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.

Common Level Ratios

Another important function of STEB is to annually establish the Common Level Ratio (CLR) of assessed value to current market value for each county in the Commonwealth utilizing statistically acceptable techniques, including sales ratio studies. STEB is required to publicly disclose its methodology in computing the ratios and publish this information in the Pennsylvania Bulletin. Prior to July 1 in every year, STEB must certify the CLR ratio to the chief assessor of each county.

Frequently Asked Questions

View Frequently Asked Questions for STEB or contact STEB at 717.787.5950.

State Tax Equalization Board
PA Department of Community & Economic Development
Commonwealth Keystone Building
400 North Street, 4th Floor | Harrisburg PA 17120-0225

Calculation Manuals

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:

County Assessment Users (only)

Sales data are needed for the valuation process and for sales ratio studies. The reliability of any valuation model or sales ratio study depends on the quality and quantity of its data. Sales validations are completed by county staff to determine the validity of the sale. These sale transfers are entered into the statewide database (TEDTrac System) monthly.

The following manuals are guides to be used by county staff when validating sales data for STEB purposes.

Additional Information

STEB/TED Reports

Common Level Ratios

Land Use

Market Value Data

All Sales Data

2016 Common Level Ratio
2015 Common Level Ratio
2014 Common Level Ratio
2013 Common Level Ratio
2012 Common Level Ratio
2011 Common Level Ratio
2010 Common Level Ratio
2009 Common Level Ratio
2008 Common Level Ratio
2007 Common Level Ratio
2006 Common Level Ratio
2005 Common Level Ratio
2004 Common Level Ratio
2003 Common Level Ratio
2002 Common Level Ratio

2016 Land Use
2015 Land Use
2014 Land Use
2013 Land Use
2012 Land Use
2011 Land Use
2010 Land Use
2009 Land Use
2008 Land Use
2007 Land Use
2006 Land Use
2005 Land Use
2004 Land Use
2003 Land Use
2002 Land Use

2016 Market Value
2015 Market Value
2014 Market Value
2013 Market Value
2012 Market Value
2011 Market Value
2010 Market Value
2009 Market Value
2008 Market Value
2007 Market Value
2006 Market Value
2005 Market Value
2004 Market Value
2003 Market Value
2002 Market Value

2016 All Sales Data
2015 All Sales Data
2014 All Sales Data
2013 All Sales Data
2012 All Sales Data
2011 All Sales Data

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