- Diane E. Lucchese, CPA, CGMA - Business Manager
- Shane M. Mathias, CPA, Accounting Supervisor
- Sheryl Mealing, Payroll Specialist
- Kelly Bright, Benefits Specialist
- Mariella Morganti, Taxes/Purchasing/Accounts Payable Specialist
Office hours are Monday through Friday, 8 a.m. to 4 p.m.
Real Estate Tax Millage Rate for 2015-2016 is 27.81 mills.
Real estate tax is a tax based on the assessed value of land and buildings owned by both individuals and businesses. All assessed values are assigned by the Berks County Assessment Office. A tax rate, or millage rate, is approved each year by the School Board of Directors to be levied against the assessed value of each property. One mil is equal to $1 of tax for every $1,000 of assessed property value. Individual taxpayers annually receive a tax bill based on the value of their property multiplied by the millage rate.
Real estate tax bills are mailed on or around July 1st. Failure to receive your tax bill does not relieve your obligation of payment. If you do not receive a tax bill, contact your local tax collector:
- Muhlenberg Township
- Muhlenberg Township Laureldale Borough
Taxpayers receive a 2% discount on their tax bills if payment is made by August 31; a flat rate for payments made from September 1 through October 31; and, a 10% penalty for payments made from November 1 through December 31.
You have two options for payment of your real estate taxes: payment in full or payment in three (3) equal installments. Please refer to your tax bill for complete information regarding due dates for both payment options and instructions for payment by mail or with the tax collector.
Delinquent Real Estate Tax
All real estate tax bills dated July 1 that are not paid by December 31 are listed on a report completed by the local tax collector and turned over to the county Tax Claim Bureau in mid-January for collection.
Interim Real Estate Tax
Any tax bill not included in the July tax mailing is an interim tax bill. Interims are mailed throughout the school year as new construction/additions or remodeling changes the value of a property. Interims are issued quarterly by the county's Assessment Office.
Earned Income Tax
The District shares with Muhlenberg Township and the Borough of Laureldale half of the total collections they receive from a 1% tax levied on the income earned by individuals who reside in the district. The earned income tax, administered by the Berks Earned Income Tax Bureau, is levied on wages, salaries, commissions, net profits, and other compensation.
Real Estate Transfer Tax
The District shares with Muhlenberg Township and the Borough of Laureldale half of the total collections from a 1% transfer tax imposed during the transfer of ownership on any real estate. The purchaser of the property pays the tax, which is based on the selling price of the property.
Business Privilege/Mercantile Tax
The District shares with Muhlenberg Township and the Borough of Laureldale half of the total collections from a gross receipts tax on local businesses (wholesale, retail, service, and rental). Taxes are based on the preceding year's receipts and must be filed with Berks Earned Income Tax Bureau between January 1 and April 15 of each year. Taxes paid after the April 15 deadline will accrue interest and penalties.
Pennsylvania's Public School Districts operate on a fiscal year, July 1 through June 30, and receive revenue funding for operations from three major sources: local, state and federal. The School Board of Directors must approve an annual budget by June 30 of each year. A preliminary budget must be approved thirty (30) days prior to the date of the approved budget and be made available for public review.
State funding is determined annually by the State Legislature. The amount of funding subsidized to each District is calculated on component data that includes market values, personal incomes, and student population. Federal funding is also determined annually and is distributed on a calculation based on the number of students eligible for free or reduced lunches.
Muhlenberg School District receives funding from both the state and federal governments that accounts for approximately 25% of the total revenues. The remaining 75% necessary to balance the budget is funded through local revenue sources, such as real estate tax, real estate transfer tax, business privilege tax, and earned income tax (source 2010-2011 local audit).
School District expenditures are classified according to the following functions: instruction, non-instruction, student support, buildings and grounds, administrative, and transportation.
On June 30th, the end of the fiscal period, if actual revenues exceed actual expenditures, the excess revenue is added to the unassigned fund balance not to exceed 8% of the next year's approved budget. Any additional excesses are assigned by a board resolution to meet future obligations of the district. Conversely, if actual expenditures exceed actual revenues, the revenue needed to fund the shortfall is taken from the unrestricted fund balance.