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

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.

View all Common Level Ratio Reports

Current STEB Members:

• Peter R. Barsz – Chairman [Appointed: October 17, 2012]

View full Board Member Biographies

Visit the STEB Meeting Minutes and Document Library to reference past meeting minutes and related documents.

View Frequently Asked Questions for STEB/TED. You may also contact STEB by email or by phone at 717.787.5950.

State Tax Equalization Board

PA Department of Community & Economic Development

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:

• STEB Policy and Procedures Manual for CLR
• STEB Policy and Procedures Manual for Market Values

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.

• PA-TEDTrac County User Manual
• PA-TEDTRAC Upload Document Process
• STEB Sales Validation and Submission Operations Manual