Butler School District taxpayers have a couple of reasonable questions to ask school board members and the administration. If the district can't now balance its budget for the 2010-11 fiscal year without a tax increase and without also making a big withdrawal from the district's fund balance, what dire consequences await taxpayers when the generous terms of the district's 2009 early bird teachers contract approval for the 2011-12 through 2013-14 fiscal years kick in?

The early bird pact will provide raises of 4.38 percent, 4.54 percent and 4.52 percent, respectively, and leaves unchanged the teachers' meager contributions for health care coverage — $30 per month for family coverage and $20 a month for single-person coverage.

Beyond that contract, the taxpayers should ask how much more traumatic of a tax hike can district property owners expect when the hit from the state Legislature's unconscionable 2001 pension grab takes hold in what's predicted to be 2012?

Even without the added burden of overly generous teacher pay hikes, that pension obligation has loomed as a tremendous burden that could raise taxes astronomically.

It was Monday evening that district taxpayers got the bad news that, even without the full effect of the looming pension issue, and one year prior to the start of the sweetheart early bird provisions, the school system needs more money from property owners and must significantly draw down the district's fund balance.

The announcements came as the board considered tentative approval of a $94.9 million 2010-11 budget that is 2.9 percent higher than the current year's fiscal plan.

As part of giving tentative approval to the proposed spending plan by way of a 7-2 vote, the board announced the proposed tax increase as 3.3 mills — a 4 percent hike. The board also said that $4.9 million would have to be withdrawn from the district's $9.5 million fund balance, in order to balance the budget.

But in the aftermath of Monday's vote, one of the two board members who voted against the proposed budget — Helene Abramowitz — gave district taxpayers a sliver of hope that there is some budget wiggle room for the board between now and final action in June.

Abramowitz told the Butler Eagle Wednesday that she doesn't feel there should be no tax increase, but that it is her view that the district can operate in the coming year with an increase lower than 3.3 mills.

While not providing specifics on where she feels the budget might be trimmed, she suggested that there are adequate resources in the budget to allow the proposed tax increase to be lowered — despite the fuel surcharge the district must pay in connection with its busing contract and despite what she described as the huge state-mandated expense tied to cyber charter schools.

While commending the penny-pinching efforts of the district's administration — she reflected on the fact that the district is ranked 475th out of the 500 Keystone State public school districts in terms of overall cost per pupil — she also made the point that "I feel for the taxpayers."

The other board member who voted against the contract, Benjamin Holland, said after Monday's meeting that his vote reflected his campaign pledge not to vote to raise taxes.

Besides saying that a lower tax increase is possible, Abramowitz criticized the uncertainty over how much money the district will be receiving from the state during the coming fiscal year. She makes a valid point.

While state lawmakers and the governor play politics and a delay game in terms of drawing up the state budget, even ignoring the constitutionally mandated deadline of June 30, school districts are required to draw up their budgets without accurate subsidy information by June 30 — no exceptions.

Board member John Conrad, who said at Monday's meeting that "we have no choice" but to propose a tax increase, expressed that view while noting the district's efforts to ease the coming pension contribution burden. The proposed 2010-11 spending plan provides for the district to make a pension contribution of $1.6 million more than the amount made this fiscal year.

If all plays out as hoped, the district won't need to apply as much of an additional tax burden in 2012 as it will have to do if it doesn't proceed with the coming year's proposed higher payment.

Regarding the $1.6 million, Conrad on Thursday pointed to the fact that that sum is $300,000 more than the $1.3 million in new revenue that the proposed 3.3-mill tax hike would bring in. Without that additional contribution, he said, the district wouldn't need any tax increase for 2010-11.

With only $4.6 million remaining in the fund balance after the announced $4.9 million is withdrawn, the question becomes how the district intends to keep its fiscal head above water in 2011-12 and beyond, if economic conditions fail to rebound dramatically.

That's why concern over the board's judgment regarding the early bird teachers contract is not out of line.

Conrad pointed out — and it's true — that the district and teachers union deserve praise for agreeing to a health care plan alternative that is saving the district $1 million a year. Conrad said the Butler School District is the only one in the state without a plan purchased from Blue Cross-Blue Shield.

Nevertheless, that doesn't excuse teachers from a reasonable contribution for health care coverage.

The board did announce some cuts, including five full-time teaching positions. However, many businesses and units of government, when facing financial challenges, direct that all departments cut spending.

School districts shouldn't be immune to such edicts.

The tentative budget and tax decisions of Monday are just that — tentative. There's still time to revise the initial budget and tax numbers, and the school board should work hard to do that.