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Philadelphia County Common Level Ratio
The 2025 Common Level Ratio for Philadelphia County is 94.3%, and the CLR factor is 1.06. The State Tax Equalization Board certified it for use from 2026-07-01 to 2027-06-30. Assessments in Philadelphia County average 94.3% of market value, the 6th highest ratio of Pennsylvania's 67 counties.
| County | CLR (assessed ÷ market) | CLR factor | In effect |
|---|---|---|---|
| Philadelphia | 94.3% | 1.06 | 2026-07-01 to 2027-06-30 |
What the ratio means in Philadelphia County
Philadelphia County's assessments currently sit at roughly full market value (ratio 94.3%), so the CLR math changes little here: a home's assessment and its market value should be close to each other. Watch the July updates, though. As sales outpace the assessments, the ratio drifts down and the gap starts to matter again.
See the full 67-county CLR table to compare counties, the Philadelphia County property tax guide for millage rates, or the property tax calculator, which uses these ratios for purchase estimates.
Philadelphia County CLR questions
What is the Common Level Ratio in Philadelphia County?
The 2025 STEB-certified Common Level Ratio for Philadelphia County is 94.3%, and the CLR factor is 1.06. It applies from 2026-07-01 to 2027-06-30.
How do I estimate market value from an assessment?
Multiply the assessed value by the CLR factor. In Philadelphia County, a $150,000 assessment times 1.06 suggests a market value around $159,000.
When does the CLR change?
STEB certifies a new ratio for every county each year, and it takes effect on July 1. The current Philadelphia County ratio applies 2026-07-01 to 2027-06-30.
Where is the CLR used?
Two main places: assessment appeals, where the ratio converts a market value into what the assessment should be, and realty transfer tax on non-arm's-length transfers, where the factor converts an assessed value into a taxable value.
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Source: PA Department of Community & Economic Development, State Tax Equalization Board. Last verified 2026-07-04. Ratios change every July. This page tracks the current Philadelphia County ratio.