06-03-2010 Charter Packet - Laserfiche WebLink

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League of Minnesota Cities How to estimate your 2011 levy limit Page 5 Special Levy If city will use this special levy FOR THE FIRST TIME in 2011, does city need to subtract entire 2010 amount from levy limit base calculation? Notes Levies approved via voter referendum YES. The special levy is the entire amount—not just the change. Levies to fund matching requirements for federal or state grants Yes—the special levy is for the change since 2001 only. To the extent that matching requirement exceeds requirement in 2001 or it is a new requirement that didn't exist prior to 2002 Levies to pay expenses incurred in preparing or repairing the effects of natural disaster YES. The special levy is the entire amount—not just the change. There is also a separate application to DOR Commissioner. Levies for property tax abatements YES. The special levy is the entire amount—not just the change. Levies for increases in PERA employer contribution rates or for locally administered plans effective after 6/30/01 YES—the special levy is for the change since 2001 only. Cities cannot use a special levy for PERA rate increases if they are accounting for those rate increases as part of the police/fire wages and benefits special levy and vice versa. No double counting is allowed. Levies to repay state or federal loan used to fund spending on transportation or other capital project YES. The special levy is the entire amount—not just the change. Levies to fund police and firefighter relief associations. YES. The special levy is the entire amount—not just the change. Levies to pay costs incurred for securing, maintaining, or demolishing foreclosed or abandoned residential properties YES. Requires separate application to DOR commissioner. City must meet threshold: foreclosure rate of at least 1.4% in 2007 OR foreclosure rate in 2007 in city or zip code area of city that is at least 50% higher than average metro foreclosure rate. Foreclosure rate is number of foreclosures in sheriff sales records divided by number of households in 2007.