Links to local assessment offices, applications for assessment appeals and assessment appeal deadlines

Monroe County Assessment:  570-517-3133

http://www.monroecountypa.gov/Dept/Assessment/Pages/AppealProcesses.aspx

  • $25 Application fee for residential properties
  • $50 Application fee for commercial properties
  • PDF for application attached to this email
  • Deadline to apply is August 1

Pike County Assessment Office570-296-5936

  • no application fee
  • Deadline to apply is September 1

Luzerne County Assessment Office570-825-1525

http://www.luzernecounty.org/county/departments_agencies/assessor

  • $25.00 Application fee for Residential
  • Price for Commercial Properties depends on Sq footage
  • Residential applications will only need the 1st page of the document i attached. This is important for you to know. 
  • August 1st is deadline

Common level ratio:

Frequently Asked Questions

Frequently Asked Questions (FAQ) for State Tax Equalization Board (STEB) and Tax Equalization Division (TED)

What is the Common Level Ratio:

The Common Level Ratio (CLR) reflects the level of assessment in a county at a particular time. Further defined in Pennsylvania law, “Common Level Ratio shall mean the ratio of assessed value to current market value used generally in the county as last determined by the State Tax Equalization Board (STEB).”

How is the common level ratio developed:

Pennsylvania law mandates STEB to use “statistically acceptable techniques” in arriving at the CLR. STEB uses the arithmetic “mean” ratio as the CLR. The “mean” or average method in calculating the CLR, this process includes sales of all property types and may include extremely large and small values (a.k.a. “outliers”); STEB will take into consideration and calculate a range.

How is the common level ratio used:

The CLR is used in the appeal process only, when a county’s Pre-Determined Ratio (PDR) differs more than 15%. The CLR is NOT used in determining market value.

What is the predetermined ratio:

The Pre-Determined Ratio (PDR) is the fixed ratio set by the county commissioners at the time of reassessment. The ratio can be set up to 100 percent and is further defined, in Pennsylvania law, “Established Pre-Determined Ratio shall mean the ratio of assessed value to market value established and uniformly applied in determining assessed value in any year.”

Read more:

http://www.newpa.com/local-government/boards-committees/steb-ted-faq/

http://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/Documents/Realty%20Transfer%20Tax/clr_factor_current.pdf