according to a state report, for the 2011-2012 school year budgets, 247 school districts adopted a resolution certifying that tax rates would not be increased above their index; 250 school districts adopted a preliminary budget. of the 250 school districts that adopted a preliminary budget, 231 adopted real estate tax rates that exceeded their index. tax rate increases in the other 19 school districts that adopted a preliminary budget did not exceed the school district's index. of the districts who sought exceptions: 221 used the pension costs exemption and 171 sought a special education costs exemption. only 1 school district sought an exemption for nonacademic school construction project, while 1 sought an exception for electoral debt for school construction.