▁dec isions ▁is ▁published ▁ann ually , ▁by ▁the ▁Pennsylvania ▁Department ▁of ▁Education . ▁ ▁According ▁to ▁a ▁state ▁report , ▁for ▁the ▁ 2 0 1 1 - 2 0 1 2 ▁school ▁year ▁bud gets , ▁ 2 4 7 ▁school ▁districts ▁adopted ▁a ▁resolution ▁cert ifying ▁that ▁tax ▁rates ▁would ▁not ▁be ▁increased ▁above ▁their ▁index ; ▁ 2 5 0 ▁school ▁districts ▁adopted ▁a ▁pre lim inary ▁budget . ▁Of ▁the ▁ 2 5 0 ▁school ▁districts ▁that ▁adopted ▁a ▁pre lim inary ▁budget , ▁ 2 3 1 ▁adopted ▁real ▁estate ▁tax ▁rates ▁that ▁exceed ed ▁their ▁index . ▁Tax ▁rate ▁increases ▁in ▁the ▁other ▁ 1 9 ▁school ▁districts ▁that ▁adopted ▁a ▁pre lim inary ▁budget ▁did ▁not ▁exceed ▁the ▁school ▁district ' s ▁index . ▁Of ▁the ▁districts ▁who ▁sought ▁exceptions : ▁ 2 2 1 ▁used ▁the ▁p ension ▁costs ▁exem ption ▁and ▁ 1 7 1 ▁sought ▁a ▁Special ▁Education ▁costs ▁exem ption . ▁Only ▁ 1 ▁school ▁district ▁sought ▁an ▁exem ption ▁for ▁Non ac ade mic ▁School ▁Const ruction ▁Project , ▁while ▁ 1 ▁sought ▁an ▁exception ▁for ▁Elect oral ▁deb t ▁for ▁school ▁construction . ▁ ▁Property ▁Tax ▁Rel ief ▁In ▁ 2 0 1 2 , ▁New ▁Castle ▁Area ▁School ▁District ▁approved ▁hom est ead ▁residents ▁received ▁$ 2 2 4 . ▁In ▁ 2 0 1 0 , ▁property ▁tax ▁relief ▁for ▁ 5 , 3 5 7 ▁approved ▁residents ▁of ▁Area ▁School ▁District ▁was ▁set ▁at ▁$ 2