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Common Level Ratio (CLR)
​What is a common level ratio?

A percentage applied to market value to equalize an assessment when appealed to the Board of Assessment Appeals or the Court of Common Pleas.  The State Tax Equalization Board (STEB) determines the common level ratio by calculating a percentage between recent sales to their current assessment.  Additional information pertaining to STEB and the common level ratio is available on the State Tax Equalization Board (STEB) / Tax Equalization Division (TED)​ web page.

Clarification on the common level ratio:

  • ​This is used only at the appeal level, by the Board of Assessment Appeals or Court of Common Pleas
  • 52.0% is used for appeals with an effective year of 2022
  • 45.0% is used for appeals with an effective year of 2023
  • If you take the assessment and divide it by the CLR, you arrive at the imputed market value

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