Reading Housing Authority v. Board of Assessment Appeals of Berks County

OPINION BY

Judge LEADBETTER.

The Board of Assessment Appeals of Berks County appeals from an order of the Court of Common Pleas of Berks County that sustained the tax assessment appeals of the Reading Housing Authority (RHA), Goggle Works Apartments, LLC, and Our City-Reading, Inc., collectively “Appel-lees,” concluding that the subject property, an apartment building owned by the RHA, which houses a mix of 20% low-income and 80% market-rate tenants, was immune from real estate tax.1 In 2006, the General *871Assembly amended the Housing Authorities Law to provide for mixed-use projects.2 We…