Under Act 1 of 2006, school districts had the option of adopting either 1) a resolution by January 27 certifying they would not increase taxes above their index or 2) a preliminary budget by February 16.

For 2012-2013, 274 school districts adopted a resolution certifying that tax rates would not be increased above their index; 223 school districts adopted a preliminary budget leaving open the option of exceeded the Index limit.

Each year, the school board has the option of adopting either 1) a resolution in January certifying they will not increase taxes above their index or 2) a preliminary budget in February.

Pennsylvania public school districts that adopt a preliminary budget have two options to increase tax rates above their index: 1) seek an exception from the Department or 2) request approval from the electorate by placing a referendum question on the ballot in the election immediately preceding the school year (May 21, 2013).

For 2011-2012, 247 school districts adopted a resolution certifying that tax rates would not be increased above their index; 250 school districts adopted a preliminary budget.