Directors are expected to adopt the $21,203,180 spending plan Monday. The budget includes a 3-mill tax hike and the elimination of 2 1/2 teaching positions through attrition, said Business Manager James Wolf.

The positions being cut haven't been announced, he said, adding that no programs were cut.

The budget includes a total of 44 new mills or 132 old mills.

According to district figures: a mill costs the average taxpayer $15, so a 3-mill hike would cost $45 and the total 44 mills needed to support the budget would cost the average taxpayer about $660.

"I don't like taxes, but I'm willing to pay my fair share," Director Dominick Russo said. Calling the budget "bare bones," he said taxes have to go up because of the rising costs of education and lack of state and federal funding.

Wolf said Sharon is expecting to get an additional $100,000 in state funding but it's not definite. He said if the money doesn't come through, the administrative team has come up with some changes to balance the budget.

In the early 1990s, the district went four years without a tax increase, Wolf said. Once directors began planning for school renovations, taxes went up. About 21 mills under the county's previous tax assessment ratio -- 7 new mills -- were needed for debt service but only 19 old mills were used to pay down the debt, he said. Taxes for general operations have gone up only about 7 new mills in almost a decade, he said.

Wolf said the budget is merely a spending plan and if things change, directors can deviate from it.