The West York school board is considering a budget with a possible 2.1 percent tax increase for the 2012-13 school year.
That budget would use $4.5 million from the district's capital reserve fund to cover a deficit, a proposal that concerns at least one board member.
The 2.1 percent tax hike is the highest the district can adopt without voter approval or a special exception from the state.
A tax hike of that amount would mean $63 in additional property taxes for the owner of a $150,000 home. It would raise $497,000 for the district, taking the tax rate to 20.23 mills.
Board member Jeanne Herman said she is concerned shuffling some teachers from one elementary to another elementary might have a negative impact on class sizes.
But she was assured by Superintendent Emilie Lonardi that class sizes would remain steady.
"First grade at Wallace is very small and it is mostly standard practice for us to shuffle a few staff members to make sure we meet the needs of all of our students," she said.
Board member Todd Gettys said he is "gravely concerned" with the idea of using 25 percent of the district savings in one year.
"I think we should consider cutting some additional items before proceeding," Gettys said.
Gettys told the board he believes some expenditures could be put on hold, such as a $350,000 energy savings initiative and a $215,000 middle school lighting project, as well as a middle school lighting project for $215,000.
The board agreed to move forward with next week's vote on a proposed budget.
But those projects, and any upgrades to the tennis courts or track, will come back before the board for another approval before any money is spent.
The vote on the proposed final budget is set for 7 p.m. Tuesday in the middle school.