Property Taxes

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

Current Data & Analysis

• Final Pay 2022 vs Final Pay 2023
  (Simulation 23A4, 1/25/24)
• Preliminary Pay 2023 v. Preliminary Pay 2023 under H.F. 1504
  (Simulation 23B1v2; 2/15/23)
• Final Pay 2021 vs. Actual Pay 2022
  (Simulation 22A5, 1/17/23)
• Actual Pay 2022 vs. Pay 2022 under H.F. 3629
  (Simulation 22A2, 3/14/22)
• More property tax simulations
• State Aids Topics - House Research

Overview of the Property Tax System

• The Homestead Market Value Exclusion
  A description of new property tax program enacted by the 2011 Legislature.
• Overview of Property Taxes: Presentation
  A presentation to the House Property and Local Tax Division. January 2023.
• Overview of Property Taxes: Handout
  Handout from a presentation to the House Property and Local Tax Division. January 2023.
• Property Tax 101: Basic Terms and Concepts
• Property Tax 101: Administration
• Property Tax 101: Property Tax Variation by Property Type

Property Tax Base (Market Value)

• Class rates and credit rates for taxes payable in 2024

Levies, Aids, & Credits

• Disparity Reduction Aid
• Disparity Reduction Credit
• Levy Limits
• Property Tax 101: Who Pays Property Taxes and Who Receives Them
• State aids to local governments
• Market value credits
• Truth in Taxation

Property Tax Burdens

• Property Tax 101: Property Tax Variation by Property Type
• Property Tax 101: Who Pays Property Taxes and Who Receives Them

Historical Data & Analysis

• Property Tax Burdens by Property Type, Historical Analysis
• Year-to-year Changes in Market Value and Net Tax by Property Type
• Property tax by type of taxing jurisdiction, 2009-present

Property Tax Relief Programs

• Disabled Veteran Homestead Valuation Exclusion
• Homestead Credit Refund Program
• Minnesota's Property Tax Programs for Agricultural and Rural Lands
• Property Tax Relief for Properties Damaged in a Disaster
• Renter's Property Tax Refund Program
• Targeting Property Tax Refund
• Targeting
  A 6-page information brief that describes the property tax refund program that targets property tax relief to homeowners who have a large property tax increase in one year. January 2017.
• Senior Citizens Property Tax Deferral Program

Tax Increment Financing

• Tax Increment Financing
• Tax Increment Financing Primer
  An explanation of how TIF works, descriptions of the programs, and data.
• Economic Development Property Tax Abatement

Fiscal Disparities Program

• The Fiscal Disparities Program: Commercial-Industrial Tax Base Sharing
• Minnesota's Fiscal Disparities Programs
  A 40-page report explaining the state's tax-base sharing programs, including information on their background, policy rationales, program mechanics, redistribution data, and tax burden impacts. February 2020.
• Actual pay 2018: Fiscal Disparities program eliminated vs. Actual pay 2018
  A simulation showing the differences between actual pay 2018 and actual pay 2018 without the fiscal diaparities program in effect. Simulation 18B3, 2/13/20

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.

• 1991 Changes to Minnesota's Property Tax System: Fiscal Disparities (Request a copy)
• 1991 Changes to Minnesota's Property Tax System: Levy Limits (Request a copy)
• 1991 Changes to Minnesota's Property Tax System: Property Class Rate Change (Request a copy)
• 1991 Changes to Minnesota's Property Tax System: Property Tax Aids and Aid (Request a copy)
• 1993 Changes to Minnesota's Property Tax System: Property Class Rate Change (Request a copy)
• 1997 Changes to Minnesota's Property Tax System
• 1997 Changes to Minnesota's Property Tax System with 1998 Update
• The 1997 Property Tax Rebate (Request a copy)
• Actual pay 2011 (modeled credits) vs. Pay 2011 under MVHC conversion with no levy change, town-by-town listing
  (Simulation: csim11F3AllTowns, 10/18/11; Note: This is a 1,800-page document)
• Actual pay 2013 vs. Projected pay 2014 including effects of tax and E-12 bills
  (Simulation 13D2, 7/24/13)
• Actual pay 2013 vs. Projected pay 2014: Current law before 2013 session action
  (Simulation 13D1, 7/11/13)
• Actual pay 2014 vs. Projected pay 2015: Final tax and E-12 bills
  (Simulation 14C2, 7/10/14)
• Actual pay 2017 vs. Actual pay 2018
  (Simulation 18A4, 10/5/18)
• Actual pay 2018 vs. Actual pay 2018 as if H.F. 3776 was in effect
  (Simulation: 18B1, 4/10/18)
• Actual pay 2018 vs. Actual pay 2018 as if H.F. 4385, article 5, was in effect
  (Simulation: 18B2, 5/7/18)
• Actual pay 2018 vs. Actual pay 2019
  (Simulation 19A3, 4/17/19)
• Actual pay 2019 vs. Projected pay 2020; including effects of 2019 tax bill
  (Simulation 19B2, 9/30/19)
• Addendum To The 1988 Update Of The State Intergovernmental Aid Costs of TIF (Request a copy)
• Class rates for property taxes payable in 2002
• Comparison of Green Acres reform bills from the 2009 session
• County Property Tax Relief Aids
  Note: These programs expired at the end of 2003. October 2002.
• Description and Analysis of the Payable 1989 Property Tax System: 1988 Laws, chapter 719, Article 5 (Request a copy)
• Description and Analysis of the Payable 1990 Property Tax System: 1988 Laws, Chapter 719, Article 5 (Request a copy)
• Description and Preliminary Analysis of Payable 1989 Property Taxes: A Working Paper (Request a copy)
• Electric Utilities: Taxation and Retail Restructuring
  A 70-page report describing how different states tax electric utilities and if, and how, they are restructuring the electric utility industry to allow retail competition. May 2000.
• Electric Utility Property Taxation
• Estimates of State Aid Impact of Tax Increment Financing: 1994 Update (Request a copy)
• Final pay 2011 vs. Pay 2011 under MVHC conversion with no levy change
  (Simulation: csim11F1, 9/19/11)
• Final pay 2011 vs. Pay 2011 under MVHC conversion with no levy change, city-by-city listing
  (Simulation: csim11F1cities, 9/20/11; Note: This is a 900-page document)
• Final pay 2013 (including homestead credit refund & PTR) vs. Actual pay 2014 (including estimated homestead credit refund, PTR, and agricultural credit)
  (Simulation 14A2Z, 7/8/14)
• Final pay 2013 vs. Final pay 2014 (including supplemental agricultural credit)
  (Simulation 14A6, 2/28/15)
• Final pay 2013 vs. Final pay 2014, all cities
  (Simulation 14A4, including all cities (900 pages), 8/6/14)
• Final pay 2014 (including supplemental agricultural credit) vs. Final pay 2015 (Revised)
  (Simulation 15A6, 11/20/15)
• Final pay 2015 vs. Final pay 2016
  (Simulation 16A4, 8/29/16)
• Final pay 2015 vs. Final pay 2016, all cities
  (Simulation 16A4, including all cities (900 pages), 8/29/16)
• Final pay 2016 vs. Actual pay 2017
  (Simulation 17A3, 10/5/18)
• Final pay 2019 vs. Actual pay 2020
  (Simulation 20A2, 5/4/20)
• Final pay 2019 vs. Final Pay 2020
  (Simulation 20A4, 2/8/21)
• Final pay 2020 vs. Actual pay 2021
  (Simulation 21A2, 4/9/21)
• Final Pay 2020 vs. Final Pay 2021
  (Simulation 21A3, 12/14/21)
• Final Pay 2022 vs. Actual Pay 2023
  (Simulation 23A2, 4/12/23)
• Fiscal Disparities Project Working Paper #3: Effect of Adjusting Fiscal Disparity Contributions for Sales Ratios (Request a copy)
• Historical growth in city levies and aids 1996-2002
• History of Limited Market Value
  A 4-page information brief reviewing legislative efforts to artificially limit the market value increases on property for property taxation. December 1998.
• Limited Market Value
• Linking Minnesota Property Taxes and Incomes (Request a copy)
• Metropolitan Tax Base Sharing: An Introduction to Minnesota's Fiscal Disparities Law (Request a copy)
• Minnesota's Green Acres Program
• Minnesota's Property Tax System: Description of Changes in Minnesota's Prop (Request a copy)
• Overview of 2001 property tax reform
  Presentation to House Property Tax Relief and Local Sales Tax Division on January 26, 2007. Slideshow title: Minnesota's 2001 Property Tax Reform.
• Overview of tax increment financing and local sales taxes
  A handout from a presentation to the House Property and Local Taxes Division on February 3, 2005.
• Payable 1984 Property Tax Estimates: Statewide and Regional (Request a copy)
• Payable 1984 Property Taxes: Statewide and Regional (Request a copy)
• Payable 1985 Propert Tax Projections: Statewide and Regional (Request a copy)
• Payable 1986 Actual Property Taxes: Statewide and Regional (Request a copy)
• Payable 1986 Property Tax Estimates: Statewide and Regional (Request a copy)
• Payable 1987 Actual Property Taxes: Statewide, Regional and County (Request a copy)
• Payable 1987 Property Tax Projections: Statewide and Regional (Request a copy)
• Payable 1988 Actual Property Taxes: Statewide, Regional and County (Request a copy)
• Payable 1988 Estimated Property Taxes: Statewide and Regional (Request a copy)
• Payable 1989 Actual Property Taxes: Statewide, Regional and County (Request a copy)
• Payable 1993 Property Taxes: Statewide, Regional and County (Request a copy)
• Primer on Minnesota's Property Taxation of Electric Utilities
  A 22-page information brief summarizing the current structure of electric utility property taxation, including the various types of electric utilities, how they are valued, and exemptions granted by the legislature. October 2006.
• Projected 2017 county program aid under current law
  (2/24/16)
• Projected pay 2014: Current law (before 2013 session action) vs. Projected pay 2014: Including effects of tax and E-12 bills
  (Simulation 13D3, 7/24/13)
• Property tax changes to cities due to changes in aids and credits under the omnibus tax bill
  2001 Spec. Sess., ch. 5
• Property tax changes to towns due to changes in aids and credits under the omnibus tax bill
  2001 Spec. Sess., ch. 5
• Property Tax Refund Timeline and Historical Data: 1975-2010
• Property tax relief by county under House omnibus tax bill (H.F. 848)
  (6/2/15)
• Property tax simulation #4B1
  A 189-page simulation that shows how property tax burdens would change in each city and town in the metro area if the fiscal disparities program were eliminated. (Simulation #4B1; PDF)
• Property Tax Subsidies for Low-Income Rental Housing (Request a copy)
• Property Tax Treatment of Subsidized Housing (Request a copy)
• Property Taxes Payable 1989: Interaction of the New System with School District Levies and Aids: Working Paper 2 (Request a copy)
• Special Taxing Districts (Request a copy)
• Statutory Solid Waste Taxes and Fees
• Tax base impacts under H.F. 3776
  (Simulation HF3776TaxBase, 3/22/18)
• Tax Exempt Property: 1992 Market Values by County (Request a copy)
• Tax Exempt Property: An Overview of Minnesota Law (Request a copy)
• Tax Exempt Property: Natural Resources in Lieu Payments (Request a copy)
• Tax impacts of a hypothetical bond referendum under H.F. 2495
  (Simulation: HF2495Exp2018, 3/11/18)
• Tax Increment Financing Project: An Estimate of the State Intergovernmental Aid Costs of Tax Increment Financing (Request a copy)
• Tax Increment Financing Project: An Introduction: Working Paper #1 (Request a copy)
• Tax Increment Financing Project: Background Data on the Use of tax Increment Financing: Working Paper #2 (Request a copy)
• Tax Increment Financing Project: The "But For" and Public costs and Benefits: Working Paper #4 (Request a copy)
• Tax Increment Financing Project: A Background Paper (Request a copy)
• Tax Increment Financing Project: An Introduction: Working Paper #1 (Request a copy)
• Tax Increment Financing: 1986 and 1987 Captured Assessed Values (Request a copy)
• TIF Duration Extensions to Offset Deficits
• TIF Redevelopment Districts
• TIF: Deficit Reduction Provisions
• Truth in Taxation (Request a copy)
• Update of An Estimate of the State Intergovernmental Aid Costs of Tax Increment Finacing (Request a copy)
• Update: Property Taxation of Indian Lands (Request a copy)
  A 12-page information brief reporting developments in the property taxation of Indian lands. February 1999.