The Upper Darby School District presented options for the 2026–27 budget on Wednesday, recommending the board pursue an accelerated Act 1 opt‑out that would limit tax increases to the state’s adjusted index of 5.1%.

At a Finance and Operations Committee meeting, a district presenter reviewed the Act 1 base and adjusted indices, historical tax increases and the procedural differences between a preliminary budget (which permits seeking exceptions above the adjusted index) and an accelerated opt‑out (which commits the district not to raise taxes beyond that adjusted index). The administration recommended the opt‑out path, citing both the likelihood that state “adequacy and tax‑equity” funds could constrain any attempt to go above the adjusted index and the district’s confidence in being able to balance within that range.

"Our recommendation would be to go down that opt out resolution path again," the administration said during the presentation, urging the board to consider the accelerated timeline. The presenters walked the board through the practical deadlines under each route: if the district pursues the preliminary‑budget route, it would display a proposed preliminary budget by Jan. 29, 2026, and adopt a preliminary budget in February; under the accelerated opt‑out path, administration asked the board to adopt an opt‑out resolution on Dec. 2 and plan for a May final‑budget adoption after the usual presentation timeline.

Board members thanked staff for the analysis and raised trade‑offs. One board member noted that staying below the adjusted index can signal to Harrisburg that the district does not need additional state funds, while others emphasized the burden higher tax increases place on local families. Administrators also pointed to a provision that tied receipt of recent state adequacy funds to a prohibition on increasing taxes beyond the adjusted index, a factor that weighed toward recommending the opt‑out.

The committee did not record a roll‑call tally for a formal vote on the recommendation at this meeting; instead board leadership asked members whether they supported moving forward with the accelerated opt‑out recommendation and received verbal assent. The administration said it will place the opt‑out resolution on the Dec. 2 voting meeting for formal board action and will continue to update the board as state budget details become clear.

What happens next: the board is expected to consider a formal resolution on Dec. 2. If it adopts the accelerated opt‑out, it will proceed on that timeline; if it chooses the preliminary‑budget path, the district would follow the longer Act 1 timelines required for advertising and display of a preliminary budget.