HomeMy WebLinkAboutLocal Government Aid MINNESOTA DEPARTMENT OF REVENUE
LOCAL GOVERNMENT AIDS AND ANALYSIS DIVISION
P.O. BOX 64446
SAINT PAUL, MINNESOTA 55164
PHONE: (612) 296 -2286
1986 LOCAL GOVERNMENT AID NOTICE AUGUST 7, 1985
CLERK - TREASURER
CITY HALL
OAK PARK HEIGHTS CITY OF
14168 57TH ST NO
STILLWATER MN 55082
THE 1986 LOCAL GOVERNMENT AID FOR YOUR CITY IS $ 99,656 .
THE FOLLOWING IS A LISTING OF THE FACTORS USED IN THE CALCULATION OF YOUR CITY'S
1986 LOCAL GOVERNMENT AID. SEE THE ENCLOSED LETTER FOR AN EXPLANATION OF THESE
FACTORS AND FOR ADDITIONAL INFORMATION CONCERNING THE DETERMINATION OF YOUR
CITY'S LOCAL GOVERNMENT AID.
1. PAYABLE 1983 PROPERTY TAX LEVY: $ 605,374
2. PAYABLE 1984 PROPERTY TAX LEVY: $ 696,764
3. PAYABLE 1985 PROPERTY TAX LEVY: $ 722,852
4. 1983 LOCAL GOVERNMENT AID: $ 82,324
5. 1984 LOCAL GOVERNMENT AID: $ 94,074
6. 1985 LOCAL GOVERNMENT AID: $ 99,718
7. 1983 ATTACHED MACHINERY AID: $ 460
8. 1983 POPULATION ESTIMATE: 3,140
9. 1983 ATTACHED MACHINERY AID PER CAPITA (7/8): $ .15
10. ATTACHED MACHINERY AID ADJUSTMENT (7, IF 9 IS GREATER THAN $70.00) $
11. ADJUSTED 1984 LOCAL GOVERNMENT AID (5 -10): $ 94,074
12. ADJUSTED 1985 LOCAL GOVERNMENT AID (6 -10): $ 99,718
13. 1983 FISCAL NEED (1 +4): $ 687,698
14. 1984 FISCAL NEED (2 +11): $ 790,838
15. 1985 FISCAL NEED (3 +12): $ 822,570
16. 3 YEAR SUM OF FISCAL NEED (13 +14 +15): $ 2,301,106
17. PRELIMINARY 1986 FISCAL NEED FACTOR (16/3.0): $ 767,035
18. 25% OF 1982 WATER WELL BONDS: $
19. FINAL 1986 FISCAL NEED FACTOR (17 +18): $ 767,035
20. 1985 POPULATION ESTIMATE: 3,400
21. FISCAL NEED PER CAPITA (19/20): $ 225.60
22. LOCAL EFFORT MILL RATE: 14.100
23. 1984 ADJUSTED ASSESSED VALUE: $ 54,086,784
24. FISCAL CAPACITY (22 X 23): $ 762,624
25. 1986 PRELIMINARY LOCAL GOVERNMENT AID (19 -24): $ 4,411
26. ADJUSTED 1986 PRELIMINARY AID (GREATER OF 6 OR 25): $ 99,718
27. FINAL ADJUSTED 1986 PRELIMINARY AID (10 +26): $ 99,718
28. 1986 AID INCREASE (27 -6): $
29. AID INCREASE ADJUSTED FOR APPROPRIATION LIMIT (28 X .2252226): $
30. 1986 LOCAL GOVERNMENT AID AFTER APPROPRIATION LIMIT (6 +29): $ 99,718
31. 1984 POPULATION ESTIMATE: 3,190
32. 1985 LOCAL GOVERNMENT AID PER CAPITA (6/31): $ 31.26
33. MAXIMUM AID IF 1985 LGA PER CAPITA IS GREATER THAN
OR EQUAL TO $150.00 (6 X 1.06): $
34. MAXIMUM AID IF 1985 LGA PER'CAPITA IS LESS THAN $150.00 (6 X 1.12): $ 111,684
35. MAXIMUM AID IF 1985 LGA PER CAPITA IS LESS THAN
$150.00 (31 X $159.00): $ 507,210
36. FINAL MAXIMUM AID (33 OR LESSER OF 34 OR 35): $ 111,684
37. 102% OF 1985 LOCAL GOVERNMENT AID (CITIES OF THE FIRST CLASS ONLY): $
38. PRELIMINARY 1986 LGA (LESSER OF 30 OR 36, BUT NOT LESS THAN
37 FOR FIRST CLASS CITIES): $ 99,718
39. REDUCTION FOR STATE COSTS (38 X .00062325): $ 62
40. FINAL 1986 LOCAL GOVERNMENT AID (38 -39): $ 99,656
RECEIVED
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STATE OF MINNESOTA
DEPARTMENT OF REVENUE
P.O. Box 64446
St. Paul, MN 55164
(612) 296 -2286
August 7, 1985
TO: CITY FINANCE OFFICERS
RE: 1986 LOCAL GOVERNMENT AID NOTICE
The 1985 Legislature changed the formula for determining local government
aid for cities. The amount of your city's 1986 local government aid under
the new formula has been determined and is shown on the enclosed notice.
The first of the six monthl installments of this aid w i l l be paid on Jul
15, 1986. The enclosed notice also lists the factors that pertain to your
city which were used in determining your city's local government aid. The
following is an explanation of these factors:
1. PAYABLE 1983 PROPERTY TAX LEVY: This is the total property tax levy
for your city reported on your county auditor's Abstract of Tax Lists
for the taxes payable year 1983. For all but three cities located
within the seven county metropolitan area (Anoka, Carver, Dakota,
Hennepin, Ramsey, Scott and Washington Counties), this amount includes
the 1983 fiscal disparities distribution levy.
2. PAYABLE 1984 PROPERTY TAX LEVY: Same as line 1, except that it is
for payable 1984.
3. PAYABLE 1985 PROPERTY TAX LEVY: Same as line 1, except that it is
for payable 1985.
4. 1983 LOCAL GOVERNMENT AID: This is the amount of local government
aid that your city was certified to receive in 1983.
5. 1984 LOCAL GOVERNMENT AID: This is the amount of local government
aid that your city was certified to receive in 1984.
6. 1985 LOCAL GOVERNMENT AID: This is the amount of local government
aid that your city was certified to receive in 1985.
7. 1983 ATTACHED MACHINERY AID: If your city qualified to receive attached
machinery aid in 1983, this is the amount of your city's attached
machinery aid for that year.
8. 1983 POPULATION ESTIMATE: If your city is located within the seven
county metropolitan area, this is the 1983 population estimate
determined by the Metropolitan Council. If your city is located outside
of the metropolitan area, this is the 1982 population estimate
determined by the State Demographer's Office.
AN EQUAL OPPORTUNITY EMPLOYER
9. 1983 AT1...,dED MACHINERY AID PER CAPITA: inis is the amount determined
by dividing your city's 1983 attached machinery aid (if any) by your
city's 1983 population estimate.
10. ATTACHED MACHINERY AID ADJUSTMENT: If your city's 1983 attached
machinery aid per capita is greater than $70.00, this adjustment is
equal to the amount of your city's 1983 attached machinery aid. If
your city's 1983 attached machinery aid is equal to or less than $70.00,
there is no adjustment.
11. ADJUSTED 1984 LOCAL GOVERNMENT AID: This is the amount of your city's
1984 local government aid from line 5 minus your city's attached
machinery aid adjustment (if any) from line 10.
12. ADJUSTED 1985 LOCAL GOVERNMENT AID: This is the amount of your city's
1985 local government aid from line 6 minus your city's attached
machinery aid adjustment (if any) from line 10.
13. 1983 FISCAL NEED: This is the sum of your city's payable 1983 property
tax levy from line 1 and your city's 1983 local government aid from
line 4.
14. 1984 FISCAL NEED: This is the sum of your city's payable 1984 property
tax levy from line 2 and your city's adjusted 1984 local government
aid
from line 11.
15. 1985 FISCAL NEED: This is the sum of your city's payable 1985 property
tax levy from line 3 and your city's adjusted 1985 local government
aid
from line 12.
16. 3 YEAR SUM OF FISCAL NEED: This is the sum of your city's 1983, 1984
and 1985 fiscal need.
17. PRELIMINARY 1986 FISCAL NEED FACTOR: This is your city's 3 year sum
of fiscal need divided by the number 3. It represents an average
fiscal need for the three years.
18. 25% OF 1982 WATER WELL BONDS: For an applicable city, this is 25%
of the principal amount of bonds issued in 1982 to pay for the
construction or reconstruction of water wells which replaced a municipal
water supply found to be an environmental health hazard by the State
.Department of Health.
19. FINAL 1986 FISCAL NEED FACTOR: This is your city's preliminary 1986
fiscal need factor from line 17 plus the adjustment for water well
bonds if any, from line 18.
20. 1985 POPULATION ESTIMATE: If your city is located within the seven
county metropolitan area, this is the 1985 population estimate
determined by the Metropolitan Council. If your city is located outside
of the metropolitan area, this is the 1984 population estimate
determined by the State Demographer's Office.
21. FISCAL NEED PER CAPITA: This is your city's final 1986 fiscal need
factor from line 19 divided by your city's 1985 population estimate
from line 20.
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22. LOCAL EFFORT MILL RATE: This is a variable amount depending on your
city's fiscal need per capita. If your city's fiscal need per capita
is $300.00 or less, the local effort mill rate is equal to the fiscal
need per capita divided by $16 per capita per mill. If your city's
fiscal need per capita exceeds $300.00, the local effort mill rate
is equal to 18.750 mills (300.00/16) plus the portion of your city's
fiscal need per capita over $300.00 divided by $14 per capita per
mill. The minimum local effort mill rate is 8.000 mills.
23. 1984 ADJUSTED ASSESSED VALUE: This is your city's taxable value for
assessment year 1984 after adjustment for the assessor's level of
assessment. The assessor's level of assessment is determined by the
Property Equalization Division of the Department of Revenue.
24. FISCAL CAPACITY: This is your city's 1984 adjusted assessed value
from line 23 multiplied by your city's local effort mill rate from
line 22.
25. 1986 PRELIMINARY LOCAL GOVERNMENT AID: This is your city's final
1986 fiscal need factor from line 19 minus your city's fiscal capacity.
If the fiscal capacity amount is greater than the fiscal need factor,
your city's preliminary aid is zero.
26. ADJUSTED 1986 PRELIMINARY AID: This is the greater of your city's
1985 local government aid from line 6 or your city's 1986 preliminary
local government aid from line 25.
27. FINAL ADJUSTED 1986 PRELIMINARY AID: For most cities, this is the
same as line 26. However, if your city qualified for the attached
machinery aid adjustment on line 10, this amount include's your city's
attached machinery aid adjustment.
28. 1986 AID INCREASE: This is your city's final adjusted 1986 preliminary
aid from line 27 minus your city's 1985 local government aid from
line 6. If there is no increase, this amount is zero.
29. AID INCREASE ADJUSTED FOR APPROPRIATION LIMIT: The 1985 Legislature
imposed a limit of $286,000,000 on the amount of local government
aid that could be distributed to cities in 1986. Since the sum of
the 1985 local government aid determined for cities amounted to
$264,865,431, and since a city's minimum aid for 1986 is its 1985
local government aid, there is $21,134,569 of aid increase available
to the cities for 1986. The total calculated aid increase for cities
under the formula is $129,706,051. Part of this amount is reduced
by the maximum aid limitations that follow this step. It was found
that if the total aid increase at this step was reduced to $29,212,747,
the total local government aid for cities after application of the
maximum limits would be reduced to the appropriation limitation.
Therefore, every city that had an aid increase for 1986 had its increase
reduced to 22.52226% ($29,212,747 T $129,706,051) of the calculated
amount in order to stay within the appropriation limitation.
30. 1986 LOCAL GOVERNMENT AID AFTER APPROPRIATION: This is the sum of
your city's 1985 local government aid from line 6 and your city's
adjusted aid increase from line 29.
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31. 1984 POPULATION ESTIMATE: If your city is located within the seven
county metropolitan area, this is the 1984 population estimate
determined by the Metropolitan Council. If your city is located outside
of the metropolitan area, this is the 1983 population estimate
determined by the State Demographer's Office.
32. 1985 LOCAL GOVERNMENT AID PER CAPITA: This is the 1985 local government
aid from line 6 divided by your city's 1984 population estimate from
line 31.
33. MAXIMUM AID IF 1985 LGA PER CAPITA IS GREATER THAN OR EQUAL TO $150.00:
If your city's 1985 local government aid per capita is at least $150.00,
your city's maximum local government aid for 1986 is equal to 106%
of your city's 1985 local government aid from line 6. If your city's
1985 local government aid per capita is less than $150.00, no amount
is entered on this line.
34. MAXIMUM AID IF 1985 LGA PER CAPITA IS LESS THAN $150.00: If your
city's 1985 local government aid per capita is less than $150.00,
your city's 1986 local government aid cannot exceed 112% of your city's
1985 local government aid from line 6. If your city's 1985 local
government aid per capita is $150.00 or greater, no amount is entered
on this line.
35. MAXIMUM AID IF 1985 LGA PER CAPITA IS LESS THAN $150.00: If your
city's 1985 local government aid per capita is less than $150.00 your
city's 1986 local government aid also cannot exceed $159.00 per capita,
-based on your city's 1984 population estimate from line 31. If your
city's 1985 local government aid per capita is $150.00 or greater,
no amount is entered on this line.
36. FINAL MAXIMUM AID: If your city's 1985 local government aid per capita
is $150.00 or more, this is the maximum aid amount from line 33. If
your city's 1985 local government aid per capita is less than $150.00,
this is the lesser of the two maximums from lines 34 and 35.
37. 102% OF 1985 LGA: Cities of the first class are guaranteed a 1986
local government aid amount at least as great as 102% of their 1985
local government aid. For all other cities, no amount is entered
on this line.
38. PRELIMINARY 1986 LGA: This is the lesser of your city's 1986 local
government aid after the appropriation limit from line 30 or your
city's final maximum aid from line 36. If your city is a city of
the first class, this amount cannot be less than 102% of your city's
1986 local government aid from line 37.
39. REDUCTION FOR STATE COSTS: The 1985 Legislature provided that certain
costs of State government were to be paid out of local government
aid. For 1986 this includes $178,000 for the Government Information
Division in the State Auditor's Office and $16,000 for one -half of
the cost to the State Demographer of developing population and household
estimates for local units of government. The total $194,000 has been
allocated on a pro rata basis to all county governments, cities and
towns entitled to receive local government aid in 1986. The reduction
amounts to .062325% of your city's preliminary aid.
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40. FINAL 1986 LOCAL GOVERNNENT AID: This is the amount of local government
aid your city can expect to receive in 1986. It is equal to your
city's preliminary aid from line 38 minus the reduction for state
costs from line 39.
Minnesota Statutes 1984, Section 477A.014 provides that a governmental
unit may object to the amount of aid that the Department of Revenue has
determined for it. No objection may be raised later than 60 days after
receipt of this notice. Such objection should be addressed to Wallace
0. Dahl, Director, Local Government Aids and Analysis Division, Department
of Revenue, P. 0. Box 64446, St. Paul, Minnesota 55164.
If you have any questions concerning this letter, please call me at (612)
296 -2286.
Very truly yours,
WALLACE 0. DAHL, DIRECTOR
Local Government Aids and Analysis Division
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Enclosure
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