Property Tax Studies
Each year through 2008, the Citizens League produced three property tax studies: the Residential Homestead Property Tax Survey, the Tax Increment Financing Report and the Fiscal Disparities Report. The reports and associated tables (beginning in 2003) are available here.
Due to funding restraints, the Citizens League is not currently producing these studies. We are exploring funding opportunities. If you have suggestions, if you would like copies of older property tax reports, or if you have any questions about this work, contact Annie Levenson-Falk at 651-289-1072 or alevensonfalk[at]citizensleague.org.
Residential Homestead Property Tax Survey
Tax Increment Financing
Fiscal Disparities
What is fiscal disparities?
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"Sharing the Wealth," created by the Minnesota Chapter of NAIOP (the National Association of Industrial and Office Properties) and the Citizens League, explains how fiscal disparities spreads property tax base around the region.
This publication is designed to inform business property owners on how fiscal disparities works and to promote a broader awareness of what the fiscal disparities pool is designed to do
From time to time, there are proposals to change the fiscal disparities pool or to use it as a source to subsidize various activities. Those who are affected by any potential changes should be well informed about how fiscal disparities works, and we think this publication does that in an effective way.
We want to thank NAIOP for undertaking this educational effort. Thanks are also due to Paul Gilje (long-time Citizens League member and former staff) for his advice and to Steve Hinze (House of Representatives Research Department) for his assistance.
Special Assessments
In an effort to offer a more comprehensive comparison on how the cities and towns in our Residential Homestead Property Tax Survey raise revenue, the Citizens League has added data this year on special assessments. Although special assessments are not property taxes, they are charges that are applied to property based on the benefit to the property from infrastructure such as water and sewer service, sidewalks, or curbs and gutters. To compare cities and towns, we have calculated special assessments on a per capita basis. Special assessment data represents revenue raised from all types of property, not just residential homesteads.
Special Assessments for 2006 and 2001-2006 (Excel)
We have also grouped the cities by city clusters developed by the House Research Department and the League of Minnesota. City clusters are based on:
- Whether the city is located in or outside the metro area
- Population
- Population Growth
- Median Household Income
- Per Capita Commercial/Industrial Property Market Value
Table 3 of the 2007 Property Tax Review also groups residential homestead property taxes by these city clusters. The cluster analysis was only done for cities, so townships make up their own cluster.
Each county provides this data to the Department of Revenue. The amount is what each city or town levied in special assessments from 2001-2006. Since there are different ways that special assessments can be paid, this is not the actual amount collected in each year, but is a more accurate way to look at the trend in how much a city or town is using special assessments.
Property Tax Facts Project
The Citizens League, through our Minnesota Anniversary Project, has partnered with the League of Minnesota Cities to find out from citizens: What do Minnesotans really want to know about their property taxes?
We've put together data on school district property tax levy referenda by district and created a website for citizens to weigh in on discussions. Click here to see more.