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GENERAL SUMMARY
<br />TAXABLE VALUATIONS AND TAX LEVIES
<br />The ad valorem taxes on real and personal
<br />property in each population class and for
<br />all cities are presented in the following table.
<br />Taxable valuations are based on assessments
<br />made in 1985 on which taxes were levied that
<br />year for collection in 1986, together with
<br />comparable data for the preceding year.
<br />Total taxable valuation in Minnesota
<br />increased $389.95 per capita in 1986. This is
<br />6.5% higher than the previous year. The changes
<br />in valuation in each population class varied from
<br />increases of $201.81 or 3.8% in the cities of the
<br />fourth class to increases of $1,341.30 or 35.9% in
<br />the cities of the under 2,500 class.
<br />Population
<br />Class
<br />Over 100,000
<br />20,000 to 100,000
<br />10,000 to 20,000
<br />2,500 to 10,000
<br />Under 2,500
<br />All Cities
<br />GOVERNMENTAL OPERATIONS
<br />REVENUES
<br />The amount of city taxes levied per capita in
<br />all cities increased $12.23 or 8.3 %.
<br />Last year tax levies increased $5.89 per capita
<br />or 4.2 %. The city taxes levied per capita
<br />in each class ranged from an increase of $7.72
<br />in the 20,000 to 100,000 class to an increase of
<br />$26.12 in the cities of the under 2,500 class.
<br />Average mill rates for all cities increased
<br />.42 mills overall.
<br />Taxable valuations for 1985 and 1986 do not
<br />include tax increment assessed valuation or
<br />fiscal disparities contribution valuation, but do
<br />include fiscal disparities distribution valuation.
<br />Six cities levied no property tax in 1986.
<br />These cities were all in the under 2,500 class and
<br />all have a population of less than 185.
<br />Taxable Valuation Local Tax Levy
<br />Per Capita Per Capita
<br />1986 1985 1986 1985
<br />$6,839.99 $6,567.70 $227.24 $211.37
<br />7,326.94 7,072.18 137.28 129.56
<br />5,836.30 5,604.48 146.34 136.09
<br />5,450.00 5,248.19 133.52 124.73
<br />5,078.86 3,737.56 147.46 121.34
<br />$6,379.70 $5,989.75 $158.92 $146.69
<br />Revenue for the Governmental Funds of all
<br />cities in 1986 totaled $1.87 billion,
<br />which was $112.8 million or 6.4% higher than in
<br />1985. The total revenue per capita was $575.12
<br />compared to $544.72 in 1985. The amount per
<br />capita in each population class was as follows:
<br />Population Class
<br />Over 100,000
<br />20,000 to 100,000
<br />10,000 to 20,000
<br />2,500 to 10,000
<br />Under 2,500
<br />Per Capita
<br />885.19
<br />508.88
<br />520.61
<br />471.63
<br />423.27
<br />The principal sources of revenue for the 855
<br />cities consisted of: (1) property taxes (27.3 %);
<br />Average Tax Rate
<br />[Mills]
<br />1986 1985
<br />$33.22
<br />18.74
<br />25.07
<br />24.50
<br />29.03
<br />$32.18
<br />18.32
<br />24.28
<br />23.77
<br />32.47
<br />$24.91 $24.49
<br />(2) intergovernmental revenues (36.7%) - federal,
<br />state, county, local grants and aids; and (3)
<br />special assessments (10.3 %).
<br />Revenues from property taxes totaled $510
<br />million. This is a $49.1 million increase over
<br />the $460.9 million collected in 1985.
<br />Intergovernmental revenue, the largest
<br />source, totaled $686.2 million, which was
<br />36.7% of the total revenue compared
<br />with $669 million or 38.1% from that
<br />source in 1985. Intergovernmental revenue ranged
<br />from 26.5% of total revenue in the 20,000 to
<br />100,000 population class to 48.9% in the cities of
<br />the under 2,500 class. Intergovernmental revenues
<br />by major class of city are summarized below.
<br />INTERGOVERNMENTAL REVENUES OF CITIES
<br />GOVERNMENTAL FUNDS
<br />FOR THE YEAR ENDED DECEMBER 31, 1986
<br />TOTAL OVER 100,000
<br />ALL CITIES FIRST CLASS
<br />INTERGOVERNMENTAL REVENUES AMOUNT % AMOUNT
<br />Federal Revenue Sharing
<br />Federal Comm. Development
<br />Block Grants
<br />Federal Grants - Other
<br />State Local Government Aid
<br />State Homestead Credit
<br />State Grants - Highways
<br />State Grants - Other
<br />County Grants - Highways
<br />County Grants - Other
<br />Local Units Grants Highways
<br />Local Units Grants = Other
<br />25,193,443 1.3% 9,425,857
<br />42,437,600 2.3% 31,643,303
<br />81,746,429 4.4% 32,179,827
<br />286,341,591 15.3% 108,162,128
<br />112,899,485 6.0% 30,973,353
<br />45,916,474 2.5% 14,642,965
<br />61,303,531 3.3% 17,467,632
<br />4,494,902 0.2% 2,302,004
<br />5,081,351 0.3% 2,160,570
<br />102,521 0.0% 83,799
<br />20,670,423 1.1% 13,138,882
<br />20,000 - 100,000 10,000 - 20,000 2,500 - 10,000 UNDER 2,500
<br />SECOND CLASS THIRD CLASS FOURTH CLASS FOURTH CLASS
<br />% AMOUNT % AMOUNT % AMOUNT X AMOUNT %
<br />1.5% 5,039,420 0.9% 3,096,778 1.3% 3,772,311 1.4% 3,859,077 2.2%
<br />5.0% 3,972,618 0.7% 2,089,112 0.9% 4,461,902 1.6% 270,665 0.2%
<br />5.1% 6,857,681 1.3% 8,042,299 3.3% 20,017,136 7.3% 14,649,486 8.2%
<br />17.2% 61,700,819 11.3% 35,072,245 14.6% 41,572,886 15.2% 39,833,513 22.2%
<br />4.9% 32,091,133 5.9% 14,906,927 6.2% 19,505,174 7.1% 15,422,898 8.6%
<br />2.3% 19,296,130 3.5% 5,903,681 2.5% 6,066,582 2.2% 7,116 0.0%
<br />2.8% 11,018,918 2.0% 8,703,880 3.6% 12,779,662 4.7% 11,333,439 6.3%
<br />0.4% 306,169 0.1% 204,297 0.1% 1,209,813 0.4% 472,619 0.3%
<br />0.3% 1,450,094 0.3% 717,622 0.3% 687,974 0.3% 65,091 0.0%
<br />0.0% 18,722 0.0% 0 0.0% 0 0.0% 0 0.0%
<br />2.1% 2,471,574 0.5% 1,112,645 0.5% 2,251,799 0.8% 1,695,523 0.9%
<br />TOTALS 686,187,750 36.7% 262,180,320 41.7% 144,223,278 26.5% 79,849,486 33.2% 112,325,239 41.0% 87,609,427 48.9%
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