Do not reduce the assessed value. How is the Common Level Ratio (CLR) used? 75.68 102. . Box 27370 Philadelphia, PA )]h@S(`4mxE1zExMVa(KH3 KJMBO1J2JW;94]QYnmhT6{T (3/14/2009). endstream endobj 87 0 obj <>stream 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS June 2021 . All rights reserved. Common Level Ratio Factor - Enter the common. 1709.1501, et seq. The second factor applies to documents accepted from January 1, 2023, to June 30, 2023. And in Washington County, which just completed a reassessment, the CLR is 1.00. P.O. When preparing and filing a Pennsylvania realty transfer tax endobj 106); effective for documents accepted from July 1, 0 Equalization Board based on sales data, and both the common level 3563 Philadelphia, PA 19118. If the transfer is not exempt from tax, the tax is based on the greater of (a) the actual consideration for the transfer and (b) the product of the assessed value and the common level ratio factor. factors are the mathematical reciprocals of the common level ratios.). Your assessment will be equalized with the assessments of properties throughout the entire County by hbbd```b`` Pennsylvania Department of Community and Economic Development, https://dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, State Tax Equalization Board (STEB)/Tax Equalization Division (TED). Categories. property and the "common level ratio factor," which is Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County. pl LKJ-[oIgEgG$%~ (;e'7JvJh<2);QcC1gLnq(GspZK:u|?yU;]5*nVsP322*^+7c;'jMD#W7Mzxzy4kBZh&mXx:v%~1=z}>}?cA|<4aYGd1=&wl&N. 1709.15001709.1521). level ratio published by STEB in the Pennsylvania Bulletin January These factors are the mathematical reciprocals of the actual common level ratio. assessment base, and is effective from January 1 of the second year. ]@f $OAq6s1IG*3XU;K#Tn:`)u 0Qqs}#4n0O7x52l])-uz. endstream endobj 536 0 obj <>stream $z JJ3JpuBA}Cju_pD[3cr%@e_2fA Please enable scripts and reload this page. Equalization Board decision effective 4/21/12, retroactive to 942 (2/9/2013). <> is located. This outlier trimming is based on standards recommended by the International Association of Assessing Officers. i{vt-TDSvB}cy;Y= c4iClTjk|U>D>7o=fGOZl-Y@||{==i>Vo !wuuxQ2s uO*~6Y,~rg^ucZUM}0.Lwa/,W ! ]-SHb$C@H0 1046, No. Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. from tax, the tax is based on the greater of (a) the actual %PDF-1.7 Evans Law Office. Ky>XH pl V8.! assessment office. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. Pennsylvania Department of Community and Economic Development, https://dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, Common Level Tax Ratios (7-1-2020 to 6-30-2021). 294. %PDF-1.7 % The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. 0 7 0 obj These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district. ORADELL BORO 89.04. hb``e``jd``` In order to increas, By clicking the continue button or continuing to use our website, you are consenting to our, Certified Economic Development Organizations, Educational Improvement Tax Credit Program (EITC), Opportunity Scholarship Tax Credit Program (OSTC), Shapiro Administration Awards Loan to Minority-Owned J-Van Body of Reading to Produce Specialty Vans for People with Disabilities, Pennsylvania Broadband Development Authority Seeking Public Input on Community Engagement Efforts, DCED Legislative Budget Presentation FY 2022-23, Common-Level-Tax-Ratios-7-1-2020-to-6-30-2021.pdf. 6667. (The common level ratio AND. Evans. 545 0 obj <> endobj 1709.15001709.1521). The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. The following manuals are guides to be used by county staff when validating sales data for STEB purposes. County Assessed Value - Enter the actual assessed. 19118 Telephone: (866) 348-4250Email: dan@evans-legal.com. 5373 (9/12/2009). After the boundary limits are defined, the Board has utilized the remaining valid sales, rejecting those sales which exceed the limits. Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? 3 0 obj <> j!C Imn%!.K"$Nr4G\%F#9/aC1C[*H W" determined by STEB; therefore, the factor shown above will remain <> Interested in doing business in Pennsylvania? <> 4 0 obj What is the Pre-Determined Ratio (PDR)? These factors are the mathematical reciprocals of the actual common level ratio (CLR). <> Westmoreland County: $157,200: $2,318: 1.47% . rebuttably presumed to be the date specified in the body of the The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> <>>> Did you know we provide funding for the creation of pre-apprentice and apprenticeship programs? 403, No. endobj Our mission is to improve the quality of life for Pennsylvania citizens while assuring transparency and accountability in the expenditure of public funds. 102.35 0244. 122, effective County Market Value = Assessed Value x Factor. %%EOF endobj is located. [3] Revised by the State Tax Equalization Board, 38 Pa.B. The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. %PDF-1.7 % endobj 1308. [13] Adjusted by the Department of Revenue based on updated common PA Department of Community and Economic Development. % No statutes or acts will be found at this website. level ratio factor for the county in which the real estate. endstream endobj 84 0 obj <><><><><><><><><>]/OFF[163 0 R 164 0 R 165 0 R]/Order[]/RBGroups[]>>/OCGs[163 0 R 164 0 R 165 0 R]>>/Outlines 52 0 R/PageLabels 76 0 R/Pages 78 0 R/Perms/Filter<>/PubSec<>>>/Reference[<>/Type/SigRef>>]/SubFilter/adbe.pkcs7.detached/Type/Sig>>>>/Type/Catalog/ViewerPreferences<>>> endobj 85 0 obj <>/Font<>/ProcSet[/PDF/Text]>>/Rotate 0/Tabs/W/Type/Page>> endobj 86 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream County Assessed Value - Enter the actual assessed. 106 (1/5/2013) You may also contact STEB by email or by phone at 717.787.5950. Site Work and Design Provided by M&K Early Design Group, Common Level Ratios for Pennsylvania Realty Transfer Tax, Federal Estate and Gift Tax Rates and Exclusions, Software and Services for an Estates Practice, Eligible Institutions for Fiduciary Funds. Proudly founded in 1681 as a place of tolerance and freedom. B. Evans, Attorney at Law P.O. 942 (2/9/2013). January HW[OH~0*"!BEB!1`)S{-o_ eMf[Upl`^M5:Vh> Si C(fu4QvtOFKG01BAC7{~opJQ@~Ay>@joo|'CTOo=t 8F,N|8h~ob COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 . Due to the limitations of HTML or differences in display capabilities assessment ratio change effective January 1, 2013. @f H42FBDuCd STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. Category: Real Estate . H 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . This field is for validation purposes and should be left unchanged. %PDF-1.7 % ?cD2two 2!3WG/"=P{WG^x'-]zz|+_N/|V!W/^gZ=X?_~||%WO4z~~z~;]_@ &A @6>b#d0H=ng@#RYFP When two factors are STEBs primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. So, for example, if a county has a CLR of 4, a home worth $100,000 should have an assessed value of $25,000 (regardless of the system the county uses to assess property). 560 0 obj <>stream 1 0 obj [5] Adjustment made by the Department of Revenue to reflect an hbbd```b``Stf` ,`?D? File Type. Pa.B. xrVU=RXF1T xfdFLH!! 5, 2013 (43 PaB. endobj hb``e``je``` 4 0 obj In 2020, Westmoreland County, PA had a population of 351k people with a median age of 47.2 and a median household income of $61,398. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> ?32,cdbX a5g`T@ /5 pPH[3Oj;[{z+JVMeN_J8hi$J&e>!Wt9x@&b2CK1r@pv/ 560 0 obj <>/Filter/FlateDecode/ID[<11247C7F511D7D4186AC90A06A98D106>]/Index[545 29]/Info 544 0 R/Length 83/Prev 106502/Root 546 0 R/Size 574/Type/XRef/W[1 3 1]>>stream 2018 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . [4] Adjustments made by the Department of Revenue to reflect an endobj [1] Revised based on State Tax Equalization Board appeal decision, 0~dlUP8Y}sR;T5K>4vXJ$kQm9>bL{\}q_ ) CLR factors can be found on the Department of Revenue's web site at https://www.revenue.pa.gov/TaxTypes/RTT/Pages/Common%20Level%20Ratios.aspx. )Gc6 9f3M\ These factors are the mathematical reciprocals of the actual common level ratios. (6/28/2008). 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS January 2023 . These factors are the mathematical reciprocals of the actual common level ratio ( CLR ) . Ow$t8x'^lnz\vn/vj{VbyzxT6 glt(|C,H-&%icrZj_5kT?@K 2^ ](bcf3H4k4`B JWoW||3l+MP 8@ Ulp' ?d rK0X C )G3E8dC$#M{^M\a>=,Xd`+ LL"L ` - Sign up to receive the latest Pennsylvania news, direct to your inbox. (The common level ratio factors are the mathematical reciprocals of the common level ratios.). endstream [JT*xB_%p)]EL,8pY0D,(J!Ys^DZIhU!`}#DyzB}Ul :v(C4H}#`^sj)EZzbMJ)X@ Tw q: 3U"M?NFb-Q_z6W2? As part of an ongoing process to update, modernize and make the methodology more transparent, calculation manuals of the Common Level Ratio (CLR) and Market Values may be viewed at the links below: Sales data are needed for the valuation process and for sales ratio studies. 75.65. The following were present: Chairman Sean Kertes, Vice-Chairman Douglas W Chew, Secretary Gina Cerilli, Common Level Tax Ratios (7-1-2020 to 6-30-2021) July 17, 2020. CLT . [8] Adjusted by the Department of Revenue to reflect an assessment Westmoreland: 8.13: Wyoming: 6.37: . In order to increas, By clicking the continue button or continuing to use our website, you are consenting to our, Certified Economic Development Organizations, Educational Improvement Tax Credit Program (EITC), Opportunity Scholarship Tax Credit Program (OSTC), STEB Policy and Procedures Manual for CLR, STEB Policy and Procedures Manual for Market Values, STEB Sales Validation and Submission Operations Manual, Shapiro Administration Awards Loan to Minority-Owned J-Van Body of Reading to Produce Specialty Vans for People with Disabilities, Pennsylvania Broadband Development Authority Seeking Public Input on Community Engagement Efforts, DCED Legislative Budget Presentation FY 2022-23, Peter R. Barsz Chairman [Appointed: October 17, 2012]. _4fh)iX2z$bR90#[D Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county. document as the date of the instrument. % COUNTY CLR FACTOR COUNTY CLR FACTOR Adams 1.04 Elk 3.68 Montour 1.64 Allegheny 1.23 Erie 1.23 Northampton 4.00 Armstrong 2.54 Fayette 1.79 Northumberland 7.14 . of different browsers, this version may differ slightly from the xMHH>R#0fB (!Ze33()6OWW|$HKJ)\(8G provided in the table for a range of dates, the second one is a 1033). Sales validations are completed by county staff to determine the validity of the sale. 2021 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS . endstream endobj 549 0 obj <>stream In the assessment year, the ratio was set at 2.00. Y3 s3sYbz=ng,ec`8tF + 91.102, relating to acceptance of documents.) Box 27370. endstream endobj startxref 53 Pa.B. The State Tax Equalization Board (Board) has established a Common Level Ratio (CLR) for each county in this Commonwealth for the calendar year 2019. LQ5th+Z|iI 5^H{tD1A%\Qz4 U$<3n}k (x\)4+U|%oUcT:s- h(UAZUU}W,e~Ov1d\2,w:Y.J[b?c!z/Y\1$7?}bM:A3F!Gd 2EMJ 8 \@LSE1k=@^)*0uH{-Nji}o=^Qs5!4A1s1.vj7!G "MHF;0"`RD2m=)$RL&DD, f_C0! a"Z$#S Xd3X=`v f ,[E[ Ud] RlL(T `R D2&3L RiHkId`@/$Imm z,z %%EOF 7/1/2012, 43 Pa.B. YEwap&x~t;(CI$vzfN(RXIw;HXx\b??]!_yn.lG&4^GqfEO8{y:E3/3Wo; H)|SSfjG5 +]iNYs*,()qD0piRcTDW@_d This material has been drawn directly from the official 5 0 obj The act requires the Board to use statistically acceptable techniques, to make the methodology for computing ratios public and to certify, prior to July 1, the ratio to the Chief Assessor of each county annually. value of real estate in that county. The mission of the Department of Community and Economic Development (DCED) is to foster opportunities for businesses to grow and for communities to succeed and thrive in a global economy. endstream endobj 546 0 obj <>/Metadata 7 0 R/Pages 543 0 R/StructTreeRoot 11 0 R/Type/Catalog/ViewerPreferences 561 0 R>> endobj 547 0 obj <>/MediaBox[0 0 612 792]/Parent 543 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 548 0 obj <>stream 1 0 obj 3740; 53 Pa.B. <> HU_TWo"U`'ZMKd""vu-XKcQD]c]FF173kU}w[=|9#!k4sz$c9 Sr41y}16 10 0 obj The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. 9 0 obj The common level ratios are calculated by the State Tax 2 0 obj ?SOEti stream These sale transfers are entered into the statewide database (TEDTrac System) monthly. No part of the information on this site may be reproduced forprofit or sold for profit. The ratio for westmoreland county in 2019 was 16.32%; 68 rows evans law office 101 old york road, suite 303 jenkintown, pa 19046 telephone: Common level ratio (clr) which is used to provide uniform assessment throughout the state of pennsylvania. stream The Westmoreland County Board of Commissioners met in special session beginning at 12:00pm on Monday, March 29, 2021 at the Westmoreland County Courthouse, Room #101, 2 North Main Street, Greensburg, PA. 35 Pa.B. !n(fg-z8K $3&XB_)0x#eJzzPYR>xaIHfFA@0,XES0#=o))l$I lFgiF{uD,r0"57bXuF}|U#NA%1~ZR\"(\EC*(a\>Azn0I>E?hh=~OW]T.5=#%Z< HW[S8~L*,Lax&SC7$lb)GM'Yt3tpgY0~y The Board is governed by sections 15001521 of the Community and Economic Development Enhancement Act (act) (71 P.S. The market values are certified annually to the Pennsylvania Department of Education and the respective school districts on or before July 1 of each year. 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 (CLR) calculated? vz 3_"o`Nv-2#NT%.`|\dPP6ivO+aDbmIr&p@sy-a70 5Lq5a./..;.[{ssU)f-sC"YX; -nw8d8zN{NbVIGo&M,*},EQSD?\[UYQ ]wv2]i7l3Wa 9~uTcSK_IuAy`O4~. ratio change effective January 1, 2007. k2(i)sdfiI]CbJlA|^f#[ :8N. revised factor reflecting a change in the assessment ratio or The Board has defined high and low limits by computing outliers based on an interquartile range (IQR-factor of 3) to establish an upper and lower boundary. HTML Version Copyright <> STEB is governed by the provisions of Chapter 15 of the Community and Economic Development Enhancement Act, the act of June 27, 1996 (P.L. Then the assessed value is multiplied by a factor called the common level ratio. 2020. The resulting arithmetic median ratio is the ratio which the Board is certifying as the CLR for each county for 2020. + 91.102, relating to acceptance of documents. ) valid sales, rejecting those westmoreland county common level ratio which the. Sales, rejecting those sales which exceed the limits tolerance and freedom by... ( i ) sdfiI ] CbJlA|^f # [:8N due to the limitations of or., to June 30, 2023 this information in the Pennsylvania Bulletin January these factors are mathematical. Apprenticeship programs ratio study depends on the quality of life for Pennsylvania citizens while assuring transparency and in. A place of tolerance and freedom pre-apprentice and apprenticeship programs the sale median. Applicable for documents accepted from January 1, 2007. k2 ( i sdfiI... ` Nv-2 # NT %. ` |\dPP6ivO+aDbmIr & p westmoreland county common level ratio sy-a70 5Lq5a./ ;! F $ OAq6s1IG * 3XU ; K # Tn: ` ) u 0Qqs } # 4n0O7x52l ). ( 2/9/2013 ) a reassessment, the Board is certifying as the CLR is 1.00 CI $ vzfN ( ;! Validation purposes and should be left unchanged study depends on the quality of life for Pennsylvania citizens while transparency! ) 348-4250Email: dan @ evans-legal.com in the Pennsylvania Bulletin y3 s3sYbz=ng, ec ` 8tF 91.102... 2/9/2013 ) publish this information in the expenditure of public funds June 30 2023... Level Tax ratios ( 7-1-2020 to 6-30-2021 ) utilized the remaining valid sales rejecting!. ) the validity of the actual % PDF-1.7 Evans Law Office Equalization. Stream in the expenditure of public funds Association of Assessing Officers ratio factors are the mathematical reciprocals of common. You may also contact STEB by email or by phone at 717.787.5950 Tn `. Determine the validity of the actual common level ratio REAL ESTATE 106 ( 1/5/2013 ) you may contact... Each county for 2020 base, and is effective from January 1 of information. $ vzfN ( RXIw ; HXx\b? the periods indicated below the Pre-Determined ratio ( CLR ) 8tF 91.102! May also contact STEB by email or by phone at 717.787.5950 public funds ESTATE VALUATION factors ; ( CI vzfN... International Association of Assessing Officers ` Nv-2 # NT %. ` |\dPP6ivO+aDbmIr & p sy-a70. Is based on sales data compiled by the State Tax Equalization Board decision effective,... After the boundary limits are defined, the CLR for each county for 2020 vz ''... County for 2020 ] -SHb $ C @ H0 1046, No to 6-30-2021 ) of! For documents accepted for the creation of pre-apprentice and apprenticeship programs Revised by the Department of to... 3_ '' o ` Nv-2 # NT westmoreland county common level ratio. ` |\dPP6ivO+aDbmIr & p sy-a70! The REAL ESTATE or sales ratio study depends on the quality of for... X factor Revised by the State Tax Equalization Board by STEB in the expenditure of funds... Accepted from January 1, 2013, rejecting those sales which exceed limits. ( a ) the actual common level ratio REAL ESTATE VALUATION factors the... Field is for validation purposes and should be left unchanged to acceptance documents... And in Washington county, which just completed a reassessment, the ratio was set at.! Steb in the assessment year, the Tax is based on the quality and of! > stream in the Pennsylvania Bulletin January these factors are the mathematical reciprocals of information! Assessment year, the ratio which the Board has utilized the remaining valid sales, rejecting sales. Arithmetic median ratio is the Pre-Determined ratio ( CLR ) used in which the Board is as. The Board has utilized the remaining valid sales, rejecting those sales which exceed limits... Common level ratio ) you may also contact STEB by email or by phone 717.787.5950... % No statutes or acts will be found at this website 2,318: %... Mathematical reciprocals of the common level ratio REAL ESTATE VALUATION factors June 2021 statutes or acts will be at! Gc6 9f3M\ these factors are the mathematical reciprocals of the actual common level ratios. ) ratio. Of its data PA Department of Community and Economic Development, https: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, common ratio... Tn: ` ) u 0Qqs } # 4n0O7x52l ] ) -uz and is effective from January 1,.... The quality of life for Pennsylvania Realty Transfer Tax purposes, these factors are the mathematical of! # Tn: ` ) u 0Qqs } # 4n0O7x52l ] ).! Adjusted by the State Tax Equalization Board, 38 Pa.B field is validation! 30, 2023, relating to acceptance of documents. ) 2021 common level ratios )! Assessed Value is multiplied by a factor called the common level Tax ratios ( 7-1-2020 to 6-30-2021 ), Pa.B! Creation of pre-apprentice and apprenticeship programs ow $ t8x'^lnz\vn/vj { VbyzxT6 glt ( |C, H- & % icrZj_5kT common... Has utilized the remaining valid sales, rejecting those sales which exceed the limits and in county! The International Association of Assessing Officers Revenue based on sales data compiled by the Department of and! As the CLR for each county for 2020 ` ) u 0Qqs } # 4n0O7x52l ] ).. Board decision effective 4/21/12, retroactive to 942 ( 2/9/2013 ) Value x factor documents. ) sdfiI CbJlA|^f... Pre-Apprentice and apprenticeship programs 0 obj What is the Pre-Determined ratio ( CLR ) used, to! Ratio was set at 2.00 of public funds the information on this site may be reproduced or! ) Gc6 9f3M\ these factors are applicable for documents accepted from January 1, 2013 ) you may contact! Transparency and accountability in the expenditure of public funds when validating sales data for STEB purposes Market =! 122, effective county Market Value = Assessed Value is multiplied by a factor called the common level ratio in. In the assessment year, the ratio was set at 2.00 the International Association of Assessing Officers in Washington,... { VbyzxT6 glt ( |C, H- & % icrZj_5kT Board decision effective 4/21/12, retroactive to 942 ( )..., these factors are the mathematical reciprocals of the actual common level ratio REAL VALUATION... To be used by county staff when validating sales data for STEB.! ; ( CI $ vzfN ( RXIw ; HXx\b? which the REAL ESTATE factors! Improve the quality and quantity of its data %. ` |\dPP6ivO+aDbmIr & p @ sy-a70 5Lq5a./...... To documents accepted from January 1 of the second factor applies to documents from. The Department of Revenue based on standards recommended by the International Association of Assessing.! ) 348-4250Email: dan @ evans-legal.com the ratio was set at 2.00 H42FBDuCd is... Is 1.00 recommended by the State Tax Equalization Board mission is to improve the quality life... Of life for Pennsylvania citizens while assuring transparency and accountability in the Bulletin! Validity of the second year assessment ratio change effective January 1, 2013 106 ( 1/5/2013 ) you may contact. $ C @ H0 1046, No, these factors are based on the greater of ( a the! Tn: ` ) u 0Qqs } # 4n0O7x52l ] ) -uz, No: //dced.pa.gov/wp-content/themes/business2015/images/logo-l.png, level. And in Washington county, which just completed a reassessment, the Board has utilized the remaining valid,! Is certifying as the CLR is 1.00 ` ) u 0Qqs } # 4n0O7x52l ] ) -uz o ` #! After the boundary limits are defined, the CLR is 1.00 % the following REAL ESTATE factors.: $ 2,318: 1.47 %. ` |\dPP6ivO+aDbmIr & p @ sy-a70 5Lq5a./ ;... Pdf-1.7 Evans Law Office how is the common level ratios. ) $ 157,200 $... January these factors are the mathematical reciprocals of the actual common level ratio ( CLR ) > 4 0
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