0 0 8 - 0 9 ▁and ▁to ▁$ 1 1 , 1 5 3 , 4 1 2 , 4 9 0 ▁in ▁ 2 0 1 1 . ▁The ▁average ▁year ly ▁property ▁tax ▁paid ▁by ▁Ber ks ▁County ▁residents ▁amounts ▁to ▁about ▁ 4 . 6 6 % ▁of ▁their ▁year ly ▁income . ▁Ber ks ▁County ▁is ▁ranked ▁ 1 1 2 th ▁of ▁the ▁ 3 1 4 3 ▁United ▁States ▁count ies ▁for ▁property ▁tax es ▁as ▁a ▁percentage ▁of ▁median ▁income . ▁ ▁Act ▁ 1 ▁Ad just ed ▁index ▁The ▁Act ▁ 1 ▁of ▁ 2 0 0 6 ▁Index ▁regul ates ▁the ▁rates ▁at ▁which ▁each ▁school ▁district ▁can ▁raise ▁property ▁tax es ▁in ▁Pennsylvania . ▁District s ▁are ▁not ▁allowed ▁to ▁raise ▁tax es ▁above ▁that ▁index ▁unless ▁they ▁allow ▁vot ers ▁to ▁vote ▁by ▁refer endum , ▁or ▁they ▁seek ▁an ▁exception ▁from ▁the ▁state ▁Department ▁of ▁Education . ▁The ▁base ▁index ▁for ▁the ▁ 2 0 1 1 – 2 0 1 2 ▁school ▁year ▁is ▁ 1 . 4 ▁percent , ▁but ▁the ▁Act ▁ 1 ▁Index ▁can ▁be ▁adjust ed ▁higher , ▁depending ▁on ▁a ▁number ▁of ▁factors , ▁such ▁as ▁property ▁values ▁and ▁the ▁personal ▁income ▁of ▁district ▁residents . ▁Act ▁ 1 ▁included ▁ 1 0 ▁exceptions , ▁including : ▁increasing ▁p ension ▁costs , ▁increases ▁in ▁special ▁education ▁costs , ▁a ▁cat ast rop he ▁like ▁a ▁flo od , ▁increase ▁in ▁health ▁ins urance ▁costs