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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 levy, 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 a flat line.)


Tax Amount and Reporting

Payable Year 2014 State General Levy Tax: $846.7 million

The total state general levy for taxes payable in 2014 was $846.7 million.

For taxes payable in 2014, the state tax rate was 52.16 percent for commercial-industrial/public utility property and 22.836 percent for seasonal recreational property, which provides revenues of $804.6 million and $42.2 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 2010 to 2014
Nominal dollars, in thousands
2010 2011 2012 2013 2014 5-Yr. Chg. Aid
State $776,701 $796,623 $817,361 $839,944 $846,726 9%

Northern Regions
Northwest (1)
Headwaters (2)
Arrowhead (3)
West Central (4)
Five (5)
East Central (7E)
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
11,297
13,891
47,409
30,088
30,716
12,202
60
41
31
24
9
7

Southern Regions
Six East (6E)
Upper MN Valley (6W)
Central MN (7W)
Southwest (8)
Nine (9)
Southeastern MN (10)
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
12,936
4,533
52,079
14,161
25,718
57,802
28
30
12
47
23
20
Total Nonmetro $256,045 $276,037 $292,166 $306,193 $312,833 22%

Metro Region
Hennepin County
Ramsey County
Remaining Metro
266,474
90,813
163,369
263,175
91,537
165,875
266,033
91,306
167,856
275,099
91,157
167,494
277,672
89,999
166,222
4
-1
2
Total Metro $520,656 $520,586 $525,194 $533,751 $533,894 3%

Statewide State General Property Tax

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December 2017

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