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Property Tax Levy by Type of Government

The property tax is a major source of revenue for local governments in Minnesota. Beginning with taxes payable in 2002, the state also receives a portion of property tax revenues (from commercial-industrial and seasonal recreational properties only).

In calendar year 2010, local governments in Minnesota levied $7,877 million in property taxes. Property taxes are levied annually and payable in two installments (May 15 and October/November 15).

*Amounts shown are after the allocation of property tax credits.

	CY 2000 (millions)	CY 2002 (millions)	CY 2004 (millions)	CY 2006 (millions)	CY 2008 (millions)	CY 2010 (millions)
School District	$1,795	$988	$1,277	$1,600	$1,908	$2,127
County	1,464	1,528	1,709	1,961	2,267	2,481
City	1,166	1,206	1,416	1,624	1,922	2,009
Town	97	123	139	156	180	197
Special Taxing District	178	156	182	224	278	291
State	N.A.	585	620	660	732	780
Total	$4,700	$4,586	$5,342	$6,224	$7,287	$7,877

Shares of Market Value and Property Tax by Property Type

Taxes payable 2010

	Market Value Payable 2010 (millions)	Property Tax Payable 2010 (millions)
Residential Homestead	$310,850	$3,490
Residential Nonhomestead	41,991	544
Apartment	21,579	331
Commercial/Industrial	76,400	2,473
Public Utility	9,331	260
Agricultural	94,480	551
Seasonal Recreational	27,994	228
Total	$583,209	$7,877

Related links:

• Information on property taxes from House Research
• Legislative Reference Library Links to the World: Taxation

Originally published January 2011. Fiscal year 2011 data are from Minnesota Management and Budget, November 2010 forecast. Other data are from the Department of Revenue, unless otherwise noted.