Tredyffrin-Easttown board authorizes display of 2026–27 preliminary budget, permits filing for Act 1 exceptions

The Tredyffrin-Easttown School District Board of Education voted unanimously at its Jan. 5 meeting to authorize the administration to place the 2026–27 preliminary budget on public display and to take steps to file for Act 1 referendum exceptions with the Pennsylvania Department of Education.

Business manager Arthur McDonald told the board the evening's vote would only permit the administration to present a preliminary starting point, not to set a tax rate or finalize the budget. "We're here tonight to authorize the administration to display a budget as we're presenting this evening," McDonald said. He added that the vote preserves flexibility for the board to decide later whether to accept any Act 1 exceptions.

McDonald summarized several scenarios shown in the district's slides: an "untreated" gap between anticipated revenue and expenditures of about $15,000,000; a public-facing expenditures figure of roughly $202,700,000 (which does not include contingency); and an Act 1 index assumption of 3.5 percent that would add about $5,200,000 in tax revenue. He said a projected special-education referendum exception of about $2,000,000 would further reduce the gap to roughly $7,700,000. "So that's the number that we're going to work to reduce over the coming months," McDonald said.

McDonald also identified other budget drivers the board will examine: a capital-funds transfer of about $6,000,000, a projected increase in the special-education budget of a little more than $4,000,000, and the district's continuing exposure to assessment appeals that have lowered tax revenue in recent cycles.

Under the authorization approved Jan. 5, the administration will make the preliminary budget available for inspection no later than Jan. 6, 2026, publish public notice as required (the presentation noted a Jan. 17, 2026 notice date), and bring the preliminary budget to the board at its Jan. 26, 2026 meeting. McDonald and others emphasized that the state filing window for exceptions typically opens in February; the presentation referenced a requirement to file for exceptions no later than Feb. 27, 2026, and also noted a March 5 filing deadline mentioned in the district timeline. The board may still choose whether to take any exception after the state calculates the available amounts.

Finance Chair Mister Kantorsek and other board members were present for a brief question-and-answer period. The motion to authorize the display and to proceed with exception filings was made, seconded, and approved by roll call; the business manager announced the motion passed unanimously, 8–0. The board scheduled two budget workshops (March 9 and April 13) and said it will present a proposed final budget in late April and a final budget by June 8, 2026.

Next steps: the administration will post the preliminary budget for public inspection per the timeline authorized by the board, the finance committee will continue budget development work through spring workshops, and the board will decide later whether to accept any Act 1 exceptions based on state calculations and updated projections.