State Aids

The following write-ups are produced and maintained by Minnesota House Research Department, with some links provided to other sources.

Aid Programs

• The City LGA Program
• County Program Aid
• The Local Government Aid (LGA) Program: A History
  A report documenting the history of the local government aid program in Minnesota from 1967 to 2020, with a focus on aid to cities. October 2020.
• Township LGA
• Grouping Minnesota Cities: Using Cluster Analysis
  A 56-page technical report that describes a method used for public finance analysis by House Research to group Minnesota cities into classes with similar characteristics. September 2015.

2024 Session Printouts

• Certified 2024 City LGA and estimated 2025 City LGA under current law
  (Run: lga25base, 2/27/24)
• Preliminary 2025 County Program Aid
  (3/22/24)

2023 Session Printouts

• 2023 and 2024 LGA vs. 2024 LGA under the omnibus tax bill
  (Run: lga23/24/CCR, 5/23/23)
• 2023 and 2024 CPA vs. 2024 CPA under the omnibus tax bill
  (5/23/23)
• County Local Homeless Prevention Aid Distributions uner the omnibus tax bill
  (5/23/23)
• County Local Affordable Housing Aid Distributions under the omnibus tax bill
  (5/23/23)
• City Local Affordable Housing Aid Distributions under the omnibus tax bill
  (5/23/23)
• Certified 2023 LGA and estimated 2024 City LGA under current law
  (Run: lga24base, 1/17/23)
• Preliminary 2024 County Program Aid
  (2/6/23)

2022 Session Printouts

• 2022 and 2023 LGA vs. 2023 LGA under the omnibus tax bill
  (Run: lga22/23/HF4064_DivRep; 3/27/22)
• 2023 and 2023 LGA vs. 2023 CPA under omnibus tax bill
• County Local Affordable Housing Aid Amounts (omnibus tax bill)
• City Local Affordable Housing Aid Amounts (omnibus tax bill)
• County Business and Community Relief Aid Amounts (omnibus tax bill)
• 2022 and 2023 LGA vs. 2023 LGA under H.F. 4064
  (Run: lga22/23/HF4064; 3/8/22)
• Preliminary 2023 County Program Aid
  (2/8/22)
• Certified 2022 LGA and estimated 2023 LGA under current law
  (Run: lga23base, 2/4/22)

Historical Information

• Share of LGA by Region Over Time
  Graph showing annual share of LGA from 1990 to the present
• Data on state aids and credits
  A link to historical data on state aids and credits by county and city on the Minnesota Department of Revenue website.

Major State Aids & Taxes

• Major State Aids and Taxes
  Analyses of the major state aids and taxes in Minnesota, showing state, regional, and county breakdowns of major state taxes and different types of aid.

Archived Materials

The following materials have been archived and may contain some information that is not up-to-date. "Archived" materials are no longer actively maintained by House Research Department and are generally at least five years old. Current materials are provided in the previous topics.

• 1998-99 state aids to cities
• 1998-99 state aids to counties
• 1998-99 state aids to towns
• 2009 LGA under Minnesota Laws 2008, chapter 366 vs. old law
  (Run: lgachap366 6/4/08)
• 2009-2011 LGA certified and paid amounts, after 2010 session
  (Run: LGA09-11, 6/11/10)
• 2010 county aids under H.F. 1671 (chapter 215)
  (4/7/10)
• 2011 and 2012 LGA under House, Senate, and proposed conference committee plans
  (Run: cc0512a, 5/13/11)
• 2011 City LGA & MV credit under old law and 1st special session H.F. 20
  (Run: aidcredss11a, 7/20/11)
• 2011 County Aids & Credits - Special Session Agreement
  (7/18/11)
• 2011 county program aid under H.F. 1671 (chapter 215)
  (4/7/10)
• 2012 City LGA & MV credit under old law and 1st special session H.F. 20
  (Run: aidcredss12a, 7/20/11)
• 2014 Current law LGA vs. Governor's proposed 2014 LGA and governor's formula with no transition
  (Run: LGAgov1, 1/29/13)
• 2015 LGA payment schedule to cities with population greater than 80,000, under H.F. 848, the second engrossment
  (4/24/15)
• 2016 LGA with the governor's proposed supplement
  (Run: LGA16govsuppl, 3/21/16)
• 2017 and 2018 city LGA under current law vs. H.F. 4, conference committee report
  (Run: hf4ccrep1, 5/2/17)
• 2017 and 2018 city LGA under current law vs. H.F. 4, the 3rd engrossment
  (Run: hf4e3lga, 4/18/17)
• 2017 and 2018 city LGA under current law vs. omnibus tax bill, 1st special session
  (Run: specsess1, 5/22/17)
• 2017 Certified city LGA
  (Run: cert17, 12/28/16)
• 2017 LGA: Current law vs. 2002 appropriation level
  (Run: LGA17a564, 3/11/16)
• 2017 LGA: Current law vs. H.F. 848 conference committee report
  (Run: 17lgaccr1, 5/22/16)
• 2018 and estimated 2019 city LGA under current law
  (Run: lga19base , 4/6/18)
• 2018 estimated city LGA current law vs. H.F. 1320
  (Run: hf1320, 3/10/17)
• 2018 estimated city LGA current law vs. under H.F. 672
  (Run: hf672P18, 3/10/17)
• 2018 estimated city LGA under current law
  (Run: est18base, 2/5/17)
• 2019 and 2020 LGA vs. 2020 LGA under H.F. 2125, the third engrossment
  (Run: lga20h2125E3; 4/26/19)
• 2019 and 2020 LGA vs. 2020 LGA under the Special Session Tax Bill
  (Run: lga20specsess, 5/22/19)
• Aid losses to first class cities under H.F. 2034
  (4/6/15)
• Aid losses to first class cities under H.F. 984
  (Property tax division report, 4/14/15)
• Aid losses to first class cities under H.F. 984 (with author's amendment)
  (Property tax division report, 4/15/15)
• CARES Act City Aid Distribution
  (Run: ctCARESaid, 6/30/20)
• CARES Act County Distributions
  (6/30/20)
• CARES Town Aid Distribution
  (Run: twCARESaid; 6/30/20)
• Certified 2012 LGA vs. Projected 2013 LGA under current law
  (Run: 2013base, 1/24/12)
• Certified 2015 county program aid
  (8/5/14)
• Certified 2019 LGA and estimated 2020 LGA under current law
  (Run: lga20base, 2/4/19)
• Certified 2020 LGA vs. estimated 2021 LGA under current law
  (Run: lga21base, 3/2/20)
• Certified 2021 LGA and estimated 2022 LGA under current law
  (Run: lga22base, 1/12/21)
• Certified 2021 LGA and estimated 2022 under current law
  (6/25/21)
• Change in city groups (clusters) used for LGA analysis
• Cities impacted by H.F. 1512
  (Memo: 3/10/17)
• Cities impacted by transition change in H.F. 849
  (Memo: 3/10/17)
• City Local Government Aid
  Run lists amounts by city for calendar years 2001-2003 (1/13/03).
• Comparison of 2013 LGA, 2014 LGA under old law, and 2014 LGA under chapter 143 (2013 omnibus tax bill)
  (Run: Ch143, 5/31/13)
• Comparison of 2014 LGA under new law versus LGA under old law
  (Run: Cert2014LGA, 8/19/13)
• Comparison of 2015 certified LGA and estimated 2016 LGA under current law (updated)
  (Run: 2016basea1, 3/4/15)
• Comparison of certified 2014 and 2015 LGA
  (Run: 2015base, 1/24/15)
• Comparison of current law 2014 and 2015 LGA with 2015 LGA under Division Report
  (Run: LGAdivision, 3/17/14)
• Comparison of current law 2014 and 2015 LGA with 2015 LGA under H.F. 2689
  (Run: LGAh2689, 3/13/14)
• Comparison of current law 2014 and 2015 LGA with 2015 LGA under H.F. 3167, the conference committee report
  (Run: LGAH3167ccr, 5/8/14)
• Comparison of current law 2014 and 2015 LGA with 2015 LGA under H.F. 3167, third engrossment (updated)
  (Run: LGAH3167, 4/17/14)
• Comparison of current law LGA with 2015 LGA under H.F. 3167, the conference committee report, as amended on May 15, 2014
  (Run: LGAH3167ccrf, 5/15/14)
• County Aid Amounts (H.F. 128)
• County Aid Amounts (H.F. 4673)
• County aids and credit payments pending for December 2008
  (12/10/08)
• County aids payable CY2003 to CY2007
  (8/06)
• County General Purpose Aids
  Amounts listed by county for calendar years 2002-2003 (1/15/03).
• County program aid (CPA) 2019 and 2020, base vs. omnibus tax bill (OTB)
  (5/22/19)
• County program aid (CPA) for taxes payable 2017 and 2018, base vs. H.F. 609
  (Revised, 3/14/17)
• County program aid 2019 and 2020, base vs. H.F. 2125, 3E
  (4/29/19)
• CPA projections: H.F. 1, 1st special session
• Current law 2019 and 2020 LGA vs. 2020 LGA under H.F. 1101 and H.F. 1102
  (Run: lga20h1101-1102; 3/7/19)
• Current law 2019 and 2020 LGA vs. 2020 LGA under H.F. 1163 and H.F. 1434
  (Run: lga20h1163-1434; 3/6/19)
• Current law 2019 and 2020 LGA vs. 2020 LGA under H.F. 2031
  (Run: lga20h2031; 3/7/19)
• Current law 2019 and 2020 LGA vs. 2020 LGA under the Omnibus Tax Bill
  H.F. 2125, the 2nd engrossment (Run: lga20h2125E2, 4/23/19)
• Current law 2019 and 2020 LGA vs. 2020 LGA under the Property Tax Division Report
  (Run: lga20h2348DE1; 3/27/19)
• CY2008 Major December City Aid Payments
  (Run: Deccityaids 12/9/08)
• Effect of Eliminating State Transit Aid and Metro Transit Takeover
  Run lists amounts by city for 2003 (4/11/03).
• Estimated 2014 County Program Aid under H.F. 677
  (Run: cpa2014hf677v4, 5/19/13)
• Estimated 2014 supplemental county program aid under Laws 2014, chapter 308
  (6/3/14)
• Estimated 2016 and projected 2017 LGA under H.F. 685 (updated)
  (Run: hf685a1run, 3/10/15)
• Estimated 2016 LGA under HF 1265
  (Run: hf1265run, 4/2/15)
• Estimated 2017 city LGA under current law
  (Run: baseline17, 3/7/16)
• Estimated 2019 city LGA and aid changes under various single city dedications
  (Run: lgaspecials, 4/10/18)
• Estimated 2019 city LGA under current law vs. H.F. 3493
  (Run: lga19hf3493, 4/9/18)
• Estimated 2019 city LGA under current law vs. H.F. 3830 (in first year with no phase-in)
  (Run: lga19hf3830, 4/9/18)
• Estimated aquatic species prevention aid for 2014 and 2015
  (6/2/14)
• Estimated LGA under 2003 First Special Session Tax Bill in 2003, 2004, 2005, and under a Fully Phased-in Formula
  Run lists amounts are by city and includes final certified 2003 and 2004 amounts (Run: lga1003time 10/28/03).
• Governor's December 2008 City Aid and Credit Cuts and Payments
  (Run: Decaidcuts 12/19/08)
• Governor's December 2008 County Aid and Credit Unallotments
  (12/19/08)
• H.F. 991, second engrossment, 2022 Estimated Local Homeless Prevention Aid Distribution
  (4/20/21)
• H.F. 991, second engrossment, Estimated County Relief Grant Distributions
  (4/20/21)
• Hypothetical 2021 Local Homeless Aid Distributions
  (6/17/21)
• Major State Aids and Taxes: 2009 Update
  Complete report. June 2012.
• Major State Aids and Taxes: An Overview of the 2009 Update
  2-page overview. June 2012.
• Memo on fungibility of local government revenues
  Explains legal restrictions on the ability of local governments to use revenues from various sources.
• Memo on LGA fluctuations between 2006 and later years
• Memo on use of State Auditor data in determining aid to local governments
• Paid 2010 aids and credits and certified 2011 aids and credits vs. paid 2011 aids and credits under HF130: the conference committee report
  (Run: h0130cc, 2/8/11)
• Paid 2010 LGA vs. 2011 and 2012 LGA under H.F. 42 (vetoed) and special session bill
  (Run: ss11-12, 7/18/11)
• Pay 2011 PERA Payments by Type of Jurisdiction: Cities
  (3/11/11)
• Pay 2011 PERA Payments by Type of Jurisdiction: Special taxing districts and other
  (3/11/11)
• Pay 2011 PERA Payments by Type of Jurisdiction: Towns
  (3/11/11)
• Pay 20111 PERA Payments by Type of Jurisdiction: County
  (3/11/11)
• Per Capita City Aid
  Runs lists 1990, 2002, and 2003 in nominal and constant 2003 dollars (4/15/03).
• PILT Payments by County - Current Law v. Alternative 15% Cut
  (3/11/11)
• Preliminary 2019 county program aid
  (Run: CPACert18vsPrelim19, 5/23/18)
• Preliminary 2020 County Program Aid
  (2/20/19)
• Preliminary 2021 County Program Aid
  (2/27/20)
• Preliminary 2022 County Program Aid
  (2/23/21)
• Projected 2017 county program aid under current law and H.F. 848 conference committee report
  (5/22/16)
• Property tax changes due to changes in aids and credits under the 2001 reform (2001 Spec. Sess., ch. 5) for towns
• Proposed CARES aid to cities under H.F.128
  (Run: citycovidaid1e, 6/16/20)
• Proposed CARES aid to townships under H.F. 128
  (Run: covidaid1e, 6/16/20)
• Proposed COVID-19 aid to cities with a population of 500 or more - corrected
  (Run: aid-HF4673, 5/28/20)
• Proposed COVID-19 aid to towns with a population of more than 500 or more
  (Run: towncovidaid, 5/12/20)
• Small city assistance under H.F. 1450 at a $20 million appropriation
  (Run: hf1450run, 4/2/15)
• Unintentional error in LGA formula
  (Memo: 3/8/17)
• Updated estimated of property tax relief under the 2001 reform (2001 Spec. Sess. Laws, ch. 5)
  (Run: totsav5update1 3/19/04)