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Home My WebLink About1991-2001 HACA data for Arden Hills and North Oaks '_MINNESOTA Department of Revenue Property Tax Division Mail Station 3340 St. Pau1,.MN 5514Q-3340 Phone: (651) 296-0256 Fax (651) 297-2166 TDD: (65 1) 282-2095 ; - I Fax Transmittal Cover Sheet To: 1644=P- Q r1 F - - an y F C66-1) 633 - 1 3? From: Jerome F. Silkcev, Assistant Director Property Tax Division 4th Floor, 600 North Robert Street Number of pages including this page: /0 Date Sent: ?---/3—00 _ f e- /2g/— a' dI Me, /oC �--� ` `� g An equal opportunity employer TO 'd ST:bT 000Z CC da2 60Z0-96Z-IS9:xe3 Xdl Al?J3dOdd 1991 (BASE YEAR) 1 HACA CALCULATION v. ,ARDEN HILLS l ISD#621 SD#623 ' o #1 #2 . 1. NTC (HACA CLASS RATES) _ 13,283,045: 235,571` ' 2_ F.D. CONTRIBUTION `.97826 2,744,756 2,667 - i 3. TIF NTC* .97826 29,682 i - r 4. P.LINE CR. NTC* .97826 5. TAXABLE NTC (1-2-3-4) i t 10,566,282 232,962 _ o o 0 6. UTJ RATIO 1.000000 1.000000_ • N 7. ALLOCATED TAXABLE NTC(5*6) f 10,566,282• 232,962i o • CV . 8. SCHOOL TAX CAP. RATE I- 44.56300 49.22500 . 0 9 EQUALIZED LEVY PERCENTAGE 0.784236 ± 0.748148 , _ 10. EQUALIZED TAX CAP.RATE (8*9) 34.94791 36.82759 . - 11. TOTAL TAX CAP. RATE 89.38100 94.04300 12. TOTAL NON-EQUAL.RATE(11-10) 54.43309 57.21541 0 13. TAXABLE GTC i 1 12,445,122 309,319 r o 14. NON-EQUAL. GROSS TAX(12 13) 6,774,264 176,978`: I C" 15. COST OF LIVING FACTOR 1.0394 ; 1.0394 i 16. HOUSEHOLD FACTOR 1.00691_1 1.00691 1 `0 17. ADJ. N-EQ. GR. TAX(14*15`16) t 7,089,823: 185,222 X - x rI 18. SUBTRACTION FACTOR(7`12*.9767) I 5,617,543 130,185. 19. INITIAL HACA(17-18) I 1,472,281° 55,038 31. CITY TAX PROPORTION(RATE%) I - 0.172340~ 0.163960 '32. CITY INITIAL HACA 19"31 253,733 9 024` 262 7571 _ x 11 1 i i Note: the city tax proportion is obtained by dividing the city local tax rate by the total local tax rate excluding the equalized portion Hof the school district rate. 1 i I I D a_ l 1991 (BASE YEAR) IL. HACA CALCULATION NORTH OAKS SD#621 SD#624 j I I 1 Mo #1 #2 1 { 1. NTC (HACA CLASS RATES) I 5,035,943 6T6,485 , 2. F.D. CONTRIBUTION *.97826 _ 59,484 2,662' Ln 3_ TIF NTC' .97826 0 . 4. P. LINE CR. NTC* .97826 `-' 5. TAXABLE NTC(1-2-3-4) t 4,977,752 673,8811 _1 t 1 �0 6. UTJ RATIO 1.000000 1.000000 7.ALLOCATED TAXABLE NTC (5*6) , 4,977,752 673,881, o I CV n- 8. SCHOOL TAX CAP. RATE I ' 44.56300 48.44400 cn 9 EQUALIZED LEVY PERCENTAGE ,[ 0,784236 0.715140 10.EQUALIZED TAX CAP. RATE(8*9) 34.94791 1 34.64424 I 11.TOTAL TAX CAP. RATE I 87.60900 91.49000 f • 12. TOTAL NON-EQUAL. RATE(11-10) t l 52.66109 , 56.84576 cn o 13. TAXABLE GTC T °; 5,802,5051 832,6421CV 0 14. NON-EQUAL. GROSS TAX(12'13) j 3,055,662; 473,4351 cn i ' `i' 15. COST OF LIVING FACTOR 1.0394 1.0394 , 11 16.HOUSEHOLD FACTOR I 1,02818 1 A2818 `•• 17.ADJ. N-EQ. GR, TAX(14*15'16) 3,265,5561 505,9561 1 ?< rti r` 18. SUBTRACTION FACTOR (7'12`.9767) ! 2,560,2611' 374,147 , 19. INITIAL HACA(17-18) 705,2951 131,808. t 31. CITY TAX PROPORTION(RATE%) 1 0.143769 1 0.133184 . j 1 32. CITY INITIAL HACA(19'31) . 101,399i 17,555i j 118,954 J x j i i 1 , Fo- Note: the city lax proportion is obtained by dividing the city local tax rate by the total local tax rate excluding the equalized portion _. of the school district rate. I j_ l j 1 w 0 e a_ I ARDEN HILLS NORTH OAKS 1991 tiAG , HACA BEFORE OFFSETS 262,757 118,954 $100 MILLION SCHOOL OFFSET 247,839 111,397 $28 MILLION COUNTY/CITY OFFSET 0 0 FISCAL DISPARITY HACA 5,283 833 1991 CERTIFIED HACA 20,201 8,390 1992 HACA BASE 20,201 8,390 GROWTH AMOUNT 0 214 NTC ADJUST FACTOR 67,131 51,558 FD ADJUST FACTOR 2,641 358 $86 MILLION OFFSET 61,743 19,986 1992 CERTIFIED HACA 28,230 40,534 1993 HACA BASE 28,230 40,534 GROWTH AMOUNT 0 1,009 NTC ADJUST FACTOR 46,243 52,241 , FD ADJUST FACTOR 4,676 525 1993 CERTIFIED HACA 79,149 94,309 1994 HACA BASE 79,149 94,309 ADDBACK 290 0 ' GROWTH AMOUNT 0 0 NTC ADJUST FACTOR 16,836 1,996 FD ADJUST FACTOR 1,269 126 1994 CERTIFIED HACA 97,544 96,431 1995 HACA BASE 97,544 96,431 GROWTH AMOUNT 0 0 NTC ADJUST FACTOR 0 0 FD ADJUST FACTOR 2,699 256 1995 CERTIFIED HACA 100,243 96,687 1996 HACA BASE ' 100,243 96,687 GROWTH AMOUNT 0 0 NTC ADJUST FACTOR 0 0 FD ADJUST FACTOR 0 0 $16 MILLION TEMP. REDUCTION 12,560 4,690 1996 CERTIFIED HACA 87,683 91,997 d xdi A bn'� Si:bT (70(77. O7, daS 6070-96Z-TS9:xL' 1213d021c1 1\IV /�VJVV I I I1V 1�/fV 11 VU ff ARDEN HILLS NORTH OAKS 1997 t-fACA BASE 87,683 91,997 ADDBACK $16 M REDUCTION 12,560 4,690 NTC ADJUST FACTOR 0 59 FD ADJUST FACTOR 0 0 PER CAPITA REDUCTION 9,560 3,675 1997 CERTIFIED HACA 90,683 93,071 1998 HACA BASE 90,683 93,071 GROWTH 0 0 NTC ADJUST FACTOR 0 69 FD ADJUST FACTOR 0 0 1998 CERTIFIED HACA 90,683 93,140 1999 HACA BASE 90,683 93,071 GROWTH 0 0 NTC ADJUST FACTOR 0 69 FD ADJUST FACTOR 0 0 LOCAL IMPACT NOTE COSTS 46 47 1999 CERTIFIED HACA 90,637 93,093 2000 HACA BASE 90,637 93,093 ADDBACK LOCAL IMPACT NOTE 46 47 NTC ADJUST FACTOR 0 7Q7 FD ADJUST FACTOR 9,332 693 LOCAL IMPACT NOTE COSTS 46 43 2000 CERTIFIED HACA 99,969 94,497 2001 HACA BASE 99,969 94,497 ADDBACK LOCAL IMPACT NOTE 46 43 NTC ADJUST FACTOR 0 0 FD ADJUST FACTOR 0 0 LOCAL IMPACT NOTE COSTS 46 47 2001 CERTIFIED HACA 99,969 94,493 SO 'd 91:VJ 000Z OZ daS 60Z0-96Z-TS9:Xpd Xdl J.1d3da1d fS Techls. 1 o Ce,ctuarteP, 0 ' ' Cb- 1, Art. 4 LAWS of MINNESOTA 62 1989 FIRST SPECIAL SESSION t Ifs. ..ndet R..hdivisiort i, The aid unde[this section is limited to 15 creel-it of the total local government aid the city received in 1989. The afa under t s____n cannot be less than zero- For the purposes of this subdivision levy" includes a city' 1_yv on fiscal disparities distribution under section 473F,08,subdivision 3,u . I i''s paragraph al Sec. 12. Minnesota Statutes 1988,section 477A.013,is amended by adding { a subdivision to read: Subd. 6. AID ADJUSTMENT. For calendar year 1990, there shall be an amount a dal to 3.4 percent of the town's or city's adjusted net ,tam capacity computed usin the net class rates for taxes payable in 1990 and lequalized market values as defined in section 273.1398, subtracted from the aid amounts computed under subdivision 1, in the case of towns and under subdivisions 3 • and 5 in the case of cities. For cities the subtraction will be made first from the aid computed under subdivision 3. If the subtraction amount under 14ia section . ' is Areate_ than ttLe aid amount computed under stihdivisiott 3 iht'jrernainin amount will be subtracted from the aid computed under subdivision 5. The resulting amounts shall be the town's local government aid or the it 's local government aid and equalization aid for calendar year 1990. The 1 al govern-, ment aid and equalization aid amount for s_y city or town cannot,bye less than zero. lithe subtraction amount under this section is greater than the amount for any town or Ellx commuted under subdivisions l 3,and.2,,the remai amount shall be subtracted from the town's or city's homestead and a�ricui1ural credit ,,'. • aid under section 273.1398. subdivision 2. ;1 ..: ' For purposes of this subdivision. ;`adiusted net tax canacitv";me.1ns the ,, . eity's total net tax capacity using the net class rates for taxes pavalile in 199° ,;, and eoualized market values as defined in section 273.1398. as adjui;ted for the '1. �t��'�t3yy is contributions and distributions,reauired chapter 473F in the east off a tit or ,,,gl.�}.,: I 1 town located within the metropolitan area and less the captured value to Ea tax t:,':',4; increment district. _ ,?. An increase in a city s property tax 1 for taxes payable in 19910 attributa- ; I, :.:.1 t` b1e to the amount deducted from the ciy's aids under this subdivisi ';'` Ojlt is exempt ;� :�.;. . from the eity's per capita len limit under section 275.11 and from the pitY's • ' percentage of market value levy limit under section 412.251 or 426.04, r,S. Sec. 13. Minnesota Statutes 1988, section 477A.014, subdivision I, is 5. *i ' amended to read: : �:. Subdivision 1. CALCULATIONS AND PAYMENTS. The commissioner of revenue shall make all necessary calculations and make payments pursuant to sections 477A.012,477A,013 and 477A.03 directly to the affected taxing author- i. ities annually. In addition, the commissioner shall notify the authotfities of their aid amounts, as well as the computational factors used in making the calcula- tions for their authority, and those statewide total figures that are pertinent, before August 15 of the year preceding the aid distribution year,eaicent that for New language is indicated by underline, deletions by strikeout. ` ,.. j s I 90 'd 9T:bT OOOZ OZ daS 60Z0-96Z-TS9:xpd Mil_ Jll2l3d0eld September 1991 HOUSE RESEARCH kai Daton, 290-/434 information Bile Steve H.inze, 296-8956 Legislative Analysts 1991 Changes to Minnesota's Property Tax System Property Tax Aids and Aid Reductions The state's aid programs for providing property tax relief have undergone major changes in the past few legislative sessions. This information brief gives the recent history and the current status of each of four major programs that provide property tax relief through general aid to local governments_ I This is one of a series of reports describing the 1991 changes to the property tax system. The four major general aid programs are • Homestead and Agricultural Credit Aid (HACA) • Local Government Aid (LGA) • Equalization Aid • • Disparity Reduction Aid (DRA) Aid payments under the HACA and DRA'formulas vary from year to year based on changes in the local tax base, due to changes in property classification rates. Payments under the HACA formula also vary based on population growth. Aid payments under the LGA prograzri are frozen at the amounts paid in 1990, with no provision for growth. Besides the change in aid levels occuring naturally through the workings of the aid formula, the actual amounts to be paid in 1991 and 1992 have been reduced for two reasons. The major reason for aid reductions is the need to balance the state budget; these reductions are discussed in detail below. 1 Since a number of the aid programs described provide aid to school districts, school district amounts are included in this brief. However, it should be noted that most of the state aid to school districts is provided through thelstate's school aid formula,and those aids are 131a discussed in this brief. Research Department . Minnesota House of Representatives . 600 State Office Building )n.A 9T:tT nnn7 n7 d3S 6OZ0-96Z-TS9:Xpd Xdl AJA d0?Jd • 1991 Changes to Minnesota's Property Tax System September 1991 Property Tax Aids and Aid Reductions Page 2 The second cause of reductions affecting general aid programs is the continuing realignment of service responsibilities between the counties and the state. The state assumed financial responsibility for most human services programs beginning in 1990 and is assuming the financing for portions of the district courts and public defense systems over a period of years. Ty aid in financing these new state responsibilities the amount paid to counties under the programs listed above has been reduced. For more information on the state takeover of these costs see 1991 Stale Takeover of Human Service Program Costs (House Research Department information brief, December 1990). Aid Reductions to Balance the State Budget At the beginning of the 1991 legislative session there was a state revenue shortfall of $200 million for the 1990.1991 biennium, and a further shortfall was projected based on curtlent law of$1.2 billion in the 1992-1993 biennium. To help balance the state budget, aid payments made under these general programs to local governments were cut. Laws 1991, Chapter 2 included a provision to cut payments made to local governments in July of 1991 by S50 million. This amount was to replace money that would be taken from the budget reserve fund in the: 1990- 1991 biennium to balance that budget. Laws 1991, Chapter 291 included additional cuts in aid payments made in December of 1991 and aid payments made in 1992. For each aid reduction, a dollar amount was set in law. Each local government's aid payments were then reduced by a uniform percentage of the local government's 1991 revenue base (original 1991 levy plus 1991 state aid). For example, the July 1991 aid cut of$50 million required each affected local, government to lose about 2.01% of its revenue base. If a city had a 1991 levy of$1 million and its original certified LGA for 1991 was $500,000 its revenue base would be $1.5 million. The July aid payment to the city would be reduced by 2.01% of $1.5 million, which is $30,150. The definition of items included in the revenue base is not the same for all cuts (see Table 1 below). No aid payment is reduced below zero, so no local government can lose more aid than:it was originally certified to receive, The 1991 reductions in aid payments are one-time reductions, which means that the base 1992 aid amounts are equal to the orginally certified amounts of 1991 aid before the reductions. The 1992 aid reductions are permanent which means that the base amount for 1993 aid will be 1992 aids after the 1992 reductions. Table 1 provides a summary of the provisions for each aid reduction, • 80'd LT:VT OOOZ OZ daS 60Z0-96Z-TS9:XPd Xdl Alel3dOeld 1991 Changes to Minnesota's Property Tax System September 1991 Property Tax Aids and Aid Reductions Page 3 Table 1 Provisions for 1991 and 1992 Aid Reductions Aid Payment(s) affected by Aid Reduction July, 1991 December, 1991 1992 (equally divided between July c December payuents) Amount of Reduction $50 million S35 million $86 million 2 Affected Local -- Counties -- Counties -- Counties Governments 4 -- Cities -- Cities -- Cities -- Towns —Towns -- Special Districts, -- Special Districts -- Special Districts, except hospital except hospital districts districts Revenue Base Used for 1991 certified levy plus 1991 certified levy less 1991 certified levy less Reduction 1991 LGA and 1991 1991 social service levy 1991 social ser4ice levy taconite aid plus 1991 LGA and 1991 plus 1991 LGA! and taconite aid 1991 taconite aid Percent of Revenue 2.01% 1.60% 4.03% 3 Base Used for Reduction Aid Reduction by Type Counties -- $24.4 Counties -- $14.7 Counties $37.1 2 of Local Government Cities — $21.0 Cities -- $16.7 Cities $43.2 2 (in millions) Towns $ 1.7 Towns -- S 1.4 Special District-- $ 5.9 Special District -- $ 29 Special District -- $ 23 Duration of Reduction One-time reduction . One-time reduction Permanent reduction in aid base House Research]Department 2 The 1989 special session tax bill included a provision to reduce 1992 aids by about $51 million. This priovision was repealed in the 1991 tax bill and replaced with an aid cut of$86 million. 3 Based on House Research estimates as of July 1991. 60 'd T:trT OOOZ OZ daS 60Z0-96Z—TS9:Xp3 X1:11 AL 3d0& 1991 Changes to Minnesota's Property Tax System September 1991 Property Tax Aids and Aid Reductions ! Page 4 ,Aid reduekioas for loc-01 gceverr rnents are subtracted from tho aid programs in the following order: (1) LGA (2) Equalization aid (3) 1IACA (4) Disparity reduction aid Major Property Tax Aids by Program Table 2 provides a fiscal summary of the state's major property tax relief programs fopr the period 1990 through 1992. Two columns exist for aids paid in 1991. The "Certified 1991" column shows the amounts the local governments were certified to receive at the time they set their budgets and certified their levies. The "Final Amount 1991" column shows the actual aids received after 1991 aid cuts. (For completeness, amounts paid to school districts under these programs are included, but it should be noted that this is only a small part of state aids to school districts. See footnote 1.) Property Tax Aids in 1993 and Future Years The 1991 tax bill)established the local government trust fund. All the aids discussed afbove plus some additional aids are to be paid from this fund in 1991 and future years. The governor vetoed the provisions of this bill that authorized payments from this fund in 1993 and future years for all aid programs except LOA. As a,result, it is difficult to say what will happen to property tax relief programs after 1992. The future of these aid programs will be determined during the 1992 legislative session. 0T 'd ZT:bT 000Z OZ daS 60Z0-96Z-TS9:X2 j XH1 A1A3d02Jd 1 1991 Changes CO Minnesota's Property Tax System Sectember 1991 Property Tax Aids and Aid Reductions Pagc 5 Tnblc 2 Major Property Tax Aids (in millions) Final Amount Payable 1990 Certified 1991 1991 Certified 1992 Homestead &Agricultural Credit Aid (HACA) Counties $288.5 $176.4 $143.0 15144.1 Cities 142.3 158.6 155.3 173.2 Towns 19.9 21.5 19.1 1 22.9 School Districts 164.2 149.9 149.9 171.2 Special Taxing Districts 22.5 2$.7 23.9 27.0 Total $637.4 $535.1 $491.2 1$538.4 Local Government Aid (LGA) Counties $1.5 $6.1 $0 $0 Cities 317.8 318.4 4 283.6 279.6 Towns 2.3 2.2 4 1,5 2.2 Total $327.6 $326.7 $285.2 $281.9 Equalization Aid (cities $19.5 $19.5 $19.5 $19.4 only) Disparity Reduction Aid (LIRA) s ✓ Counties $15.0 $14.9 $14.9 $14,5 Cities 14.2 143 14.3 13.9 Towns 0.9 0.8 0.8 OS School Districts 12.9 12.9 12.9 12.6 Special Taxing Districts 93 0.3 _ 0.3 , 0.3 Total $43.3 $43.3 $43.3 $42.1 Total Property Tax Relief Aid Counties $311.0 $197.4 $157.9 $158.6 Cities 493.8 510,8 472.7 1486.1 Towns 23.1 245 21.4 1 25.9 School Districts 177.1 162.8 162.8 1183.8 Special Taxing Districts 22.8 29.0 2A.2 27. Total $1,027.8 $924.5 $839.0 $881.7 Douse jtesearchpepartmenc 4 Differences between 1990 and 1991 certified LGA amounts are due to differences in state costs deductd from this program and the change in the status of Otsego from a town to a city. I, s nisparity reduction aid amounts reflect adjustment for 90% tax rate limitation. Payable 1992 figures deflect estimated effect of 90% tax rate limitation. TT 'd 8T:trT 000Z OZ daS 60ZO-96Z-TS9:x�3 Xdl Aiei3d0?id