1. What is the year of your last re-assessment?
2. What is the Assessment Ratio of Clarion County?
3. What is the Assessment Ratio?
The assessment ratio is the percentage of market value used to
compute the assessment.
4. What is Actual Market Value?
The Courts of Pennsylvania have held that with respect to real
estate tax assessments, "Market Value" of real estate is the
price which the Purchaser, willing, but not obligated to buy,
would pay the Owner, willing, but not obligated to sell, taking
into consideration the highest and best use of the property.
5. How are assessments computed?
The Clarion County Assessment Office determines the actual
market value (of 1975) and multiplies this figure by 100% to
obtain the assessed value. Your Market Value is based on a
1975 value, the date of the last County Re-evaluation Program.
6. Does the County Assessment Office set taxes?
NO! The assessment Office only establishes the property
assessment. The various taxing bodies set the millage and
collect their own tax.
7. What is meant by the term "millage"?
A term commonly used to express the property tax derived
from the word "mill", expressed in decimal one mill equals
$.001. In computing taxes, it is used in this formula
Assessed Value x Millage = Property Tax
Example: A property assessed or valued at $22,305 multiplied
by the millage rate of .022 equals $490.71 in taxes.
8. Who sets the millage rate?
The County Commissioners set it for the County, the Borough
Council sets it for the Borough, the Township Supervisors set
it for the Township, and the School Board sets it for the School
9. What is the responibility of the Assessment Office?
The County Assessment Office, in addition to maintaining
assessment records and tax maps, is to see to it that all
properties are assessed in a uniform and equitable manner.
10. If my assessment is changed, am I notified?
Yes, if the assessment office changes your assessment, you
are notified at your last known address.
11. If I feel I am over assessed what can I do about it?
You must file a written intention to appeal on forms available
at the assessment office or on the County Website.