Special Assessments Research 2008

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House Research Department Updated: September 2008 Special Assessments Page 17 20.5%19.5% 13.2% 10.9% 0% 5% 10% 15% 20% 25% 1980 1990 2000 2006 % of Total Tax Levy Source: Department of Revenue, Property Taxes Levied in Minnesota: Summary Tables for Taxes Payable 2005 The 2006 numbers are from the 2006 Abstract of Tax Lists has not been adjusted for any inflationary changes but is the actual dollars reported on that year’s Abstract of Tax Lists. No attempt was made to look at the individual counties, cities, townships, and special districts to see what the range in percentages is across the state within the types of districts. It is presumed, as with most data, that although averages are useful in getting a sense of the big picture statewide, some of the taxing districts’ percentages may be significantly different from the statewide averages of each respective type of district. Comparison of Department of Revenue and State Auditor Data As previously mentioned, the total special assessment amounts as reported by the counties to the Department of Revenue are different from the total special assessments as reported to the State Auditor by each of the local governments. However, in spite of these differences, it is worthwhile to compare each of them to their respective total levy amounts (using DOR’s data) and total revenue amounts (using the State Auditor’s data). Figure 3 depicts the total city special assessments as a percent of the total city property tax levy, both from DOR sources. Whereas, Figure 4 presents the “bigger picture” by comparing the total city special assessment amount to the city’s total revenue, both from the State Auditor’s report. Figure 3: City Special Assessments as a Percent of Total Property Tax Levy