▁districts ▁adopted ▁a ▁pre lim inary ▁budget ▁leaving ▁open ▁the ▁option ▁of ▁exceed ed ▁the ▁Index ▁limit . ▁For ▁the ▁exception ▁for ▁p ension ▁costs , ▁ 1 9 4 ▁school ▁districts ▁received ▁appro val ▁to ▁exceed ▁the ▁Index . ▁For ▁special ▁education ▁costs , ▁ 1 2 9 ▁districts ▁received ▁appro val ▁to ▁exceed ▁the ▁tax ▁limit . ▁ ▁For ▁the ▁ 2 0 1 1 - 1 2 ▁school ▁year , ▁the ▁Sol an co ▁School ▁Board ▁applied ▁for ▁several ▁exceptions ▁to ▁exceed ▁the ▁Act ▁ 1 ▁Index : ▁Main ten ance ▁of ▁Selected ▁Re venue ▁S ources , ▁Te acher ▁P ension ▁costs , ▁and ▁Special ▁education ▁costs . ▁Each ▁year , ▁the ▁School ▁Board ▁has ▁the ▁option ▁of ▁adopt ing ▁either : ▁ 1 ) ▁a ▁resolution ▁in ▁January ▁cert ifying ▁they ▁will ▁not ▁increase ▁tax es ▁above ▁their ▁index ▁or ▁ 2 ) ▁a ▁pre lim inary ▁budget ▁in ▁February . ▁A ▁school ▁district ▁adopt ing ▁the ▁resolution ▁may ▁not ▁apply ▁for ▁refer endum ▁exceptions ▁or ▁ask ▁vot ers ▁for ▁a ▁tax ▁increase ▁above ▁the ▁infl ation ▁index . ▁A ▁specific ▁tim eline ▁for ▁these ▁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