275.71 LEVY LIMITS.
Subdivision 1.MS 1998 [Expired]
Subdivision 1. Limit on levies.
Notwithstanding any other provision of law or municipal
charter to the contrary which authorize ad valorem taxes in excess of the limits established by
, the provisions of this section apply to local governmental units for all
purposes other than those for which special levies and special assessments are made.
Subd. 2.MS 1999 Supp [Expired]
Subd. 2. Levy limit base.
The levy limit base for a local governmental unit for taxes levied
in 2003 is equal to its adjusted levy limit base in the previous year, subject to any adjustments
, plus any aid amounts received in 2003 under section
minus the difference between its levy limit under subdivision 5 for taxes levied in 2002 and the
amount it actually levied under that subdivision in that year, and certified property tax replacement
aid payable in 2003 under section
Subd. 3.MS 1999 Supp [Expired]
Subd. 3. Adjustments for state takeovers.
(a) The levy limit base for each local unit of
government shall be adjusted to reflect the assumption by the state of financing for certain
government functions as indicated in this subdivision.
(b) For a county in a judicial district for which financing has not been transferred to the
state by January 1, 2001, the levy limit base for 2001 is permanently reduced by the amount of
the county's 2001 budget for court administration costs, as certified under section
, paragraph (b), net of the county's share of transferred fines and fees collected
by the district courts in the county for the same budget period.
(c) For a governmental unit which levied a tax in 2000 under section
, the levy limit base for 2001 is permanently reduced by an amount equal to the sum of the
governmental unit's taxes payable 2001 nondebt transit services levy plus the portion of its
2001 homestead and agricultural credit aid under section
273.1398, subdivision 2
to nondebt transit services.
(d) For counties in a judicial district in which the state assumed financing of mandated
services costs as defined in section
480.181, subdivision 4
, on July 1, 2001, the levy limit base for
taxes levied in 2001 is permanently reduced by an amount equal to one-half of the aid reduction
273.1398, subdivision 4a
, paragraph (g).
Subd. 4.MS 1999 Supp [Expired]
Subd. 4. Adjusted levy limit base.
(a) For taxes levied in 2003, the adjusted levy limit
base is equal to the levy limit base computed under subdivisions 2 and 3 or section
reduced by 40 percent of the difference between (1) the sum of 2003 certified aid payments,
except for amounts certified under subdivision 4a, paragraph
, before any reduction under Laws
2003, First Special Session chapter 21, articles 5 and 6, and (2) the sum of the aids paid in 2004
under those same sections, after any reductions in 2004 under Laws 2003, First Special Session
chapter 21, articles 5 and 6.
(b) For taxes levied in 2003 only, the adjusted levy limit base is increased by 60 percent of
the difference between a jurisdiction's market value credit in 2003 before any reductions under
Laws 2003, First Special Session chapter 21, articles 5 and 6, and its market value credit in 2004
after reductions in Laws 2003, First Special Session chapter 21, articles 5 and 6.
Subd. 5.MS 1998 [Expired]
Subd. 5. Property tax levy limit.
For taxes levied in 2003, the property tax levy limit for a
local governmental unit is equal to its adjusted levy limit base determined under subdivision 4
plus any additional levy authorized under section
, which is levied against net tax capacity,
reduced by the sum of (i) the total amount of aids and reimbursements that the local governmental
unit is certified to receive under sections
, except for the increases in city
aid bases in calendar year 2002 under section
477A.011, subdivision 36
, paragraphs (l), (n),
and (o), (ii) homestead and agricultural aids it is certified to receive under section
(iii) taconite aids under sections
including any aid which was required to
be placed in a special fund for expenditure in the next succeeding year, (iv) temporary court aid
273.1398, subdivision 4a
, and (v) estimated payments to the local governmental
unit under section
, adjusted for any error in estimation in the preceding year.
Subd. 6. Levies in excess of levy limits.
If the levy made by a city or county exceeds the levy
limit provided in sections
, except when the excess levy is due to the rounding of
the rate in accordance with section
, the county auditor shall only extend the amount of
taxes permitted under sections
, as provided for in section
History: 1Sp2001 c 5 art 16 s 7; 2002 c 377 art 6 s 6-8; 1Sp2003 c 19 art 2 s 47; 1Sp2003
c 21 art 7 s 2-5