At the Nov. 11 work session, finance staff briefed the board on key early indicators for the 2025–26 budget. Staff reported the district uses 2023 market values for 2025–26 planning: Chester County market values rose roughly 0.92% year over year while Delaware County market values declined about 2.6%, moving Delaware County’s share of the district’s market value to 20.75% from 21.34 the prior year.

Staff cautioned the board that Delaware County has seen a spike in assessment appeals following reassessment, and that those appeals reduced taxable assessments and revenue by about $500,000 over two years. In addition, collections as of Oct. 31 were behind typical prior‑year levels in Delaware County (about double the typical number of unpaid parcels at that date), though staff said some collections were coming in during early November. Finance will re‑examine parcels and monitor delinquent tax revenue; staff said liens and later collections would reduce the long‑term impact but that the district is investigating the current shortfall for budget projections.

Staff also reiterated January procedures: final numbers for health care and other costs become clearer in December–January, staff will present a recommended pathway (Act 1 resolution under the index vs. a proposed preliminary budget) in January, and the board will vote in February on the administration’s recommended budget or on the Act 1 resolution.