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Minnesota Legislature

Office of the Revisor of Statutes

CHAPTER 275. TAXES; LEVY, EXTENSION

Table of Sections
SectionHeadnote
275.01LEVY IN SPECIFIC AMOUNTS.
275.011MILL RATE LEVY LIMITATIONS; CONVERSION FROM MILLS TO DOLLARS.
275.02STATE LEVY FOR BONDED DEBT; CERTIFICATION OF TAX RATE.
275.025STATE GENERAL TAX.
275.03Repealed, 1993 c 375 art 3 s 47
275.035Repealed, 1988 c 719 art 6 s 21
275.04Repealed, 1965 c 45 s 73
275.05Repealed, 1965 c 45 s 73
275.06Repealed, 1965 c 45 s 73
275.064Repealed, 1996 c 310 s 1
275.065PROPOSED PROPERTY TAXES; NOTICE.
275.066SPECIAL TAXING DISTRICTS; DEFINITION.
275.067SPECIAL TAXING DISTRICTS; ORGANIZATION DATE; CERTIFICATION OF LEVY OR SPECIAL ASSESSMENTS.
275.07CITY, TOWN, COUNTY, AND SCHOOL DISTRICT TAXES.
275.075OMISSION BY INADVERTENCE; CORRECTION.
275.077ERRORS BY COUNTY AUDITOR AFFECTING TOWNSHIP LEVY.
275.078Repealed, 1Sp2001 c 5 art 3 s 96
275.079COUNTY AUDITOR TO CALCULATE TAX RATE.
275.08AUDITOR TO FIX RATE.
275.081Repealed, 1988 c 719 art 5 s 81
275.082Repealed, 1988 c 719 art 5 s 81
275.09
275.091Repealed, 1984 c 593 s 46
275.092LOCAL ACTS LIMITING COUNTY LEVY OR APPROPRIATION.
275.10Repealed, 1979 c 153 s 2
275.11
275.12Repealed, Ex1971 c 31 art 20 s 25
275.121Local
275.122Expired
275.123Repealed, Ex1971 c 31 art 20 s 25
275.124REPORT OF CERTIFIED LEVY.
275.125
275.126Repealed, 1975 c 306 s 34
275.127Repealed, 1976 c 271 s 98 subd 1
275.128Repealed, 1989 c 329 art 9 s 34
275.13Expired
275.14CENSUS.
275.15Repealed, 2005 c 151 art 5 s 46
275.16COUNTY AUDITOR TO FIX AMOUNT OF LEVY.
275.161Repealed, 1984 c 593 s 46
275.17Local
275.18Local
275.19Local
275.20Local
275.21Local
275.22Repealed, 1967 c 584 s 1
275.23Repealed, 1984 c 593 s 46
275.24Repealed, 1976 c 44 s 70
275.25Repealed, 1969 c 9 s 100
275.26EXCESSIVE LEVY; INJUNCTION.
275.27CONTRACTS IN EXCESS VOID; LIABILITY OF OFFICERS.
275.28TAX LISTS.
275.29ABSTRACTS TO COMMISSIONER OF REVENUE.
275.295WETLANDS EXEMPTION; REPLACEMENT OF REVENUE.
275.30Repealed, 1974 c 14 s 1
275.31Repealed, 1980 c 437 s 19
275.32Repealed, 1980 c 437 s 19
275.33Repealed, 1980 c 437 s 19
275.34Repealed, 1980 c 437 s 19
275.35Repealed, 1980 c 437 s 19
275.36Repealed, 1976 c 44 s 70
275.37Repealed, 1953 c 29 s 1
275.38Expired
275.39Repealed, 1976 c 271 s 98 subd 1
275.40Expired
275.41Repealed, 1976 c 271 s 98 subd 1
275.42Repealed, 1976 c 271 s 98 subd 1
275.43Repealed, 1965 c 45 s 73
275.44Repealed, 1984 c 593 s 46
275.45Repealed, 1984 c 593 s 46
275.46Repealed, 1984 c 593 s 46
275.47Repealed, 1984 c 593 s 46
275.48ADDITIONAL TAX LEVIES IN CERTAIN TAXING DISTRICTS.
275.49Repealed, 1988 c 719 art 5 s 81
275.50
275.51
275.515Repealed, 3Sp1981 c 2 art 4 s 16
275.52Repealed, 1Sp1981 c 1 art 5 s 13
275.53
275.54Repealed, 1Sp1989 c 1 art 5 s 51
275.55Repealed, 1Sp1989 c 1 art 5 s 51
275.551Repealed, 1Sp1981 c 1 art 5 s 13
275.552Repealed, 1Sp1981 c 1 art 5 s 13
275.56Repealed, 1Sp1989 c 1 art 5 s 51
275.561Repealed, 1Sp1989 c 1 art 5 s 51
275.57Repealed, 1989 c 277 art 2 s 77
275.58
275.59Repealed, 1Sp1981 c 1 art 5 s 13
275.60LEVY OR BOND REFERENDUM; BALLOT NOTICE.
275.61VOTER APPROVED LEVY; MARKET VALUE.
275.62TAX LEVIES; REPORT TO THE COMMISSIONER OF REVENUE.
275.70LEVY LIMITATIONS; DEFINITIONS.
275.71LEVY LIMITS.
275.72LEVY LIMIT ADJUSTMENTS FOR CONSOLIDATION AND ANNEXATION.
275.73ELECTIONS FOR ADDITIONAL LEVIES.
275.74STATE REGULATION OF LEVIES.
275.75CHARTER EXEMPTION FOR AID LOSS.
275.01 LEVY IN SPECIFIC AMOUNTS.
All taxes shall be levied or voted in specific amounts and the rates percent shall be
determined from the amount of property as equalized by the state Board of Equalization each
year, except such general taxes as may be definitely fixed by law.
History: (2055) RL s 866
275.011 MILL RATE LEVY LIMITATIONS; CONVERSION FROM MILLS TO
DOLLARS.
    Subdivision 1. Determination of levy limit. The property tax levied for any purpose under a
special law that is not codified in Minnesota Statutes or a city charter provision and that is subject
to a mill rate limitation imposed by the special law or city charter provision, excluding levies
subject to mill rate limitations that use adjusted assessed values determined by the commissioner
of revenue under section 124.2131, must not exceed the following amount for the years specified:
(a) for taxes payable in 1988, the product of the applicable mill rate limitation imposed by
special law or city charter provision multiplied by the total assessed valuation of all taxable
property subject to the tax as adjusted by the provisions of Minnesota Statutes 1986, sections
272.64; 273.13, subdivision 7a; and 275.49;
(b) for taxes payable in 1989, the product of (1) the property tax levy limitation for the taxes
payable year 1988 determined under clause (a) multiplied by (2) an index for market valuation
changes equal to the assessment year 1988 total market valuation of all taxable property subject
to the tax divided by the assessment year 1987 total market valuation of all taxable property
subject to the tax; and
(c) for taxes payable in 1990 and subsequent years, the product of (1) the property tax levy
limitation for the previous year determined pursuant to this subdivision multiplied by (2) an index
for market valuation changes equal to the total market valuation of all taxable property subject
to the tax for the current assessment year divided by the total market valuation of all taxable
property subject to the tax for the previous assessment year.
For the purpose of determining the property tax levy limitation for the taxes payable year
1988 and subsequent years under this subdivision, "total market valuation" means the total market
valuation of all taxable property subject to the tax without valuation adjustments for fiscal
disparities (chapters 276A and 473F), tax increment financing (sections 469.174 to 469.179), or
powerline credit (section 273.425).
    Subd. 2. Construction of mill rate levy limit. A mill rate levy limitation imposed by a
special law or city charter provision that is presently in effect, excluding those mill rate levy
limitations that use adjusted assessed values determined by the commissioner of revenue under
section 124.2131, shall be construed to allow no more and no less property taxes than the amount
determined under this section.
    Subd. 3. County capital improvement mill limits. For purposes of determining the mill rate
limits applicable to county capital improvement programs under section 373.40, the mill rate limit
applicable to the county must be divided by 0.45 and multiplied by the county's assessed value for
taxes payable in 1988. The resulting dollar amount must be used in determining the limitation
under the procedures provided by this section.
History: 1988 c 719 art 5 s 36; 1989 c 277 art 4 s 21,22; 1989 c 329 art 13 s 8; 1997 c
31 art 3 s 8; 1998 c 254 art 1 s 78
275.02 STATE LEVY FOR BONDED DEBT; CERTIFICATION OF TAX RATE.
A state tax for bonded debt pursuant to the Minnesota Constitution, article XI, shall be levied
on the tax capacity of all taxable property in the state. The rate of the tax shall be certified by
the state auditor to each county auditor on or before November 1 annually. The tax under this
section is not treated as a local tax rate under section 469.177.
History: (2056) RL s 867; 1935 c 282; Ex1959 c 70 art 2 s 1; 1965 c 45 s 49; 1984 c 593 s
33; 1Sp2001 c 5 art 3 s 45
275.025 STATE GENERAL TAX.
    Subdivision 1. Levy amount. The state general levy is levied against commercial-industrial
property and seasonal residential recreational property, as defined in this section. The state general
levy base amount is $592,000,000 for taxes payable in 2002. For taxes payable in subsequent
years, the levy base amount is increased each year by multiplying the levy base amount for the
prior year by the sum of one plus the rate of increase, if any, in the implicit price deflator for
government consumption expenditures and gross investment for state and local governments
prepared by the Bureau of Economic Analysts of the United States Department of Commerce for
the 12-month period ending March 31 of the year prior to the year the taxes are payable. The tax
under this section is not treated as a local tax rate under section 469.177 and is not the levy of a
governmental unit under chapters 276A and 473F.
The commissioner shall increase or decrease the preliminary or final rate for a year as
necessary to account for errors and tax base changes that affected a preliminary or final rate
for either of the two preceding years. Adjustments are allowed to the extent that the necessary
information is available to the commissioner at the time the rates for a year must be certified, and
for the following reasons:
(1) an erroneous report of taxable value by a local official;
(2) an erroneous calculation by the commissioner; and
(3) an increase or decrease in taxable value for commercial-industrial or seasonal residential
recreational property reported on the abstracts of tax lists submitted under section 275.29 that was
not reported on the abstracts of assessment submitted under section 270C.89 for the same year.
The commissioner may, but need not, make adjustments if the total difference in the tax levied for
the year would be less than $100,000.
    Subd. 2. Commercial-industrial tax capacity. For the purposes of this section,
"commercial-industrial tax capacity" means the tax capacity of all taxable property classified as
class 3 or class 5(1) under section 273.13, except for electric generation attached machinery under
class 3 and property described in section 473.625. County commercial-industrial tax capacity
amounts are not adjusted for the captured net tax capacity of a tax increment financing district
under section 469.177, subdivision 2, the net tax capacity of transmission lines deducted from a
local government's total net tax capacity under section 273.425, or fiscal disparities contribution
and distribution net tax capacities under chapter 276A or 473F.
    Subd. 3. Seasonal residential recreational tax capacity. For the purposes of this section,
"seasonal residential recreational tax capacity" means the tax capacity of tier III of class 1c under
section 273.13, subdivision 22, and all class 4c(1) property under section 273.13, subdivision 25,
except that the first $76,000 of market value of each noncommercial class 4c(1) property has a tax
capacity for this purpose equal to 40 percent of its tax capacity under section 273.13.
    Subd. 4. Apportionment and levy of state general tax. Ninety-five percent of the state
general tax must be levied by applying a uniform rate to all commercial-industrial tax capacity
and five percent of the state general tax must be levied by applying a uniform rate to all seasonal
residential recreational tax capacity. On or before October 1 each year, the commissioner of
revenue shall certify the preliminary state general levy rates to each county auditor that must be
used to prepare the notices of proposed property taxes for taxes payable in the following year. By
January 1 of each year, the commissioner shall certify the final state general levy rate to each
county auditor that shall be used in spreading taxes.
History: 1Sp2001 c 5 art 3 s 46; 2003 c 127 art 5 s 24-26; 1Sp2003 c 21 art 4 s 5; 2005
c 151 art 2 s 17; 1Sp2005 c 3 art 1 s 19,20
275.03 [Repealed, 1993 c 375 art 3 s 47]
275.035 [Repealed, 1988 c 719 art 6 s 21]
275.04 [Repealed, 1965 c 45 s 73]
275.05 [Repealed, 1965 c 45 s 73]
275.06 [Repealed, 1965 c 45 s 73]
275.064 [Repealed, 1996 c 310 s 1]
275.065 PROPOSED PROPERTY TAXES; NOTICE.
    Subdivision 1. Proposed levy. (a) Notwithstanding any law or charter to the contrary, on or
before September 15, each taxing authority, other than a school district, shall adopt a proposed
budget and shall certify to the county auditor the proposed or, in the case of a town, the final
property tax levy for taxes payable in the following year.
    (b) On or before September 30, each school district that has not mutually agreed with its
home county to extend this date shall certify to the county auditor the proposed property tax
levy for taxes payable in the following year. Each school district that has agreed with its home
county to delay the certification of its proposed property tax levy must certify its proposed
property tax levy for the following year no later than October 7. The school district shall certify
the proposed levy as:
    (1) a specific dollar amount by school district fund, broken down between voter-approved
and non-voter-approved levies and between referendum market value and tax capacity levies; or
    (2) the maximum levy limitation certified by the commissioner of education according
to section 126C.48, subdivision 1.
    (c) If the board of estimate and taxation or any similar board that establishes maximum tax
levies for taxing jurisdictions within a first class city certifies the maximum property tax levies for
funds under its jurisdiction by charter to the county auditor by September 15, the city shall be
deemed to have certified its levies for those taxing jurisdictions.
    (d) For purposes of this section, "taxing authority" includes all home rule and statutory
cities, towns, counties, school districts, and special taxing districts as defined in section 275.066.
Intermediate school districts that levy a tax under chapter 124 or 136D, joint powers boards
established under sections 123A.44 to 123A.446, and Common School Districts No. 323,
Franconia, and No. 815, Prinsburg, are also special taxing districts for purposes of this section.
    Subd. 1a. Overlapping jurisdictions. In the case of a taxing authority lying in two or more
counties, the home county auditor shall certify the proposed levy and the proposed local tax rate to
the other county auditor by October 5, unless the home county has agreed to delay the certification
of its proposed property tax levy, in which case the home county auditor shall certify the proposed
levy and the proposed local tax rate to the other county auditor by October 10. The home county
auditor must estimate the levy or rate in preparing the notices required in subdivision 3, if the
other county has not certified the appropriate information. If requested by the home county
auditor, the other county auditor must furnish an estimate to the home county auditor.
    Subd. 1b.[Repealed, 1992 c 511 art 3 s 9]
    Subd. 1c. Levy; shared, merged, consolidated services. If two or more taxing authorities
are in the process of negotiating an agreement for sharing, merging, or consolidating services
between those taxing authorities at the time the proposed levy is to be certified under subdivision
1, each taxing authority involved in the negotiation shall certify its total proposed levy as
provided in that subdivision, including a notification to the county auditor of the specific service
involved in the agreement which is not yet finalized. The affected taxing authorities may amend
their proposed levies under subdivision 1 until October 10 for levy amounts relating only to the
specific service involved.
    Subd. 2.[Repealed, 1Sp1989 c 1 art 9 s 85]
    Subd. 3. Notice of proposed property taxes. (a) The county auditor shall prepare and the
county treasurer shall deliver after November 10 and on or before November 24 each year, by first
class mail to each taxpayer at the address listed on the county's current year's assessment roll, a
notice of proposed property taxes.
    (b) The commissioner of revenue shall prescribe the form of the notice.
    (c) The notice must inform taxpayers that it contains the amount of property taxes each
taxing authority proposes to collect for taxes payable the following year. In the case of a town, or
in the case of the state general tax, the final tax amount will be its proposed tax. In the case of
taxing authorities required to hold a public meeting under subdivision 6, the notice must clearly
state that each taxing authority, including regional library districts established under section
134.201, and including the metropolitan taxing districts as defined in paragraph (i), but excluding
all other special taxing districts and towns, will hold a public meeting to receive public testimony
on the proposed budget and proposed or final property tax levy, or, in case of a school district, on
the current budget and proposed property tax levy. It must clearly state the time and place of each
taxing authority's meeting, a telephone number for the taxing authority that taxpayers may call if
they have questions related to the notice, and an address where comments will be received by mail.
    (d) The notice must state for each parcel:
    (1) the market value of the property as determined under section 273.11, and used for
computing property taxes payable in the following year and for taxes payable in the current year
as each appears in the records of the county assessor on November 1 of the current year; and, in
the case of residential property, whether the property is classified as homestead or nonhomestead.
The notice must clearly inform taxpayers of the years to which the market values apply and that
the values are final values;
    (2) the items listed below, shown separately by county, city or town, and state general tax,
net of the residential and agricultural homestead credit under section 273.1384, voter approved
school levy, other local school levy, and the sum of the special taxing districts, and as a total of
all taxing authorities:
    (i) the actual tax for taxes payable in the current year; and
    (ii) the proposed tax amount.
    If the county levy under clause (2) includes an amount for a lake improvement district as
defined under sections 103B.501 to 103B.581, the amount attributable for that purpose must be
separately stated from the remaining county levy amount.
    In the case of a town or the state general tax, the final tax shall also be its proposed tax unless
the town changes its levy at a special town meeting under section 365.52. If a school district has
certified under section 126C.17, subdivision 9, that a referendum will be held in the school
district at the November general election, the county auditor must note next to the school district's
proposed amount that a referendum is pending and that, if approved by the voters, the tax amount
may be higher than shown on the notice. In the case of the city of Minneapolis, the levy for
Minneapolis Park and Recreation shall be listed separately from the remaining amount of the
city's levy. In the case of the city of St. Paul, the levy for the St. Paul Library Agency must be
listed separately from the remaining amount of the city's levy. In the case of Ramsey County, any
amount levied under section 134.07 may be listed separately from the remaining amount of the
county's levy. In the case of a parcel where tax increment or the fiscal disparities areawide tax
under chapter 276A or 473F applies, the proposed tax levy on the captured value or the proposed
tax levy on the tax capacity subject to the areawide tax must each be stated separately and not
included in the sum of the special taxing districts; and
    (3) the increase or decrease between the total taxes payable in the current year and the
total proposed taxes, expressed as a percentage.
    For purposes of this section, the amount of the tax on homesteads qualifying under the senior
citizens' property tax deferral program under chapter 290B is the total amount of property tax
before subtraction of the deferred property tax amount.
    (e) The notice must clearly state that the proposed or final taxes do not include the following:
    (1) special assessments;
    (2) levies approved by the voters after the date the proposed taxes are certified, including
bond referenda and school district levy referenda;
    (3) a levy limit increase approved by the voters by the first Tuesday after the first Monday in
November of the levy year as provided under section 275.73;
    (4) amounts necessary to pay cleanup or other costs due to a natural disaster occurring
after the date the proposed taxes are certified;
    (5) amounts necessary to pay tort judgments against the taxing authority that become final
after the date the proposed taxes are certified; and
    (6) the contamination tax imposed on properties which received market value reductions for
contamination.
    (f) Except as provided in subdivision 7, failure of the county auditor to prepare or the county
treasurer to deliver the notice as required in this section does not invalidate the proposed or final
tax levy or the taxes payable pursuant to the tax levy.
    (g) If the notice the taxpayer receives under this section lists the property as nonhomestead,
and satisfactory documentation is provided to the county assessor by the applicable deadline, and
the property qualifies for the homestead classification in that assessment year, the assessor shall
reclassify the property to homestead for taxes payable in the following year.
    (h) In the case of class 4 residential property used as a residence for lease or rental periods
of 30 days or more, the taxpayer must either:
    (1) mail or deliver a copy of the notice of proposed property taxes to each tenant, renter, or
lessee; or
    (2) post a copy of the notice in a conspicuous place on the premises of the property.
    The notice must be mailed or posted by the taxpayer by November 27 or within three days of
receipt of the notice, whichever is later. A taxpayer may notify the county treasurer of the address
of the taxpayer, agent, caretaker, or manager of the premises to which the notice must be mailed
in order to fulfill the requirements of this paragraph.
    (i) For purposes of this subdivision, subdivisions 5a and 6, "metropolitan special taxing
districts" means the following taxing districts in the seven-county metropolitan area that levy
a property tax for any of the specified purposes listed below:
    (1) Metropolitan Council under section 473.132, 473.167, 473.249, 473.325, 473.446,
473.521, 473.547, or 473.834;
    (2) Metropolitan Airports Commission under section 473.667, 473.671, or 473.672; and
    (3) Metropolitan Mosquito Control Commission under section 473.711.
    For purposes of this section, any levies made by the regional rail authorities in the county of
Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington under chapter 398A shall be
included with the appropriate county's levy and shall be discussed at that county's public hearing.
    (j) The governing body of a county, city, or school district may, with the consent of the
county board, include supplemental information with the statement of proposed property taxes
about the impact of state aid increases or decreases on property tax increases or decreases and
on the level of services provided in the affected jurisdiction. This supplemental information
may include information for the following year, the current year, and for as many consecutive
preceding years as deemed appropriate by the governing body of the county, city, or school
district. It may include only information regarding:
    (1) the impact of inflation as measured by the implicit price deflator for state and local
government purchases;
    (2) population growth and decline;
    (3) state or federal government action; and
    (4) other financial factors that affect the level of property taxation and local services that the
governing body of the county, city, or school district may deem appropriate to include.
    The information may be presented using tables, written narrative, and graphic representations
and may contain instruction toward further sources of information or opportunity for comment.
    Subd. 3a.[Repealed, 1Sp2003 c 21 art 4 s 13]
    Subd. 4. Costs. If the reasonable cost of the county auditor's services and the cost of
preparing and mailing the notice required in this section exceed the amount distributed to the
county by the commissioner of revenue to administer this section, the taxing authority must
reimburse the county for the excess cost. The excess cost must be apportioned between taxing
jurisdictions as follows:
(1) one-third is allocated to the county;
(2) one-third is allocated to cities and towns within the county; and
(3) one-third is allocated to school districts within the county.
The amounts in clause (2) must be further apportioned among the cities and towns in the
proportion that the number of parcels in the city and town bears to the number of parcels in all the
cities and towns within the county. The amount in clause (3) must be further apportioned among
the school districts in the proportion that the number of parcels in the school district bears to the
number of parcels in all school districts within the county.
    Subd. 5.[Repealed, 1Sp1989 c 1 art 9 s 85]
    Subd. 5a. Public advertisement. (a) A city that has a population of more than 2,500, county,
a metropolitan special taxing district as defined in subdivision 3, paragraph (i), a regional library
district established under section 134.201, or school district shall advertise in a newspaper a
notice of its intent to adopt a budget and property tax levy or, in the case of a school district, to
review its current budget and proposed property taxes payable in the following year, at a public
hearing, if a public hearing is required under subdivision 6. The notice must be published not less
than two business days nor more than six business days before the hearing.
The advertisement must be at least one-eighth page in size of a standard-size or a tabloid-size
newspaper. The advertisement must not be placed in the part of the newspaper where legal
notices and classified advertisements appear. The advertisement must be published in an official
newspaper of general circulation in the taxing authority. The newspaper selected must be one
of general interest and readership in the community, and not one of limited subject matter. The
advertisement must appear in a newspaper that is published at least once per week.
For purposes of this section, the metropolitan special taxing district's advertisement must
only be published in the Minneapolis Star and Tribune and the Saint Paul Pioneer Press.
In addition to other requirements, a county and a city having a population of more than 2,500
must show in the public advertisement required under this subdivision the current local tax rate,
the proposed local tax rate if no property tax levy increase is adopted, and the proposed rate if the
proposed levy is adopted. For purposes of this subdivision, "local tax rate" means the city's or
county's net tax capacity levy divided by the city's or county's taxable net tax capacity.
(b) The advertisement for school districts, metropolitan special taxing districts, and regional
library districts must be in the following form, except that the notice for a school district may
include references to the current budget in regard to proposed property taxes.
"NOTICE OF
PROPOSED PROPERTY TAXES
(School District/Metropolitan
Special Taxing District/Regional
Library District) of .........
The governing body of ........ will soon hold budget hearings and vote on the property taxes for
(metropolitan special taxing district/regional library district services that will be provided in
(year)/school district services that will be provided in (year) and (year)).
NOTICE OF PUBLIC HEARING:
All concerned citizens are invited to attend a public hearing and express their opinions on the
proposed (school district/metropolitan special taxing district/regional library district) budget
and property taxes, or in the case of a school district, its current budget and proposed property
taxes, payable in the following year. The hearing will be held on (Month/Day/Year) at (Time) at
(Location, Address)."
(c) The advertisement for cities and counties must be in the following form.
"NOTICE OF PROPOSED
TOTAL BUDGET AND PROPERTY TAXES
The (city/county) governing body or board of commissioners will hold a public hearing to discuss
the budget and to vote on the amount of property taxes to collect for services the (city/county)
will provide in (year).
SPENDING: The total budget amounts below compare (city's/county's) (year) total actual budget
with the amount the (city/county) proposes to spend in (year).
(Year) Total Actual
Budget
Proposed (Year) Budget
Change from
(Year)-(Year)
$...........
$...........
.....%
TAXES: The property tax amounts below compare that portion of the current budget levied
in property taxes in (city/county) for (year) with the property taxes the (city/county) proposes
to collect in (year).
(Year) Property
Taxes
Proposed (Year)
Property Taxes
Change from
(Year)-(Year)
$...........
$...........
.....%
LOCAL TAX RATE COMPARISON: The current local tax rate, the local tax rate if no tax levy
increase is adopted, and the proposed local tax rate if the proposed levy is adopted.
(Year) Tax Rate
(Year) Tax Rate if NO
Levy Increase
(Year) Proposed
Tax Rate
...........
...........
.....
ATTEND THE PUBLIC HEARING
All (city/county) residents are invited to attend the public hearing of the (city/county) to express
your opinions on the budget and the proposed amount of (year) property taxes. The hearing
will be held on:
(Month/Day/Year/Time)
(Location/Address)
If the discussion of the budget cannot be completed, a time and place for continuing the discussion
will be announced at the hearing. You are also invited to send your written comments to:
(City/County)
(Location/Address)"
(d) For purposes of this subdivision, the budget amounts listed on the advertisement mean:
(1) for cities, the total government fund expenditures, as defined by the state auditor under
section 471.6965, less any expenditures for improvements or services that are specially assessed
or charged under chapter 429, 430, 435, or the provisions of any other law or charter; and
(2) for counties, the total government fund expenditures, as defined by the state auditor
under section 375.169, less any expenditures for direct payments to recipients or providers for
the human service aids listed below:
(i) Minnesota family investment program under chapters 256J and 256K;
(ii) medical assistance under sections 256B.041, subdivision 5, and 256B.19, subdivision 1;
(iii) general assistance medical care under section 256D.03, subdivision 6;
(iv) general assistance under section 256D.03, subdivision 2;
(v) emergency assistance under section 256J.48;
(vi) Minnesota supplemental aid under section 256D.36, subdivision 1;
(vii) preadmission screening under section 256B.0911, and alternative care grants under
section 256B.0913;
(viii) general assistance medical care claims processing, medical transportation and related
costs under section 256D.03, subdivision 4;
(ix) medical transportation and related costs under section 256B.0625, subdivisions 17 to 18a;
(x) group residential housing under section 256I.05, subdivision 8, transferred from programs
in clauses (iv) and (vi); or
(xi) any successor programs to those listed in clauses (i) to (x).
(e) A city with a population of over 500 but not more than 2,500 that is required to hold a
public hearing under subdivision 6 must advertise by posted notice as defined in section 645.12,
subdivision 1
. The advertisement must be posted at the time provided in paragraph (a). It must be
in the form required in paragraph (b).
(f) For purposes of this subdivision, the population of a city is the most recent population
as determined by the state demographer under section 4A.02.
(g) The commissioner of revenue, subject to the approval of the chairs of the house and
senate tax committees, shall prescribe the form and format of the advertisements required under
this subdivision.
    Subd. 6. Public hearing; adoption of budget and levy. (a) For purposes of this section, the
following terms shall have the meanings given:
(1) "Initial hearing" means the first and primary hearing held to discuss the taxing authority's
proposed budget and proposed property tax levy for taxes payable in the following year, or, for
school districts, the current budget and the proposed property tax levy for taxes payable in the
following year.
(2) "Continuation hearing" means a hearing held to complete the initial hearing, if the initial
hearing is not completed on its scheduled date.
(3) "Subsequent hearing" means the hearing held to adopt the taxing authority's final property
tax levy, and, in the case of taxing authorities other than school districts, the final budget, for
taxes payable in the following year.
(b) Between November 29 and December 20, the governing bodies of a city that has a
population over 500, county, metropolitan special taxing districts as defined in subdivision 3,
paragraph (i), and regional library districts shall each hold an initial public hearing to discuss and
seek public comment on its final budget and property tax levy for taxes payable in the following
year, and the governing body of the school district shall hold an initial public hearing to review
its current budget and proposed property tax levy for taxes payable in the following year. The
metropolitan special taxing districts shall be required to hold only a single joint initial public
hearing, the location of which will be determined by the affected metropolitan agencies. A city,
county, metropolitan special taxing district as defined in subdivision 3, paragraph (i), regional
library district established under section 134.201, or school district is not required to hold a public
hearing under this subdivision unless its proposed property tax levy for taxes payable in the
following year, as certified under subdivision 1, has increased over its final property tax levy for
taxes payable in the current year by a percentage that is greater than the percentage increase in
the implicit price deflator for government consumption expenditures and gross investment for
state and local governments prepared by the Bureau of Economic Analysts of the United States
Department of Commerce for the 12-month period ending March 31 of the current year.
(c) The initial hearing must be held after 5:00 p.m. if scheduled on a day other than Saturday.
No initial hearing may be held on a Sunday.
(d) At the initial hearing under this subdivision, the percentage increase in property taxes
proposed by the taxing authority, if any, and the specific purposes for which property tax revenues
are being increased must be discussed. During the discussion, the governing body shall hear
comments regarding a proposed increase and explain the reasons for the proposed increase. The
public shall be allowed to speak and to ask questions. At the public hearing, the school district
must also provide and discuss information on the distribution of its revenues by revenue source,
and the distribution of its spending by program area.
(e) If the initial hearing is not completed on its scheduled date, the taxing authority must
announce, prior to adjournment of the hearing, the date, time, and place for the continuation of the
hearing. The continuation hearing must be held at least five business days but no more than 14
business days after the initial hearing. A continuation hearing may not be held later than December
20 except as provided in paragraphs (f) and (g). A continuation hearing must be held after 5:00
p.m. if scheduled on a day other than Saturday. No continuation hearing may be held on a Sunday.
(f) The governing body of a county shall hold its initial hearing on the first Thursday in
December each year, and may hold additional initial hearings on other dates before December
20 if necessary for the convenience of county residents. If the county needs a continuation of
its hearing, the continuation hearing shall be held on the third Tuesday in December. If the third
Tuesday in December falls on December 21, the county's continuation hearing shall be held
on Monday, December 20.
(g) The metropolitan special taxing districts shall hold a joint initial public hearing on the
first Wednesday of December. A continuation hearing, if necessary, shall be held on the second
Wednesday of December even if that second Wednesday is after December 10.
(h) The county auditor shall provide for the coordination of initial and continuation hearing
dates for all school districts and cities within the county to prevent conflicts under clauses
(i) and (j).
(i) By August 10, each school board and the board of the regional library district shall certify
to the county auditors of the counties in which the school district or regional library district is
located the dates on which it elects to hold its initial hearing and any continuation hearing. If a
school board or regional library district does not certify these dates by August 10, the auditor
will assign the initial and continuation hearing dates. The dates elected or assigned must not
conflict with the initial and continuation hearing dates of the county or the metropolitan special
taxing districts.
(j) By August 20, the county auditor shall notify the clerks of the cities within the county of
the dates on which school districts and regional library districts have elected to hold their initial
and continuation hearings. At the time a city certifies its proposed levy under subdivision 1 it shall
certify the dates on which it elects to hold its initial hearing and any continuation hearing. Until
September 15, the first and second Mondays of December are reserved for the use of the cities. If
a city does not certify its hearing dates by September 15, the auditor shall assign the initial and
continuation hearing dates. The dates elected or assigned for the initial hearing must not conflict
with the initial hearing dates of the county, metropolitan special taxing districts, regional library
districts, or school districts within which the city is located. To the extent possible, the dates of the
city's continuation hearing should not conflict with the continuation hearing dates of the county,
metropolitan special taxing districts, regional library districts, or school districts within which the
city is located. This paragraph does not apply to cities of 500 population or less.
(k) The county initial hearing date and the city, metropolitan special taxing district, regional
library district, and school district initial hearing dates must be designated on the notices required
under subdivision 3. The continuation hearing dates need not be stated on the notices.
(l) At a subsequent hearing, each county, school district, city over 500 population, and
metropolitan special taxing district may amend its proposed property tax levy and must adopt a
final property tax levy. Each county, city over 500 population, and metropolitan special taxing
district may also amend its proposed budget and must adopt a final budget at the subsequent
hearing. The final property tax levy must be adopted prior to adopting the final budget. A school
district is not required to adopt its final budget at the subsequent hearing. The subsequent hearing
of a taxing authority must be held on a date subsequent to the date of the taxing authority's initial
public hearing. If a continuation hearing is held, the subsequent hearing must be held either
immediately following the continuation hearing or on a date subsequent to the continuation
hearing. The subsequent hearing may be held at a regularly scheduled board or council meeting
or at a special meeting scheduled for the purposes of the subsequent hearing. The subsequent
hearing of a taxing authority does not have to be coordinated by the county auditor to prevent a
conflict with an initial hearing, a continuation hearing, or a subsequent hearing of any other taxing
authority. All subsequent hearings must be held prior to five working days after December 20 of
the levy year. The date, time, and place of the subsequent hearing must be announced at the initial
public hearing or at the continuation hearing.
(m) The property tax levy certified under section 275.07 by a city of any population, county,
metropolitan special taxing district, regional library district, or school district must not exceed
the proposed levy determined under subdivision 1, except by an amount up to the sum of the
following amounts:
(1) the amount of a school district levy whose voters approved a referendum to increase
taxes under section 123B.63, subdivision 3, or 126C.17, subdivision 9, after the proposed levy
was certified;
(2) the amount of a city or county levy approved by the voters after the proposed levy
was certified;
(3) the amount of a levy to pay principal and interest on bonds approved by the voters under
section 475.58 after the proposed levy was certified;
(4) the amount of a levy to pay costs due to a natural disaster occurring after the proposed levy
was certified, if that amount is approved by the commissioner of revenue under subdivision 6a;
(5) the amount of a levy to pay tort judgments against a taxing authority that become final
after the proposed levy was certified, if the amount is approved by the commissioner of revenue
under subdivision 6a;
(6) the amount of an increase in levy limits certified to the taxing authority by the
commissioner of education or the commissioner of revenue after the proposed levy was certified;
and
(7) the amount required under section 126C.55.
(n) This subdivision does not apply to towns and special taxing districts other than regional
library districts and metropolitan special taxing districts.
(o) Notwithstanding the requirements of this section, the employer is required to meet and
negotiate over employee compensation as provided for in chapter 179A.
    Subd. 6a. Approval of commissioner. (a) A taxing authority may appeal to the commissioner
of revenue for authorization to levy an amount over the amount of the proposed levy. The taxing
authority must provide evidence satisfactory to the commissioner that it has incurred costs for the
purposes specified in paragraph (b). The commissioner may approve an increase in the taxing
authority's levy of up to the amount of costs incurred or a lesser amount determined by the
commissioner. The commissioner's decision is final.
(b) A levy addition may be made under paragraph (a) for the following costs incurred after
the proposed levy is certified: (1) the unreimbursed costs to satisfy judgments rendered against the
taxing authority by a court of competent jurisdiction in a tort action in excess of $50,000 or ten
percent of the current year's proposed certified levy whichever is less; and (2) the costs incurred
in clean up of a natural disaster. For purposes of this subdivision, "natural disaster" includes
the occurrence or threat of widespread or severe damage, injury, or loss of life or property
resulting from causes such as earthquake, fire, flood, windstorm, wave action, oil spill, water
contamination, air contamination, or drought.
    Subd. 6b. Joint public hearings. Notwithstanding any other provision of law, any city with
a population of 10,000 and over, may conduct a more comprehensive public hearing than is
contained in subdivision 6 by including a board member from the county, a board member from
the school district located within the city's boundary, and a representative of the metropolitan
council, if the city is in the metropolitan area, as defined in section 473.121, subdivision 2, at
the city's public hearing. All provisions regarding the public hearings under subdivision 6 are
applicable to the joint public hearings under this subdivision.
Upon the adoption of a resolution by the governing body of the city to hold a joint hearing,
the city shall notify the county, the school district, and the Metropolitan Council if the city is in
the metropolitan area, of the decision to hold a joint public hearing and request a board member
from each of those taxing authorities, and the member or the designee of the Metropolitan
Council if applicable, to be at the joint hearing. If the city is located in more than one county, the
city may choose to request a county board member from each county or only from the county
containing the majority of the city's market value. If more than one school district is partially or
totally located within the city, the city may choose to request a school district board member from
each school district, or a board member only from the school district containing the majority of
the city's market value. If, as a result of requests under this subdivision, there are not sufficient
board members in the county or the school district to attend the joint hearing, the county or school
district may send a nonelected person working for its taxing authority to speak on the authority's
behalf. The city may also invite each state senator and representative who represents the city, or a
portion of the city, to come to the joint hearing.
The primary purpose of the joint hearing is to discuss the city's budget and property tax levy.
The county and school district officials, and Metropolitan Council representative, if the city is in
the metropolitan area, should be prepared to answer questions relevant to its budget and levy and
the effect that its levy has on the property owners in the city.
If a city conducts a hearing under this subdivision, this hearing is in lieu of the initial hearing
required under subdivision 6. However, the city is still required to adopt its proposed property tax
levy at a subsequent hearing as provided under subdivision 6. The hearings under this subdivision
do not relieve a county, school district, or the Metropolitan Council of the requirement to hold its
individual hearing under subdivision 6.
    Subd. 7. Certification of compliance. At the time the taxing authority certifies its tax levy
under section 275.07, it shall certify to the commissioner of revenue its compliance with this
section. The certification must contain the information required by the commissioner of revenue to
determine compliance with this section. If the commissioner determines that the taxing authority
has failed to substantially comply with the requirements of this section, the commissioner of
revenue shall notify the county auditor. The decision of the commissioner is final. When fixing
rates under section 275.08 for a taxing authority that has not complied with this section, the
county auditor must use the taxing authority's previous year's levy, plus any additional amounts
necessary to pay principal and interest on general obligation bonds of the taxing authority for
which its taxing powers have been pledged if the bonds were issued before 1989.
    Subd. 8. Hearing. Notwithstanding any other provision of law, Ramsey County, the city of
St. Paul, and Independent School District No. 625 are authorized to and shall hold their initial
public hearing jointly. The hearing must be held on the second Tuesday of December each year.
The advertisement required in subdivision 5a may be a joint advertisement. The hearing is
otherwise subject to the requirements of this section.
Ramsey County is authorized to hold an additional initial hearing or hearings as provided
under this section, provided that any additional hearings must not conflict with the initial or
continuation hearing dates of the other taxing districts. However, if Ramsey County elects not
to hold such additional initial hearing or hearings, the joint initial hearing required by this
subdivision must be held in a St. Paul location convenient to residents of Ramsey County.
    Subd. 9. Aitkin County and school district hearing. Notwithstanding any other law, Aitkin
County and Independent School District No. 1, and the city of Aitkin, or any two of them, may
hold their initial public hearing jointly. The hearing must be held on the second Tuesday of
December each year. The advertisement required in subdivision 5a may be a joint advertisement.
The hearing is otherwise subject to the requirements of this section.
    Subd. 10. Nobles County; joint initial public hearing. Notwithstanding any other law,
Nobles County, the city of Worthington, and Independent School District No. 518, Worthington,
or any two of them, may hold their initial public hearing jointly. The hearing must be held on the
second Tuesday of December each year. The advertisement required in subdivision 5a may be a
joint advertisement. The hearing is otherwise subject to the requirements of this section.
History: 1988 c 719 art 5 s 30; 1Sp1989 c 1 art 2 s 11; art 9 s 31-38; 1990 c 604 art 3 s
23-26; 1991 c 130 s 28,37; 1991 c 199 art 2 s 20; 1991 c 265 art 9 s 64-66; 1991 c 291 art 5 s
1-3; 1992 c 499 art 8 s 21; art 12 s 24,29; 1992 c 511 art 3 s 2-7; art 5 s 8; 1992 c 603 s 24; 1993
c 224 art 1 s 30; 1993 c 271 s 3; 1993 c 375 art 3 s 24; art 7 s 9-12,29; art 12 s 10; 1994 c 416
art 1 s 25-27; 1994 c 510 art 1 s 8; 1994 c 587 art 3 s 10; art 7 s 5; 1994 c 628 art 3 s 23,24;
1995 c 264 art 3 s 14,15; art 4 s 4; art 16 s 12; 1Sp1995 c 3 art 1 s 52; art 16 s 13; 1996 c 305
art 1 s 60; 1996 c 455 art 5 s 1,2; 1996 c 471 art 3 s 16-18,52; art 11 s 2; 1997 c 31 art 3 s 9;
1997 c 231 art 4 s 1-8,12; art 14 s 2; 1998 c 254 art 1 s 79; 1998 c 389 art 3 s 12,13; 1998 c
397 art 11 s 3; 1999 c 159 s 126; 2000 c 260 s 44; 1Sp2001 c 5 art 3 s 47-49; 2002 c 377 art 4 s
22; 2002 c 390 s 2; 2003 c 130 s 12; 1Sp2003 c 21 art 4 s 6; 2004 c 294 art 1 s 9; 1Sp2005 c
3 art 1 s 21-24; 2007 c 121 art 2 s 1; 2007 c 146 art 5 s 9,10
NOTE:The amendment to subdivision 3 by Laws 2007, chapter 121, article 2, section 1,
is effective the day after the transactional documents have been fully executed and certificates
of local approval have been filed by the Minneapolis Library Board, the city of Minneapolis,
and Hennepin County in compliance with Minnesota Statutes, section 645.021, subdivision 3.
The Minneapolis Library Board, the city of Minneapolis, and Hennepin County must not file
a certificate of local approval until the Minneapolis Library Board, the city of Minneapolis,
and the exclusive representatives of at least 80 percent of the represented Minneapolis library
employees have reached an agreement addressing the impact of the merger on employees. Laws
2007, chapter 121, article 2, section 6.
275.066 SPECIAL TAXING DISTRICTS; DEFINITION.
For the purposes of property taxation and property tax state aids, the term "special taxing
districts" includes the following entities:
(1) watershed districts under chapter 103D;
(2) sanitary districts under sections 115.18 to 115.37;
(3) regional sanitary sewer districts under sections 115.61 to 115.67;
(4) regional public library districts under section 134.201;
(5) park districts under chapter 398;
(6) regional railroad authorities under chapter 398A;
(7) hospital districts under sections 447.31 to 447.38;
(8) St. Cloud Metropolitan Transit Commission under sections 458A.01 to 458A.15;
(9) Duluth Transit Authority under sections 458A.21 to 458A.37;
(10) regional development commissions under sections 462.381 to 462.398;
(11) housing and redevelopment authorities under sections 469.001 to 469.047;
(12) port authorities under sections 469.048 to 469.068;
(13) economic development authorities under sections 469.090 to 469.1081;
(14) Metropolitan Council under sections 473.123 to 473.549;
(15) Metropolitan Airports Commission under sections 473.601 to 473.680;
(16) Metropolitan Mosquito Control Commission under sections 473.701 to 473.716;
(17) Morrison County Rural Development Financing Authority under Laws 1982, chapter
437, section 1;
(18) Croft Historical Park District under Laws 1984, chapter 502, article 13, section 6;
(19) East Lake County Medical Clinic District under Laws 1989, chapter 211, sections 1 to 6;
(20) Floodwood Area Ambulance District under Laws 1993, chapter 375, article 5, section
39;
(21) Middle Mississippi River Watershed Management Organization under sections
103B.211 and 103B.241;
(22) emergency medical services special taxing districts under section 144F.01;
(23) a county levying under the authority of section 103B.241, 103B.245, or 103B.251;
(24) Southern St. Louis County Special Taxing District; Chris Jensen Nursing Home under
Laws 2003, First Special Session chapter 21, article 4, section 12; and
(25) any other political subdivision of the state of Minnesota, excluding counties, school
districts, cities, and towns, that has the power to adopt and certify a property tax levy to the
county auditor, as determined by the commissioner of revenue.
History: 1994 c 416 art 1 s 28; 1995 c 186 s 54; 1995 c 236 s 2; 2000 c 490 art 5 s 17;
1Sp2001 c 5 art 3 s 50; 1Sp2003 c 21 art 4 s 7

NOTE: The amendment to clause (22) by Laws 2001, First Special Session chapter 5,
article 3, section 50, is effective for taxes levied in 2002, payable in 2003, through taxes levied
in 2007, payable in 2008. Laws 2001, First Special Session chapter 5, article 3, section 50, the
effective date.
275.067 SPECIAL TAXING DISTRICTS; ORGANIZATION DATE; CERTIFICATION
OF LEVY OR SPECIAL ASSESSMENTS.
Special taxing districts as defined in section 275.066 organized on or before July 1 in a
calendar year may certify a levy to the county auditor in that same year for property taxes or
special assessments to be payable in the following calendar year to the extent that the special
taxing district is authorized by statute or special act to levy taxes or special assessments. Special
taxing districts organized after July 1 in a calendar year may not certify a levy of property taxes
or special assessments to the county auditor under the powers granted to them by statute or
special act until the following calendar year.
History: 1994 c 416 art 1 s 29
275.07 CITY, TOWN, COUNTY, AND SCHOOL DISTRICT TAXES.
    Subdivision 1. Certification of levy. (a) Except as provided under paragraph (b), the taxes
voted by cities, counties, school districts, and special districts shall be certified by the proper
authorities to the county auditor on or before five working days after December 20 in each year. A
town must certify the levy adopted by the town board to the county auditor by September 15 each
year. If the town board modifies the levy at a special town meeting after September 15, the town
board must recertify its levy to the county auditor on or before five working days after December
20. If a city, town, county, school district, or special district fails to certify its levy by that date,
its levy shall be the amount levied by it for the preceding year.
(b)(i) The taxes voted by counties under sections 103B.241, 103B.245, and 103B.251 shall
be separately certified by the county to the county auditor on or before five working days after
December 20 in each year. The taxes certified shall not be reduced by the county auditor by the
aid received under section 273.1398, subdivision 3. If a county fails to certify its levy by that date,
its levy shall be the amount levied by it for the preceding year.
(ii) For purposes of the proposed property tax notice under section 275.065 and the property
tax statement under section 276.04, for the first year in which the county implements the
provisions of this paragraph, the county auditor shall reduce the county's levy for the preceding
year to reflect any amount levied for water management purposes under clause (i) included
in the county's levy.
    Subd. 1a.[Repealed, 2004 c 228 art 3 s 18]
    Subd. 2. School district in more than one county. In school districts lying in more than one
county, the clerk shall certify the tax levied to the auditor of the county in which the administrative
offices of the school district are located.
    Subd. 3.[Repealed, 1993 c 375 art 4 s 21]
    Subd. 4. Report to commissioner. (a) On or before October 8 of each year, the county
auditor shall report to the commissioner of revenue the proposed levy certified by local units of
government under section 275.065, subdivision 1. If any taxing authorities have notified the
county auditor that they are in the process of negotiating an agreement for sharing, merging, or
consolidating services but that when the proposed levy was certified under section 275.065,
subdivision 1c
, the agreement was not yet finalized, the county auditor shall supply that
information to the commissioner when filing the report under this section and shall recertify the
affected levies as soon as practical after October 10.
(b) On or before January 15 of each year, the county auditor shall report to the commissioner
of revenue the final levy certified by local units of government under subdivision 1.
(c) The levies must be reported in the manner prescribed by the commissioner.
    Subd. 5.[Repealed, 2004 c 228 art 3 s 18]
History: (2058) RL s 869; 1973 c 123 art 5 s 7; 1977 c 423 art 4 s 5; 1978 c 764 s 101; 1987
c 268 art 6 s 36; art 7 s 40; 1988 c 719 art 5 s 31,32; 1989 c 277 art 2 s 37; 1Sp1989 c 1 art 3 s
23; art 4 s 1,2; art 9 s 39,40; 1990 c 480 art 7 s 17; 1990 c 604 art 3 s 27,28; art 4 s 5; 1993 c
375 art 3 s 25,26; art 4 s 6,7; 1Sp1993 c 1 art 2 s 6; 1994 c 416 art 1 s 65; 1994 c 465 art 3 s 73;
1995 c 264 art 11 s 6; 1996 c 471 art 3 s 19; 1997 c 231 art 4 s 9; 1998 c 389 art 3 s 14; 1Sp2001
c 5 art 3 s 51; 2004 c 228 art 3 s 10; 2005 c 151 art 5 s 28,29
275.075 OMISSION BY INADVERTENCE; CORRECTION.
Whenever the amount of taxes as levied and certified by the tax levying body of any
county, city, town, special taxing district, or school district has not been, as the result of error,
inadvertence, or from the estimates as provided in section 275.08, by the county auditor extended
and spread in conformity therewith, such tax levying body may include in its tax levy for the year
following, the whole or any part of the amount so omitted through error, inadvertence, or from
the estimates as provided in section 275.08, in addition to its current levy and in addition to and
notwithstanding any limitations to the contrary.
History: 1947 c 71 s 1; 1973 c 123 art 5 s 7; 1Sp1981 c 1 art 8 s 9; 1997 c 84 art 1 s 1
275.077 ERRORS BY COUNTY AUDITOR AFFECTING TOWNSHIP LEVY.
    Subdivision 1. Error in recording levy. If an error is made by a county auditor in recording
the levy of a township lower than the levy certified by the township, the governing body of the
county in which the error was made shall appropriate and disburse to the affected township
sufficient funds to make up for the difference created by the error within 30 days of notification of
the error.
    Subd. 2. Correction of levy amount. The difference between the correct levy and the
erroneous levy shall be added to the township levy for the subsequent levy year; provided that if
the amount of the difference exceeds 0.12089 percent of taxable market value, the excess shall
be added to the township levy for the second and later subsequent levy years, not to exceed an
additional levy of 0.12089 percent of taxable market value in any year, until the full amount of
the difference has been levied. The funds collected from the corrected levies shall be used to
reimburse the county for the payment required by subdivision 1.
History: 1979 c 16 s 1,2; 1989 c 277 art 4 s 23
275.078 [Repealed, 1Sp2001 c 5 art 3 s 96]
275.079 COUNTY AUDITOR TO CALCULATE TAX RATE.
The county auditor shall calculate the tax rate necessary to raise the required amount of the
various taxes on the net tax capacity of all property as returned by the commissioner and the
State Board of Equalization.
History: 2005 c 151 art 1 s 97
275.08 AUDITOR TO FIX RATE.
    Subdivision 1. Generally. The rate percent of all taxes, except the state tax and taxes the rate
of which may be fixed by law, shall be calculated and fixed by the county auditor according to
the limitations in this chapter hereinafter prescribed; provided, that if any county, city, town, or
school district shall return a greater amount than the prescribed rates will raise, the auditor shall
extend only such amount of tax as the limited rate will produce.
    Subd. 1a. Computation of tax capacity. For taxes payable in 1989, the county auditor shall
compute the gross tax capacity for each parcel according to the class rates specified in section
273.13. The gross tax capacity will be the appropriate class rate multiplied by the parcel's market
value. For taxes payable in 1990 and subsequent years, the county auditor shall compute the net
tax capacity for each parcel according to the class rates specified in section 273.13. The net tax
capacity will be the appropriate class rate multiplied by the parcel's market value.
    Subd. 1b. Computation of tax rates. The amounts certified to be levied against net tax
capacity under section 275.07 by an individual local government unit shall be divided by the total
net tax capacity of all taxable properties within the local government unit's taxing jurisdiction.
The resulting ratio, the local government's local tax rate, multiplied by each property's net tax
capacity shall be each property's net tax capacity tax for that local government unit before
reduction by any credits.
Any amount certified to the county auditor to be levied against market value shall be
divided by the total referendum market value of all taxable properties within the taxing district.
The resulting ratio, the taxing district's new referendum tax rate, multiplied by each property's
referendum market value shall be each property's new referendum tax before reduction by any
credits. For the purposes of this subdivision, "referendum market value" means the market value
as defined in section 126C.01, subdivision 3.
    Subd. 1c. Adjustment of local tax rates. After the local tax rate of a local government has
been determined pursuant to subdivision 1b, the auditor shall adjust the local government's local
tax rate within each unique taxing jurisdiction as defined in section 273.1398, subdivision 1, in
which the local government exercises taxing authority. The adjustment shall equal the unique
taxing jurisdiction's disparity reduction aids allocated to the local government pursuant to section
273.1398, subdivision 3, divided by the total tax capacity of all taxable property within the unique
taxing jurisdiction. The adjustment shall reduce the local tax rate of the local government within
the unique taxing jurisdiction for which the adjustment was calculated.
    Subd. 1d. Additional adjustment. If, after computing each local government's adjusted
local tax rate within a unique taxing jurisdiction pursuant to subdivision 1c, the auditor finds that
the total adjusted local tax rate of all local governments combined is less than 90 percent of
gross tax capacity for taxes payable in 1989 and 90 percent of net tax capacity for taxes payable
in 1990 and thereafter, the auditor shall increase each local government's adjusted local tax rate
proportionately so the total adjusted local tax rate of all local governments combined equals
90 percent. The total amount of the increase in tax resulting from the increased local tax rates
must not exceed the amount of disparity aid allocated to the unique taxing district under section
273.1398. The auditor shall certify to the Department of Revenue the difference between the
disparity aid originally allocated under section 273.1398, subdivision 3, and the amount necessary
to reduce the total adjusted local tax rate of all local governments combined to 90 percent. Each
local government's disparity reduction aid payment under section 273.1398, subdivision 6, must
be reduced accordingly.
    Subd. 1e.[Repealed, 1Sp2001 c 5 art 3 s 96]
    Subd. 2. Estimates. If, by January 15 of any year, the county auditor has not received from
another county auditor the local tax rate or gross tax capacity applicable to any taxing district lying
in two or more counties, the county auditor who has not received the necessary information may
levy taxes for the overlapping district by estimating the local tax rate or the gross tax capacity.
    Subd. 3. Assistance of county auditor. A county auditor who has not furnished the local tax
rate or gross tax capacity of property in the county by January 15 shall, on request, furnish the
county auditor of a county in the overlapping district an estimate of the tax capacities or the local
tax rate. The auditor may request the assistance of the county assessor in determining the estimate.
    Subd. 4. Subsequent adjustment. After the correct local tax rate or net tax capacity has
been certified, the amount of taxes over or under levied shall be computed and notice sent to each
affected taxing district. If the estimated tax levy exceeds the correct tax levy based on actual net
tax capacity and local tax rate, the county treasurer shall remit any amount of excess collected to
the affected taxing district. In the following levy year, the estimating county auditor shall adjust
the levy of the affected taxing district to compensate for the amount of variance.
In the event that the estimated tax levy is less than the correct tax levy based on actual net
tax capacity and local tax rate, the auditor shall adjust the levy of the affected taxing district as
provided in section 275.075.
History: (2059) RL s 870; 1Sp1981 c 1 art 8 s 10; 1986 c 444; 1988 c 719 art 5 s 33-35,84;
1989 c 1 s 2; 1989 c 329 art 13 s 20; 1Sp1989 c 1 art 2 s 11; art 9 s 41,42; 1991 c 291 art 1 s 27;
1995 c 264 art 11 s 7; 1996 c 471 art 3 s 20; 1997 c 251 s 19; 1998 c 397 art 11 s 3
275.081 [Repealed, 1988 c 719 art 5 s 81]
275.082 [Repealed, 1988 c 719 art 5 s 81]
275.09    Subdivision 1.[Repealed, 1984 c 593 s 46]
    Subd. 2.[Repealed, 1984 c 593 s 46]
    Subd. 3.[Repealed, 1983 c 342 art 3 s 9; 1984 c 593 s 46]
    Subd. 4.[Repealed, 1984 c 593 s 46]
275.091 [Repealed, 1984 c 593 s 46]
275.092 LOCAL ACTS LIMITING COUNTY LEVY OR APPROPRIATION.
Any special act for a single county relating to a limitation on the authority of a county
board to levy taxes or make an appropriation for a particular purpose, however stated in mills,
dollars, or a per capita amount, which is inconsistent with Laws 1973, chapter 583, sections 1
to 35 is superseded.
History: 1973 c 583 s 36
275.10 [Repealed, 1979 c 153 s 2]
275.11    Subdivision 1.[Repealed, 1Sp1989 c 1 art 5 s 51]
    Subd. 2.[Repealed, 1Sp1989 c 1 art 5 s 51]
    Subd. 3.MS 1957 [Repealed, 1961 c 500 s 2]
    Subd. 3.MS 1990 [Repealed, 1Sp1989 c 1 art 5 s 51]
    Subd. 4.[Repealed, 1Sp1989 c 1 art 5 s 51]
275.12 [Repealed, Ex1971 c 31 art 20 s 25]
275.121 [Local]
275.122 [Expired]
275.123 [Repealed, Ex1971 c 31 art 20 s 25]
275.124 REPORT OF CERTIFIED LEVY.
Prior to April 1 of each year, each county auditor shall report to the commissioner of
education on forms furnished by the commissioner, the amount of the certified levy made by each
school district within the county which has taxable property and any other information concerning
these levies that is deemed necessary by the commissioner.
History: 1969 c 1109 s 3; 1975 c 162 s 40; 1977 c 447 art 7 s 25; 1978 c 764 s 102; 1Sp1989
c 1 art 9 s 43; 1Sp1995 c 3 art 16 s 13; 2003 c 130 s 12
275.125    Subdivision 1.[Repealed, 1991 c 130 s 38]
    Subd. 1a.[Repealed, 1982 c 548 art 7 s 13]
    Subd. 2.[Repealed, 1973 c 683 s 30]
    Subd. 2a.[Renumbered 124A.03, subdivision 1]
    Subd. 2b.[Repealed, 1981 c 358 art 1 s 49]
    Subd. 2c.[Renumbered subd 2e]
    Subd. 2d.[Renumbered 124A.03, subd 2]
    Subd. 2e.[Renumbered 124A.03, subd 3]
    Subd. 2f.[Repealed, 3Sp1981 c 2 art 2 s 19]
    Subd. 2g.[Repealed, 1984 c 463 art 2 s 8]
    Subd. 2h.[Repealed, 1984 c 463 art 2 s 8]
    Subd. 2i.[Repealed, 1984 c 463 art 2 s 8]
    Subd. 2j.[Repealed, 1984 c 463 art 2 s 8 subd 2; 1Sp1985 c 12 art 1 s 37]
    Subd. 2k.[Renumbered 124A.03, subd 4]
    Subd. 2l.[Renumbered 124A.03, subd 5]
    Subd. 3.[Repealed, 1987 c 398 art 1 s 27]
    Subd. 4.[Renumbered 124.912, subdivision 1]
    Subd. 4a.[Repealed, 1991 c 130 s 38]
    Subd. 5.[Renumbered 124.226, subdivision 1]
    Subd. 5a.[Renumbered 124.226, subd 2]
    Subd. 5b.[Renumbered 124.226, subd 3]
    Subd. 5c.[Renumbered 124.226, subd 4]
    Subd. 5d.[Repealed, 1987 c 398 art 2 s 14]
    Subd. 5e.[Renumbered 124.226, subd 5]
    Subd. 5f.[Renumbered 124.226, subd 6]
    Subd. 5g.[Renumbered 124.226, subd 7]
    Subd. 5h.[Renumbered 124.226, subd 8]
    Subd. 5i.[Renumbered 124.226, subd 9]
    Subd. 6.[Repealed, 1979 c 334 art 1 s 27]
    Subd. 6a.[Renumbered 124.916, subd 3]
    Subd. 6b.[Repealed, 1983 c 314 art 1 s 23]
    Subd. 6c.[Repealed, 1983 c 314 art 1 s 23]
    Subd. 6d.[Repealed, 1983 c 314 art 1 s 23]
    Subd. 6e.[Renumbered 124.912, subd 2]
    Subd. 6f.[Repealed, 1989 c 329 art 1 s 18]
    Subd. 6h.[Renumbered 124.916, subd 4]
    Subd. 6i.[Renumbered 124.912, subd 3]
    Subd. 6j.[Renumbered 124.912, subd 6]
    Subd. 6k.[Renumbered 124.916, subdivision 1]
    Subd. 7.[Repealed, 1979 c 334 art 1 s 27]
    Subd. 7a.[Repealed, 1983 c 314 art 1 s 23]
    Subd. 7b.[Repealed, 1981 c 358 art 1 s 49]
    Subd. 7c.[Repealed, 1983 c 314 art 1 s 23]
    Subd. 7d.[Renumbered 124A.06, subd 3a; 124A.08, subd 3a; 124A.10, subd 3a; 124A.12,
subd 3a
; 124A.14, subd 5a]
    Subd. 7e.[Renumbered 124A.08, subd 5]
    Subd. 8.[Repealed, 1989 c 329 art 4 s 20]
    Subd. 8a.[Repealed, 1987 c 398 art 1 s 27]
    Subd. 8b.[Repealed, 1991 c 265 art 4 s 33]
    Subd. 8c.[Repealed, 1991 c 265 art 3 s 40]
    Subd. 8d.[Repealed, 1991 c 130 s 38; 1991 c 265 art 6 s 67]
    Subd. 8e.[Renumbered 124.912, subd 4]
    Subd. 8f.[Renumbered 124.912, subd 5]
    Subd. 9.[Renumbered 124.918, subd 8]
    Subd. 9a.[Renumbered 124.914, subdivision 1]
    Subd. 9b.[Renumbered 124.914, subd 2]
    Subd. 9c.[Renumbered 124.914, subd 3]
    Subd. 10.[Renumbered 124.918, subdivision 1]
    Subd. 11.[Repealed, 1976 c 271 s 98 subd 1]
    Subd. 11a.[Repealed, 1987 c 398 art 6 s 20]
    Subd. 11b.[Repealed, 1Sp1986 c 1 art 9 s 64]
    Subd. 11c.[Repealed, 1988 c 718 art 8 s 27]
    Subd. 11d.[Renumbered 124.91, subdivision 1]
    Subd. 11e.[Renumbered 124.91, subd 4]
    Subd. 11f.[Renumbered 124.91, subd 2]
    Subd. 11g.[Renumbered 124.91, subd 5]
    Subd. 11h.[Renumbered 124.91, subd 3]
    Subd. 12.[Repealed, 1987 c 398 art 6 s 20]
    Subd. 12a.[Renumbered 124.91, subd 6]
    Subd. 13.[Repealed, 1979 c 334 art 5 s 29]
    Subd. 14.[Repealed, 1981 c 358 art 5 s 47]
    Subd. 14a.[Renumbered 136C.411]
    Subd. 15.[Renumbered 124.918, subd 3]
    Subd. 16.[Repealed, 1Sp1986 c 1 art 9 s 64]
    Subd. 17.[Renumbered 124.918, subd 4]
    Subd. 18.[Renumbered 124.918, subd 2]
    Subd. 19.[Renumbered 124A.03, subd 6]
    Subd. 20.[Renumbered 124.918, subd 5]
    Subd. 21.[Renumbered 124.918, subd 7]
    Subd. 22.[Repealed, 1988 c 719 art 5 s 81]
    Subd. 23.[Renumbered 124.918, subd 6]
    Subd. 24.[Renumbered 124.916, subd 2]
    Subd. 25.[Renumbered 124.2716]
275.126 [Repealed, 1975 c 306 s 34]
275.127 [Repealed, 1976 c 271 s 98 subd 1]
275.128 [Repealed, 1989 c 329 art 9 s 34]
275.13 [Expired]
275.14 CENSUS.
The population of a school district must be as certified by the Department of Education from
the most recent federal census. In any year in which no federal census is taken pursuant to law
in any school district affected by sections 124D.20 and 124D.531 a population estimate may be
made and submitted to the state demographer for approval as hereinafter provided. The school
board of a school district, in case it desires a population estimate, shall pass a resolution by July 1
containing a current estimate of the population of the school district and shall submit the resolution
to the state demographer. The resolution shall describe the criteria on which the estimate is
based and shall be in a form and accompanied by the data prescribed by the state demographer.
The state demographer shall determine whether or not the criteria and process described in the
resolution provide a reasonable basis for the population estimate and shall inform the school
district of that determination within 30 days of receipt of the resolution. If the state demographer
determines that the criteria and process described in the resolution do not provide a reasonable
basis for the population estimate, the resolution shall be of no effect. If the state demographer
determines that the criteria and process do provide a reasonable basis for the population estimate,
the estimate shall be treated as the population of the school district for the purposes of sections
124D.20 and 124D.531 until the population of the school district has been established by the next
federal census or until a more current population estimate is prepared and approved as provided
herein, whichever occurs first. The state demographer shall establish guidelines for acceptable
population estimation criteria and processes. The state demographer shall issue advisory opinions
upon request in writing to cities or school districts as to proposed criteria and processes prior to
their implementation in an estimation. The advisory opinion shall be final and binding upon the
demographer unless the demographer can show cause why it should not be final and binding.
In the event that a census tract employed in taking a federal or local census overlaps two
or more school districts, the county auditor shall, on the basis of the best information available,
allocate the population of said census tract to the school districts involved.
History: (2064) 1921 c 417 s 4; 1951 c 447 s 1; 1961 c 593 s 1; 1971 c 16 s 1; 1971 c 783 s
1; 1973 c 123 art 5 s 7; 1980 c 487 s 3; 1985 c 65 s 1; 1989 c 329 art 4 s 16; 1Sp1989 c 1 art 5 s 9;
art 9 s 46; 1991 c 345 art 2 s 48; 1Sp1995 c 3 art 16 s 13; 2003 c 130 s 12; 1Sp2005 c 5 art 1 s 43
275.15 [Repealed, 2005 c 151 art 5 s 46]
275.16 COUNTY AUDITOR TO FIX AMOUNT OF LEVY.
If any such municipality shall return to the county auditor a levy greater than permitted by
chapters 123A, 123B, 124D, 126C, and 136C, sections 275.124 to 275.16, and 275.70 to 275.74,
such county auditor shall extend only such amount of taxes as the limitations herein prescribed
will permit; provided, if such levy shall include any levy for the payment of bonded indebtedness
or judgments, such levies for bonded indebtedness or judgments shall be extended in full, and the
remainder of the levies shall be reduced so that the total thereof, including levies for bonds and
judgments, shall not exceed such amount as the limitations herein prescribed will permit.
History: (2066) 1921 c 417 s 6; 1941 c 543 s 4; 1Sp1989 c 1 art 5 s 11; 1991 c 130 s 33;
1997 c 231 art 3 s 1,9; 1998 c 397 art 11 s 3; 1999 c 243 art 6 s 10; 2000 c 260 s 45; 1Sp2001 c 5
art 16 s 1; 1Sp2005 c 5 art 1 s 44
275.161 [Repealed, 1984 c 593 s 46]
275.17 [Local]
275.18 [Local]
275.19 [Local]
275.20 [Local]
275.21 [Local]
275.22 [Repealed, 1967 c 584 s 1]
275.23 [Repealed, 1984 c 593 s 46]
275.24 [Repealed, 1976 c 44 s 70]
275.25 [Repealed, 1969 c 9 s 100]
275.26 EXCESSIVE LEVY; INJUNCTION.
When any county board shall levy taxes for any purpose in excess of the amount allowed by
law, any taxpayer thereby affected, personally and for all other interested taxpayers in the county,
may bring an action against the treasurer, the auditor, and the board of such county, to enjoin the
collection of such taxes, and for an order requiring the defendants, or either of them, to correct the
levy, and for such other order as may be proper for the correction and adjustment of such taxes
and levy, notwithstanding that such taxpayers have a speedy and adequate remedy in the ordinary
course of law. When so corrected and adjusted, the taxes may be collected as other taxes.
History: (2069) RL s 873; 1986 c 444
275.27 CONTRACTS IN EXCESS VOID; LIABILITY OF OFFICERS.
It shall be unlawful for the authorities of any county, town, city, or school district, unless
expressly authorized by law, to contract any debt or incur any pecuniary liability for the payment
of either the principal or the interest of which, during the current or any subsequent year, it shall
be necessary to levy a rate of taxes higher than the maximum prescribed by law. Every such
contract shall be null and void in regard to any obligation thereby sought to be imposed upon
such corporation; but every officer, agent, or member thereof who participates in or authorizes the
making of such contract shall be individually liable for its performance. Every such officer or
agent who is present when such contract is made or authorized shall be deemed to participate in or
authorize the making thereof, as the case may be, unless the officer or agent enter or cause to be
entered a dissent therefrom in the records of such corporation.
History: (2070) RL s 874; 1973 c 123 art 5 s 7; 1986 c 444
275.28 TAX LISTS.
    Subdivision 1. Auditor to make. The county auditor shall make out the tax lists according to
the prescribed form, and to correspond with the assessment districts. The rate percent necessary
to raise the required amount of the various taxes shall be calculated on the net tax capacity of
property as determined by the state Board of Equalization, but, in calculating such rates, no rate
shall be used resulting in a fraction other than a decimal fraction, or less than a gross local tax rate
of .01 percent or a net local tax rate of .01 percent; and, in extending any tax, whenever it amounts
to the fractional part of a cent, it shall be made one cent. The tax lists shall also be made out to
correspond with the assessment books in reference to ownership and description of property, with
columns for the valuation and for the various items of tax included in the total amount of all taxes
set down opposite each description. The auditor shall enter both the state tax determined under
sections 275.02 and 275.025, and the local tax determined under section 275.08, on the tax lists.
The total ad valorem property tax for each description of property before credits is the sum of the
amounts of the various local taxes that apply to the parcel plus the amount of any applicable state
tax. Opposite each description which has been sold for taxes, and which is subject to redemption,
but not redeemed, shall be placed the words "sold for taxes." The amount of all special taxes shall
be entered in the proper columns, but the general taxes may be shown by entering the rate percent
of each tax at the head of the proper columns, without extending the same, in which case a
schedule of the rates percent of such taxes shall be made on the first page of each tax list. If the
auditor fails to enter on any such list before its delivery to the treasurer any tax levied, the tax
may be subsequently entered. The tax lists shall be deemed completed, and all taxes extended
thereon, as of January 1 annually.
    Subd. 2. Certificate of auditor. The auditor shall make in each assessment book or list
a certificate in the following form:
I, A.B., auditor of ............ county, and the state of Minnesota, do hereby certify that the
following is a correct list of the taxes levied on the real and personal property in the (town or
district, as the case may be) of ............ for the year ....... (being the same year the property was
assessed and the tax levied), to become payable in the year ....... .
Witness my hand and official seal this ...... day of ............, ....... .
.........................
County Auditor.
    Subd. 3. Designation of year of tax. Taxes on real and personal property shall be related
to and designated on the property tax statement by the year in which they become payable but
the liens shall relate back to the assessment date preceding except as otherwise provided. For
cash basis taxpayers, taxes on real and personal property shall relate to the year in which they
become payable. For accrual basis taxpayers, taxes on real and personal property shall relate
to the year in which the lien arose.
    Subd. 4. Unit card ledger counties. In any county in this state in which the county auditor
has elected to come under the provisions of section 273.03, subdivision 2, the auditor shall cause
to be prepared a record to be known as "Real estate assessment and tax list for the year ..............."
In addition to the information provided for in subdivision 1, to be shown in tax lists, there shall
also be included the amount of market value of land, building, and machinery, if any, and the total
market value assessed against each parcel of real estate contained in such lists.
In such counties the auditor shall make in each list a certificate in the following form:
"I, ..............., auditor of ............... county and State of Minnesota, do hereby certify that the
following is a correct list of the taxes levied on the real property, based on the total market value
indicated therein, in the (town or district, as the case may be) of .................. for the year ....... .
Witness my hand and official seal this ................... day of ............... .......
.........................
County Auditor."
History: (2071, 2072) RL s 875,876; 1963 c 39 s 1,2; 1963 c 781 s 5; 1965 c 545 s 1; 1969 c
323 s 1; 1973 c 458 s 1; 1975 c 339 s 8; 1980 c 607 art 2 s 18; 1986 c 444; 1988 c 719 art 5 s 84;
1989 c 277 art 4 s 24; 1989 c 329 art 15 s 20; 1Sp1989 c 1 art 2 s 11; art 9 s 47; 1993 c 375 art 2
s 1; 1998 c 254 art 1 s 107; 1Sp2001 c 5 art 3 s 52; 2002 c 379 art 1 s 65
275.29 ABSTRACTS TO COMMISSIONER OF REVENUE.
Not later than March 31, in each year, the county auditor shall make and transmit to the
commissioner of revenue, in such form as may be prescribed by the commissioner of revenue,
complete abstracts of the tax lists of the county, showing the number of acres of land assessed;
its value, including the structures thereon; the value of town and city lots, including structures;
the total value of all taxable personal property in the several assessment districts; the aggregate
amount of all taxable property in the county, and the total amount of taxes levied therein for state,
county, town, and all other purposes for that year.
History: (2073) RL s 877; 1974 c 86 s 1; 1975 c 46 s 4; 1Sp1989 c 1 art 9 s 48
275.295 WETLANDS EXEMPTION; REPLACEMENT OF REVENUE.
    Subdivision 1. Certification. The total amount of revenue lost as a result of the exemption
provided in section 272.02, subdivision 11, clause (iii), must be certified by the county auditor to
the commissioner of revenue and submitted to the commissioner as part of the abstract of tax
lists to be filed with the commissioner under the provisions of section 275.29. The amount of
revenue lost as a result of the exemption must be computed each year by applying the current
local tax rates of the taxing jurisdictions in which the wetlands are located to the net tax capacity
of the wetlands. Payment to the county for lost revenue must not be less than the revenue that
would have been received in taxes if the wetlands had a net tax capacity of 50 cents per acre.
The commissioner of revenue shall review the certification for accuracy and may make necessary
changes or return the certification to the county auditor for corrections.
    Subd. 2. Payment. Based on current year tax data reported in the abstracts of tax lists, the
commissioner of revenue shall annually determine the taxing district distribution of the amounts
certified under subdivision 1. The commissioner shall pay to each taxing district, other than school
districts, its total payment for the year at the time distributions are made under section 473H.10.
    Subd. 3. Appropriation. There is appropriated from the general fund to the commissioner
of revenue the amount necessary to make the payments required in subdivision 2. There is
appropriated from the general fund to the commissioner of education the amount necessary to
make the payments determined under subdivisions 1 and 2 for school districts.
History: 1991 c 354 art 4 s 7; 1993 c 375 art 3 s 27; 1997 c 31 art 3 s 10; 2003 c 130 s 12
275.30 [Repealed, 1974 c 14 s 1]
275.31 [Repealed, 1980 c 437 s 19]
275.32 [Repealed, 1980 c 437 s 19]
275.33 [Repealed, 1980 c 437 s 19]
275.34 [Repealed, 1980 c 437 s 19]
275.35 [Repealed, 1980 c 437 s 19]
275.36 [Repealed, 1976 c 44 s 70]
275.37 [Repealed, 1953 c 29 s 1]
275.38 [Expired]
275.39 [Repealed, 1976 c 271 s 98 subd 1]
275.40 [Expired]
275.41 [Repealed, 1976 c 271 s 98 subd 1]
275.42 [Repealed, 1976 c 271 s 98 subd 1]
275.43 [Repealed, 1965 c 45 s 73]
275.44 [Repealed, 1984 c 593 s 46]
275.45 [Repealed, 1984 c 593 s 46]
275.46 [Repealed, 1984 c 593 s 46]
275.47 [Repealed, 1984 c 593 s 46]
275.48 ADDITIONAL TAX LEVIES IN CERTAIN TAXING DISTRICTS.
When by virtue of chapter 278, sections 270C.86, 375.192, or otherwise, the net tax capacity
of a city or township for a taxable year is reduced after the taxes for the year have been spread by
the county auditor, and when the local tax rate determined by the county auditor based on the
original net tax capacity is applied on the reduced net tax capacity and does not produce the
full amount of taxes actually levied and certified for that taxable year on the original net tax
capacity, the city or township may include an additional amount in its tax levy made following
final determination and notice of the reduction in net tax capacity. The amount shall equal the
difference between the total amount of taxes actually levied and certified for that taxable year
upon the original net tax capacity, not exceeding the maximum amount which could be raised on
the net tax capacity as reduced, within existing local tax rate limitations, if any, and the amount of
taxes collected for that taxable year on the reduced net tax capacity.
The amount of taxes so included shall be levied separately and shall be levied in addition
to all limitations imposed by law; and further shall not result in any penalty in the nature of a
reduction in state aid of any kind.
History: 1943 c 523 s 1,2; 1973 c 123 art 5 s 7; 1975 c 432 s 82; 1978 c 764 s 112; 1982 c
548 art 6 s 23; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1Sp1989 c 1 art 2 s 11; 1991 c 130 s
37; 1992 c 499 art 12 s 29; 1993 c 224 art 8 s 11; 1994 c 647 art 8 s 28; 2005 c 151 art 2 s 17
275.49 [Repealed, 1988 c 719 art 5 s 81]
275.50    Subdivision 1.[Repealed, 1Sp1989 c 1 art 5 s 51]
    Subd. 2.[Repealed, 1Sp1989 c 1 art 5 s 51]
    Subd. 3.[Repealed, 1988 c 719 art 5 s 81]
    Subd. 4.[Repealed, 1Sp1989 c 1 art 5 s 51]
    Subd. 5.[Repealed, 1Sp1989 c 1 art 5 s 51]
    Subd. 5a.[Repealed, 1Sp1989 c 1 art 5 s 51]
    Subd. 5b.[Repealed, 1Sp1989 c 1 art 5 s 51]
    Subd. 6.[Repealed, 1983 c 342 art 3 s 9; 1Sp1989 c 1 art 5 s 51]
    Subd. 7.[Repealed, 1988 c 719 art 5 s 81; 1Sp1989 c 1 art 5 s 51]
    Subd. 8.[Repealed, 1988 c 719 art 5 s 81; 1Sp1989 c 1 art 5 s 51]
275.51    Subdivision 1.[Repealed, 1Sp1989 c 1 art 5 s 51]
    Subd. 2.[Expired]
    Subd. 3.[Repealed, 1975 c 437 art 4 s 10; 1Sp1989 c 1 art 5 s 51]
    Subd. 3a.[Repealed, 1975 c 437 art 4 s 10; 1Sp1989 c 1 art 5 s 51]
    Subd. 3b.[Repealed, 1977 c 423 art 5 s 7; 1Sp1989 c 1 art 5 s 51]
    Subd. 3c.[Repealed, 1977 c 423 art 5 s 7; 1Sp1989 c 1 art 5 s 51]
    Subd. 3d.[Repealed, 1Sp1981 c 1 art 5 s 13; 1Sp1989 c 1 art 5 s 51]
    Subd. 3e.[Repealed, 1983 c 342 art 3 s 9 ; 1Sp1989 c 1 art 5 s 51]
    Subd. 3f.[Repealed, 1Sp1989 c 1 art 5 s 51]
    Subd. 3g.[Repealed, 1Sp1989 c 1 art 5 s 51]
    Subd. 3h.[Repealed, 1Sp1989 c 1 art 5 s 51]
    Subd. 3i.[Repealed, 1Sp1989 c 1 art 5 s 51]
    Subd. 3j.[Repealed, 1Sp1989 c 1 art 5 s 51]
    Subd. 4.[Repealed, 1Sp1989 c 1 art 5 s 51]
    Subd. 5.[Repealed, 1983 c 342 art 3 s 9; 1Sp1989 c 1 art 5 s 51]
    Subd. 6.[Repealed, 1Sp1989 c 1 art 5 s 51]
    Subd. 7.[Repealed, 1Sp1989 c 1 art 5 s 51]
275.515 [Repealed, 3Sp1981 c 2 art 4 s 16]
275.52 [Repealed, 1Sp1981 c 1 art 5 s 13]
275.53    Subdivision 1.[Repealed, 1Sp1981 c 1 art 5 s 13]
    Subd. 1a.[Repealed, 1980 c 487 s 23; 1Sp1981 c 1 art 5 s 13]
    Subd. 2.[Repealed, 1Sp1981 c 1 art 5 s 13]
    Subd. 3.[Repealed, 1Sp1981 c 1 art 5 s 13]
    Subd. 4.[Repealed, 1Sp1981 c 1 art 5 s 13]
275.54 [Repealed, 1Sp1989 c 1 art 5 s 51]
275.55 [Repealed, 1Sp1989 c 1 art 5 s 51]
275.551 [Repealed, 1Sp1981 c 1 art 5 s 13]
275.552 [Repealed, 1Sp1981 c 1 art 5 s 13]
275.56 [Repealed, 1Sp1989 c 1 art 5 s 51]
275.561 [Repealed, 1Sp1989 c 1 art 5 s 51]
275.57 [Repealed, 1989 c 277 art 2 s 77]
275.58    Subdivision 1.[Repealed, 1Sp1989 c 1 art 5 s 51]
    Subd. 2.[Repealed, 1Sp1989 c 1 art 5 s 51]
    Subd. 3.[Repealed, 1Sp1989 c 1 art 5 s 51]
    Subd. 4.[Repealed, 1989 c 277 art 2 s 77; 1Sp1989 c 1 art 5 s 51]
    Subd. 5.[Repealed, 1Sp1989 c 1 art 5 s 51]
    Subd. 6.[Repealed, 1Sp1989 c 1 art 5 s 51]
275.59 [Repealed, 1Sp1981 c 1 art 5 s 13]
275.60 LEVY OR BOND REFERENDUM; BALLOT NOTICE.
(a) Notwithstanding any general or special law or any charter provisions, but subject to
section 126C.17, subdivision 9, any question submitted to the voters by any local governmental
subdivision at a general or special election after June 8, 1995, authorizing a property tax levy
or tax rate increase, including the issuance of debt obligations payable in whole or in part from
property taxes, must include on the ballot the following notice in boldface type:
"BY VOTING "YES" ON THIS BALLOT QUESTION, YOU ARE VOTING FOR A
PROPERTY TAX INCREASE."
(b) For purposes of this section and section 275.61, "local governmental subdivision"
includes counties, home rule and statutory cities, towns, school districts, and all special taxing
districts. This statement is in addition to any general or special laws or any charter provisions
that govern the contents of a ballot question and, in the case of a question on the issuance of
debt obligations, may be supplemented by a description of revenues pledged to payment of the
obligations that are intended as the primary source of payment.
(c) This section does not apply to a school district bond election if the debt service payments
are to be made entirely from transfers of revenue from the capital fund to the debt service fund.
History: 1991 c 291 art 1 s 28; 1Sp1995 c 3 art 1 s 53; 1998 c 397 art 11 s 3; 2001 c 214 s 3
275.61 VOTER APPROVED LEVY; MARKET VALUE.
    Subdivision 1. Market value. For local governmental subdivisions other than school
districts, any levy, including the issuance of debt obligations payable in whole or in part from
property taxes, required to be approved and approved by the voters at a general or special election
for taxes payable in 1993 and thereafter, shall be levied against the referendum market value of all
taxable property within the governmental subdivision, as defined in section 126C.01, subdivision
3
. Any levy amount subject to the requirements of this section shall be certified separately to the
county auditor under section 275.07.
The ballot shall state the maximum amount of the increased levy as a percentage of market
value and the amount that will be raised by the new referendum tax rate in the first year it is to
be levied.
    Subd. 2.[Repealed, 2005 c 151 art 5 s 46]
History: 1991 c 291 art 1 s 29; 1992 c 511 art 2 s 22; 1996 c 471 art 3 s 21; 1998 c 397
art 11 s 3; 1Sp2001 c 5 art 3 s 53
275.62 TAX LEVIES; REPORT TO THE COMMISSIONER OF REVENUE.
    Subdivision 1. Report on taxes levied. The commissioner of revenue shall establish
procedures for the annual reporting of local government levies. Each local governmental unit
shall submit a report to the commissioner by December 30 of the year in which the tax is levied.
The report shall include, but is not limited to, information on the amount of the tax levied by the
governmental unit for the following purposes:
(1) social services and related programs, which include taxes levied for the purposes defined
in Minnesota Statutes 1991 Supplement, section 275.50, subdivision 5, clauses (a), (j), and (v);
(2) the amounts levied for each of the purposes listed in section 275.70, subdivision 5; and
(3) other levies, which include the taxes levied for all purposes not included in clause (1),
(2), or (3).
    Subd. 2. Local governments required to report. For purposes of this section, "local
governmental unit" means a county, home rule charter or statutory city with a population greater
than 2,500, a town with a population greater than 5,000, or a home rule charter or statutory city or
town that receives a distribution from the taconite municipal aid account in the levy year.
    Subd. 3. Population estimate. For the purposes of this section, the population of a local
governmental unit shall be that established by the last federal census, by a census taken under
section 275.14, or by an estimate made by the Metropolitan Council or by the state demographer
made under section 4A.02, whichever is the most recent as to the stated date of count or estimate
for the calendar year preceding the current levy year.
    Subd. 4. Penalty for late reporting. If a local government unit fails to submit the report
required in subdivision 1 by January 30 of the year after the year in which the tax was levied, aid
payments to the local governmental unit in the year after the year in which the tax was levied
shall be reduced as follows:
(1) for a county, the aid amount under chapter 256M shall be reduced by five percent; and
(2) for other local governmental units, the aid certified to be received under sections
477A.011 to 477A.014 shall be reduced by five percent.
History: 1992 c 511 art 5 s 10; 1995 c 186 s 119; 1997 c 231 art 3 s 2; 1999 c 243 art 6 s
10; 1Sp2001 c 5 art 3 s 54; 2005 c 98 art 3 s 22
275.70 LEVY LIMITATIONS; DEFINITIONS.
    Subdivision 1.MS 1998 [Expired]
    Subdivision 1. Application. For the purposes of sections 275.70 to 275.74, the following
terms have the meanings given them, unless provided otherwise.
    Subd. 2.MS 1998 [Expired]
    Subd. 2. Implicit price deflator. "Implicit price deflator" means the implicit price deflator
for government consumption expenditures and gross investment for state and local governments
prepared by the Bureau of Economic Analysis of the United States Department of Commerce for
the 12-month period ending March 31 of the levy year.
    Subd. 3.MS 1998 [Expired]
    Subd. 3. Local governmental unit. "Local governmental unit" means a county, or a statutory
or home rule charter city with a population greater than 2,500.
    Subd. 4.MS 1998 [Expired]
    Subd. 4. Population; number of households. "Population" or "number of households"
means the population or number of households for the local governmental unit as established by
the last federal census, by a census taken under section 275.14, or by an estimate made by the
metropolitan council or by the state demographer under section 4A.02, whichever is most recent
as to the stated date of the count or estimate up to and including June 1 of the current levy year.
    Subd. 5. Special levies. "Special levies" means those portions of ad valorem taxes levied by
a local governmental unit for the following purposes or in the following manner:
(1) to pay the costs of the principal and interest on bonded indebtedness or to reimburse for
the amount of liquor store revenues used to pay the principal and interest due on municipal liquor
store bonds in the year preceding the year for which the levy limit is calculated;
(2) to pay the costs of principal and interest on certificates of indebtedness issued for any
corporate purpose except for the following:
(i) tax anticipation or aid anticipation certificates of indebtedness;
(ii) certificates of indebtedness issued under sections 298.28 and 298.282;
(iii) certificates of indebtedness used to fund current expenses or to pay the costs of
extraordinary expenditures that result from a public emergency; or
(iv) certificates of indebtedness used to fund an insufficiency in tax receipts or an
insufficiency in other revenue sources;
(3) to provide for the bonded indebtedness portion of payments made to another political
subdivision of the state of Minnesota;
(4) to fund payments made to the Minnesota State Armory Building Commission under
section 193.145, subdivision 2, to retire the principal and interest on armory construction bonds;
(5) property taxes approved by voters which are levied against the referendum market value
as provided under section 275.61;
(6) to fund matching requirements needed to qualify for federal or state grants or programs to
the extent that either (i) the matching requirement exceeds the matching requirement in calendar
year 2001, or (ii) it is a new matching requirement that did not exist prior to 2002;
(7) to pay the expenses reasonably and necessarily incurred in preparing for or repairing the
effects of natural disaster including the occurrence or threat of widespread or severe damage,
injury, or loss of life or property resulting from natural causes, in accordance with standards
formulated by the Emergency Services Division of the state Department of Public Safety, as
allowed by the commissioner of revenue under section 275.74, subdivision 2;
(8) pay amounts required to correct an error in the levy certified to the county auditor by a
city or county in a levy year, but only to the extent that when added to the preceding year's levy
it is not in excess of an applicable statutory, special law or charter limitation, or the limitation
imposed on the governmental subdivision by sections 275.70 to 275.74 in the preceding levy year;
(9) to pay an abatement under section 469.1815;
(10) to pay any costs attributable to increases in the employer contribution rates under
chapter 353 that are effective after June 30, 2001;
(11) to pay the operating or maintenance costs of a county jail as authorized in section 641.01
or 641.262, or of a correctional facility as defined in section 241.021, subdivision 1, paragraph (f),
to the extent that the county can demonstrate to the commissioner of revenue that the amount has
been included in the county budget as a direct result of a rule, minimum requirement, minimum
standard, or directive of the Department of Corrections, or to pay the operating or maintenance
costs of a regional jail as authorized in section 641.262. For purposes of this clause, a district court
order is not a rule, minimum requirement, minimum standard, or directive of the Department
of Corrections. If the county utilizes this special levy, except to pay operating or maintenance
costs of a new regional jail facility under sections 641.262 to 641.264 which will not replace an
existing jail facility, any amount levied by the county in the previous levy year for the purposes
specified under this clause and included in the county's previous year's levy limitation computed
under section 275.71, shall be deducted from the levy limit base under section 275.71, subdivision
2
, when determining the county's current year levy limitation. The county shall provide the
necessary information to the commissioner of revenue for making this determination;
(12) to pay for operation of a lake improvement district, as authorized under section
103B.555. If the county utilizes this special levy, any amount levied by the county in the previous
levy year for the purposes specified under this clause and included in the county's previous year's
levy limitation computed under section 275.71 shall be deducted from the levy limit base under
section 275.71, subdivision 2, when determining the county's current year levy limitation. The
county shall provide the necessary information to the commissioner of revenue for making this
determination;
(13) to repay a state or federal loan used to fund the direct or indirect required spending by
the local government due to a state or federal transportation project or other state or federal capital
project. This authority may only be used if the project is not a local government initiative;
(14) to pay for court administration costs as required under section 273.1398, subdivision 4b,
less the (i) county's share of transferred fines and fees collected by the district courts in the county
for calendar year 2001 and (ii) the aid amount certified to be paid to the county in 2004 under
section 273.1398, subdivision 4c; however, for taxes levied to pay for these costs in the year in
which the court financing is transferred to the state, the amount under this clause is limited to the
amount of aid the county is certified to receive under section 273.1398, subdivision 4a;
(15) to fund a police or firefighters relief association as required under section 69.77 to the
extent that the required amount exceeds the amount levied for this purpose in 2001;
(16) for purposes of a storm sewer improvement district under section 444.20; and
(17) to pay for the maintenance and support of a city or county society for the prevention of
cruelty to animals under section 343.11. If the city or county uses this special levy, any amount
levied by the city or county in the previous levy year for the purposes specified in this clause
and included in the city's or county's previous year's levy limit computed under section 275.71,
must be deducted from the levy limit base under section 275.71, subdivision 2, in determining
the city's or county's current year levy limit.
    Subd. 6.[Expired]
History: 1997 c 231 art 3 s 3; 1Sp1997 c 5 s 24; 1998 c 389 art 4 s 1,2; 1999 c 222 art 2 s 4;
1999 c 243 art 6 s 3; 2000 c 396 s 6; 2000 c 490 art 6 s 4; 1Sp2001 c 5 art 16 s 2-6; 2002 c 377 art
6 s 5; 2002 c 379 art 1 s 66; 1Sp2003 c 21 art 7 s 1; 2005 c 152 art 1 s 3; 1Sp2005 c 3 art 1 s 25
275.71 [Expired]
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
sections 275.70 to 275.74, 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
under section 275.72, plus any aid amounts received in 2003 under section 273.138 or 273.166,
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 174.242.
    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 273.1398,
subdivision 4b
, 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 473.388, subdivision
7
, 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, attributable
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
under section 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 275.72,
reduced by 40 percent of the difference between (1) the sum of 2003 certified aid payments,
under sections 273.138, 273.1398 except for amounts certified under subdivision 4a, paragraph
(b), 273.166, 477A.011 to 477A.03, 477A.06, and 477A.07, 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 275.73, 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 477A.011 to 477A.014, 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 273.1398,
(iii) taconite aids under sections 298.28 and 298.282 including any aid which was required to
be placed in a special fund for expenditure in the next succeeding year, (iv) temporary court aid
under section 273.1398, subdivision 4a, and (v) estimated payments to the local governmental
unit under section 272.029, 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 275.70 to 275.74, except when the excess levy is due to the rounding of
the rate in accordance with section 275.28, the county auditor shall only extend the amount of
taxes permitted under sections 275.70 to 275.74, as provided for in section 275.16.
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
275.72 MS 1998 [Expired]
275.72 LEVY LIMIT ADJUSTMENTS FOR CONSOLIDATION AND ANNEXATION.
    Subdivision 1. Adjustments for consolidation. If all of the area included in two or more
local governmental units is consolidated, merged, or otherwise combined to constitute a single
governmental unit, the levy limit base for the resulting governmental unit in the first levy year
in which the consolidation is effective shall be equal to (1) the highest tax rate in any of the
merging governmental units in the previous year multiplied by the net tax capacity of all the
merging governmental units in the previous year, minus (2) the sum of all levies in the merging
governmental units in the previous year that qualify as special levies under section 275.70,
subdivision 5
.
    Subd. 2. Adjustments for annexation. If a local governmental unit increases its tax base
through annexation of an area which is not the area of an entire local governmental unit and
the area of annexation contains a population of 50 or more, the levy limit base of the local
governmental unit in the first year in which the annexation is effective shall be equal to its levy
limit base established before the adjustment under section 275.71, subdivision 3, for the current
levy year multiplied by the ratio of the net tax capacity in the local governmental unit after the
annexation compared to its net tax capacity before the annexation.
    Subd. 3. Adjustments for changes in service levels. If a local governmental unit, as a
result of an annexation agreement, has different tax rates in various parts of the jurisdiction
due to different service levels, it may petition the commissioner of revenue to adjust its levy
limits established under section 275.71. The commissioner shall adjust the levy limits to reflect
scheduled changes in tax rates related to increasing service levels in areas currently receiving less
city services. The local governmental unit shall provide the commissioner with any information
the commissioner deems necessary in making the levy limit adjustment.
    Subd. 4. Transfer of governmental functions. If a function or service of one local
governmental unit is transferred to another local governmental unit, the levy limits established
under section 275.71 must be adjusted by the commissioner of revenue in such manner so as
to fairly and equitably reflect the reduced or increased property tax burden resulting from the
transfer. The aggregate of the adjusted limitations must not exceed the aggregate of the limitations
prior to adjustment.
    Subd. 5. Effective date for levy limits purposes. Annexations, mergers, and shifts in
services and functional responsibilities that are effective by June 30 of the levy year are included
in the calculation of the levy limit for that levy year. Annexations, mergers, and shifts in services
and functional responsibilities that are effective after June 30 of a levy year are not included in
the calculation of the levy limit until the subsequent levy year.
History: 1Sp2001 c 5 art 16 s 8; 1Sp2003 c 21 art 7 s 6
275.73 MS 1998 [Expired]
275.73 ELECTIONS FOR ADDITIONAL LEVIES.
    Subdivision 1. Additional levy authorization. Notwithstanding the provisions of sections
275.70 to 275.72, but subject to other law or charter provisions establishing other limitations on
the amount of property taxes a local governmental unit may levy, a local governmental unit
may levy an additional levy in any amount which is approved by the majority of voters of the
governmental unit voting on the question at a general or special election. Notwithstanding section
275.61, any levy authorized under this section must be levied against net tax capacity unless the
levy required voter approval under another general or special law or any charter provisions. When
the governing body of the local governmental unit resolves to increase the levy pursuant to this
section, it shall provide for submission of the proposition of an additional levy at a general or
special election. Notice of the election must be given in the manner required by law. The notice
must state the purpose and the maximum yearly amount of the additional levy.
    Subd. 2. Levy effective date. An additional levy approved under subdivision 1 at a general
or special election held on or before the first Tuesday after the first Monday in November in any
levy year may be levied in that same levy year and subsequent levy years. An additional levy
approved under subdivision 1 at a general or special election held after the first Tuesday after
the first Monday in November in any levy year shall not be levied in that same levy but may
be levied in subsequent levy years.
History: 1Sp2001 c 5 art 16 s 9; 1Sp2003 c 21 art 7 s 7
275.74 MS 1998 [Expired]
275.74 STATE REGULATION OF LEVIES.
    Subdivision 1. Calculation and notification. The commissioner of revenue shall make all
necessary calculations for determining levy limits for local governmental units and notify the
affected governmental units of their levy limits directly by September 1 of each levy year. The
local governmental units shall, upon request, provide the commissioner with any information
needed to make the calculations. The local governmental unit shall report by September 30, in a
manner prescribed by the commissioner, the maximum amount of taxes it plans to levy for each
of the purposes listed under special levies and any additional levy authorized under section
275.73, along with any necessary documentation. The commissioner shall review the proposed
special levies and make any adjustments needed. The commissioner's decision is final. The final
allowed special levy amounts and any levy limit adjustments must be certified back to the local
governments by December 10. In addition, the commissioner of revenue shall notify all county
auditors on or before five working days after December 20 of the sum of the levy limit plus the
total of allowed special levies for each local governmental unit located within their boundaries
so that they may fix the levies as required in section 275.16. The local governmental units shall
provide the commissioner of revenue with all information that the commissioner deems necessary
to make the calculations provided for in sections 275.70 to 275.73.
    Subd. 2. Authorization for special levies. A local governmental unit may request
authorization to levy for unreimbursed costs for natural disasters under section 275.70,
subdivision 5
, clause (7). The local governmental unit shall submit a request to levy under section
275.70, subdivision 5, clause (7), to the commissioner of revenue by September 30 of the levy
year and the request must include information documenting the estimated unreimbursed costs.
The commissioner of revenue may grant levy authority, up to the amount requested based on the
documentation submitted. All decisions of the commissioner are final.
    Subd. 3. Information necessary to calculate levy limit base. A local governmental unit
must provide the commissioner with the information required to calculate the amount under
section 275.71, subdivision 2, by July 20 of the levy year. If the information is not received by the
commissioner by that date, or is not deemed sufficient to make the calculation under that clause,
the commissioner has the discretion to set the local governmental unit's levy limit for all purposes
including those purposes for which special levies may be made, equal to the amount of the local
governmental unit's certified levy for the prior year.
History: 1Sp2001 c 5 art 16 s 10; 2002 c 377 art 10 s 9; 1Sp2003 c 21 art 7 s 8
275.75 CHARTER EXEMPTION FOR AID LOSS.
Notwithstanding any other provision of a municipal charter that limits ad valorem taxes to a
lesser amount, or that would require voter approval for any increase, the governing body of a
municipality may by resolution increase its levy for taxes payable in 2004 and 2005 only by an
amount equal to the reduction in the amount of aid it is certified to receive under sections 477A.011
to 477A.03 for that same payable year compared to the amount certified for payment in 2003.
History: 2003 c 127 art 2 s 17