Community.
Alot of Comedies these days tend to get stale after the first few seasons, which is why I find it hard to rate because shows like Family Guy, How I met your mother lost alot of value after the first 4-5 seasons, whereas Community is only at No.3 so it might still have that drop-off (Especially with the Show Creator being Fired and 2 of the main producers/directors leaving).
It probably tops Big Bang Theory by just a touch, but only because the WHOLE cast of Community is awesome, whereas Jim Parsons IS The Big Bang Theory.