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ExecutiveSummary:StudyoftheMetropolitanAreaFiscalDisparitiesProgram <br />FortheMinnesotaDepartmentofRevenue <br />ThisstudywaspreparedbyTischlerBisefortheMinnesotaDepartmentofRevenue. <br />TischlerBise isafiscal,economic,andplanningfirmspecializinginfiscal/economicimpact <br />analysis,impactfees,infrastructurefinancingstudies,costallocationplans,userfees,utilityrate <br />studies,andrelatedrevenuestrategies.Wehavebeenprovidingconsultingservicesnationally <br />forover30yearsduringwhichtimewehaveadvisedover2,000communities. <br />Disclaimer <br />TheanalysisandfindingsconveyedinthisreportarethatofTischlerBise,theauthorsofthe <br />study,unlessotherwisenoted.Anyerrorsaretheresponsibilityoftheauthors. <br />PerMinnesotaStatutes,section3.197,anyreporttothelegislaturemus <br />tcontain,atthe <br />beginningofthereport,thecostofpreparingthereport,includinganycostsincurredbyanother <br />agencyofanotherlevelofgovernment. <br />Thecosttopreparethisreportwas$96,151. <br />February2012(revised) <br />Note:Apreviousversionofthisreportcontaineddataerrors(intaxratesandtaxespaid)thathavebeencorrected. <br />TischlerBise <br />4701SangamoreRoad <br />SuiteS240 <br />Bethesda,Maryland20816 <br />800.424.4318 <br />www.tischlerbise.com <br />StudyAuthor*:JulieHerlands,AICP,Principal,TischlerBise <br />*Thechapteronpropertytax,aid,andlocaldevelopmentprogramsthatinteractwithFiscalDisparities <br />programwaswrittenbyMinnesotaDepartmentofRevenue. <br />i <br /> <br />