Resources

State Homeowner Property Tax Relief Programs 101

Information Memo

Provides an overview of the different property tax relief mechanisms available to Minnesota homeowners.

Published Aug 23, 2023.

Fiscal Disparities 101

Information Memo

Describes the basic mechanics of the property tax base sharing fiscal disparities program.

Published Aug 23, 2023.

Property Taxation 101

Information Memo

Describes the basic mechanics of Minnesota's property tax system, including a glossary of terms.

Published Aug 23, 2023.

Local Government Aid 101

Information Memo

Describes how the Local Government Aid (LGA) program works.

Published Aug 15, 2023.

Homestead Market Value Exclusion 101

Information Memo

An overview of the homestead market value exclusion program.

Published Aug 15, 2023.

History of Local Government Aid to Cities

Information Memo

Offers a timeline of events in the local government aid (LGA) system.

Published Aug 10, 2023.

Securing Payment of Utility Charges

Information Memo

Learn about setting rates for municipal utilities, on what basis cities may make charges, and method for collecting payments due.

Published Dec 22, 2022.

Handbook for Minnesota Cities Chapter 23: Debt and Borrowing

Handbook Chapter

Describes legal aspects of debt and borrowing such as laws governing bonds, debt service funds, and the impact of federal…

Published Dec 21, 2022.

Handbook for Minnesota Cities Chapter 21: Property Tax Levy

Handbook Chapter

Learn about the city’s authority to tax and the property tax process including assessment, valuation and classification of property.

Published Oct 19, 2022.

Handbook for Minnesota Cities Chapter 19: Sources of Revenue

Handbook Chapter

Learn about major sources of revenue for cities you can consider in developing and implementing a city budget.

Published Sep 21, 2022.