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Copies of this publication may be obtained by calling 651-296-6753. This document can be made available in <br />alternative formats for people with disabilities by calling 651-296-6753 or the Minnesota State Relay Service at <br />711 or 1-800-627-3529 (TTY). Many House Research Department publications are also available on the <br />Internet at: www.house.mn/hrd/hrd.htm. <br /> <br />INFORMATION BRIEF <br />Research Department <br />Minnesota House of Representatives <br />600 State Office Building <br />St. Paul, MN 55155 <br /> <br /> <br /> <br /> <br />Karen Baker, Legislative Analyst, 651-296-8959 <br />Deborah A. Dyson, Legislative Analyst, 651-296-8291 Updated: September 2008 <br /> <br /> <br />Special Assessments <br /> <br />Special assessments are one of the ways a local government may collect money to <br />pay for local improvements. This information brief provides an overview of the <br />law authorizing and governing special assessments for local improvements, and <br />certain services and unpaid charges. It also describes the procedures a local <br />government must follow in imposing special assessments. Finally, it provides <br />some historical data on the trends in the use of special assessments in Minnesota. <br /> <br /> <br /> <br />Contents <br /> <br />Special Assessments Defined .........................................................................................................2 <br />Local Improvements That May Be Paid for with Special Assessments ....................................3 <br />Determining the Amount of the Special Assessment ..................................................................4 <br />Special Assessments on Other Government Property ................................................................5 <br />Procedure to Impose Special Assessments ...................................................................................5 <br />Special Assessment Deferments ....................................................................................................8 <br />Other Ways to Pay for a Local Improvement or Service ...........................................................9 <br />Special Assessments vs. Property Taxes ......................................................................................9 <br />Services and Unpaid Charges .....................................................................................................11 <br />Data: Sources of Special Assessment Data ...............................................................................12 <br />Table 1: Comparison of City Special Assessments ..........................................................13 <br />Department of Revenue Data ......................................................................................................15 <br />Figure 1: Total Special Assessments by Taxing District ..................................................15 <br />Figure 2: Special Assessments as Percent of Taxing District Total Levy ........................16 <br />Comparison of Department of Revenue and State Auditor Data ............................................17 <br />Figure 3: City Special Assessments as a Percent of Total Property Tax Levy .................17 <br />Figure 4: City Special Assessments as a Percent of Total Revenue .................................18 <br />Appendix: Special Assessments (1970-2006) ............................................................................19