For the 2012-13 budget year, Middletown Area School Board apply for an exception to exceed the Act 1 Index due to escalating pension costs for teachers. 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. In Area School District the approved real estate tax rate Increase due to exceptions was 3.7148 mills.