For the 2011-12 school year, the Brownsville Area School Board applied for two exceptions to exceed the Act 1 Index. They applied for Grandfathered Construction Debt and rising teacher pension costs. Each year, the Brownsville Area 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.