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League of Minnesota Cities <br />How to estimate your 2011 levy limit <br />Page 4 <br />Q: Where does the household data come from for calculating levy limits? <br />A: The state demographer and Metropolitan Council will certify population and household counts <br />to the Dept. of Revenue by July 15. <br />Q: Where does the commercial/industrial new construction data come from? <br />A: Data on new construction of C/I property is available from the 2009 Fall Mini Tax Abstract <br />from the Dept. of Revenue. Total taxable market value for all property types in a city will be <br />available on the 2010 Abstract of Tax Lists in July. <br />Q: How is new construction within TIF districts or within JOBZ areas handled in the levy <br />limit calculations? <br />A: Levy authority is adjusted for a portion of the percentage increase in total taxable market value <br />as a result of new construction of commercial/industrial property. New construction of C/I <br />property within TIF and JOBZ areas will count in the calculation of this adjustment. <br />Select Special Levies Allowed for Taxes Payable 2011 <br />A table listing several of the special levies allowed in the levy limit law is below. For each of <br />these special levies, the table makes note of whether or not cities that are using the special levy for <br />the first time must back out the entire 2010 levy amount for a given special levy in order to <br />calculate the levy limit base. The table also includes additional information on some of the more <br />complex special levies. DOR will issue highly detailed instructions on special levies when it sends <br />out the PT280 forms. <br />Special Levy <br />If city will use this special <br />levy FOR THE FIRST <br />TIME in 2011, does city <br />need to subtract entire <br />2010 amount from levy <br />limit base calculation? <br />Notes <br />Unalloted (ratified) 2010 LGA or <br />MVHC cuts <br />No. <br />Supplemental cuts to 2010 LGA <br />or MVHC <br />No. <br />Cuts to 2011 MVHC <br />No. <br />Costs attributable to police/fire <br />wages and benefits <br />YES. <br />The special levy is the <br />entire amount—not just the <br />change. <br />If you contract with another city or county <br />for police services, you need to ask the <br />provider for documentation as to the <br />portion of contract costs that go to cover <br />wage/benefits. Then, you need to <br />determine the amount of levy you have <br />used/will use to cover that part of the <br />contract cost. <br />Levies for bonds and most <br />certificates of indebtedness <br />YES. <br />The special levy is the <br />entire amount—not just the <br />change. <br />If a city issued an emergency debt <br />certificate to recover from aid and credit <br />cuts rather than using the special levy for a <br />similar purpose, it must use this special <br />levy to pay the certificate back, not the aid or <br />credit cut special levy <br />