Skip to Content
ALERT! Berks County South Campus Closed Monday, October 5: The Berks County South Campus will be closed to staff and the public on Monday, October 5, to complete a scheduled electrical utility project. The South Campus Building will be without power from 8 am to 5 pm while Met-Ed conducts this work. For safety reasons, no one will be permitted to enter or access the South Campus building for any reason between 8 am to 5 pm on October 5.

The County appreciates the public’s understanding and apologizes for any inconvenience this temporary closure may cause.

Common Level Ratio (CLR)

Common Level Ratio (CLR)

What Is A Common Level Ratio?


A percentage applied to market value to equalize an assessment when appealed to the Board of Assessment Appeals or the Court of Common Pleas.  The State Tax Equalization Board (STEB) determines the common level ratio by calculating a percentage between recent sales to their current assessment.  Additional information pertaining to STEB and the common level ratio is available on the State Tax Equalization Board (STEB) / Tax Equalization Division (TED) web page.

Clarification on the common level ratio:

  • This is used only at the appeal level, by the Board of Assessment Appeals or Court of Common Pleas
  • 52.0% is used for appeals with an effective year of 2022
  • 45.0% is used for appeals with an effective year of 2023
  • 39.8% is used for appeals with an effective year of 2024
  • 36.4% is used for appeals with an effective year of 2025
  • 34.37% is used for appeals with an effective year of 2026
  • 32.1% is used for appeals with an effective year of 2027
  • If you take the assessed value and divide it by the CLR, you arrive at the imputed market value