This is the third article in our "Understanding the Burrell School District Budget: What Every Taxpayer Should Know" series. In the first two articles, we discussed how the budget is created and how property tax bills are calculated. In this article, we’re diving into why Burrell has the highest millage rate in the county and how the district’s shrinking tax base and property assessment appeals play a central role.
The Millage Rate and the Value of a Mill
It’s true: Burrell School District currently has the highest millage rate in Westmoreland County at 117.5 mills, with a proposed increase to 122 mills in the 2025–26 draft budget. But the value of a mill—what it generates in revenue—varies dramatically between districts. As Jennifer Callahan, Business Administrator/Board Secretary, explained: “Yes, our millage rate is the highest in the county, but a single mill here brings in significantly less revenue than it does just a few miles away.”
For example:
- Burrell: ~$150,000 per mill
- Franklin Regional: ~$350,000
- Norwin: ~$430,000
- Greater Latrobe: ~$350,000
- Hempfield: ~$607,000
- Riverview: ~$670,000
- Highlands: ~$740,000
- Allegheny Valley: ~$745,000
Even smaller neighboring districts like Riverview and Allegheny Valley generate significantly more revenue per mill, underscoring that the challenge isn’t size—it’s about each community's total assessed property value.
The Shrinking Tax Base and Assessment Appeals
Burrell’s challenge is clear: declining total assessed property values. Successful tax appeals from large commercial properties like Arconic, Hillcrest Shopping Center, Siemens, Elias Plastics, and others have eroded the tax base by more than $6 million since 2023, resulting in an annual revenue loss of over $700,000.
“The most significant challenge we face is that our assessed value keeps declining while our costs continue to rise,” said Callahan. “We’re not trying to fund new programs—we’re working to maintain what we already have.”
Adding to this pressure, these appeals are ongoing, with additional pending cases. Meanwhile, Burrell’s total assessed value is now lower than it was in 2011–12, even as costs for healthcare, transportation, special education, staffing, and facility maintenance continue to climb.
No New Growth, No Natural Increase
Unlike districts that benefit from new housing developments or commercial growth, Burrell has seen little to no new construction or development to offset these losses. Superintendent Dr. Shannon Wagner explained: “Most school districts see some level of growth that helps offset cost increases. But in Burrell, with no natural growth and repeated assessment appeals, we’re forced to ask more from a shrinking group of taxpayers.”
Why Not Just Cut Spending?
Many wonder why the district doesn’t simply cut spending to offset these losses. But as Callahan noted, “It’s no different than at home—utility bills go up, the cost of groceries and gas go up, and the district faces those same pressures on a much larger scale.” Much of the budget is driven by mandated services — special education, transportation, and pensions—leaving little room for discretionary cuts.
Wagner added, “If we start cutting programs or services, we also reduce the value our schools offer families. The school district is the backbone of this community. If we don’t invest in it, fewer families will choose to live here, and the cycle will worsen.”
Burrell has already worked to contain costs by eliminating positions through attrition and carefully evaluating each expense using its zero-based budgeting process. However, these efforts alone cannot make up for the lost revenue from declining property values.
Conclusion: It’s a Structural Challenge, Not a Spending Problem
Burrell’s high millage rate isn’t about overspending—it’s about receiving less revenue per mill than other districts and managing the impact of a shrinking tax base. The district continues to prioritize fiscal responsibility while delivering strong educational and support services for students.
👉 To stay engaged and informed, we encourage residents to attend upcoming public budget meetings, ask questions, and learn more about these structural challenges. Your understanding and involvement help ensure the conversation stays focused on real solutions—not just numbers on a page.