Frequently Asked Questions

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


What is the Common Level Ratio (CLR)?

The Common Level Ratio (CLR) is a ratio that measures how a county’s Base Year Assessments compare with current Real Estate Market Valuations. 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).”