Greenville Area School District began operating this week under its 2002-03 budget, a $14,060,864 plan passed last month by school directors that calls for a 3-percent spending cut but a 1-mill hike in property taxes.

The tax increase means $15.42 more in taxes for Greenville residents, $19.40 more for Hempfield Township residents and $25.19 more for West Salem Township residents.

A mill is $1 for every $1,000 of assessed property value. At 48êmills, a home assessed at $15,000 carries a tax bill of $725 -- compared to the $710 that it carried last school year.

To soften the tax burden, the district made across-the-board spending cuts, used more than $400,000 from its general fund and eliminated three teaching positions -- of eight recent retirements, the district did not fill two elementary teaching positions and one in special education. The district also refinanced a bond issued for recent school renovations to reduce the debt payments.