The state law passed five years ago giving voters the right to veto or approve school property tax increases above the rate of inflation hasn't worked.

It's not because the basic premise of the law is wrong. What's wrong is a list of 10 exceptions by which school districts can circumvent a tax-increase referendum.

As could — and should —have been foreseen when the exceptions were made part of the law, many school boards, including some in Butler County, would use the exceptions as a means for ignoring planning for lean times, like now.

The availability of the 10 exceptions has allowed the awarding of sweetheart contracts to teachers and administrators to continue. The exceptions have paved the way for staff increases and retaining employees that districts could have operated without.

In general, the availability of the exceptions have allowed districts to err on the side of excessive spending rather than on tough decision making.

This year provided a glaring example of how the exceptions could work against the interests of taxpayers. At least some of this county's school districts that applied for — and received — the exception showed little or no evidence of having made tough decisions to reduce projected 2011-12 budget deficits before crying poor-mouth to the state.

Hopefully the exceptions will be repealed in the days ahead. It is to be hoped Gov. Tom Corbett is successful in his effort to link removal of the exceptions to state budget passage. The deadline for passing the new state spending plan is June 30.

Various proposals for ending the exceptions and allowing voters to approve or reject all school tax increases above the inflation rate are now floating around the State Capitol in Harrisburg.

The sponsor of one exceptions-repeal bill in the Legislature, Rep. Seth Grove, R-York, said, “What residents see are property tax increase after property tax increase without any explanation of who, what, when, where, how.”

During the current school year, 133 of the state's 500 districts requested exceptions, and 84 of them actually used one, according to the Pennsylvania School Boards Association.

Pension and special education costs are the two most common bases used for applying for exceptions. But receiving the exceptions — and the additional local tax revenue tied to them — simply makes available more money for excessive contract pay and benefits provisions and other questionable spending that districts failed to curb.

An Associated Press article in Monday's Butler Eagle reported that, during the five years that the referendum law has been in effect, only 14 referendums have been held, 13 of which were shot down by the voters.

But the Harrisburg Patriot-News made a good point about the rejections in an editorial published on May 29. The newspaper was on target when it said, “Many elected officials seem to have little faith in the voters. They make little or no effort to persuade voters that higher taxes are a good investment” sometimes.

In this county, with residents having witnessed this year the cuts possible when districts' backs are against the wall, have cause to wonder why those districts ignored implementing some of those cuts before now — which would have put them in a better financial position going into preparation of their 2011-12 budgets. Tax increases could have been lower, if needed at all.

Many districts ignored spending controls despite knowing that the federal stimulus money of the past couple of years was temporary.

Pennsylvania never should insult the intelligence of commonwealth residents by having on its books laws that the state doesn't intend to enforce.

If lawmakers really don't want voters to have the opportunity to make tax-increase decisions, they should repeal the law and deal with the consequences.