Residents who live in the Palmerton Area School District will see a 4.68-percent increase in their property tax rates in 2012-13.

The school board, on a 7-2 vote Tuesday, granted final adoption to next year's $27,267,701 budget, which calls for a 2.30-mill increase. Directors Darlene Yeakel and Clarence Myers were opposed.The spending plan will raise the millage rate from 49.14 to 51.44 mills, which means a person with a home valued at $100,000, and assessed at $50,000, will pay $2,572, or $115 more, in property taxes to the district next year.As part of the approval, the board authorized $179,700 of the 2012-13 committed fund balance to be allocated to the payment of the district's 2013-14 Pennsylvania School Employees Retirement System obligation.The spending plan also calls for the use of $272,486 from the fund balance to pay for the 2011-12 positions that were restored.Prior to that decision, several other controversial votes were taken.On an 8-1 vote, the board rejected the transfer of $44,945 from the Special Athletic Account to general fund to reimburse the expense of the wrestling, cross country, golf and tennis programs for the 2011-12 fiscal year as per the board resolution dated June 7, 2011. Board President Barry Scherer cast the sole vote in favor of the transfer.Resident Jyneal Kamonka-Green expressed her concern."I feel we're still being disrespected," Green said. "I still don't trust the figures."Resident Terri Roselli said she agreed with Green."I feel that there's something not right with these (figures)," Roselli said. "I just want to know what was spent."The controversy didn't end there, as the board, on a 5-4 vote, rejected a motion to utilize the following formula to allocate the donation of $46,351 from the Save Our Sports group prior to June 30, 2012; 2011-2012 total athletic expenditures less 2011-2012 gate receipts less 2011-2012 budgeted local revenue equals the amount of the donation to be utilized to fund the total 2011-2012 athletic program. Any remaining donated funds shall be used in the same manner in subsequent years. Directors Josann Harry, Tammy Recker, Charles Gildner, Joshua Smale and Sherry Haas voted against the move. Directors Susan Debski, Yeakel, Myers and Scherer voted in favor.That decision prompted Debski to get up from her seat and walk over to the audience, where she sat and expressed her thoughts as a taxpayer."As a parent and as a taxpayer, I am disappointed in the board's decision," Debski said. "You have jeopardized us for our state audit, and jeopardized us for a fine."Further, Debski said that she believes a "mistrust has gone too far and jeopardized the district", and added that the district could face both auditing, and legal, ramifications as a result.Afterward, the board, on a 5-4 vote, approved to authorize the transfer of $32,471 from the Special Athletic Account to General Fund to fund a portion of the 2011-2012 athletic program. Scherer, Yeakel, Myers, Haas, and Smale voted in favor. Harry, Recker, Gildner and Debski were against.After the meeting, Les told the TIMES NEWS the remaining SOS allocation would be placed in a separate account.In a related matter, the board agreed to approve the 2012-13 homestead/farmstead taxable assessment exclusion of $3,739, and the homestead/farmstead tax exclusion of $192.Also, the board approved all budget transfers for fiscal year-end June 30, 2012, in order to comply with audit requirements. The board will be provided with an itemized listing of all required budget transfers upon completion of the required 2011-12 audit.In April, the board approved the advertisement of next year's spending plan, which at the time called for a 1.67-mill increase, which would have raised the millage rate from 49.14 to 50.81 mills.Such an increase would have meant a person with a home valued at $100,000, and assessed at $50,000, would have paid $2,540, or $83 more, in property taxes to the district next year.This year, residents saw a 12.6-percent increase in their property tax rates after the board raised the millage rate from 43.64 to 49.14 mills.That meant a person with a home valued at $100,000, and assessed at $50,000, had to pay $2,457, or $277 more in property taxes to the district.