Begin Main Content Area

Information for School Districts

Special Session Act 1 of 2006

School district taxes may be increased up to the school district's adjusted index without approval. SS Act 1 contains four exceptions that, if approved by PDE, would allow a school district to increase taxes above the index without voter approval. The first link below contains information pertaining to these exceptions.

Referendum Exceptions

Each year, school districts must choose between adoption of either a preliminary general fund budget or a resolution stating that taxes will not be raised above the school district's adjusted index. The links below provide information about both options.

Overview of Budget Timelines and Terminology (PDF)

General Fund Budget (PDE-2028)

Sample 311(d)(1) Resolution (PDF)

The following link contains general information on the SS Act 1 index, which is used to determine the maximum tax increases for each tax the school district levies (without Court/PDE/voter approval).

Act 1 Index

The following link contains information and a worksheet for use by school districts in reporting their annual Sterling Act Tax Credit.

Certification of Sterling Act Tax Credit