Tamaqua Area School Board decided to roll the dice and not increase taxes over its administration’s recommendations, as it approved a $45.1 million budget with a six-figure deficit Tuesday night.

Last month, the board approved a preliminary budget with 5.6% tax increase, which hedges against a possible decrease in state funding with an uncertain state budget and a flood of tax assessment appeals.

The board considered three budget proposals last month but went with the highest allowable increase to preserve the other two options, which called for a 2% tax increase or no tax increase.

The board hoped to have more solid information on state funding for 2026-27 school year and the anticipated wave of assessment appeals following Schuylkill County’s reassessment.

During the finance committee meeting, Business Manager Connie Ligenza said she had nothing new to report on the progress of the state budget, as it remains unclear the amount of funding the district will receive.

On the county level, officials told her that they have hundreds of assessment appeals waiting to be heard, she said.

“Typically, you’ll see a 1 to 2% decline post establishment of your equalized millage rate, just as the result of ongoing reassessments that will occur through the next 12- to 24-month period,” Ligenza explained.

Ten out of 12 other school districts in the Schuylkill Intermediate Unit decided on tax increases at the maximum allowable or somewhere in between nothing and the index “to address the shortfall that will naturally occur,” she said.

She also reminded the board also has contractual obligations to meet and a tax increase was discussed within the three-year term of those contracts. They’re now in year two, Ligenza said.

The board again considered all three options, and Superintendent Ray Kinder told the board that the administration was recommending the 5.6% tax increase as approved preliminarily in May.

Board President Larry Wittig said the only option he would vote for was the one calling for no tax increase.

He didn’t believe the state would give the district less than it did last year and also wasn’t anticipating a significant amount of assessment appeals, because the district had kept on top of appealing assessments.

“We will be fine from a budget perspective, from a fund balance perspective, even though we will have a deficit for next year, that’s OK,” Witting said.

The board did not discuss the deficit with the no tax increase option, which was $350,518 as presented last month. The difference between expenses and revenues in the no tax increase option is $362,512.

Board member Dan Schoener, who also sits on the finance committee with Witting, said he was also fine with the no tax option.

Wittig asked if the finance committee approved this option would the full board only be able to vote on this option and asked if they could take a straw poll of the full board to gauge their feelings.

None of the board members present objected to the finance committee approving the no tax option. Board member Nancy Jones was absent from the back-to-back committee meetings and board meeting Tuesday night.

The board went on to unanimously pass the 2026-27 final budget with no tax increase as follows: $3,692,228, beginning fund balance as of July 1, 2026; $44,745,671, revenues; $45,108,183, expenses, and $3,329,716, ending fund balance as June 30, 2027. There is no reserved fund balance.

The board also approved the equalized mill value of 8.4569 mills, which is the new rate resulting from reassessment. This is also the tax rate for the 2026-27 budget.

Per capita taxes, Section 679, are set at $5, and per capita, Act 511, $5; and real estate transfer tax at 1% which is shared with municipalities; and EMS tax is $5 and assessed occupation is $225. The established Homestead/Farmstead Exclusion is a $283.15 reduction in assessed value of $33,482 for eligible properties per information provided the district from the county assessment office.