District staff reviewed the timeline and process for pursuing a special‑education referendum exception as the board develops the 2026–27 preliminary budget. Staff said preliminary budget information would be posted to board documents on Jan. 12, 2026; the board would consider preliminary budget adoption and a request for special‑education referendum exceptions at the Feb. 9 meeting; and the Pennsylvania Department of Education (PD) would issue its determination by March 5.

Staff said the district's internal calculation showed the special‑education referendum exception could add roughly 1.7 percentage points above the Act 1 index if PD approves the request; the presenter emphasized filing for the exception does not bind the board to implement a tax increase but preserves an option during the budget process. Trustees asked clarifying questions about the mechanics and timing; staff confirmed they track assessment data weekly through Allegheny County updates and will provide required public notices if the board proceeds.

The budget‑planning item remained procedural; no final tax rate or adoption vote occurred during this session.