The Berks County Board of Assessment Appeals announces as of July 1, that the Regular appeal period is open. Regular appeals can be filed each year from July 1 to August 15. Results of the appeal are effective for the following tax year.
The following information will clarify the assessment and appeal process.
The Berks County Assessment Office places assessments on all property located within the County. At the time an assessment is placed on a property, it represents the current market value.
The County, municipalities and school districts calculate their tax millage rate using the total taxable assessed value of all property within the taxing district.
Assessment X Millage Rate = Taxes
The Assessment Office does not set the tax rate.
In order to equalize assessments within the county, a Common Level Ratio (CLR), determined by the State Tax Equalization Board (STEB), is applied to the proven current market value of a property upon a successful appeal to the Berks County Board of Assessment Appeals. This ratio is calculated yearly to reflect current market trends.
Pennsylvania law requires that the common level ratio be applied only by the Board of Assessment Appeals and the Court of Common Pleas to the proven current market value to equalize assessments when appealed. The common level ratio can be found at https://dced.pa.gov/local-government/boards-committees/tax-equalization-division/
Current market value can be proven by the following:
A current appraisal within the past 6 months by a certified appraiser;
Documented recent sales of at least 3 similar properties sold within the last 6 months. These sales are shown by realtor sales sheets;
The complete settlement sheet and the builder's contract are required for newly built homes purchased within the past 6 months.
Multi-unit (4 or more) apartments, the income and expense data is required.
Printouts which note sales compiled from the STEB report for similarly sold properties. Sales information can be researched and assessment records of selected comparable properties may be purchased in the Assessment Office at the Berks County Services Center.
If you can demonstrate that your assessed value is greater than the current market value multiplied by the CLR you may be eligible for a reduction.
Current Market Value X Common Level Ratio = Assessment
An appeal form, instructions and additional information, including Frequently Asked Questions can be obtained at our web site: www.co.berks.pa.us
(select Assessment Office under Departments) or at the Berks County Assessment Office located at the Berks County Services Center, 633 Court Street, Third Floor, Reading, PA 19601. The telephone number is 610-478-6262.