CLINTON	28.3	LYCOMING	62.4	WASHINGTON	15.4
COLUMBIA	32.8	MCKEAN	22.5	WAYNE	8.2
CRAWFORD	33.9	*MERCER	28.6	*WESTMORELAND	21.1
*CUMBERLAND	90.4	MIFFLIN	49.3	WYOMING	23.7
*DAUPHIN	87.7	MONROE	17.9	*YORK	80.9
*DELAWARE	79.5
*Counties with a predetermined assessment ratio of 100%.
^Revised CLR August 11, 2004.

DANIEL G. GUYDISH,   
Chairperson

[Pa.B. Doc. No. 04-1679. Filed for public inspection September 3, 2004, 9:00 a.m.]