03-10-1982 Council Agenda - Laserfiche WebLink

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July 27, 1981 STATE OF MINNESOTA DEPARTMENT OF REVENUE CENTENNIAL OFFICE BUILDING SAINT PAUL, MINNESOTA 55145 PHON` (612) 296 -2246 TO: The Finance Officer of Y aC r11 Ie Cn114J& RE: Payable 1982 Levy Limitation and Local Government Aid Enclosed are the levy limitation Form 2.80 and instructions for taxes payable in 1982. The underlined material in the instructions highlight the special levy changes. Please review them before completing the Form 280. The levy limit computation procedure has also changed from that used in prior years. They levy base used in determining the levy limit is the payable 1981 total levy less all special levies except the special levies for decreased non - tax revenues and shade tree disease control. The decreased non -tax revenues special levy has been eliminated for taxes payable in 1982. The payable 1981 special levy amount is folded into the levy limit base. The special levy for shade tree disease control has been modified. As a result, payable 1981 special levy amount is also folded into the levy limit base. (This change is explained on pages 9 and 10 of the instructions.) The levy base is multiplied by two factors in arriving at the payable 1982 levy limitation. The first factor is the percentage increase in the number of homesteads between 1979 and 1980. The homestead counts used in making this computation are those reported by the County Auditor in the 1980 and 1981 Abstract of Tax Lists. No adjustment is made to the levy base if there is no change in the number of home- steads or if they have decreased. The second factor is an 8% increase that applies for all governmental units. The enclosed worksheet shows the levy limit computation for your governmental unit. The amount of the limitation has also been entered on line 4 of your Form 280. The amount of local government aid that your governmental unit will receive in 1982 is $ �L(C, OS�, You will note that this amount was not deducted in determining the levy limit. The reason for this is that the new levy limit base does not include any local government aid. In prior years, it did include local government aid and therefore it was necessary to deduct the current year aid. If you have any questions regarding this letter, please contact me. Very truly yours, _ 3049.0_ c4.. a). 50.fa Wallace 0. Dahl, Director Local Government Aids and Analysis Division WOD:js AN EQUAL OPPORTUNITY EMPLOYER 2 3