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<br />- 13 - <br />Overlapping Debt 2018/19 Debt Applicable to <br /> Adjusted Taxable Est. G.O. Debt Tax Capacity in City <br />Taxing Unit(a) Net Tax Capacity As of 7-8-2020(b) Percent Amount Anoka County $ 395,512,424 $ 64,255,000(c) 6.1% $ 3,919,555 <br />ISD No. 12 (Centennial) 38,536,228 93,272,738 43.7 40,760,187 <br />ISD No. 624 (White Bear Lake) 90,511,287 315,530,000 3.0 9,465,900 <br />ISD No. 831 (Forest Lake) 62,678,598 161,160,000 7.0 11,281,200 <br />Metropolitan Council 4,281,620,797 3,635,000(d) 0.6 21,810 <br />Metropolitan Transit 3,433,535,041 221,425,000 0.7 1,549,975 Total $66,998,627 <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) Excludes general obligation debt supported by wastewater revenues and housing rental payments. Includes <br />certificates of participation. Debt Ratios* <br /> G.O. G.O. Direct & <br /> Direct Debt Overlapping Debt To 2018/19 Estimated Market Value ($2,183,201,500) 0.72% 3.79% <br />Per Capita (21,347 – 2018 MN State Demographer Estimate) $76 $3,874 <br /> * Excludes general obligation utility revenue debt and includes lease obligations. <br /> <br /> <br /> CITY TAX RATES, LEVIES AND COLLECTIONS <br /> <br /> Tax Capacity Rates for a City Resident in Independent School District No. 12 (Centennial) <br /> <br /> 2018/19 <br /> For <br /> 2014/15 2015/16 2016/17 2017/18 Total Debt Only Anoka County(a) 38.443% 39.398% 37.273% 35.820% 34.908% 3.800% <br />City of Lino Lakes 43.770 46.019 45.140 42.826 41.817 7.942 <br />ISD No. 12 <br /> (Centennial)(b) 36.562 36.426 29.097 34.970 35.984 23.560 <br />Special Districts(c) 5.701 5.901 5.378 5.172 4.865 1.839 Total 124.476% 127.744% 116.888% 118.788% 117.574% 37.141% <br /> (a) Includes Anoka County Library and County/City Radio. (b) Independent School District No. 12 (Centennial) also has a 2018/19 tax rate of 0.28318% 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. <br /> <br />NOTE: This table includes only net tax capacity based rates. Certain other tax rates are based on market value. <br />See Appendix III.