Palmerton Area School District is officially in full number-crunching mode.

Business Manager Diane Serfass reviewed line items for the 2014-15 budget with the school board on Tuesday.Serfass said that will be the process for this month and next month before the board gives its public presentation of the budget in May.The curriculum department will see a $112,000 increase for math, computer applications, and American Cultures textbooks; the technology department a $33,806 increase primarily for bandwidth for Internet, as well as computer lab replacements; the special education department a $29,805 increase, $15,623 for a proposed Life Skills support class to provide education to students in grades 7-10; $2,972 for a second ESY class; and $3,000 for the gifted program.The athletic department will see a $26,525 increase, of which $10,000 would be for wrestling mats, $8,000 for various sports warmups, and $2,100 for a huddle program used for Scouting purposes.In addition, S.S. Palmer/Parkside Education Center will see a $10,295 increase primarily for consumable books to go along with a new series; Towamensing Elementary will see a $5,416 increase for student chairs, tables, whiteboards, and art supplies; and the high school will see a $5,350 increase primarily for intervention programs, as well as remediation supplies.Also, tax collection bonding, which occurs every four years, will result in a $4,562 increase.Under capital requests, a 2014 Chevy van truck would be purchased for $33,719 from out of the district's cafeteria fund, to be used solely by the cafeteria.On the flip side, the business department will see a $2,445 decrease; the superintendent's budget a $910 decrease; and the maintenance department a $923 decrease.The Human Resources budget will stay level at $13,360.Serfass then discussed the district's debt service payment for the 14-15 budget year, which is $1,612,496 for three bonds, as well as a bank loan.Director Charles Gildner told department heads, "Thank you for all your hard work."Superintendent Scot Engler echoed that sentiment and added, "Every single one of them came with a very responsible budget."The board will again discuss next year's budget when it meets at 6:30 p.m. March 18.Last month, the board approved next year's proposed $28,698,457 budget, which would result in a 2.8 percent, or 1.44-mill increase in the property tax rate.If the board were to grant final adoption to that budget, the property tax rate would be raised from 51.44 to 52.88 mills, which would mean a person whose home is valued at $100,000, and assessed at $50,000, would pay $2,644, or $72 more in property taxes to the district next year.The board intends to seek approval from the Pennsylvania Department of Education, or the Carbon County Court, for all referendum exceptions for which the district qualifies.Also, the district will work to gather more information to refine planned expenditures for the 2014-15 fiscal year, in order to minimize the impact to the taxpayers.Final budget adoption must occur by June 30.Last June, the board adopted the 2013-14 budget with a zero-mill increase, which left the millage rate at 51.44 mills.That meant a person with a home valued at $100,000 and assessed at $50,000 again paid $2,572 in property taxes to the district.