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2010 PROPERTY TAX DATA TABLE : COLUMN DEFINITIONS , 1111 Unless otherwise noted,the data are computed from the,2010 abstract of tax lists and other information from the Minnesota Department of Revenue. Total tax capacity—the total tax capacity for taxes payable in Average tax rates are provided because the city may be overlapped 2010.Tax capacity is determined by multiplying a property's market by several school districts,counties,or special taxing districts. value by its classification rate.Each property is assigned a classifica- For example,portions of St.Cloud are located within Stearns, don rate depending on its use. Sherburne,and Benton counties,and within the Sauk Rapids Power line tax capacity(not shown)—The net tax capacity of (ISD#47)and the St.Cloud(ISD#742)school districts.Please note that the average total rate does not include market value-based 10 percent of the 200 KV power line for taxes payable iil 2010.To compute the power line net tax capacity,subtract the following from referenda levies.(Also see note above under JOBZ tax capacity for treatment ofJOBZ tax capacity in these calculations.) total tax capacity:captured tax increment financing(TIF)tax capac- ity,fiscal disparities contribution tax capacity,and taxable tax capacity. Market value tax rates—these columns provide the average 2010 market value tax rates for cities,counties,and schools within Captured TIF tax capacity—the captured tax capacity within each city.The averages at the end of the table reflect the average TIF districts for taxes payable in 2010. only for those jurisdictions that have market value levies.Market Fiscal disparity contribution tax capacity—the tax capacity value contained within JOBZ properties is not included in the rate contributed to the metropolitan and iron range fiscal disparities calculations(see note under JOBZ/BIO tax capacity").For taxes programs for taxes payable in 2010.Cities in Anoka,Carver,Dakota, payable in 2010,four counties,52 cities,and 336 of the state's 345 Hennepin,Ramsey,Scott,Washington,Lake,and Cook counties and school districts imposed market value referenda levies.In 2009,three portions of St.Louis,Itasca,Crow Wing,Aitkin,and Koochiching counties,52 cities,and 334 school districts imposed market value counties are affected by these programs. levies.The 2001 tax law reduced the number of school districts with Taxable tax capacity—the taxable tax capacity for taxes payable referendum levies by replacing the first$415 per pupil of operating is computed by subtracting the referendum levies with an equal amount of state aid for 2002. in 2010.The taxable tax capacity 1, power line tax capacity,the captured TIF tax capacity,and the fiscal Certified 2010 LGA—the amount of local government aid disparities contribution capacity from the total tax capacity of each each city was expected to receive in 2010 when the Department city.This is the tax base used to compute the local tax rate: of Revenue certified the amounts in July 2009. Fiscal disparity distribution tax capacity—the tax capacity Actual 2010 LGA—the amount of LGA each city will actually received from the fiscal disparities programs for taxes payable in receive after the effects of the ratified unallotments and 2010.Only cities located within the Twin Cities metropolitan area supplemental reductions are factored in. and the taconite relief area are affected by these programs. 2010 city certified levy—the amount of property taxes each city State levy tax capacity—the tax capacity of commercial,industri- expected to receive in 2010 when they certified their levy to the al,and seasonal recreational property that is subject to the state prop- county in December 2009. erty tax.For taxes payable in 2010,the state levy tax capacity is split 2010 yield on levy after MVHC reimbursement cut— between cabins(5 percent)and commercial/industrial(95 percent): the amount of certified levy each city will realize after accounting The amount of the state tax collected in a city can be calculated by the state levy cabin tax capacity times.17755 and for effects of market value homestead credit(MVHC)reimburse- multiplyingment reductions. adding the state commercial/industrial tax capacity times.45881. JOBZ/BIO tax capacity—the tax capacity in Job Opportunity 2010 fiscal disparities distribution levy-the amount of 2010 city levy raised through the fiscal disparities program. Building Zones or in the BioScience Zone.Properties in areas (Source:House Research and Department of Revenue) designated as JOBZ or BioScience zones are exempt from many local property taxes.The JOBZ/BIO tax capacity is excluded 2010 city net levy—the city levy actually used to compute the from the calculations of average tax capacity rates,as there are local tax rate.The net levy is computed by subtracting the fiscal dis- only 115 cities with JOBZ properties for taxes payable in 2010. parity distribution levy(if applicable)from each city's certified levy. Average tax rates—these columns provide the average 2010 tax 2009 population—the 2009 population estimates are from the 1 rates for county,city,school,and special districts within each city. State Demographer for Greater Minnesota cities and the IIIMetropolitan Council for metro cities. S E P T E'a B E R -O C T O B E R 2010 MINNESOTA CITIES 7