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.
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