GENERAL SUMMARY
<br />TAXABLE VALUATIONS AND TAX LEVIES
<br />Data on the ad valorem tax on real and personal property
<br />in each population group and for all municipalities are pre-
<br />sented in the following table.
<br />Population
<br />Group
<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 Municipalities
<br />Taxable valuations are based on assessments made in 1976
<br />and on which taxes were levied that year for collection in
<br />1977, together with comparable data for the preceding year.
<br />Taxable Valuation
<br />Per Capita
<br />1976
<br />$3,335.86
<br />4,140.42
<br />3,390.24
<br />2,828.41
<br />2,491.94
<br />1975
<br />$3,062.89
<br />3,806.72
<br />3,117.12
<br />2,593.52
<br />2,145.29
<br />$3,391.83 $3,097.37
<br />Tax Levied
<br />Per Capita
<br />1976 1975
<br />$141.84
<br />69.78
<br />74.61
<br />60.25
<br />61,68
<br />$120.73
<br />64.04
<br />64.71
<br />54.52
<br />53.48
<br />$ 85.76 $ 75.75
<br />Taxable valuation per capita in all municipalities increased
<br />$294.46 or 9.5% in 1976. The changes in valuation in each
<br />population group varied from a $273.12 increase or 8.8% in
<br />the 10,000 to 20,000 group to an increase of $346.65 or
<br />16.2% in the under 2,500 group.
<br />The amount of city taxes levied per capita in all munici-
<br />palities increased $10.01 or 13.2 %. This was more than the
<br />percentage -of increase in taxable valuation, which resulted in
<br />REVENUE
<br />Average Tax Rate
<br />(Mills)
<br />1976 1975
<br />42.54 39.42
<br />16.85 16.82
<br />22.01 20.76
<br />21.30 21.02
<br />24.75 24.93
<br />25.28 24.46
<br />the average tax rate increasing by .82 mills. The municipal
<br />taxes levied per capita in each group ranged from an increase
<br />of $5.74 or 8.9% in the 20,000 to 100,000 group to an
<br />increase of $21.11 or 17.5% in the over 100,000 group.
<br />Average mill rates for these groups increased .03 mills and
<br />3.12 mills, respectively.
<br />Twelve cities levied no property tax in 1976. These cities
<br />were all in the under 2,500 group and all have a population
<br />of less than 200.
<br />GOVERNMENTAL OPERATIONS
<br />Revenue receipts for the governmental operations of all
<br />municipalities in 1977 totaled $991.5 million which was
<br />$115.8 million or 13.2% higher than in 1976. The total
<br />revenue per capita was $324.05 compared to $284.43 in 1976.
<br />The amount per capita in each population group was as
<br />follows:
<br />Population Group Per Capita
<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 />$495.91
<br />271.00
<br />291.31
<br />259.25
<br />241.96
<br />Total operating revenue of the 855 cities came from three
<br />principal sources: (1) taxes (26.4 %); (2) intergovernmental
<br />Federal Revenue Sharing
<br />Federal Grants - Other
<br />State Grants - Local Government
<br />Aid, Homestead Credit, Aar.
<br />Credit, Taconite H.C., etc.
<br />State Grants - Highways
<br />State Grants - Other
<br />County Grants - Highways
<br />County Grants - Other
<br />Grants - Other Local Units
<br />revenue (41.9 %) - federal and state grants and aids; (3) other
<br />revenue (31.7 %) - consisting principally of charges for services,
<br />special assessments, public enterprise profits, licenses, fines
<br />and interest on investments.
<br />Revenue from taxes totaled $261.8 million which was
<br />15.7% more than in 1976 (see Table 1). The three first -class
<br />cities received 32.7% of their revenue from taxes, while the
<br />other cities in the state averaged about 22.0 %.
<br />Intergovernmental revenue, the largest source of govern-
<br />mental revenue, totaled $415.9 million which was 41.9% of
<br />the total revenue compared with $353.5 million or 40.4%
<br />from that source in 1976. Revenue from this source ranged
<br />from 32.2% in the 20,000 to 100,000 population group to
<br />50.3% in the over 100,000 population group. Intergovern-
<br />mental revenue by major class of city is summarized below.
<br />Intergovernmental Revenue for 1977
<br />Over 20,000- 10,000- 2,500- Under
<br />Total 100,000 100,000 20,000 10,000 2,500
<br />$ 35,424,273 $ 14,328,551 $ 7,620,153 $ 4,329,632 $ 4,504,038 $ 4,641,899
<br />111,315,944 71,910,140 12,993,425 8,946,580 9,783,290 7,682,509
<br />180,008,724 70,067,387 37,287,086 23,371,271 25,909,893 23,373,087
<br />28,341,413 12,443,198 9,353,298 4,149,789 2,340,428 54,700
<br />36,551,998 13,588,883 8,042,182 4,948,427 4,953,371 5,019,135
<br />2,460,488 828,718 391,550 418,514 340,794 480,912
<br />11,159,973 2,062,387 3,736,361 1,835,985 1,584,379 1,940,861
<br />10,598,749 4,177,366 1,488,928 1,027,672 1,634,113 2,270,670
<br />Total Intergovernmental Revenue $415,861,562 $189,406,630 $80,912,983 $49,027,870 $51,050,306 $45,463,773
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