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<br />Sales Assessment Ratio History <br /> <br />Sales assessment ratios over the past ten years have been as follows1: <br /> <br />Year <br /> <br />Amount <br /> <br />Year <br /> <br />Amount <br /> <br />2002 <br />2001 <br />2000 <br />1999 <br />1998 <br /> <br />N/A% <br />87.6 <br />88.6 <br />92.1 <br />90.8 <br /> <br />1997 <br />1996 <br />1995 <br />1994 <br />1993 <br /> <br />90.6% <br />90.8 <br />90.4 <br />88.6 <br />91.2 <br /> <br />Valuation Trends (Real and Personal Property) <br /> <br />Valuation trends over the past ten years have been as follows: <br /> <br /> Net Tax Net Tax <br /> Capacity Capacity <br />Levy Year/ Indicated Estimated Before Tax After Tax <br />Collection Year Market Value Market Value Increments2 Increments3 <br />2002/2003 $253,959,395 $222,692,300 $2,222,736 $2,437,574 <br />2001/2002 205,970,987 180,650,300 1,875,844 2,071,728 <br />2000/2001 178,045,313 157,941,400 2,204,360 2,455,864 <br />1999/2000 142,734,031 131,591,000 1,796,469 1,996,117 <br />1998/1999 115,341,740 104,730,300 1,390,704 1,570,777 <br />1997/1998 94,699,133 85,907,000 1,217,579 1,403,374 <br />1996/1997 85,274,449 77,429,200 1,151,435 1,274,916 <br />1995/1996 78,112,117 70,702,000 1,023,457 1,040,532 <br />1994/1995 71,708,691 63,533,900 895,079 919,342 <br />1993/1994 65,762,171 59,975,100 842,423 908,734 <br />Breakdown of Valuations <br /> <br />2002/2003 Estimated Market Value, Real and Personal Property: <br /> <br />Real Property4 <br />Personal Property <br /> <br />$ 220,886,900 <br />1,805.400 <br /> <br />99.19% <br />.81 <br /> <br />Total <br /> <br />$ 222.692.300 <br /> <br />100.00% <br /> <br />2002/2003 Net Tax Capacity, Real and Personal Property (before tax increment and fiscal disparity <br />adjustments): <br /> <br />Residential Homestead $ 1,841,718 82.86% <br />Agricultural 17,921 .81 <br />Commercial & Industrial 253,243 11.39 <br />Non-Homestead Residential 75,480 3.40 <br />Personal Property 34.374 1.54 <br />Total $ 2.222.736 100.00% <br /> <br />1 The 2002 Sales Assessment Ratio is not available until late July to mid August from the Minnesota Department of Revenue, Property <br />Tax Division. <br />2 Also before fiscal disparity adjustments. <br />3 Also after fiscal disparity adjustments. <br />4 Breakdown of Real Property Estimated Market Value is not available from Anoka County. <br /> <br />-23- <br />