STEB RATIOS
Each year, the State Tax Equalization Board establishes a ratio of assessed values to market values for each county in the Commonwealth of Pennsylvania for tax assessment purposes known as the STEB Ratio or common level ratio. Dividing an assessment by the applicable STEB ratio yields an implied market value for a particular property. For any given county, a 100% STEB ratio prevails if the actual STEB ratio fails to exceed a 15.00% variance. Thus, if a ratio is greater than or equal to 85.00% or less than or equal to 115.00%, a 100% ratio prevails.
For instance, the Delaware County STEB ratio for tax year 2002 was 96.80%; however, a 100% STEB ratio prevails since this ratio fails to exceed 85.00%. Conversely, since the The Delaware County STEB ratio for tax year 2005 exceeds 85.00%, the 79.5% STEB ratio prevails.
We have summarized in the table below STEB ratios applicable to each tax year in the Commonwealth of Pennsylvania dating back to the 1984 tax year. You may access information pertaining to each county's Assessment Office or Board of Revision of Taxes by clicking on the county's name.
| APPLICABLE TAX YEAR* | ||||||||||||||||||||||
COUNTY | 1984 | 1985 | 1986 | 1987 | 1988 | 1989 | 1990 | 1991 | 1992 | 1993 | 1994 | 1995 | 1996 | 1997 | 1998 | 1999 | 2000 | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 |
15.4 | 14.1 | 13.6 | 12.6 | 11.1 | 10.7 | 11.0 | 9.2 | 8.2 | 46.6 | 43.9 | 42.0 | 41.2 | 41.9 | 40.9 | 41.1 | 39.5 | 38.4 | 38.4 | 37.7 | 37.7 | 34.6 | 30.5 | |
24.1 | 22.9 | 22.6 | 23.1 | 23.8 | 23.1 | 23.6 | 23.1 | 21.7 | 21.5 | 21.7 | 22.0 | 21.3 | 21.2 | 20.5 | 20.3 | 19.8 | 19.1 | 18.8 | 94.0 | 97.5 | 93.9 | 91.3 | |
14.7 | 12.0 | 10.8 | 19.4 | 17.4 | 18.1 | 21.2 | 20.7 | 21.8 | 22.0 | 20.1 | 18.9 | 18.2 | 15.1 | 13.7 | 50.7 | 49.0 | 44.7 | 43.5 | 42.0 | 42.4 | 39.7 | 39.0 | |
56.9 | 58.5 | 61.7 | 64.5 | 61.7 | 61.7 | 57.5 | 55.2 | 50.1 | 49.3 | 46.3 | 44.0 | 43.2 | 41.7 | 40.9 | 38.7 | 38.9 | 36.6 | 35.1 | 34.6 | 34.8 | 32.2 | 31.0 | |
12.8 | 11.5 | 10.3 | 10.3 | 11.1 | 9.6 | 9.4 | 9.3 | 9.4 | 12.2 | 11.6 | 10.4 | 10.7 | 10.2 | 9.8 | 10.1 | 9.2 | 9.1 | 8.2 | 21.5 | 22.3 | 19.5 | 20.0 | |
12.7 | 11.2 | 10.8 | 10.0 | 9.2 | 8.5 | 7.6 | 7.0 | 6.9 | 7.1 | 6.9 | 6.8 | 106.7 | 102.5 | 100.2 | 97.7 | 96.3 | 96.1 | 94.7 | 93.5 | 90.4 | 86.3 | 80.0 | |
18.5 | 25.4 | 23.0 | 21.4 | 21.5 | 20.6 | 18.4 | 16.9 | 16.7 | 16.4 | 15.8 | 14.8 | 13.8 | 13.4 | 12.5 | 11.8 | 11.1 | 10.7 | 10.1 | 9.4 | 8.4 | 7.9 | 8.4 | |
23.6 | 23.6 | 21.9 | 21.2 | 19.0 | 19.1 | 16.3 | 15.5 | 13.8 | 13.1 | 50.6 | 48.6 | 43.9 | 43.9 | 45.2 | 43.4 | 42.2 | 47.0 | 46.0 | 46.1 | 45.4 | 43.3 | 41.1 | |
10.9 | 10.6 | 9.5 | 8.8 | 7.7 | 6.5 | 5.6 | 5.2 | 5.1 | 5.2 | 5.0 | 5.0 | 5.0 | 4.9 | 4.9 | 4.8 | 4.6 | 4.4 | 4.1 | |||||