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Legislature > House of Representatives > House Research > Taxes > Major State Aids & Taxes

Major State Aids & Taxes: State General Levy

Program Description

A state general property tax levy was instituted as part of the overall property tax reform adopted during the 2001 legislative session. Ninety-five percent of the state general tax is levied on commercial/industrial property (including public utility), and the remaining 5 percent is levied on seasonal recreational property. That portion of public utility property consisting of attached machinery used in the generation of electrical energy is exempt from the state general property tax, as well as the property at the Minneapolis-St. Paul International Airport and the St. Paul intermediate airport.

For its first year in taxes payable in 2002, the state general levy was $592 million. Each subsequent year's levy is increased from the previous year's levy by using the increase in the implicit price deflator for government consumption expenditures and gross investments published by the U.S. Bureau of Economic Analysis (an index of inflation). (The historical graphs here adjust for inflation using the implicit price deflator for state and local government expenditures, as published by the U.S. Bureau of Economic Analysis, a slightly different measure than the general government expenditure index used to adjust the state general levy amount. Use of a different measure explains why the inflation-adjusted line in the graph below is not the same as the nominal line.)


Tax Amount and Reporting

Payable Year 2013 State General Property Tax: $839.9 million

The total state general property tax for taxes payable in 2013 was $839.9 million.

For taxes payable in 2013, the state tax rate was 52.523 percent for commercial-industrial/public utility property and 22.327 percent for seasonal recreational property, which provides revenues of $798.0 million and $41.9 million respectively. (In addition to the amount formally levied, an additional amount approximately $2.4 million is collected from properties that are not included in the abstract of assessment (i.e., the majority of the tax on certain transmission and distribution line property). This amount is not included here because its distribution is unknown.)

The tax rates are computed by the Department of Revenue.

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Per Capita Maps

Map of state general property tax per capita by countyMap of state general property tax per capita by economic development region

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The First Five Years of State General Property Tax

The table below shows the distribution of the state general property tax in thousands of dollars for the first five years for the state and economic development regions. The graph shows total dollars of the state general property tax for that same time period in nominal (actual) and constant (inflation-adjusted) dollars.

State General Property Tax: Calendar Years 2009 to 2013
Nominal dollars, in thousands
2009 2010 2011 2012 2013 5-Yr. Chg. Aid
State $773,957 $776,701 $796,623 $817,361 $839,944 9%

Northern Regions
Northwest (1)
Headwaters (2)
Arrowhead (3)
West Central (4)
Five (5)
East Central (7E)
6,560
9,184
36,264
22,832
27,500
11,372
7,070
9,877
36,160
24,168
28,295
11,453
9,544
11,277
39,659
26,204
28,739
11,984
10,392
12,544
44,077
27,764
29,725
12,339
11,345
13,397
46,320
28,963
30,446
12,313
73
46
28
27
11
8

Southern Regions
Six East (6E)
Upper MN Valley (6W)
Central MN (7W)
Southwest (8)
Nine (9)
Southeastern MN (10)
9,648
3,265
44,509
8,842
20,378
46,715
10,114
3,480
46,600
9,615
20,908
48,306
11,132
3,693
48,679
10,785
22,474
51,866
11,679
4,033
50,430
11,683
23,663
53,838
12,429
4,373
52,244
13,244
25,024
56,095
29
34
17
50
23
20
Total Nonmetro $247,070 $256,045 $276,037 $292,166 $306,193 24%

Metro Region
Hennepin County
Ramsey County
Remaining Metro
274,286
92,356
160,246
266,474
90,813
163,369
263,175
91,537
165,875
266,033
91,306
167,856
275,099
91,157
167,494
0
-0
5
Total Metro $526,888 $520,656 $520,586 $525,194 $533,751 1%

Statewide State General Property Tax

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March 2017

House Research Department  ♦  600 State Office Building, Saint Paul, MN  55155  ♦  House.Research@house.mn  ♦  651-296-6753