For the 2011–12 school year, Blue Mountain School Board applied for an exception to exceed the Act 1 Index due to its escalating teacher pension costs. Each year, the Blue Mountain 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.