The 2013-14 preliminary budget for the Northampton Area School District is now available for review.

Copies of the budget were to have been made available for public inspection at the Northampton Area School District Administration Building, 2014 Laubach Avenue; schools in the district, and on the district web site.

Property owners face a 3.14-percent tax hike, based on the preliminary 2013-14 general fund NASD budget unveiled at the Jan. 14 board meeting.

The 3.14-percent hike is above the NASD allowable 2-percent annual tax hike under the Pennsylvania Act 1 indexed formula.

To enact the 3.14-percent hike, NASD must file for an exception from the Pennsylvania Department of Education (PDE), which school administrators must do before the March 7 deadline. PDE must rule on such requests by March 27.

Meanwhile, at its Jan. 31 meeting the school board tabled a vote to seek exceptions for the allowable tax increase for the 2013-14 budget and to advertise its intent to do so.

"Board action is required if you file an exception with the PDE to exceed the index," said attorney C. Steven Miller, NASD solicitor. "It [the exception] doesn't mean you're going to, but it allows you to do so if PDE approves."

Miller explained that since the NASD administration has advertised the 2013-14 budget, there was no action required on that agenda item.

"It was put on the agenda because we try to be as transparent as possible and to let the public know what we do," Miller said. "We follow the letter of the law and probably more."

"The exception is an insurance policy. We may not need it. But we should have it," said school board member Jennifer Miller.

"The budget is a challenge," Miller said.

"There are a lot of unknowns," said NASD Business Administrator Terry Leh.

"This process of seeking an exception lets the administration navigate the maze if we do need it," said board President David Gogel.

The 2013-14 NASD general fund budget calls for expenditures of $89,287,609 and revenues of $84,974,699, with a deficit of $4,312,910.

To offset the deficit, NASD would use $1,430,000 in committed funds and $1,200,000 in unassigned funds, with a property tax increase making up the difference.

Proposed is a 1.59-mill increase, from 46.65 to 48.24 mills.

Based on the NASD average assessment of $57,376.49, property owners would see their school tax bill rise from $2,676.61 to $2,767.84. This represents an increase of $91.23, annually; $7.60, monthly, and $1.75, weekly.