Tax Equalization Board – Harrisburg, PA

About Tax Equalization Board

The Tax Equalization Division, formerly known as the State Tax Equalization Board (STEB), is an administrative board within the Pennsylvania Department of Community and Economic Development (DCED). While the division’s leadership often operates from the Keystone Building, it maintains administrative offices in the Fulton Bank Building at 200 North 3rd Street, directly across from the Capitol Complex. The Board plays a critical role in the state’s education funding system by determining the market value of taxable real property in each school district.

Core Functions

The primary responsibility of the Board is to ensure fairness and uniformity in property tax assessments across the Commonwealth. Key functions include:

• Market Value Determination: Calculating the aggregate market value of taxable real estate to determine the wealth of school districts, which is used to distribute state subsidies.
• Common Level Ratio (CLR): Establishing the CLR for each county annually. This ratio measures how a county’s assessed values compare to current market values and is a vital tool for property owners appealing their tax assessments.

Public Meetings and Access

The Board holds regular public meetings to certify market values and hear objections from school districts. These meetings are often held at the Commonwealth Keystone Building nearby. Visitors to the administrative office at 200 North 3rd Street should enter through the main lobby of the Fulton Bank Building. As a Class A office building housing government entities, building security protocols are in effect. Visitors may need to check in at the security desk.

Location

The office is centrally located in downtown Harrisburg’s business district. It is easily accessible via public transit and is within walking distance of the State Capitol and the Federal Courthouse. Metered street parking and several public parking garages are available in the immediate vicinity.