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of the Commonwealth of Pennsylvania

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    Property Tax Relief

    Act 1 Index

    Information on the Act 1 index, which is used to determine the maximum tax increases for each tax the school district levies (without PDE exception or voter approval).

    This page contains information on the Act 1 index, which is used to determine the maximum tax increases for each tax the school district levies (without PDE exception or voter approval).

    The base index is calculated by averaging the percent increases in the Pennsylvania statewide average weekly wage and the Federal employment cost index for elementary/secondary schools.

    Additionally, for school districts with a market value/personal income aid ratio (MV/PI AR) greater than 0.4000, the value of their index is adjusted upward by multiplying the base index by the sum of 0.75 and their MV/PI AR. For example, if the base index is 2.4% and the school district's MV/PI AR is 0.6000, the school district's adjusted index is 2.4% x (0.75 + 0.6000) = 3.2%.

    The following documents provide information on the base index and each school district's adjusted index for school year 2025-26.

    The following files contain historical Act 1 index data for school years 2012-13 through 2024-25.