Tax Procedures

District Tax Procedures

In 2007, Daniel Boone Area School District began a new procedure for collecting school taxes and per capita taxes for residents of Amity and Union. In 2012, Borough of Birdsboro also switched to lockbox collection for school real estate and per capita taxes. School and per capita taxes for Amity and Union townships, and Birdsboro Borough, can be paid at any National Penn Bank or mailed to the lock box address printed on the Daniel Boone tax bill.
National Penn Bank and the Berks County Intermediate Unit have developed a system whereby taxes collected by National Penn are recorded in the bank’s computer generated files and are electronically transferred into the BCIU’s tax system which Daniel Boone uses to record tax information including payments. Reports with deposit advice from National Penn are sent to the Business Office to be checked by our tax clerk who also processes the small amount of exceptions or errors that must be posted to the system manually.
If, as a taxpayer, you mail your payment on the last day of a cutoff period, please make sure it is postmarked with the proper date. If paying in person, the bank will only collect payment for correct amount based on date.
If you do not receive your tax bill by the beginning of the third week in July, please call our tax clerk at 610.582.6164 to have a duplicate bill sent to you in order to complete payment prior to the end of the discount period. Any other tax questions/information can be directed to this number.

Tax Payer Instructions

  1. If your tax bill is paid by your mortgage company, please forward entire bill to them as soon as possible so they may take advantage of discount period.
  2. If your taxes are not escrowed, you can pay your bill at any National Penn Bank or mail payment to the lockbox location found on the tax bill.
  3. Failure to receive bill does not entitle owner to discount or remission of penalty on taxes.
  4. Discount of 2% on all tax bills if paid prior to end of discount period.
  5. Penalty of 10% is added to all taxes if paid after the flat period end date.
  6. If you no longer own this property, please provide name of new owner(s) on real estate bill and return to the Daniel Boone Business Office at address indicated on tax bill or call us at 610.582.6164.
  7. Only full payments are accepted unless taking advantage of installment payments.
  8. Final date for July real estate tax bill payment is December 31 of each year. After this date, tax bills are turned over to Berks County Tax Claim and payment arrangements must be made through them. The telephone number for Berks County Tax Claim Bureau is 610.478.6625.
  9. Final date for per capita payment is June 30 of each year. After this date, bills are turned over to Berkheimer Tax Service and payment arrangements must be made through them. The telephone number of Berkheimer Tax Service is 800.360.8989.

Exoneration For Per Capita Tax

A Per Capita tax is a flat rate tax levied upon each adult within the taxing district. The tax has no connection with employment, income, voting rights or any other factor except residence within the district.

The School Board shall at times make exoneration for per capita tax payments. Requests are based on criteria below.

  • A person who has annual income of less than $5,000 or $10,000 for married couples
  • A resident on active duty in the armed services outside the district any part of the year, except those attending reserve training camps
  • A person who has moved from the district prior to July 1 of the year of tax in question
  • A person who has paid elsewhere and can produce a tax receipt for verification of said tax payments
  • Individuals who are in an institution, mentally retarded, blind, invalid, totally disabled, aged, as well as others involving unusual circumstances, may be given special consideration by the Board
  • A full time student who is 18 years of age or older

Exoneration requests must be submitted on the “Application for Per Capita Tax Exoneration” form. In all cases exoneration shall be valid only for the specified year.

If you are a relative of a taxpayer who resides in the school district and has unfortunately passed away prior to the date of the current per capita bill, please do the following:

  • Write a short message stating so on the tax bill and send to the Business Office. No future per capita bills should be received for those individuals

What to do if you receive a Real Estate Tax Bill, Per Capita Tax Bill, or Reminder Notice and the bill has been paid.

If you receive any of the above notices and you believe your bill(s) have been paid, please contact the Business Office by mail with the following information:

  • name of mortgage company if payments are escrowed
  • date of check if taxpayer paid
  • amount of check
  • copy of cancelled check
  • date mailed
  • where it was mailed to based on township
  • if paid at Nation Penn Bank, which branch and when it was paid

Our tax clerk will research using the information supplied and contact you as soon as possible.

Homestead/Farmstead Applications

The Homestead/Farmstead application is a requirement of the Tax Relief Act (Act 1).

The application is processed and approved by the Assessment Office. Once an application is approved as a homestead/farmstead the owner is eligible for the tax relief and will not have to file again unless circumstances change regarding the property. Each year prior to December 31, individuals who do not have an approved application on file, as well as those who have acquired property within the school district during the year, will be sent an application for completion. Forms can also be obtained by calling 610.582.6164. This application MUST be filed with the Assessment Office by March 1.

It is very important that eligible taxpayers complete this form by March 1. If the filing deadline is missed, the taxpayer will not be eligible for any tax relief which would occur with the school tax bill mailed on July 1 of that year.

Any questions regarding whether your property has or is approved can be addressed by contacting the Berks County Homestead Office at 610.478.6263.

Interim Tax Bills

Interim tax bills are issued on a quarterly basis to those tax payers who received an assessment increase or have moved into a new home and have received their final assessment. Interim bills are based on the difference between the old and new assessment.
If you use a mortgage service, contact them prior to forwarding the bill to them to insure they pay interim bills.

Copyright 2017 Daniel Boone Area School District