State Tax Equalization Board (STEB)/Tax Equalization Division (TED)

Information pertaining to the STEB & TED

The State Tax Equalization Board (STEB) was initially established as an independent state administrative board by the act of June 27, 1947 (P.L. 1046, No. 447), known as the State Tax Equalization Board Law. 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. 403, No. 58); 71 P.S. §§ 1709.1501, et seq.

Market Values

STEB’s primary function is to determine the aggregate market value of taxable real property in each political subdivision and school district throughout Pennsylvania. 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. These market values are used in a legislative formula that determines the distribution of the state subsidies to each school district.

View all Market Value Reports

Common Level Ratios
Board Members
Frequently Asked Questions
Calculation Manuals
County Assessment Users (only)
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