Brookville Area School District

Governance

The school district is governed by 9 individually elected board members (serves without compensation for a term of four years.), the Pennsylvania State Board of Education, the Pennsylvania Department of Education and the Pennsylvania General Assembly. The federal government controls programs it funds like Title I funding for low-income children in the Elementary and Secondary Education Act and the No Child Left Behind Act, which mandates the district focus resources on student success in acquiring reading and math skills. The Superintendent and Business Manager are appointed by the school board. The Superintendent is the chief administrative officer with overall responsibility for all aspects of operations, including education and finance. The Business Manager is responsible for budget and financial operations. Neither of these officials are voting members of the School Board.

The Commonwealth Foundation for Public Policy Alternatives Sunshine Review gave the school board and district administration a "D-" for transparency based on a review of "What information can people find on their school district's website". It examined the school district's website for information regarding; taxes, the current budget, meetings, school board members names and terms, contracts, audits, public records information and more.

In 2011, Brookville Area School District agreed to participate in a pilot program to develop a new way to evaluate Pennsylvania's public school teachers and Principals that, in part, takes into account student achievement. The pilot program had 104 K-12 entities, including: nine career and technical centers, nine charter schools and nine intermediate units. Beginning in January 2012, participating school districts used the new evaluation method and provide feedback to the Department of Education. This new evaluation was not used to determine an educator’s official 2011-12 assessment. Under the new evaluation system, 50% of the evaluation of a teacher will be based on an observation divided into four categories: planning and preparation, classroom environment, instruction, and professional responsibilities. The other half will be based on student achievement (15 percent will be building-level data, 15 percent will be teacher-specific data, and 20 percent will be elective). The new evaluation system has both announced and unannounced observations. There are meetings between the teacher and evaluator before and after the direct observation of a lesson.

Academic achievement

Brookville Area School District was ranked 333rd out of 498 Pennsylvania school districts in 2012 by the Pittsburgh Business Times. The ranking was based on the last three years of student academic performance on the PSSAs for: math, reading, writing and science. The PSSAs are given to all children in grades 3rd through 8th and the 11th grade in high school. Adapted examinations are given to children in the special education programs

Graduation rate

In 2012, Brookville Area School District’s graduation rate was 89.9%. In 2011, the graduation rate was 88%. In 2010, the Pennsylvania Department of Education issued a new, 4-year cohort graduation rate. Brookville junior Senior High School's rate was 85% for 2010.

In 2011 and 2012, Brookville Area School District achieved Adequate Yearly Progress (AYP). 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 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. Brookville Area School District achieved AYP status each year from 2006 to 2010. In 2004 and 2005 the District was in School Improvement status due to lagging student achievement, while in 2003, Brookville Area School District was in Warning status.

High school

Brookville Area Jr./Sr. High School is located at 96 Jenks Street, Brookville. According to the National Center for Education Statistics, in 2010, the school reported an enrollment of 747 pupils in grades 7th through 12th, with 292 pupils eligible for a federal free or reduced-price lunch. The school employed 58 teachers, yielding a student–teacher ratio of 12:1. According to a report by the Pennsylvania Department of Education, 100% of its teachers were rated "Highly Qualified" under the federal No Child Left Behind Act.

In 2012, Brookville Junior Senior High School was in Making Progress: in School Improvement II AYP status due to lagging student achievement in reading and mathematics. In 2011, Brookville Junior Senior High School declined to School Improvement I status due to missing academic metrics.

College remediation: According to a Pennsylvania Department of Education study released in January 2009, 16% of Brookville Junior Senior 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. 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. 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.

Dual enrollment

Brookville Junior Senior High School offers a dual enrollment program. This state program permits high school students to take courses, at local higher education institutions, to earn college credits. Students remain enrolled at their high school. The courses count towards high school graduation requirements and towards earning a college degree. 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. Under the Pennsylvania Transfer and Articulation Agreement, many Pennsylvania colleges and universities accept these credits for students who transfer to their institutions. For the 2009-10 funding year, Brookville Area School District received a state grant of $5,874 for the program.

SAT scores

In 2012, 71 Brookville Area School District students took the SAT exams. The District's Verbal Average Score was 500. The Math average score was 515. The Writing average score was 490. The statewide Verbal SAT exams results were: Verbal 491, Math 501, Writing 480. In the USA, 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, 67 Brookville Area School District students took the SAT exams. The District's Verbal Average Score was 494. The Math average score was 509. The Writing average score was 483. Pennsylvania ranked 40th among states with SAT scores: Verbal - 493, Math - 501, Writing - 479. 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.

Graduation requirements

Brookville Area School Board has determined that a pupil must earn 24.5 credits to graduate, including: Mathematics - 4 credits, English - 4 credits, social studies - 4 credits, science 3 credits, Arts and Humanities - 2 credits, Communications 0.5 credit, Physical Education 1.2 credits, Health 0.8 credits and electives - 5 credits.

By law, all Pennsylvania secondary school students must 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. At Brookville Junior Senior High School the graduation project has an annual component in grades 9th through 11th. Effective with the graduating class of 2017, the Pennsylvania Board of Education has eliminated the requirement for students to complete a culminating project in order to graduate.

By Pennsylvania School Board regulations, for the graduating class of 2017, students must demonstrate successful completion of secondary level course work in Algebra I, Biology, English Composition, and Literature for which the Keystone Exams serve as the final course exams. Students’ Keystone Exam scores shall count for at least one-third of the final course grade. 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. Individual student, school or district reports were not made public, although they were reported to Brookville Area School 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.

Eighth grade

8th Grade Science:

Elementary schools

Hickory Grove Elementary School is located at 104 Jenks Street, Brookville. According to the National Center for Education Statistics, in 2011, the school reported an enrollment of 489 pupils in grades third through 6th, with 243 pupils receiving a federal free or reduced-price lunch due to family poverty. The school employed 36 teachers, yielding a student–teacher ratio of 13:1. According to a report by the Pennsylvania Department of Education, 100% of its teachers were rated "Highly Qualified" under the federal No Child Left Behind Act. In both 2011 and 2012, Hickory Grove Elementary School achieved AYP status.

Northside Elementary School is located at 280 Church Street, Brookville. According to the National Center for Education Statistics, in 2011, the school reported an enrollment of 128 pupils in grades kindergarten, with 52 pupils receiving a federal free or reduced-price lunch due to family poverty. The school employed 8 teachers, yielding a student–teacher ratio of 15:1. The school is rated Title I.

Pinecreek Elementary School is located at 16771 Route 322, Brookville. According to the National Center for Education Statistics, in 2011, the school reported an enrollment of 246 pupils in grades second and third, with 132 pupils receiving a federal free or reduced-price lunch due to family poverty. The school employed 17 teachers, yielding a student–teacher ratio of 14:1. According to a report by the Pennsylvania Department of Education, 100% of its teachers were rated "Highly Qualified" under the federal No Child Left Behind Act. In 2012 the attendance rate was reported as 95%.

Cyber school

Brookville Area School District offers pupils a cyber program called Brookville Blended School at no cost to the student. Students work at their own pace. They receive a Brookville ASD diploma. They have full access to the District's extracurricular programs.

Special education

In December 2010, the District administration reported that 317 pupils or 18.9% of the district's pupils received Special Education services, with 58.9% of the identified students having a specific learning disability. In December 2009, the Brookville Area School District administration reported that 321 pupils or 19% of the district's pupils received Special Education services, with 58% of the identified students having a specific learning disability. Special education services in the Commonwealth are provided to students from ages three years to 21 years old. In the 2010-11 school year, the total student enrollment was more than 1.78 million students with approximately 275,000 students eligible for special education services. Among these students 18,959 were identified with mental retardation and 21,245 students with autism. The largest group of stduents are identified as Specific Learning Disabilities 126,026 students (46.9 percent) and Speech or Language Impairments with 43,542 students (16.2 percent).

In order to comply with state and federal Individuals with Disabilities Education Act rules and regulations, the Brookville Area School District engages in identification procedures to ensure that eligible students receive an appropriate educational program consisting of special education and related services, individualized to meet student needs. At no cost to the parents, these services are provided in compliance with state and federal law; and are reasonably calculated to yield meaningful educational benefit and student progress . To identify students who may be eligible for special education services, various screening activities are conducted on an ongoing basis. These screening activities include: review of group-based data (cumulative records, enrollment records, health records, report cards, ability and achievement test scores); hearing, vision, motor, and speech/language screening; and review by the Special Education administration. When screening results suggest that the student may be eligible, the District seeks parental consent to conduct a multidisciplinary evaluation. Parents who suspect their child is eligible may verbally request a multidisciplinary evaluation from a professional employee of the District or contact the district's Special Education Department.

In 2010, the state of Pennsylvania provided $1,026,815,000 for Special Education services. This funding is in addition to the state's basic education per pupil funding, as well as, all other state and federal funding. The Special Education funding structure is through the federal Individuals with Disabilities Education Act (IDEA) funds and state appropriations. IDEA funds are appropriated to the state on an annual basis and distributed through intermediate units (IUs) to school districts, while state funds are distributed directly to the districts. Total funds that are received by school districts are calculated through a formula. The Pennsylvania Department of Education oversees four appropriations used to fund students with special needs: Special Education; Approved Private Schools; Pennsylvania Chartered Schools for the Deaf and Blind; and Early Intervention. The Pennsylvania Special Education funding system assumes that 16% of the district’s students receive special education services. It also assumes that each student’s needs accrue the same level of costs. The state requires each public school district and charter school to have a three-year special education plan to meet the unique needs of its special education students. Over identification of students, in order to increase state funding, has been an issue in the Commonwealth. Some districts have more than 20% of its students receiving special education services while others have 10% supported through special education.

Brookline Area School District received a $1,109,613 supplement for special education services in 2010. For the 2010-11 and 2012-13 school years, all Pennsylvania public school districts received the same level of funding for special education that they received in 2010-11. This level funding is provided regardless of changes in the number of pupils who need special education services and regardless of the level of services the respective students required.

Gifted education

The District Administration reported that 99 or 5.51% of its students were gifted in 2009. The highest percentage of gifted students reported among all 500 school districts and 100 public charter schools in Pennsylvania was North Allegheny School District with 15.5% of its students identified as gifted. By law, the district must provide mentally gifted programs at all grade levels. 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.

Enrollment

Brookville Area School District enrollment was 1,885 students in 2004, and it spent $8,463 per pupil. In 2009, The District's enrollment K-12 was only 1,600. The Pennsylvania Department of Education projects steadily declining enrollment for the next decade. The Pennsylvania Department of Education projects that enrollment will continue to decline, due to a lower local birthrate, to 1400 pupils in 2020.

In 2008, Brookville Area School District's administrative costs were $737.18 per pupil. The lowest administrative cost per pupil in Pennsylvania was $398 per pupil. The lowest administrative cost per pupil in Pennsylvania was $398 per pupil. A study of Pennsylvania public school spending, conducted by Standard and Poor's, examined the consolidation of Brookville Area School Administration with 4 neighboring districts: Clarion-Limestone Area School District, Forest Area School District, North Clarion County School District and Ridgway Area School District. The study found that consolidation of the Brookville Area Administration, with an adjacent school district, would achieve substantial administrative cost savings which varied by district. For example: a consolidation with Ridgway Area School District would save $2,108,131 or a consolidation with Forest Area School District would save $3,323,963. According to a report in 2012 by the Pennsylvania Independent Fiscal Office, public school enrollment will continue to decline through 2020. Statewide middle and high school aged residents (10 to 19) will decline by 76,900 (4.5 percent).

Rural Pennsylvania PreK-12 school enrollment is projected to decrease 8 percent. As the enrollment declines, per pupil administrative costs of the schools continue to rise. In March 2011, the Pennsylvania Institute of Certified Public Accountants released a report finding that the state would save hundreds of millions of tax dollars, by cutting the number of school administrations in half through consolidation, with no impact on programs offered to students.

The Commonwealth of Pennsylvania has one of the highest numbers of school districts in the nation (500 in 2012). In Pennsylvania, 80% of the school districts serve student populations under 5,000, and 40% serve less than 2,000. This results in excessive school administration bureaucracy and not enough course diversity. In a survey of 88 superintendents of small districts, 42% of the 49 respondents stated that they thought consolidation would save money without closing any schools.

Budget

In 2011, the average teacher salary in Brookville Area School District was $51,296 a year, while the cost of the benefits teachers receive was $13,767 per employee, for a total annual average teacher compensation of $65,064.

In 2009, the District reported employing 142 teachers and administrators with a median salary of $52,943 and a top salary of $107,563. The teacher’s work day is 7.5 hours, including a 30-minute duty-free lunch and a preparation period. There are 184 days in the contract year, including 180 student days. Additionally, the teachers receive a defined benefit pension, health insurance, professional development reimbursement, 2 paid personal days, 10 paid sick days, 5 paid bereavement days, paid time to attend educational conventions and other benefits. The District grants the local teacher union 9 days with leave to attend to union business.

In 2008, the District employed 199 teachers. As of 2007, Pennsylvania ranked in the top 10 states in average teacher salaries. When adjusted for cost of living Pennsylvania ranked fourth in the nation for teacher compensation.

Brookville Area School District administrative costs per pupil in 2008 was $$737.18 per pupil. The lowest administrative cost per pupil in Pennsylvania was $398 per pupil. The Pennsylvania School Boards Association collects and maintains statistics on salaries of public school district employees in Pennsylvania. According to the association's report, the average salary for a superintendent, for the 2007-08 school year, was $122,165. Superintendents and administrators receive a benefit package commensurate with that offered to the District's teachers' union. According to PSBA, the median Superintendent salary rose to over $130,000 in 2011.

In 2008, the District administration reported that per pupil spending was $11,563 which ranked 332nd among Pennsylvania's 501 school districts. In 2010, the per pupil spending had increased to $12,368.62. Among the states, Pennsylvania’s total per pupil revenue (including all sources) ranked 11th at $15,023 per student, in 2008-09. In 2007, the Pennsylvania per pupil total expenditures was $12,759. The U.S. Census Bureau reports that Pennsylvania spent $8,191 per pupil in school year 2000-01.

Reserves In 2008, Brookville Area School District reported a balance of zero in its unreserved-designated fund. The unreserved-undesignated fund balance was reported as having $9,453,321. In 2010, Brookville Area Administration reported an increase to $2,119,369.00 in the reserved-undesignated fund balance and zero in its unreserved-undesignated fund. Pennsylvania public school district reserve funds are divided into two categories – designated and undesignated. The undesignated funds are not committed to any planned project. Designated funds and any other funds, such as capital reserves, are allocated to specific projects. School districts are required by state law to keep 5 percent of their annual spending in the undesignated reserve funds to preserve bond ratings. According to the Pennsylvania Department of Education, from 2003 to 2010, as a whole, Pennsylvania school districts amassed nearly $3 billion in reserved funds.

In November 2011, the Pennsylvania Auditor General conducted a performance audit of the District. The findings were reported to the School Board and the District’s administration.

Students who live in the District's attendance area may choose to attend one of Pennsylvania's 157 public charter schools. Or a student living in a neighboring public school district may seek admission to Brookville Area School District. For these cases, the Pennsylvania Department of Education sets an annual tuition rate for each school district. It is the amount the public school district pays to a charter school for each resident student that attends the charter and it is the amount a nonresident student's parents must pay to attend the District's schools. The 2012 tuition rates are Elementary School - $7,904.29, High School - $8,659.49

The District is funded by a combination of: a local earned income tax - 1%, an occupational assessment, a property tax, a real estate transfer tax 0.5%, coupled with substantial funding from the Commonwealth of Pennsylvania and the federal government. Interest earnings on accounts also provide nontax income to the district. The Brookville Area School District grants exonerations for the current tax year to the tax collector for any person who is a full-time student in a post-secondary education program, a member of the U.S. Armed Services on active duty, a person who has moved out of the Brookville Area School District, and to any retired or disabled person whose total income from all sources as shown on their exoneration form is less than $10,000.00 per year. In the Commonwealth of Pennsylvania, pension income and Social Security income are exempted from state personal income tax and local earned income tax, regardless of the level of the individual’s personal wealth.

State basic education funding

For the 2012-13 school year, the District received $8,673,295. 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 program. The state also provided a $544.4 million payment for School Employees’ Social Security and $856 million for School Employees’ Retirement fund called PSERS. This amount is 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 2011-12, Brookville Area School District received a $8,547,769, allocation, of state Basic Education Funding. Additionally, the Brookville Area School District received $125,527 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 was a $233,290,000 increase (4.6%) over the enacted State appropriation for 2010-2011. 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. In 2010, the District reported that 664 students received free or reduced-price lunches, due to the family meeting the federal poverty level.

In the 2010-2011 budget year, the Commonwealth of Pennsylvania provided a 2.23% increase in Basic Education Funding for a total of $8,966,744 for Brookville Area School District. Among the districts in Jefferson County, the highest increase went to Brookville Area School District. One hundred fifty Pennsylvania school districts received the base 2% increase, including Jefferson County's other two school districts: Brockway Area School District and Punxsutawney Area School District. The highest increase in 2010-11 went to Kennett Consolidated School District in Chester County which received a 23.65% increase in state funding. The state's hold harmless policy regarding state basic education funding continued where each district received at least the same amount as it received the prior school year, even when 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 budget year, the Commonwealth of Pennsylvania provided Brookville Area School District a 2.62% increase in Basic Education Funding for a total of $8,771,314. Among the public school districts in Jefferson County, the highest increase went to Punxsutawney Area School District which got a 3.19%, while Brookville got the lowest increase. The state Basic Education Funding to the Brookville Area School District, in 2008-09, was $8,547,768.43. Ninety Pennsylvania public school districts received a 2% increase. Muhlenberg School District in Berks County received a 22.31% increase in state basic education funding in 2009. The amount of increase each school district received was set by Governor Edward G. Rendell and the Secretary of Education Gerald Zahorchak, as a part of the state budget proposal. According to the U.S. Census Bureau, Pennsylvania spent $7,824 Per Pupil in the year 2000. This amount increased up to $12,085 by the year 2008.

Accountability Block Grants

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 district applied for and received $340,710. in addition to all other state and federal funding. The district uses the funding to provide full-day kindergarten for the 6th year, intensive instruction for struggling students during the school day and to provide teacher training to improve their instruction.

In 2011-12 and 2012 13 the District received $125,527.

Classrooms for the Future grant

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 to 2009. The Brookville Area School District did not apply to participate in 2006-07. In 2007-08, the District received $161,139. The district also received $45,413 in 2008-09. In Jefferson County the highest award was given to Punxsutawney Area School District which received $807,235 total. The highest funding statewide was awarded to Philadelphia City School District in Philadelphia County - $9,409,073. In 2010, Classrooms for the Future funding was curtailed statewide due to a massive state financial crisis.

Other grants

Brookville Area School District did not participate in the following grants: Education Assistance Grants, Commonwealth Financing Authority Energy program, Science Its Elementary grants, or 21st Century Community Learning Challenge Grants.

Federal funding

The district received $1,613,380 in ARRA - Federal Stimulus money to be used in specific programs like special education and meeting the academic needs of low-income students. The funding was limited to the 2009-10 and 2010-2011 school years. 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.

Race to the Top

Brookville Area School District officials did not apply for the Race to the Top federal grant which would have brought the district millions in additional federal dollars for improving student academic achievement. Participation required the administration, the school board and the local teachers' union to sign an agreement to prioritize improving student academic success. In Pennsylvania, 120 public school districts and 56 charter schools agreed to participate. 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.

Technology grant

Brookville Area School District qualified for a $50,000 Enhancing Education Through Technology grant provided by the federal government.

Literacy grant

Brookville Area School District was awarded a $724,085 competitive literacy grant, in May 2012. The funding is to be used to improve reading skills birth through 12th grade. The District was required to develop a lengthy literacy plan, which included outreach into the community. The funds come from a Striving Readers Comprehensive Literacy grant, also referred to as the Keystones to Opportunity grant It is a five-year, competitive federal grant program designed to assist local education agencies in developing and implementing local comprehensive literacy plans. Of the 329 pre-applications by school districts reviewed by the Pennsylvania Department of Education, School District was one of only 148 entities that were invited to submit a full application. In County 5 school districts and one charter school were awarded funding for one year. The funds must be used for teacher training, student screening and assessment, targeted interventions for students reading below grade level and research-based methods of improving classroom instruction and practice. Districts must hire literacy coaches. The coaches work with classroom teachers to enhance their literacy teaching skills. Pennsylvania was among six other states, out of the 35 that applied, to be awarded funding. Pennsylvania received $38 million through the federal program. The Department of Education reserved 5% of the grant for administration costs at the state level.

Real estate taxes

Property tax rates in 2012-13 were set by the Brookville Area School Board at 27.3339 mills. 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 government property. Additionally, service related, disabled US military veterans may seek an exemption from paying property taxes. Pennsylvania 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, which are around 15% of revenues for school districts. When the school district includes municipalities in two counties, each of which has different rates of property tax assessment, a state board equalizes the tax rates between the counties.

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. The average yearly property tax paid by Jefferson County residents amounts to about 2.52% of their yearly income. Jefferson County is ranked 949th of the 3143 United States counties for property taxes as a percentage of median income.

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%).

Act 1 Adjusted Index

The Act 1 of 2006 Index regulates the rates at which each school district can raise property taxes in Pennsylvania. Districts are not permitted to raise property taxes above that Index unless they either: 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. In June 2011, the Pennsylvania General Assembly eliminated six of the ten exceptions to the Act 1 Index. Several 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.

The School District Adjusted Index for the Brookville Area School District 2006-2007 through 2011-2012.

For the 2012-13 budget year, Brookville Area School Board applied for two exceptions to exceed the Act 1 Index: teacher pension cost and special education costs. 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 2011-12 school year, the Brookville Area School Board did not apply for an exception to exceed the Act 1 Index. Each year, the 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.

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.

Property tax relief

In 2012, Brookville Area School District approved homestead residents received $201 in property tax relief from gambling. This was the highest property tax relief awarded among Jefferson County public school districts. In 2010, property tax relief for the 3,556 approved residents of Brookville Area School District was set at $200. In 2009, the Homestead/Farmstead Property Tax Relief from gambling for the Brookville Area School District was also $249 per approved permanent primary residence. In the district, 2,871 property owners applied for the tax relief. The highest property tax relief, among Pennsylvania school districts, went to the homesteads of Chester Upland School District of Delaware County which received $632 per approved homestead in 2010. Chester-Upland School District has consistently been the top recipient since the programs inception. The relief was subtracted from the total annual school property 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 (40,000 m²) and must be the primary residence of the owner. Farmers can qualify for both the homestead exemption and the farmstead exemption. In Blair County, 53.61% of eligible property owners applied for property tax relief in 2009.

Extracurriculars

The district offers a wide variety of clubs, activities and interscholastic sports. The school board determines eligibility to participate through school board policies.

By Pennsylvania law, all K-12 students in the district, including those who attend: a private nonpublic school, cyber charter school, charter school and those who are homeschooled, are all eligible to participate in the extracurricular programs, including all athletics. They must meet the same eligibility rules as the students enrolled in the District's schools.

Sports

The District funds:

According to PIAA directory July 2012