Whether or not the property tax rate should rise or be held in check remains under review in the Northern Lehigh School District.

Dialogue on the 2015-16 budget took shape after Sherri Molitoris, co-director of business affairs/human resources, asked the school board on Wednesday for direction.Last month, the board approved the Act 1 Tax Levy Resolution, which states that the district's index for the 2015-16 fiscal year is 2.6 percent.Molitoris said that means the highest the board can raise taxes is to the 2.6 percent index.If the board were to go that route, it would raise the millage rate by 0.5398 cents for every $1,000 of assessment, which would push the rate to 21.30 mills in Lehigh County.Under that scenario, Molitoris said a homeowner who lives in the county with a home assessed at $200,000 would see their bill go up by $108.Molitoris said the district is set to see a $545,000 PSERS increase based on its 2014-15 salaries districtwide. However, the district has $3 million set aside for that expense, she said.She also said the district previously received $350,000 from PlanCON, and over $200,000 in back taxes from the former Slatington Lamp Factory.Director Gregory Williams was the first school board member to offer his thoughts."At this stage, I'm in favor of creating a budget at the (2.6 percent) index," Williams said. "We can also see as a group ways to whittle it down."However, Director Donna Kulp said she was not in favor of going to the index. Instead, she said she was looking more along the lines of 1 or 1.5 percent.Director Gary Fedorcha said he concurred with Williams' sentiment."This is a starting point; it's not where we're going to end up," Fedorcha said. "I think we need to start there and bring it down."Director Mathias Green said his job as a director is to try to provide the best education for students."I don't want to raise taxes, period," Green said. "But, if we have to, we have to."Williams asked Molitoris to prepare budgets at the 2.6 percent index, 1.9 percent and zero percentIn June, the school board approved the 2014-15 budget with a 2.8 percent increase in the property tax rate.That budget called for a 0.59-mill increase for residents of Lehigh County, and a 0.63-mill increase for residents of Northampton County.The $29,132,905 spending plan increases the millage rate from 20.17 to 20.76 mills for residents who live in Lehigh County, and from 57.31 to 57.94 mills for residents of Northampton County.As part of that budget, the district used $465,000 from its fund balance to help offset about a $525,000 increase in the Public School Employees Retirement System.Bond refinancingAlso on Wednesday, the board heard from Audrey Baer, of Robert W. Baird & Co.Baer discussed the possibility of refinancing its 2010 and 2011 bonds.No action was taken, and the matter will be revisited at next month's board meeting.LCCC budgetThe board, on an 8-0 vote, with Director Natalie Green absent, approved a resolution on the 2015-16 Lehigh Carbon Community College Sponsor contribution budget.Total expenditures equal $6,186,337, which represents no change over the 2014-15 budget.The district's share of the total budget is $216,979, which represents a 3.2 percent, or a $7,256 decrease.CLIU budgetThe board approved a resolution on the 2015-16 Carbon Lehigh Intermediate Unit Operational and Program Services budget.Total expenditures equal $3,068,411, which represent a 4.4 percent, or $129,675 increase, over the 2014-15 budget.The district's share is proposed to be $20,298, an increase of $332 from the 2014-15 budget.