▁U . S . ▁in ▁ 2 0 0 8 ▁in ▁terms ▁of ▁property ▁tax es ▁paid ▁as ▁a ▁percentage ▁of ▁home ▁value ▁( 1 . 3 4 %) ▁and ▁ 1 2 th ▁in ▁the ▁country ▁in ▁terms ▁of ▁property ▁tax es ▁as ▁a ▁percentage ▁of ▁income ▁( 3 . 5 5 %). ▁ ▁Act ▁ 1 ▁Ad just ed ▁Index ▁The ▁Act ▁ 1 ▁of ▁ 2 0 0 6 ▁Index ▁regul ates ▁the ▁rates ▁at ▁which ▁each ▁school ▁district ▁can ▁raise ▁property ▁tax es ▁in ▁Pennsylvania . ▁District s ▁are ▁not ▁permitted ▁to ▁raise ▁property ▁tax es ▁above ▁their ▁annual ▁Index ▁unless ▁they ▁either : ▁allow ▁vot ers ▁to ▁vote ▁by ▁refer endum ▁or ▁they ▁receive ▁an ▁exception ▁from ▁the ▁Pennsylvania ▁Department ▁of ▁Education . ▁The ▁base ▁index ▁for ▁the ▁school ▁year ▁is ▁published ▁by ▁the ▁P DE ▁in ▁the ▁fall ▁of ▁each ▁year . ▁Each ▁individual ▁school ▁district ' s ▁Act ▁ 1 ▁Index ▁can ▁be ▁adjust ed ▁higher , ▁depending ▁on ▁a ▁number ▁of ▁factors , ▁such ▁as ▁local ▁property ▁values ▁and ▁the ▁personal ▁income ▁of ▁district ▁residents . ▁Origin ally , ▁Act ▁ 1 ▁or ▁ 2 0 0 6 ▁included ▁ 1 0 ▁exceptions : ▁increasing ▁p ension ▁costs , ▁increases ▁in ▁special ▁education ▁costs , ▁a ▁cat ast rop he ▁like ▁a ▁fire ▁or ▁flo od , ▁increase ▁in ▁health ▁ins urance ▁costs ▁for ▁contract s ▁in ▁effect ▁in ▁ 2 0 0 6 ▁or ▁dw ind ling ▁tax ▁bases . ▁The ▁base ▁index ▁is