sentences:  Districts are not permitted to raise taxes above that index, unless they allow voters to vote by referendum, or they seek an exception from the Pennsylvania Department of Education.The base index for the 2011-2012 school year is 1.4 percent, but the Act 1 Index can be adjusted higher, depending on a number of factors, such as property values and the personal income of district residents.Act 1 included 10 exceptions, including