Special Session Act 1 of 2006
This page contains information used by school districts to complete various Act 1 activities.
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School district taxes may be increased up to the school district's adjusted index without approval. SS Act 1 contains ten exceptions that, if approved by the Court of Common Pleas or PDE, would allow a school district to increase taxes above the index without voter approval. The first link below contains information pertaining to the seven exceptions that require PDE approval.
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.
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).
The following link contains information and a worksheet for use by school districts in reporting their annual Sterling Act Tax Credit.
