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477A.0124 COUNTY PROGRAM AID.
    Subdivision 1. Calendar year 2004. In 2004, each county shall receive program aid in an
amount equal to the sum of:
(1) the amount of county attached machinery aid computed for the county for payment in
2003 under section 273.138 prior to any reduction under laws enacted in 2003;
(2) the amount of county homestead and agricultural credit aid computed for the county
for payment in 2003 under section 273.1398, subdivision 2, prior to any reduction under laws
enacted in 2003, minus the amount certified under section 273.1398, subdivision 4a, paragraph
(b), for counties in Judicial Districts One, Three, Six, and Ten, and by 25 percent of the amount
certified under section 273.1398, subdivision 4a, paragraph (b), for counties located in Judicial
Districts Two and Four;
(3) the amount of county manufactured home homestead and agricultural credit aid computed
for the county for payment in 2003 under section 273.166 prior to any reduction under laws
enacted in 2003;
(4) the amount of county criminal justice aid computed for the county for payment in 2003
under section 477A.0121 prior to any reduction under laws enacted in 2003; and
(5) the amount of county family preservation aid computed for the county for payment in
2003 under section 477A.0122 prior to any reduction under laws enacted in 2003.
    Subd. 2. Definitions. (a) For the purposes of this section, the following terms have the
meanings given them.
(b) "County program aid" means the sum of "county need aid," "county tax base equalization
aid," and "county transition aid."
(c) "Age-adjusted population" means a county's population multiplied by the county age
index.
(d) "County age index" means the percentage of the population over age 65 within the county
divided by the percentage of the population over age 65 within the state, except that the age index
for any county may not be greater than 1.8 nor less than 0.8.
(e) "Population over age 65" means the population over age 65 established as of July 15 in
an aid calculation year by the most recent federal census, by a special census conducted under
contract with the United States Bureau of the Census, by a population estimate made by the
Metropolitan Council, or by a population estimate of the state demographer made pursuant to
section 4A.02, whichever is the most recent as to the stated date of the count or estimate for the
preceding calendar year and which has been certified to the commissioner of revenue on or
before July 15 of the aid calculation year. A revision to an estimate or count is effective for these
purposes only if certified to the commissioner on or before July 15 of the aid calculation year.
Clerical errors in the certification or use of estimates and counts established as of July 15 in the aid
calculation year are subject to correction within the time periods allowed under section 477A.014.
(f) "Part I crimes" means the three-year average annual number of Part I crimes reported for
each county by the Department of Public Safety for the most recent years available. By July 1
of each year, the commissioner of public safety shall certify to the commissioner of revenue the
number of Part I crimes reported for each county for the three most recent calendar years available.
(g) "Households receiving food stamps" means the average monthly number of households
receiving food stamps for the three most recent years for which data is available. By July 1 of
each year, the commissioner of human services must certify to the commissioner of revenue the
average monthly number of households in the state and in each county that receive food stamps,
for the three most recent calendar years available.
(h) "County net tax capacity" means the net tax capacity of the county, computed analogously
to city net tax capacity under section 477A.011, subdivision 20.
    Subd. 3. County need aid. For 2005 and subsequent years, the money appropriated to
county need aid each calendar year shall be allocated as follows: 40 percent based on each
county's share of age-adjusted population, 40 percent based on each county's share of the state
total of households receiving food stamps, and 20 percent based on each county's share of the
state total of Part I crimes.
    Subd. 4. County tax-base equalization aid. (a) For 2006 and subsequent years, the money
appropriated to county tax-base equalization aid each calendar year, after the payment under
paragraph (f), shall be apportioned among the counties according to each county's tax-base
equalization aid factor.
(b) A county's tax-base equalization aid factor is equal to the amount by which (i) $185 times
the county's population, exceeds (ii) 9.45 percent of the county's net tax capacity.
(c) In the case of a county with a population less than 10,000, the factor determined in
paragraph (b) shall be multiplied by a factor of three.
(d) In the case of a county with a population greater than or equal to 10,000, but less than
12,500, the factor determined in paragraph (b) shall be multiplied by a factor of two.
(e) In the case of a county with a population greater than 500,000, the factor determined in
paragraph (b) shall be multiplied by a factor of 0.25.
(f) Before the money appropriated to county base equalization aid is apportioned among the
counties as provided in paragraph (a), an amount up to $73,259 is allocated annually to Anoka
County and up to $59,664 is annually allocated to Washington County for the county to pay
postretirement costs of health insurance premiums for court employees. The allocation under this
paragraph is in addition to the allocations under paragraphs (a) to (e).
    Subd. 5. County transition aid. (a) For 2005, a county is eligible for transition aid equal to
the amount, if any, by which:
(1) the difference between:
(i) the aid the county received under subdivision 1 in 2004, divided by the total aid paid to all
counties under subdivision 1, multiplied by $205,000,000; and
(ii) the amount of aid the county is certified to receive in 2005 under subdivisions 3 and 4;
exceeds:
(2) three percent of the county's adjusted net tax capacity.
A county's aid under this paragraph may not be less than zero.
(b) In 2006, a county is eligible to receive two-thirds of the transition aid it received in 2005.
(c) In 2007, a county is eligible to receive one-third of the transition aid it received in 2005.
(d) No county shall receive aid under this subdivision after 2007.
History: 1Sp2003 c 21 art 6 s 5; 2005 c 151 art 4 s 10,11

Official Publication of the State of Minnesota
Revisor of Statutes