Timeline for Events Related to 2018-2019 Budget Process Special Session Act 1 of 2006

Dates in Timeline Apply to All School Districts except Philadelphia City SD, Pittsburgh SD and Scranton SD

Date
	Description
	Section

September 1, 2017 (annual deadline)
	
Department of Education publishes the 2018-2019 base index in the Pennsylvania Bulletin.
	
Section 333(l)
	
September 30, 2017 (annual deadline)
	Department of Education notifies school districts of their 2018-2019 adjusted index.
	Section 313(2)
	
December 15, 2017 (annual deadline)
	School districts with residents paying tax on compensation imposed by Philadelphia under the authority of the Sterling Act certify to the Department of Education the total amount of 2016 tax credits provided based on the tax rate of the school district. (Applies only to school districts that had an earned income and net profits tax in the 2016 calendar year.)
	Sections 503(b)(2); 324(2)
	
December 26, 2017
(30 days prior to preliminary budget public inspection deadline)
	Department of Education deadline to notify school districts of school year of AFR data to be used when calculating referendum exception in Section 333(f)(2)(v).
	Section 333(j)(4)
	
December 31, 2017
(60 days prior to March 1 application deadline)
	School Districts send notification, by first class mail, to owners of each parcel of residential property – which can be limited to owners who are not currently approved or whose approval is due to expire – stating that the owner must submit a completed application to county assessor to qualify for homestead exclusion. Mailing must include application, instructions and deadline to apply.
	Section 341(b)
	
January 25, 2018
(110 days prior to primary election)
	School district deadline to make 2018-2019 proposed version of preliminary budget available for public inspection or adopt resolution pursuant to Section 311(d)(1) indicating that it will not raise the rate of any tax by more than its index.
	Section 311(c); 311(d)(1)
	
January 30, 2018
(5 days after resolution adoption)
	School district deadline to submit a copy of resolution adopted pursuant to 311(d)(1) and proposed tax rate increases to Department of Education in the Consolidated Financial Reporting System (CFRS) application.
	Section 311(d)(2)
	
February 4, 2018
(10 days prior to preliminarybudget adoption deadline)
	School district deadline to give public notice of the intent to adopt the 2018-2019 preliminary budget unless resolution was adopted under Section 311(d)(1) indicating that it will not raise the rate of any tax by more than its index.
	Section 311(c)

Taxpayer Relief Act, SS Act 1 of 2006: Timeline for Events Related to 2018-2019 Budget Process

Date
	Description
	Section

Department of Education deadline to notify school districts that adopted a resolution pursuant to Section 311(d)(1) whether the 2018-2019 proposed tax rates are equal to or less than their Index.
	
Section 311(d)(4)
	
February 9, 2018
(10 days after receipt of resolution)
			
February 14, 2018
(90 days prior to primary election)
	School district deadline to adopt the 2018-2019 preliminary budget unless resolution adopted under Section 311(d)(1).
	Section 311(a)
	
February 19, 2018
(85 days prior to primary election)
	School district deadline to submit 2018-2019 preliminary budget containing proposed tax rate increases to Department of Education in the CFRS application.
	Section 333(e)
	
February 22, 2018
(1 week prior to filing of request for referendum exception)
	School district deadline to publish notice in newspaper of intent to request approval from Department of Education for a referendum exception.
	Section 333(j)(2)
	
No later than March 1, 2018
(annual deadline)
	Deadline for homeowners to file a homestead application (and, if applicable, a farmstead application) with county assessor indicating property is owner-occupied. Resubmission of application required no more than one time every three years. No application fee for filing. (See December 31, 2017.)
	Section 341(c), (e), (i)
	
March 1, 2018
(75 days prior to primary election)
	Department of Education deadline to notify school districts that submitted the 2018-2019 preliminary budget whether the proposed tax rates are equal to or less than their Index.
	Section 333(e)
	
March 1, 2018
(75 days prior to primary election)
	School district deadline to seek approval from Department of Education for referendum exceptions requiring their approval.
	Sections 333(j)
	
March 16, 2018
(60 days prior to primary election)
	School district deadline to submit referendum question seeking voter approval of tax rate increase in excess of index to the county board of elections (for each county in which the school district is located), unless request for referendum exception has been submitted to Department of Education. If the school district’s proposed tax rate increase would exceed their Index even if all of its referendum exception requests were approved, and if it intends to submit a referendum question for that part of the tax rate increase, it must do so by this date.
	Section 333(c)(3)
	
March 21, 2018
(55 days prior to primary election)
	Deadline for Department of Education to issue ruling on school district’s petition for referendum exception.
	Sections 333(j)(5)

Taxpayer Relief Act, SS Act 1 of 2006: Timeline for Events Related to 2018-2019 Budget Process

Date
	Description
	Section

School district deadline, if the Department of Education denies all or a part of the school district’s request for referendum exception, to submit to the county board of elections referendum question seeking voter approval of tax rate increase in excess of index for the portion of the referendum exception request denied.
	
Sections 333(j)(5)
	
March 26, 2018
(50 days prior to primary election)
			
April 15, 2018 (annual deadline)
	Secretary of the Budget certifies the total amount of revenue in the Property Tax Relief Fund and the Property Tax Relief Reserve Fund and the total amount available for distribution in 2018-2019.
	Section 503(a)(1), (e)
	
April 20, 2018 (annual deadline)
	Secretary of the Budget notifies Department of Education whether it is authorized to provide school districts with property tax allocations under Section 505.
	Section 503(d)
	
Prior to
May 15, 2018
	General Primary election. County election officials, in conjunction with board of school directors, shall draft a non-legal interpretive statement to accompany referendum question that references items of expenditure for which tax rate increases are being sought. (See March 16 or March 26, 2018.)
	Section 333(c)(4)
	
May 1, 2018 (annual deadline)
	Department of Education notifies school districts of the amount of their state allocation of property tax reduction funding. This only occurs if the Secretary of the Budget certifies, by April 15, 2018, that there are enough funds in the Property Tax Relief Fund to make a distribution to school districts in 2018-2019.
	Section 505(a)(4)
	
May 1, 2018 (annual deadline)
	Assessor provides each school district with a certified report with information on homestead and farmstead properties, as provided in 53 Pa CS §8584(i).
	Section 341(g)(3)
	
No later than May 31, 2018
(optional action)
	Deadline for school district board of directors electing to adopt resolution rejecting 2018-2019 property tax allocation. This action can only occur if the Department of Education has notified school districts by May 1, 2018, that there are enough funds in the Property Tax Relief Fund to make a distribution to school districts in 2018-2019. (This action applies only if a school district has not rejected a previous state property tax allocation.)
	Section 903(a)
	
No later than May 31, 2018
	School district deadline to adopt 2018-2019 proposed version of final budget and upload the signed Certification of Use document in the CFRS application.
	Section 687(a)(1) (School Code)
	
June 5, 2018
	School district deadline to submit copy of resolution (if adopted) rejecting 2018-2019 property tax allocation to Department of Education. (See May 31, 2018.)
	Section 903(b)

Taxpayer Relief Act, SS Act 1 of 2006: Timeline for Events Related to 2018-2019 Budget Process

Date
	Description
	Section

June 10, 2018
(20 days prior to final budget adoption deadline)
	School district deadline to make 2018-2019 proposed final budget available for public inspection on the General Fund Budget from the CFRS application.
	Section 312(c)
	
June 20, 2018
(10 days prior to final budget adoption deadline)
	School district deadline to offer public notice of its intent to adopt the 2018-2019 final budget.
	Section 312(c) Section 687(a)(2)(i) (School Code)
	
June 30, 2018 (annual deadline)
	School district deadline to adopt the 2018-2019 final budget.
	Section 312(a)
	
June 30, 2018 (annual deadline)
	School district deadline to adopt a resolution implementing the homestead/farmstead exclusion. For school districts whose voters did not approve a local income tax for the purpose of providing homestead/farmstead exclusions, this only occurs if the Department of Education has notified school districts by May 1, 2018, that there are enough funds in the Property Tax Relief Fund to make a distribution to school districts in 2018-2019.
	Section 321(d), 342, 505(a)(4)
	
July 15, 2018 (annual deadline)
	School district deadline to submit 2018-2019 final budget to Department of Education in the CFRS application.
	Section 687(b) (School Code)
	
No later than August 4, 2018
(60 days after receipt of resolution)
	Department of Education deadline to notify election officials of each county of the school districts in that county that have taken action to reject their 2018-2019 property tax relief allocation under Section 903(a). (See May 31, 2018.)
	Section 904(b)
	
August 23, 2018
	Department of Education pays school districts 50 percent of their state allocation of property tax reduction funding. This only occurs if the Secretary of the Budget certifies, by April 15, 2018, that there are enough funds in the Property Tax Relief Fund to make a distribution to school districts in 2018-2019.
	Section 505(b)
	
October 25, 2018
	Department of Education pays school districts 50 percent of their state allocation of property tax reduction funding. This only occurs if the Secretary of the Budget certifies, by April 15, 2018, that there are enough funds in the Property Tax Relief Fund to make a distribution to school districts in 2018-2019.
	Section 505(b)
	
December 1, 2018
	Deadline for school districts to report to the Department of Community and Economic Development, tax enactments, repeals and changes to require withholding of a new tax, withholding at a new rate or to suspend withholding of such tax effective January 1, 2019.
	Section 351(f)(2)