The Pittsburgh Public Schools' preliminary budget for 2009, released yesterday, would hold the line on taxes for the eighth year in a row.

Spending would total $526.3 million, $300,000 less than this year.

Because revenues are projected to total only $512.9 million, the district would have to take about $13.4 million from its reserve fund to balance the budget.

Also, to hold spending at $526.3 million, officials said they must cut $7.7 million from central offices and $2.7 million from the district's 65 schools.

Among other cuts, about 25 positions -- most of them currently vacant -- would be eliminated from central offices. Chief Financial Officer Christopher Berdnik declined to estimate how many positions would be cut at schools.

But he said schools would be expected to trim expenses in proportion to the enrollment declines they've experienced. The drops vary by school, but the district overall is down about 5.7 percent, or 1,616 students in kindergarten through 12th grade, for 2008-09.

Millage would remain at 13.92. A mill generates about $12.1 million in tax revenue.

Mr. Berdnik said the budget wouldn't be balanced "on the backs of kids."

He said the district would maintain a student-teacher ratio of 14-to-1 and noted the percentage of the budget allocated to instruction-related activities would increase from 54.8 percent to 55.4 percent.

He noted cuts at schools would not take effect until the 2009-10 school year.

The school board will hold a special public hearing on the preliminary budget at noon Dec. 2 at central offices in Oakland, and residents also may comment at the board's regular public hearing at 7 p.m. Dec. 8. The board is scheduled to vote on the budget Dec. 17.

The district yesterday lauded the work it has done to get its financial house in order, noting the $13.4 million deficit for 2009 pales beside the $72 million hole looming in 2005. Mr. Berdnik said the district has been able to repair its finances despite flat tax revenues, increasing operating costs and the need to allocate money to projects designed to increase student achievement.

Charter schools in 2009 are projected to cost the district about $35.8 million, up from about $27.7 million this year.

Bus transportation will cost the district about $23.9 million, up from $20.9 million this year.

The state about four years ago began to shift some taxes from the district to the financially strapped city.

The shift next year will cost the district about $20 million, said Mr. Berdnik and Pete Camarda, executive director of budget development and management services.

The district would have about $46.6 million left in its reserve fund by Dec. 31, 2009.

Mr. Berdnik and Pittsburgh school Superintendent Mark Roosevelt said the district must continue to cut costs so it doesn't have to keep tapping reserves.

"The decisions we make now through 2010 are critical to the district's financial stability," Mr. Roosevelt said in a statement.