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<br />- 15 - <br />Overlapping Debt 2020/21 Debt Applicable to <br /> Adjusted Taxable Est. G.O. Debt Tax Capacity in City <br />Taxing Unit(a) Net Tax Capacity As of 7-15-21(b) Percent Amount Anoka County $ 453,476,406 $ 52,995,000(c) 6.1% $ 3,232,695 <br />ISD No. 12 (Centennial) 45,479,432 81,420,049 43.1 35,092,041 <br />ISD No. 624 (White Bear Lake) 103,793,266 299,000,000 3.1 9,269,000 <br />ISD No. 831 (Forest Lake) 70,566,281 156,965,000 7.1 11,144,515 <br />Metropolitan Council 4,576,186,304(d) 8,825,000(e) 0.6 52,950 <br />Metropolitan Transit 3,662,962,426(d) 187,200,000 0.8 1,497,600 Total $60,288,801 <br /> (a) Only those units with outstanding general obligation debt are shown here. (b) Excludes general obligation tax and aid anticipation certificates and revenue-supported debt. (c) Includes certificates of participation. (d) Valuation from 2019/20. 2020/2021 valuations are not yet available. (e) Excludes general obligation debt supported by wastewater revenues and housing rental payments. Includes <br />certificates of participation. <br />Debt Ratios* <br /> G.O. G.O. Direct & <br /> Direct Debt Overlapping Debt To 2020/21 Estimated Market Value ($2,540,177,800) 0.60% 2.97% <br />Per Capita (21,995 – 2019 MN State Demographer Estimate) $688 $3,429 <br /> * Excludes general obligation utility revenue debt and includes lease obligations. <br /> <br /> <br /> <br />CITY TAX RATES, LEVIES AND COLLECTIONS <br /> Tax Capacity Rates for a City Resident in Independent School District No. 12 (Centennial) <br /> <br /> 2020/21 <br /> For <br /> 2016/17 2017/18 2018/19 2019/20 Total Debt Only Anoka County(a) 37.273% 35.820% 34.908% 33.483% 31.469% 2.491% <br />City of Lino Lakes 45.140 42.826 41.817 39.870 40.109 6.874 <br />ISD No. 12 <br /> (Centennial)(b) 29.097 34.970 35.984 34.059 31.572 20.304 <br />Special Districts(c) 5.378 5.172 4.865 4.643 4.518 1.681 Total 116.888% 118.788% 117.574% 112.055% 107.668% 31.350% (a) Includes Anoka County Library and County/City Radio. (b) Independent School District No. 12 (Centennial) also has a 2020/21 tax rate of 0.24786% spread on the market <br />value of property in support of an excess operating levy. (c) Special districts include Metropolitan Council, Metropolitan Transit District, Metropolitan Mosquito Control, <br />Rice Creek Watershed, and Anoka County Railroad Authority. NOTE: This table includes only net tax capacity based rates. Certain other tax rates are based on market value. <br />See Appendix III.