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<br />Minnesota Statutes 2000, 275.065 <br /> <br />Page 5 of 14 <br /> <br />purposes of this section, "constant spending levy amount" for a <br />county, city, town, or special taxing district means the <br />property tax levy that the taxing authority would need to levy <br />so that the sum of (i) its levy, including its fiscal <br />disparities distribution levy under section 276A.06, subdivision <br />3, clause (a), or 473F.08, subdivision 3, clause (a), plus (ii) <br />its property tax aid amounts, would remain constant from the <br />current year to the proposed year, taking into account the <br />_fiscal disparities distribution levy amounts and the property <br />tax aid amounts that have been certified for the proposed year. <br />For the purposes of this paragraph, property tax aids include <br />homestead and agricultural credit aid under section 273.1398, <br />subdivision 2, local government aid under section 477A.013, <br />county criminal justice aid under section 477A.0121, and family <br />preservation aid under section 477A.0122. <br /> <br />(b) For the state determined school tax, "constant spending <br />levy amount" is the same as the proposed tax. <br /> <br />(c) For the voter approved school levy, "constant spending <br />levy amount" is the result of the following computation: (i) <br />compute the current year's revenue per pupil in average daily <br />membership as the ratio of the voter approved referendum and <br />debt service levy plus aid revenue to the number of pupils in <br />average daily membership, as estimated at the time of levy <br />certification the previous December; (ii) compute the proposed <br />year's levy ratio as ratio of the proposed year's levy <br />limitation for voter approved referendum and debt service <br />revenue to the maximum referendum and debt service levy plus aid <br />revenue for the proposed year, at the time of proposed levy <br />certification in September; and (iii) compute the "constant <br />spending levy amount" as the product of the current year's <br />revenue per pupil from clause (i) times the proposed year's levy <br />ratio from clause (ii) times the proposed year's pupils in <br />average daily membership. <br /> <br />(d) For the sum of all other school levies not included in <br />paragraph (b) or (c), "constant spending levy amount" is the <br />result of the following computation: (i) compute the current <br />year's revenue per pupil in average daily membership as the <br />ratio of the levy plus associated aid revenue to the number of <br />pupils in average daily membership, as estimated at the time of <br />levy certification the previous December; (ii) compute the <br />proposed year's levy ratio as ratio of the proposed year's levy <br />limitation to the maximum levy plus associated aid revenue for <br />the proposed year, estimated at the time of proposed levy <br />certification in September; and (iii) compute the "constant <br />spending levy amount" as the product of the current year's <br />revenue per pupil from clause (i) times the proposed year's levy <br />ratio from clause (ii) times the proposed year's pupils in <br />average daily membership. <br /> <br />(e) Each year, the commissioner of children, families, and <br />learning must compute and report to the county auditor each <br />school district's constant spending levy amounts by September <br />30. In no case shall a constant spending levy amount be less <br />than $0. For the purposes of this subdivision, school homestead <br />and agricultural credit aid under section 273.1398, subdivision <br />2, shall be included in the other school levy category. For <br />purposes of this subdivision, the school fiscal disparities <br /> <br />http://www.revisor.leg.state.mn.us/stats/27 5/065 .html <br /> <br />7/25/01 <br />