FOXBURG, Clarion County — The Allegheny-Clarion Valley School Board adopted a 2018-19 budget that raises real estate taxes for residents in Butler and Venango counties and lowers taxes in Armstrong and Clarion counties.

The $17.37 million budget sets the tax rate for Butler County at 68.56 mills, a 3.36-mill increase.

Taxes on a property with an assessed value of $50,000 will increase by $165.

The budget, which the board approved last week, sets the Venango County tax rate at 12.99 mills, a 1.11-mill increase.

District residents living in Armstrong County will have a 1.65-mill decrease in their tax rate, to 32.13 mills, and residents in Clarion County will see a 2.78-mill decrease to 58.55 mills.

The tax increases will generate $101,000 in revenue from taxpayers in Butler and Venango counties.

Multicounty school districts such as A-C Valley recalculate tax rates each year based on assessed property values and balances the tax rates in each county.

The 3.2-percent tax increases in Butler and Venango counties are the maximum increase that can be imposed.

Revenue from taxes paid by Butler County residents is $499,548; revenue from Venango County is $1.6 million; revenue from Armstrong County is $310,630; and revenue from Clarion County is just less than $1.1 million, according to the budget.

Total revenue from real estate taxes minus Homestead exemptions is $2.9 million and total revenue from local sources is $4.9 million.

Revenue the district receives from the state is $9.3 million and $479,075 comes from the federal government. Total revenue is $14.7 million.

Expenditures include $9.4 million for instruction, $5 million for support services, $2.4 million in fund transfers and $361,782 for student activities and community services, according to the district budget.

In other business, the board approved adding business education and advanced placement chemistry to the 12th grade curriculum.

The business class includes subjects like balancing a check book, accounting, filling out job applications and writing resumes.

“The curriculum is designed to get kids ready for careers and college. We want to support them no matter which way they go,” said Superintendent David McDeavitt.

The class includes a work-study cooperative in which seniors who have enough credits to graduate can spend half the school day at a local employer, he said.

The chemistry class will be added to list of other advanced placement classes including biology, calculus, English and history.