Early readers are specifically formatted to assist children with their understanding of the written word. Unfortunately, as a collective whole, publishers do not have a universal system for leveling books. Therefore, I find that reading levels are not a consistent way to evaluate a child’s reading ability. When working with families I prefer to use the five finger system. 
If your child is just starting their endeavor with reading I always recommend beginning with Bob Books , I used these for many years in my Montessori classroom and found that they meet the unique needs of beginner readers. The author has created sets of books using the simplest format possible and the outcome is brilliant! Each book is only 12 pages long, includes stick figures illustrations and uses repetitive text. There are about 12 books in each set, and they become slightly more difficult as the reader progress. When a child is able to complete a book their self confidence builds and they view reading as a fun activity. After your child has mastered Bob Books I would recommend trying Rookie Readers , My First Readers and Stone Arch Readers ,
In order to become a lifelong reader, children must not only be able to read the words on the page but they must also develop a love of stories. Therefore, I would highly recommend that you continue reading books to your child. It is truly one of the best things you can do to encourage advancement in their reading ability.
If you need additional assistance finding items please let us know. We would be happy to help.
The Van by Holly Keller (Green Light Readers).
Busy, Busy Train by Melinda Melton Crow (Stone Arch Reader).
Ducks Go Vroom  by Jane Kohuth (Step into Reading).
Trucks Line Up by Jon Scieszka (Ready-to-Roll)