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Property Tax Amounts by Type of Taxing Jurisdiction, 2000 to present

In 2001, there was a massive overhaul of the property tax system designed to affect both the distribution of the property tax burden among classes of property and the reliance of each type of jurisdiction on property taxes. The major effects of the 2001 reform were reduced reliance on property tax revenues to fund schools and transit services, with slightly greater reliance for services provided by cities, towns, and special taxing jurisdictions (other than metro transit). Another element of the reform made the state a direct recipient of property tax revenues for the first time since 1960s.

In 2003, another set of changes occurred that affected the relative shares of property tax collections. The local government aid program was overhauled, altering the distribution of aid and reducing the overall level of aid, thereby increasing cities' reliance on property taxes. The effect on property taxes was somewhat muted in 2004 due to the strict levy limits enacted for that year. By 2005 the full effects of the changes made in 2003 can be seen.

The first graph below shows each type of jurisdiction's percentage share of the total property tax burden over the relevant time frame. The second shows the absolute amount of property taxes collected by each type of jurisdiction. Tables containing the data underlying the graphs follow.

Graph of shares of net tax by jurisdiction

Note: "Special taxing districts" include all government jurisdictions other than counties, cities, towns, and school districts with authority to levy property taxes; they include watershed districts, housing and redevelopment authorities, regional rail authorities, and the Metropolitan Council and other regional government entities.

Graph of net tax by jurisdiction

Note: "Special taxing districts" include all government jurisdictions other than counties, cities, towns, and school districts with authority to levy property taxes; they include watershed districts, housing and redevelopment authorities, regional rail authorities, and the Metropolitan Council and other regional government entities.

Net Property Tax Revenues by Type of Jurisdiction (millions)

2013-2016
Net Taxes Payable Year
2013 2014 2015 2016
County 2,670 2,703 2,765 2,859
City 1,921 1,953 2,033 2,122
Town 224 228 231 236
School District 2,297 2,339 2,447 2,618
Special District 320 330 338 356
State 840 847 850 863
Tax Increment 235 246 219 234
Total 8,506 8,646 8,883 9,288
2009-2012
Net Taxes Payable Year
2009 2010 2011 2012
County 2,403 2,478 2,505 2,636
City 1,675 1,741 1,775 1,877
Town 190 194 201 220
School District 2,057 2,123 2,164 2,263
Special District 280 295 303 312
State 774 777 797 817
Tax Increment 334 269 277 259
Total 7,713 7,877 8,020 8,384
2005-2008
Net Taxes Payable Year
2005 2006 2007 2008
County 1,830 1,961 2,114 2,267
City 1,245 1,355 1,476 1,604
Town 147 158 169 180
School District 1,363 1,600 1,764 1,908
Special District 203 223 252 278
State 626 656 691 732
Tax Increment 263 272 297 319
Total 5,677 6,224 6,792 7,287
2000-2004
Net Taxes Payable Year
2000 2001 2002 2003 2004
County 1,455 1,557 1,515 1,615 1,709
City 847 916 981 1,052 1,142
Town 96 103 118 130 138
School District 1,790 1,920 986 1,181 1,277
Special District 178 197 158 179 183
State 0 0 585 592 625
Tax Increment 314 342 248 267 271
Total 4,679 5,035 4,591 5,016 5,344