Every property is valued by the Board of Assessment of the county in which it is located. Each property's assessment (along with the millages of the county, the municipality, and the school district) determines the annual real estate taxes for that property.

The Pennsylvania State Tax Equalization Board tracks these valuations and provides a factor by which an assessment can be estimated. The factor for Lehigh County is 100 percent.

As a result, assuming the value is $459,120 (the sale price), this property's assessment can be estimated to be $459,120.