Forest City Regional School District

In 2011 and 2012, Forest City Regional School District achieved Adequate Yearly Progress (AYP).[23] In 2011, 94 percent of the 500 Pennsylvania public school districts achieved the No Child Left Behind Act progress level of 72% of students reading on grade level and 67% of students demonstrating on grade level math. In 2011, 46.9 percent of Pennsylvania school districts achieved Adequate Yearly Progress (AYP) based on student performance. An additional 37.8 percent of Pennsylvania public school districts made AYP based on a calculated method called safe harbor, 8.2 percent on the growth model and 0.8 percent on a two-year average performance.[24] Forest City Regional School District achieved AYP from 2006 through 2010. In 2005, the district declined to Warning status. In both 2003 and 2004, Forest City Regional achieved AYP.

In 2013, Forest City Regional School District's graduation rate increased to 98.5%.[25] In 2012, Forest City Regional School District's graduation rate declined to 90%.[26] In 2011, Forest City Regional School District's graduation rate was 93%.[27] In 2010, the Pennsylvania Department of Education issued a new, 4-year cohort graduation rate. Forest City Regional High School's rate was 84% for 2010.[28]

According to traditional graduation rate calculations:

• 2010 – 96% [29]
• 2009 – 91%
• 2008 – 95% [30]
• 2007 – 95%[31]

Forest City Regional High School is located at 100 Susquehanna Street, Forest City. In 2013, enrollment was reported as 360 pupils in 9th through 12th grades, with 53% of pupils eligible for a free lunch due to family poverty. Additionally, 16.6% of pupils received special education services, while 2.5% of pupils were identified as gifted. The school employed 34 teachers.[32] Per the PA Department of Education 100% of the teachers were rated "Highly Qualified" (2013), under the federal No Child Left Behind Act.

According to the National Center for Education Statistics, in 2010, the school reported an enrollment of 437 pupils in grades 7th through 12th, with 184 pupils eligible for a federal free or reduced-price lunch due to family poverty. The school employed 33 teachers, yielding a student–teacher ratio of 13:1.[33] According to a report by the Pennsylvania Department of Education, 12 teachers were rated "Non‐Highly Qualified" under No Child Left Behind.[34]

2013 School Performance Profile

Forest City Regional High School achieved 71.9 out of 100. Reflects on grade level reading, mathematics and science achievement. In reading/literature – 70.7% were on grade level. In Algebra 1, 70.76% showed on grade level skills. In Biology, just 51% showed on grade level science understanding. Among 8th graders, 81% showed on grade level writing skills.[35] According to the Pennsylvania Department of Education, 2,181 public schools (less than 73 percent of Pennsylvania public schools), achieved an academic score of 70 or higher. Pennsylvania 11th grade students no longer take the PSSAs. Instead, beginning in 2012, they take the Keystone Exams at the end of the associated course.[36]

AYP history

In 2012, Forest City Regional High School declined to Warning AYP status, due to lagging student achievement in reading and mathematics. In 2011, the High School achieved AYP.[37] Forest City Regional High School was in School Improvement level II due to chronic low student achievement in 2009 and 2010.[38]

PSSA Results

Pennsylvania System of School Assessments, commonly called PSSAs are No Child Left Behind Act related examinations which were administered from 2003 through 2012, in all Pennsylvania public high schools. The exams were administered in the Spring of each school year. The goal was for 100% of students to be on grade level or better in reading and mathematics, by the Spring of 2014. The tests focused on the state's Academic Standards for reading, writing, mathematics and science. The Science exam included content in science, technology, ecology and the environmental studies. The mathematics exam included: algebra I, algebra II, geometry and trigonometry. The standards were first published in 1998 and are mandated by the Pennsylvania State Board of Education.[39]

In 2013, the Commonwealth of Pennsylvania changed its high school assessments to the Keystone Exams in Algebra 1, Reading/literature and Biology1. The exams are given at the end of the course, rather than all in the spring of the student's 11th grade year.[40]

11th Grade Reading

• 2012 – 55% on grade level (39% below basic). State – 67% of 11th graders are on grade level.
• 2011 – 72% (16% below basic). State – 69.1%[41]
• 2010 – 64% (18% below basic). State – 66%[42]
• 2009 – 71% (12% below basic), State – 65% [43]
• 2008 – 68% (16% below basic), State – 65%[44]
• 2007 – 66% (15% below basic), State – 65%[45]

11th Grade Math

• 2012 – 45% on grade level (37% below basic). In Pennsylvania, 59% of 11th graders are on grade level.[46]
• 2011 – 64% (23% below basic). State – 60.3%[47]
• 2010 – 47% (29% below basic). State – 59%[48]
• 2009 – 42% (31% below basic). State – 56%[49]
• 2008 – 35% (40% below basic). State – 56%[50]
• 2007 – 38% (36% below basic). State – 53%[51]

11th Grade Science

• 2012 – 29% on grade level (22% below basic). State – 42% of 11th graders were on grade level.[52]
• 2011 – 45% (15% below basic). State – 40%[53]
• 2010 – 25% (18% below basic), State – 39%
• 2009 – 33% (20% below basic). State – 40%
• 2008 – 31% (11% below basic). State – 39%[54]

Science in Motion Forest City Regional High School did not take advantage of a state program called Science in Motion which brought college professors and sophisticated science equipment to the school to raise science awareness and to provide inquiry-based experiences for the students. The Science in Motion program was funded by a state appropriation and cost the school nothing to participate.[55] Wilkes University provides the experiences to schools in the North eastern Pennsylvania region.

According to a Pennsylvania Department of Education study released in January 2009, 21% of Forest City Regional High School graduates required remediation in mathematics and or reading before they were prepared to take college level courses in the Pennsylvania State System of Higher Education or community colleges.[56] Less than 66% of Pennsylvania high school graduates, who enroll in a four-year college in Pennsylvania, will earn a bachelor's degree within six years. Among Pennsylvania high school graduates pursuing an associate degree, only one in three graduate in three years.[57] Per the Pennsylvania Department of Education, one in three recent high school graduates who attend Pennsylvania's public universities and community colleges takes at least one remedial course in math, reading or English.

Forest City Regional High School offers the Pennsylvania dual enrollment program. This state program permits high school students to take courses, at local higher education institutions, to earn college credits. The students continue to have full access to activities and programs at their high school. The college credits are offered at a deeply discounted rate. The state offers a small grant to assist students in costs for tuition, fees and books.[58] Under the Pennsylvania Transfer and Articulation Agreement, many Pennsylvania colleges and universities accept these credits for students who transfer to their institutions.[59] The Pennsylvania College Credit Transfer System reported in 2009, that students saved nearly $35.4 million by having their transferred credits count towards a degree under the new system.[60] In 2010, the district received a $9,540 state grant to be used to assist students with tuition, fees and books.

Among Pennsylvania's 500 public school districts, graduation requirements widely vary. The Forest City Regional School Board has determined that a pupil must earn 24.15 credits to graduate, including: a required class every year in math, English, plus: social studies 3 credits, science 3 credits, Fine Arts 1 or 2 credits, Physical Education 1.32 credits, health 0.5 credit and electives 6 credits.[61]

By law, all Pennsylvania secondary school students were required to complete a project as a part of their eligibility to graduate from high school. The type of project, its rigor and its expectations are set by the individual school district.[62] Effective with the graduating class of 2017, the Pennsylvania State Board of Education eliminated the state mandate that students complete a culminating project to graduate.[63]

By Pennsylvania School Board regulations, beginning with the class of 2017, public school students must demonstrate successful completion of secondary level course work in Algebra I, Biology, and English Literature by passing the Keystone Exams.[64] The exam is given at the end of the course. Keystone Exams replace the PSSAs for 11th grade.[65]

By law, Forest City Regional High School students have several opportunities to pass the exams. Schools are mandated to provide targeted assistance to help the student be successful. Those who do not pass after several attempts can perform a project to graduate.[66][67] For the class of 2019, a Composition exam will be added. For the class of 2020, passing a civics and government exam will be added to the graduation requirements.[68] In 2011, Pennsylvania high school students field tested the Algebra 1, Biology and English Lit exams. The statewide results were: Algebra 1 38% on grade level, Biology 35% on grade level and English Lit – 49% on grade level.[69] Individual student, school or district reports were not made public, although they were reported to district officials by the Pennsylvania Department of Education. Students identified as having special needs and qualifying for an Individual Educational Program (IEP) may graduate by meeting the requirements of their IEP.

In 2013, Forest City Regional School District students took the SAT exams. The district's Verbal Average Score was 477. The Math average score was 471. The Writing average score was 447. The College Board reported that statewide scores were: 494 in reading, 504 in math and 482 in writing. The nationwide SAT results were the same as in 2012.[70]

In 2012, 46 Forest City Regional School District students took the SAT exams. The district's Verbal Average Score was 468. The Math average score was 467. The Writing average score was 456. The statewide Verbal SAT exams results were: Verbal 491, Math 501, Writing 480. In the US, 1.65 million students took the exams achieving scores: Verbal 496, Math 514, Writing 488. According to the College Board the maximum score on each section was 800, and 360 students nationwide scored a perfect 2,400.

In 2011, 46 students at Forest City Regional School District took the SAT exams. The district's Verbal Average Score was 467. The Math average score was 480. The Writing average score was 450.[71] Pennsylvania ranked 40th among states with SAT scores: Verbal – 493, Math – 501, Writing – 479.[72] In the United States 1.65 million students took the exam in 2011. They averaged 497 (out of 800) verbal, 514 math and 489 in writing.[73]

In 2013, Forest City Regional High School offered 4 Advanced Placement (AP) courses at a higher cost than regular courses. The student pays the fee for the exam which was $89 per test per pupil in 2012. Students have the option of taking College Board approved courses and then taking the College Board's examination in the Spring. Students, who achieve a 3 or better on the exam, may be awarded college credits at US universities and colleges. Each higher education institution sets its own standards about what level of credits are awarded to a student based on their AP exam score. Most higher education give credits for scores of 4 or 5. Some schools also give credits for scores of 3. High schools give credits towards graduation to students who take the school's AP class. At Forest City Regional School District the AP courses are weighted at 5% more than other courses.[74] At Forest City Regional High School less than 10% of students who took an AP course earned a 3 or better on the exam.[75]

8th Grade Reading

• 2012 – 75% on grade level (16% below basic). State – 79% [46]
• 2011 – 85%, 68% advanced (8% below basic). In Pennsylvania, 81.8% of 8th graders on grade level.
• 2010 – 90%, 56% advanced (6% below basic) State – 81%
• 2009 – 76%, 50% advanced (15% below basic), State – 80%
• 2008 – 85%, 62% advanced (11% below basic), State – 78%
• 2007 – 66%, 36% advanced (13% below basic), State – 75%[76]

8th Grade Math

• 2012 – 75% on grade level (16% below basic). State – 76%
• 2011 – 79%, 55% advanced (11% below basic). State – 76.9%
• 2010 – 80%, 49% advanced (9% below basic) State – 75%
• 2009 – 61%, 32% advanced (18% below basic), State – 71%
• 2008 – 78%, 41% advanced (15% below basic), State – 70% [77]
• 2007 – 62%, 33% advanced (11% below basic), State – 67%

8th Grade Science

• 2012 – 57% (20% below basic). State – 59%
• 2011 – 65% (21% below basic). State – 58.3%
• 2010 – 64% (18% below basic). State – 57%.
• 2009 – 56%, State – 54% [78]
• 2008 – 59%, State – 52%[79]

Forest City Regional Elementary School is located at 100 Susquehanna Street, Forest City. In 2013, enrollment was 438 pupils, in grades preschool through 6th, with 57.9% of pupils eligible for a free lunch due to family poverty. Additionally, 14% of pupils received special education services, while less than 1% of pupils were identified as gifted.[80] According to a 2013 report by the Pennsylvania Department of Education, 100% of its teachers were rated "Highly Qualified" under No Child Left Behind.[81] The school provides full day kindergarten. The school is a federally designated Title I school.

According to the National Center for Education Statistics, in 2010, the school reported an enrollment of 459 pupils in grades preschool through 6th, with 232 pupils eligible for a federal free or reduced-price lunch due to family poverty. The school employed 37 teachers, yielding a student–teacher ratio of 12:1.[82] According to a report by the Pennsylvania Department of Education, 100% of the teachers were rated "Highly Qualified" under No Child Left Behind.[83] In 2009 and 2010 the attendance rate was reported as 94%.[84]

Forest City Regional Elementary School offers a taxpayer funded Preschool program for all children within the district who are four years old as of the first day of school. In 2011–12, there were three classroom teachers with full day sessions (8:30–3:00). There are also six teacher assistants to assist the classroom teachers. Children are transported to school from their home or local daycare center on a separate bus. All students receive breakfast, a hot lunch and snack everyday.

2013 School Performance Profile

Forest City Regional Elementary School achieved a score of 79.2 out of 100. The score reflects on grade level: reading, science, writing and mathematics achievement. In 2012–13, only 77% of the students were reading on grade level in grades 3rd through 5th. In 3rd grade, 88% of the pupils were reading on grade level. In math, 79% were on grade level (3rd–5th grades). In 4th grade science, 84% of the pupils demonstrated on grade level understanding. In writing, only 63% of 5th grade pupils demonstrated on grade level writing skills.[85]

AYP History

In 2009 through 2012, Forest City Regional Elementary School achieved Adequate Yearly Progress (AYP) status.[86] In 2011, the school is recognized as a Blue Ribbon School by the US Department of Education in 2011. The school was nominated by the superintendent and approved by Pennsylvania Department of Education officials, for this federal recognition program.[87]

PSSA result

4th Grade Science

• 2012 – 89%, 70% advanced (2% below basic). State – 82%
• 2011 – 94%, 63% advanced (1% below basic). State – 82.9%
• 2010 – 92%, 68% advanced (0% below basic). State – 81%
• 2009 – 95%, 56% advanced, State – 83%
• 2008 – 79%, 37% advanced, State – 81%

The District Administration reported that 1 student or 1.12% of its students were gifted in 2009.[98] By law, the district must provide mentally gifted programs at all grade levels. The primary emphasis is on enrichment and acceleration of the regular education curriculum through a push in model with the gifted instructor in the classroom with the regular instructor. This approach permits such specialized instructional strategies as tiered assignments, curriculum compacting, flexible grouping, learning stations, independent projects and independent contracts. Students identified as gifted attending the High School have access to honors and advanced placement courses, and dual enrollment with local colleges. The referral process for a gifted evaluation can be initiated by teachers or parents by contacting the student's building principal and requesting an evaluation. All requests must be made in writing. To be eligible for mentally gifted programs in Pennsylvania, a student must have a cognitive ability of at least 130 as measured on a standardized ability test by a certified school psychologist. Other factors that indicate giftedness will also be considered for eligibility.[99]

According to a report from Representative Todd Stephens office, School District receives 48% of its annual revenue from the state.[118]

For the 2014–15 school year, Forest City Regional School District will receive $3,275,662 in State Basic Education funding. The district will also receive $57,351 in new Ready To Learn Block grant. The State's enacted Education Budget includes $5,526,129,000 for the 2014–2015 Basic Education Funding.[119] The Education budget also includes Accountability Block Grant funding at $100 million and $241 million in new Ready to Learn funding for public schools that focus on student achievement and academic success. The State is paying $500.8 million to Social Security on the school employees behalf and another $1.16 billion to the state teachers pension system (PSERS). In total, Pennsylvania's Education budget for K-12 public schools is $10 billion. This was a $305 million increase over 2013–2014 state spending and the greatest amount ever allotted by the Commonwealth for its public schools.[120]

For the 2013–14 school year, Forest City Regional School District received $3,275,421 in Pennsylvania Basic Education Funding, which is $41,401 more than its 2012–13 state BEF to the district. Additionally, the district received $57,371 in Accountability Block Grant funding to focus on academic achievement and level funding for special education services. The district has the option of applying for several other state and federal grants to increase revenues. The Commonwealth's budget increased Basic Education Funding statewide by $123 million to over $5.5 billion. The state funded the PSERS (state school employee pension fund) with $1,017,000,000 and Social Security payments for school employees of $495 million.[121]

For the 2012–13 school year, Forest City Regional School District received $3,234,000 in state Basic Education Funding. The district also received state funding for transportation, teachers' pension costs and special education costs.[122] The Governor's Executive Budget for 2012–2013 included $9.34 billion for kindergarten through 12th grade public education, including $5.4 billion in basic education funding, which was an increase of $49 million over the 2011–12 budget. In addition, the Commonwealth provided $100 million for the Accountability Block Grant (ABG) program. Forest City Regional School District received $57,371 in ABG funds. The state also provided an $544.4 million payment for School Employees’ Social Security and $856 million for School Employees’ Retirement fund called PSERS.[123] This amount was a $21,823,000 increase (0.34%) over the 2011–2012 appropriations for Basic Education Funding, School Employees' Social Security, Pupil Transportation, Nonpublic and Charter School Pupil Transportation. Since taking office, Corbett's first two budgets have restored more than $918 million in support of public schools, compensating for the $1 billion in federal stimulus dollars lost at the end of the 2010–11 school year.

In the 2011–12 school year, Forest City Regional School District received a $3,234,020 allocation, of state Basic Education Funding.[124][125] Additionally, the School District received $57,371 in Accountability Block Grant funding. The enacted Pennsylvania state Education budget included $5,354,629,000 for the 2011–2012 Basic Education Funding appropriation. This amount is a $233,290,000 increase (4.6%) over the enacted State appropriation for 2010–2011.[126] The highest increase in state basic education funding was awarded to Duquesne City School District, which got a 49% increase in state funding for 2011–12.[127] In 2010, the district reported that 882 students received free or reduced-price lunches, due to the family meeting the federal poverty level.[128]

For the 2010–11 school year, Forest City Regional School District received a 2% increase in state Basic Education Funding resulting in a $3,429,209 payment.[129] Elk Lake School District received a 2.82% increase, which was the highest increase in BEF in Susquehanna County. Kennett Consolidated School District in Chester County received the highest increase in the state at 23.65% increase in funding for the 2010–11 school year. One hundred fifty school districts received the base 2% increase in 2010–11. The state's hold harmless policy regarding state basic education funding continued where a district received at least the same amount as the year before, even where enrollment had significantly declined. The amount of increase each school district received was set by Governor Edward Rendell and then Secretary of Education Gerald Zahorchak, as a part of the state budget proposal given each February. This was the second year of Governor Rendell's policy to fund some districts at a far greater rate than others.

In the 2009–2010 school budget year, the Commonwealth of Pennsylvania provided a 3.69% increase in Basic Education funding for a total of $3,361,970 to the Forest City Regional School District. The state Basic Education funding to the district in 2008–2009 was $3,234,020.00. The district also received supplemental funding for English language learners, Title 1 federal funding for low-income students, for district size, a poverty supplement from the commonwealth and more.[130] Montrose Area School District received a 4.88% increase, the highest increase in Susquehanna County for the 2009–10 school year. Among the 500 school districts in Pennsylvania, Muhlenberg School District in Berks County received the highest with a 22.31% increase in funding.[131] The amount of increase each school district received was set by Governor Edward Rendell and then Secretary of Education Gerald Zahorchak, as a part of the state budget proposal given each February. According to the Pennsylvania Department of Education, 427 district students received free or reduced-price lunches due to low family income in the 2007–2008 school year.[132]

Beginning in 2004–2005, the state launched the Accountability Block Grant school funding. This program has provided $1.5 billion to Pennsylvania's school districts. The Accountability Block Grant program requires that its taxpayer dollars are focused on specific interventions that are most likely to increase student academic achievement. These interventions include: teacher training, all-day kindergarten, lower class size K-3rd grade, literacy and math coaching programs that provide teachers with individualized job-embedded professional development to improve their instruction, before or after school tutoring assistance to struggling students. For 2010–11 the Forest City Regional School District applied for and received $155,720 in addition to all other state and federal funding. The district used the funding to provide full-day kindergarten for the 7th year and to increase instructional time. It also used the money for before and after school tutoring for students and for teacher training.[133][134]

The state's Education Assistance Program funding provides for the continuing support of tutoring services and other programs to address the academic needs of eligible students. Funds were available to eligible school districts and full-time career and technology centers (CTC) in which one or more schools have failed to meet at least one academic performance target, as provided for in Section 1512-C of the Pennsylvania Public School Code. In 2010–11 the Forest City Regional School District received $35,172.[135]

The Environmental Education Grant Program was established by the Environmental Education Act of 1993, which mandates that 5 percent of all pollution fines and penalties collected annually by the Department of Environmental Protection be set aside for environmental education. In 2010, Forest City Regional School District was awarded $5,235.[136]

Forest City Regional School District received state funding to provide taxpayer-funded preschool at the elementary school. For the 2011 school year, Pre-K Counts was funded at the 2010 levels of $83.6 million statewide in Gov. Tom Corbett's proposed budget,. The state also supplements the federal Head Start preschool program with an additional $37.6 million. Pre-K Counts funding was initiated during the Rendell administration. In 2007–08 the state funded Pre-K Counts at $75 million. Forest City Regional School District received funding in 2007–08.[137] In 2009–10 the district received $300,200 to provide preschool to 50 children.[138][139]

Forest City Regional Elementary School successfully applied to participate and received a Science It's Elementary grant in 2008–09. For the 2008–09 school year, the program was offered in 143 schools reaching 2,847 teachers and 66,973 students across Pennsylvania.[140] In 2007, the Pennsylvania Department of Education initiated an effort to improve science instruction in the Commonwealth's public elementary schools. Called Science: It's Elementary, the program is a hands on instruction approach for elementary science classes that develops problem-solving and critical thinking skills.[141] To encourage schools to adopt the program's standards aligned curriculum, the state provided a grant to cover the costs of materials and extensive mandatory teacher training.[142] The district was required to develop a three-year implementation plan for the participating school. The district also was required to appoint a district liaison who was paid $3000 by PDE to serve as the conduit of all information between the district and the Department and its agents along with submitting orders and distributing supplies to implementing teachers. For the 2006–07 state education budget, $10 million was allocated. The 2006–07 State Education Budget provided $635 million in new spending for pre-K through 12th grades for the 2006–07 school year. This marks an 8-percent increase over 2005–06 public school funding.[143] The grant program was expanded to $14.5 million in the 2008–09 budget.

The Classroom for the Future state program provided districts with hundreds of thousands of extra state funding to buy laptop computers for each core curriculum high school class (English, Science, History, Math) and paid for teacher training to optimize the computers use. The program was funded from 2006–2009. Forest City Regional School District did not apply for funding in 2006–07. In 2007–08 the district received $105,541. For the 2008–09, school year the district received $45,413 for a total of $150,954. Of the 501 public school districts in Pennsylvania, 447 of them received Classrooms for the Future grant awards.[144]

The district received an extra $492,226 in ARRA – Federal Stimulus money to be used in specific programs like Title 1, special education and meeting the academic needs of low-income students.[145] The funding was limited to the 2009–10 and 2010–2011 school years.[146] Due to the temporary nature of the funding, schools were repeatedly advised to use the funds for one-time expenditures like acquiring equipment, making repairs to buildings, training teachers to provide more effective instruction or purchasing books and software.

School district officials did not apply for the Race to the Top federal grant which would have brought the district hundreds of thousands of additional federal dollars for improving student academic achievement.[147][148] Participation required the administration, the school board and the local teachers' union to sign an agreement to prioritize improving student academic success.[149] In Pennsylvania, 120 public school districts and 56 charter schools agreed to participate.[150] Pennsylvania was not approved for the grant. The failure of districts to agree to participate was cited as one reason that Pennsylvania was not approved.[151]

The Forest City Regional School Board chose to not participate in the Pennsylvania Department of Education Common Cents program. The program called for the state to audit the district, at no cost to local taxpayers, to identify ways the district could save tax dollars.[152] After the review of the information, the district was not required to implement any of the recommended cost savings changes.

The Forest City Regional School Board set property tax rates in 2013–14 at 37.68 mills for properties in Susquehanna County. Property owners in Wayne County pay 15.61 mills. Property owners in Lackawanna County pay 86.83 mills.[153] A mill is $1 of tax for every $1,000 of a property's assessed value. Irregular property reassessments have become a serious issue in the commonwealth as it creates a significant disparity in taxation within a community and across a region. Property taxes, in the Commonwealth of Pennsylvania, apply only to real estate – land and buildings. The property tax is not levied on cars, business inventory, or other personal property. Certain types of property are exempt from property taxes, including: places of worship, places of burial, private social clubs, charitable and educational institutions and all government property (local, state and federal). Additionally, service related, disabled US military veterans may seek an exemption from paying property taxes. Pennsylvania public school district revenues are dominated by two main sources: 1) Property tax collections, which account for the vast majority (between 75–85%) of local revenues; and 2) Act 511 tax collections (Local Tax Enabling Act), which are around 15% of revenues for school districts.[154] When a Pennsylvania public school district includes municipalities in two or more counties, each of which has different rates of property tax assessment, a state board equalizes the tax rates between the counties.[155] In 2010, miscalculations by the State Tax Equalization Board (STEB) were widespread in the Commonwealth and adversely impacted funding for many school districts, including those that did not cross county borders.[156]

• 2011–12 – 35.7300 mills for Susquehanna County. Lackawanna County – 81.8500 mills. Wayne County – 15.2800 mills.[157]
• 2010–11 – 35.9300 mills for Susquehanna County. Lackawanna County – 85.7300 mills. Wayne County – 14.6500 mills.[157]
• 2009–10 – 36.3400 mills for Susquehanna County, 82.0400 mills for Lackawanna County and 14.0700 mills for Wayne County[158]
• 2008–09 – 34.3700 mills in Susquehanna County, 80.7100 mills for Lackawanna County and Wayne County – 13.9000 mills.[159]
• 2007–08 – 34.5800 mills in Susquehanna County, 84.6000 mills for Lackawanna County and Wayne County – 12.5800 mills.
• 2006–07 – 32.7000 mills in Susquehanna County, 81.5000 mills for Lackawanna County and Wayne County – 12.2000 mills.

The average yearly property tax paid by Susquehanna County residents amounts to about 3.66% of their yearly income. Susquehanna County ranked 331st out of the 3143 United States counties for property taxes as a percentage of median income. In Lackawanna County property taxes amount to 3.4% of residents' income; ranking 413th of 3143 US counties.[160] According to a report prepared by the Pennsylvania Department of Education, the total real estate taxes collected by all school districts in Pennsylvania rose from $6,474,133,936 in 1999-00 to $10,438,463,356 in 2008–09 and to $11,153,412,490 in 2011.[161] Property taxes in Pennsylvania are relatively high on a national scale. According to the Tax Foundation, Pennsylvania ranked 11th in the U.S. in 2008 in terms of property taxes paid as a percentage of home value (1.34%) and 12th in the country in terms of property taxes as a percentage of income (3.55%).[162]

The Act 1 of 2006 Index regulates the rates at which each school district can raise property taxes in Pennsylvania. Districts are not authorized to raise taxes above that index unless they allow voters to vote by referendum, or they seek an exception from the state Department of Education. The base index for the 2011–2012 school year is 1.4 percent, but the Act 1 Index can be adjusted higher, depending on a number of factors, such as property values and the personal income of district residents. Act 1 included 10 exceptions, including: increasing pension costs, increases in special education costs, a catastrophe like a fire or flood, increase in health insurance costs for contracts in effect in 2006 or dwindling tax bases. The base index is the average of the percentage increase in the statewide average weekly wage, as determined by the PA Department of Labor and Industry, for the preceding calendar year and the percentage increase in the Employment Cost Index for Elementary and Secondary Schools, as determined by the Bureau of Labor Statistics in the U.S. Department of Labor, for the previous 12-month period ending June 30. For a school district with a market value/personal income aid ratio (MV/PI AR) greater than 0.4000, its index equals the base index multiplied by the sum of .75 and its MV/PI AR for the current year.[163] In June 2011, the Pennsylvania General Assembly eliminated six of the ten exceptions to the Act 1 Index.[164] The following exceptions were maintained: 1) costs to pay interest and principal on indebtedness incurred prior to September 4, 2004 for Act 72 schools and prior to June 27, 2006 for non-Act 72 schools; 2) costs to pay interest and principal on electoral debt; 3) costs incurred in providing special education programs and services (beyond what is already paid by the State); and 4) costs due to increases of more than the Index in the school's share of payments to PSERS (PA school employees pension fund) taking into account the state mandated PSERS contribution rate.[165][166]

The School District Adjusted Index for the Forest City Regional School District 2006–2007 through 2010–2011.[167]

• 2006–07 – 5.2%, Base 3.9%
• 2007–08 – 4.6%, Base 3.4%
• 2008–09 – 6.0%, Base 4.4%
• 2009–10 – 5.5%, Base 4.1%
• 2010–11 – 3.8%, Base 2.9%
• 2011–12 – 1.8%, Base 1.4%
• 2012–13 – 2.2%, Base 1.7%[168]

For the 2012–13 budget year, Forest City Regional School Board did not apply for exceptions to exceed the Act 1 Index. For 2012–2013, 274 school districts adopted a resolution certifying that tax rates would not be increased above their index; 223 school districts adopted a preliminary budget leaving open the option of exceeded the Index limit. For the exception for pension costs, 194 school districts received approval to exceed the Index. For special education costs, 129 districts received approval to exceed the tax limit. For the exception for pension costs, 194 school districts received approval to exceed the Index. For special education costs, 129 districts received approval to exceed the tax limit.[169]

For the 2011–12 school year, the Forest City Regional School Board did not apply for an exception to exceed the Act 1 Index. Each year, the Forest City Regional 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.[170]

According to a state report, for the 2011–2012 school year budgets, 247 school districts adopted a resolution certifying that tax rates would not be increased above their index; 250 school districts adopted a preliminary budget. Of the 250 school districts that adopted a preliminary budget, 231 adopted real estate tax rates that exceeded their index. Tax rate increases in the other 19 school districts that adopted a preliminary budget did not exceed the school district's index. Of the districts who sought exceptions: 221 used the pension costs exemption and 171 sought a Special Education costs exemption. Only 1 school district sought an exemption for Nonacademic School Construction Project, while 1 sought an exception for Electoral debt for school construction.[171]

Forest City Regional School Board did not apply for exceptions to exceed the Act 1 index for the budgets in 2009–10 or in 2010–11.[172][173] In the Spring of 2010, 135 Pennsylvania school boards asked to exceed their adjusted index. Approval was granted to 133 of them and 128 sought an exception for pension costs increases.[174]

In 2009, the Homestead/Farmstead Property Tax Relief from gambling for the Forest City Regional School District was $245 per approved permanent primary residence. In the district, 1,324 property owners applied for the tax relief.[175] The tax relief was subtracted from the total annual school property on the individual's tax bill. Property owners apply for the relief through the county Treasurer's office. Farmers can qualify for a farmstead exemption on building used for agricultural purposes. The farm must be at least 10 contiguous acres (4.0 ha) and must be the primary residence of the owner. Farmers can qualify for both the homestead exemption and the farmstead exemption. The Pennsylvania Auditor General found that 48% of property owners applied for tax relief in Susquehanna County.[176] In Susquehanna County, the highest property tax relief in 2009 was awarded to the approved property owners in Blue Ridge School District. Pennsylvania awarded the highest property tax relief to residents of the Chester-Upland School District in Delaware County at $632 per homestead and farmstead in 2010.[177] This was the second year Chester Upland School District was the top recipient.

Additionally, the Pennsylvania Property Tax/Rent Rebate program is provided for low income Pennsylvanians aged 65 and older; widows and widowers aged 50 and older; and people with disabilities age 18 and older. The income limit is $35,000 for homeowners. The maximum rebate for both homeowners and renters is $650. Applicants can exclude one-half (1/2) of their Social Security income, consequently individuals who have income substantially more than $35,000, may still qualify for a rebate. Individuals must apply annually for the rebate. This can be taken in addition to Homestead/Farmstead Property Tax Relief.[178]

Property taxes in Pennsylvania are relatively high on a national scale. According to the Tax Foundation, Pennsylvania ranked 11th in the U.S. in 2008 in terms of property taxes paid as a percentage of home value (1.34%) and 12th in the country in terms of property taxes as a percentage of income (3.55%).[179]