for the 2011-12 school year, the solanco school board applied for several exceptions to exceed the act 1 index: maintenance of selected revenue sources, teacher pension costs, and special education costs. 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. a school district adopting the resolution may not apply for referendum exceptions or ask voters for a tax increase above the inflation index. a specific timeline for these decisions is published annually, by the pennsylvania department of education.