The Methacton School Board has approved a budget that calls for more than $91 million in spending and a real estate tax increase of a little over 5.5 percent. The largest item, of more than $2 million, goes for opening and paying debt service on the new Skyview Upper Elementary School.  Health care costs are going up by more than $1.2 million, and the contribution to the pension plan is going up by nearly $800,000.  The average homeowner will pay about $235 more.  Construction of the new school is nearly finished, and it will open for fifth and sixth graders in September.