For the 2011–12 school year, the Wallingford-Swarthmore 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.