Because of the 2012 reassessment of Lehigh County properties, preparation of the 2013-14 Parkland School District budget has some complications, which were not present in previous years, to resolve.

While many homeowners' property assessments have changed for tax purposes, the procedure for determining the taxes has been adjusted from 50 percent of appraised values to 100 percent.

District Business Manager John Vignone, during the Jan. 15 board meeting, explained the formula used to create a ratio between the old and new millage, using figures from county assessments.

Vignone said the first step was to divide the old total assessment of the school district by the new one, which produces the factor 0.3242.

That factor is multiplied by the current millage of 41.19 to create the new millage rate of 13.35.

With an adjustment for a 97 percent collection rate, the millage increases to 13.59.

The old total assessment of Parkland properties was $2,468,634,900 while the new amount is $7,615,044,000.

Vignone reports under Act 1, Parkland will be able to increase its millage 0.23, which will yield $1,638,340.

If the district is granted exceptions for special education and Pennsylvania School Employees Retirement System costs, the millage may increase another 0.36, bringing the maximum millage rate to 14.18.

Vignone said a big unknown is how much the district will be affected by tax appeals. If property owners are successful in their appeals, the amount of tax income for the district will be less.

Vignone said the largest portions of the school district budget are salaries and benefits.

Salaries, which will increase 2.89 percent, are 47.71 percent of the budget.

Employee benefits, with a 13.87 percent increase, form 24.14 percent of the budget.

At the other end, property and equipment take only 0.40 percent of the budget, no change over the previous year.

The business manager reported some good news recently was the announcement of a bakery coming to Upper Macungie.

Along with the addition of Ocean Spray, workers at these companies will pay earned income tax, which benefits the school district.

Vignone explained Parkland is the first school district in the state to have to align reassessment changes with Act 1 regulations.

To further understand Act 1 implications, Solicitor Steven Miller and Vignone worked with Ira Weiss, a consultant in the Pittsburgh area, who has background on the issue.

"Ira was impressed by the amount of in-depth analysis we had for him," Vignone said.