HomeMy WebLinkAboutState Aid Documents MINNESOTA D epartment o -avenue
PROPERTY TAX DIVISION Mail Station 3340 St. Paul, MN 55146 -3340
Phone: (612) 296 -3010 Fax: (612) 297 -2166
August 1, 1997
TO: COUNTIES, CITIES & SPECIAL TAXING DISTRICTS
RE: PAYABLE 1998 HACA & THE PAYABLE 1998 LEVY CERTIFICATION
Enclosed is the payable 1998 homestead and agricultural credit aid (HACA) certification for
your taxing district. The HACA amount certified for your taxing district on the enclosed
form is to be deducted by you from your levy before certification to the county auditor. This
is the same procedure that was used last year. The levy amount you certify to the county
auditor will be used to calculate the initial tax rate for your district. Iron range and seven -
county metro taxing districts please note that the county auditor will reduce your certified
levy by the fiscal disparity distribution tax before calculation of your initial tax rate. 1998 aid
reductions due to the establishment of a TIF district are currently being calculated. If your
taxing district is affected, a revised HACA certification will be sent to you by September 1,
1997.
You are to deduct HACA from your levy both in total and by levy purpose before
certification. HACA may be deducted entirely from one levy purpose, partially from a
number of levy purposes or proportionately from all levy purposes. There is no specified
HACA allocation procedure to be followed. HACA should be used to reduce net tax
capacity based levies, hou it may be used to reduce market vahle based referendum
levies if the net tax capacity based levies are reduced to zero.
An example of a certified levy calculation showing the HACA deduction is on the back of this
letter. Most counties will provide taxing districts with a form to use in certifying payable
1998 levies that will follow the procedures outlined in the example. If the deduction of
HACA results in a total certified levy after HACA of zero for payable 1998, be sure to verify
to your county auditor that you did have a levy before HACA.
Please coordinate the certification of your levy with the county auditor so that no
misunderstandings occur. In addition, at your taxing district's Truth in Taxation meetings this
fall, you should explain which levy purpose or levy purposes are being reduced by HACA for
1998.
If you have questions concerning the calculation of your payable 1998 HACA, please call
Dean Carter at (612) 296 -3001.
Sincerely,
Deb Volkert
Property Tax Coordinator
Enclosure (over)
An equal opportunity employer TDD: (612) 297 -2196
County, City and Special Taxing District
Certified Levy Calculation Example
Taxes Payable 1998
Levy Levy
Before After
Levy Purpose HACA HACA * HACA **
Net Tax Capacity Based Levies
1. General Fund $ 1,200,000$ 450,000$ 750,000
2. Debt 100,000 37,500 62,500
3. Library 50,000 18,750 31,250
4. Road and Bridge 200,000 75,000 125,000
5. PERA 50,000 18,750 31,250
6.
7.
8.
9.
10 Total Net Tax Can Bacon Levies (Total 1 thou 9) $ 1,60n1 nno
11. AL
12. Net Tax Capacity Based Levies After the
Deduction of HACA (10 - 11) $ 1,000,000
Market Value Based Referendum Levies
13. Debt $ 70,000 *** $ 70,000
14. Other 30,000 **" 30,000
15. Total Market Value Based Ref. Levies (13 + 14) $ 100,000 '" * $ 100,000
16. Total Certified Levy (12 + 15) $ 1,100,000
* HACA may be deducted entirely from one levy purpose or partially from a number of levy purposes.
For purposes of this example, it has been deducted proportionally from all levy purposes.
For this example, General Fund HACA = ($600,000 / $1,600,000) X $1,200,000 = $450,000
** Levy After HACA = Levy Before HACA - HACA
For this example, General Fund Levy After HACA = $1,200,000 - $450,000 = $750,000
"** HACA is first deducted from net tax capacity based levies. If HACA reduces the net tax capacity
based levy to zero, the remaining HACA may then be deducted from market value based levies.
MINNESOTA Department c revenue
Property Tax Division Mail Station 3340 St. Paul, MN 55146 -3340
Phone (612) 296 -3010 Fax (612) 297 -2166
CERTIFICATION OF HACA FOR TAXES PAYABLE IN 1998 AUGUST 1, 1997
OAK PARK HEIGHTS CITY OF f� M
CLERK - TREASURER
CITY HALL
P.O. BOX 2007
STILLWATER, MN 55082
CITY OF
OAK PARK HEIGHTS
THE 1998 HACA FOR YOUR TAXING DISTRICT IS $ 74,493
This amount is to be deducted from your levy before certification to your county auditor (see enclosed letter).
The following is a listing of the factors used in the calculation of your taxing district's 1998 Homestead and Agricultural
Credit Aid.
1. 1997 CERTIFIED HACA: $ 74,329
2. ADJUSTMENT TO 1997 HACA: (A) $ 0
3. 1998 HACA BASE (1 + 2): $ 74,329
4. GROWTH ADJUSTMENT FACTOR: (B) $ 0
5. FISCAL DISPARITIES ADJUSTMENT FACTOR: (C) $ 0
6. NET TAX CAPACITY ADJUSTMENT FACTOR: (D) $ 164
7. ANNEXATION ADJUSTMENT: $ 0
8. 1998 CERTIFIED HACA (3 + 4 + 5 + 6 - 7): $ 74,493
(A) ADJUSTMENT FOR PREVIOUS YEAR'S TIF AID REDUCTION.
(B) APPLIES TO COUNTIES ONLY. ITEM 4 = ITEM 3 X (1996 HOUSEHOLD COUNT / 1995 HOUSEHOLD
COUNT - 1.0).
(C) SEVEN - COUNTY METRO TAXING DISTRICTS ONLY. ITEM 5 = 0 FOR ALL TAXING DISTRICTS SINCE
THERE WAS NO CHANGE IN COMMERICAL OR INDUSTRIAL CLASS RATES FROM PAYABLE 1996 TO
1997.
(D) ITEM 7 = TAXES PAYABLE 1997 TAXABLE MARKET VALUE OF COMMERCIAL SEASONAL
RECREATIONAL RESIDENTIAL PROPERTY UP TO $72,000 IN MARKET VALUE X 0.25% X THE
TAXING DISTRICT'S 1997 LOCAL TAX RATE. PER 1996 LAWS, CHAPTER 471 ARTICLE 3, SECTION 14.
An equal opportunity employer TDD: (612) 215 -0069
N UNNESOTA Department( revenue
Property Tax Division Mail Station 3340 St. Paul, MN 55146 -3340
Phone (612) 296 -5141 Fax (612) 297 -2166
1998 LOCAL PERFORMANCE AID NOTICE JULY 30, 1997
OAK PARK HEIGHTS CITY OF
CLERK - TREASURER
CITY HALL
P.O. BOX 2007
STILLWATER, MN 55082
THE 1998 LOCAL PERFORMANCE AID FOR YOUR CITY IS: $ 5,133
THE FOLLOWING IS A LISTING OF THE FACTORS USED IN THE CALCULATION
OF YOUR CITY'S 1998 LOCAL PERFORMANCE AID. SEE THE ENCLOSED
LETTER FOR AN EXPLANATION OF THESE FACTORS AND FOR ADDITIONAL
INFORMATION CONCERNING THE DETERMINATION OF YOUR CITY'S LOCAL
PERFORMANCE AID.
1. 1996 POPULATION: 3,873
2. ELIGIBLE POPULATION: 3,873
3. TOTAL LOCAL PERFORMANCE AID PER CAPITA: $ 1.32543591
4. TOTAL 1998 LOCAL PERFORMANCE AID (20): $ 5,133
An equal opportunity employer TDD: (612) 215 -0069
MINNESOTA Department c. _revenue
Property Tax Division Mail Station 3340 St. Paul, MN 55146 -3340
Phone(612)296 -5141 Fax(612)297 -2166
JULY 30, 1997
TO: CITIES
RE: NOTICE OF 1998 LOCAL PERFORMANCE AID
The amount of your city's 1998 local performance aid (LPA) has been determined and is
shown on the enclosed notice. The notice also lists the factors used to determine your
city's 1998 local performance aid. Following is an explanation of these factors.
1. 1996 POPULATION: This is your city's April 1, 1996 population estimate as
determined by the State Demographer for cities outside of the seven - county metropolitan
area or by the Metropolitan Council for cities within the seven - county metropolitan area.
2. ELIGIBLE POPULATION: If your city responded positively to questions 1 and 2
on the Certification of Local Performance Measures for Local Performance Aid Payable
in 1998 (Form LPA -CI REVISED), this is your city's total April 1, 1996 population
estimate. For all other cities, this amount is zero.
3. TOTAL LOCAL PERFORMANCE AID PER CAPITA: This is the result of
dividing the total amount of LPA available for cities (1997 LPA adjusted for inflation,
$4,210,365, plus the additional appropriation amount of $440,000) by the total eligible
population for all cities, 3,717,497.
4. TOTAL 1998 LOCAL PERFORMANCE AID: This is your city's total 1998 LPA,
determined by multiplying your city's eligible population (line 2) by the total LPA per
capita (line 3).
Your city's 1998 local performance aid will be paid in two equal installments. The first
half installment will be paid on or before July 20, 1998, and the second half installment
will be paid on or before December 26, 1998.
If you have any questions regarding this letter, please call me at (612) 296 -5141.
Sincerely,
Larry L. ewley
Research Analysis Specia ist
Enclosure
An equal opportunity employer TDD: (612) 215 -0069
l oo � n
WNNESOTA Department c .: evenue
Property Tax Division Mail Station 3340 St. Paul, MN 55146 -3340
• Phone (612) 296 -5141 Fax (612) 297 -2166
August 14, 1997
TO: COUNTIES, CITIES, TOWNS, AND ALL OTHER NON - SCHOOL
JURISDICTIONS WHICH HAD A FISCAL YEAR 1997 PUBLIC
EMPLOYEES RETIREMENT ASSOCIATION (PERA) EMPLOYEE
PAYROLL
RE: NEW PERA AID
Laws 1997, Chapter 233, Article 1, Section 15 provides for a new PERA aid which is
intended to offset the increase to PERA employer contribution rates. This aid is paid to
all cities, towns, counties and other non - school jurisdictions which had a fiscal year 1997
payroh for employees who were members of the general plan of PERA.
The first payment of this aid will be made December 26, 1997. The enclosed notice lists
the factors used in determining your PERA aid for calendar year 1998 and for December,
1997. The notice also contains your unit's PERA number and your unit's name as listed
with PERA for reference purposes. Following is an explanation of the factors used in
determining your aid.
1. Fiscal year 1997 PERA employgepayroll This is the amount of the PERA covered
payroll for the fiscal year ending June 30, 1997 as provided to the Department of
Revenue by the Public Employees Retirement Association. Any questions regarding
these payroll amounts should be directed to PERA (see below).
2. Calendar year 1998 PERA aid This amount is determined by multiplying your
fiscal year 1997 PERA employee payroll by .7 percent (.007). This is the total amount of
aid your unit will receive in 1998. Your unit will receive half of this amount on July 20,
1998 and the remaining half December 26, 1998.
3. December, 1997 soid, This a•rount i determined b ' ' ` '' mou uy
.. .,y iialAitlpiyiii� uic ii 2 a nt
n
50 percent (.5). This amount will be paid on December 26, 1997.
If you have any questions regarding this letter, you may call me at (612) 296 -5141. If
you have any questions regarding the fiscal year 1997 PERA employee payroll, you may
contact either Dave DeJonge at (612) 297 -3573, or Gary Hovland at (612) 296 -9170.
Sincerely,
Larry L ewley `I
Research Analysis Specialist F�,i li; 18 1997 v
Enclosure CITY OF
OAK PARK HEIGHTS
An equal opportunity employer TDD: (612) 215 -0069
NIINNESOTA Department Revenue
Property Tax Division Mail Station 3345 St. Paul, MN 55146 -3345
Phone (612) 296 -5141 Fax (612) 297 -2166
CERTIFICATION OF PUBLIC EMPLOYEES RETIREMENT
ASSOCIATION AID FOR CALENDAR YEAR 1998
OAK PARK HEIGHTS CITY August 14, 1997
CITY OF OAK PARK HEIGHTS
JUDY HOLST
BOX 2007
STILLWATER, MN 55082
Unit Number: 667400 Unit Name: OAK PARK HEIGHTS CITY
The total amount of your unit's 1998 aid to offset PERA rate increases is $2,040.
The total amount of your unit's December, 1997 aid is $1,020.00.
Following are the factors used in determining your PERA aid. See the enclosed
letter for an explanation of these factors and for additional information concerning
this aid.
1. Fiscal year 1997 employee payroll: $ 291,395
2. Calendar year 1998 PERA aid (1 x .007): $ 2,040
3. December, 1997 aid (2 x .5) $ 1,020.00
An equal opportunity employer TDD: (612) 215 -0069
MINNESOTA Department c'
Property Tax Division Mail Station 3340 St. Paul, MN 55146 -3340
Phone (612) 296 -5141 Fax (612) 297 -2166
1998 LOCAL GOVERNMENT AID NOTICE JPLY 24. 1997
OAK PARK HEIGHTS CITY OF p - --
CLERK- TREASURER '.
CITY HALL J-)1- 2 5 199
P.O. BOX 2007
STILLWATER, MN 55082
CITY Of
OAK PARK HEIGHTS
THE 1998 LOCAL GOVERNMENT AID FOR YOUR CITY IS: $ 0.
THE FOLLOWING IS A LISTING OF THE FACTORS USED IN THE CALCULATION OF
YOUR CITY'S 1998 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. PRE -1940 HOUSING UNITS: 130
2. TOTAL HOUSING UNITS: 1,398
3. PRE -1940 HOUSING PERCENTAGE: 9.30
4. 1986 POPULATION: 3,392
5. 1996 POPULATION: 3,873
6. POPULATION DECLINE PERCENTAGE: 0.00
7. 1996 TOTAL CLASS 3 REAL PROPERTY MARKET VALUE: $ 36,268,595
8. 1996 TOTAL REAL AND PERSONAL MARKET VALUE: $ 224,718,182
9. COMMERCIAUINDUSTRIAL PERCENTAGE: 16.14
10. TRANSFORMED POPULATION: 469.80
11. CITY REVENUE NEED: $ 240.46
12. PAYABLE 1997 CITY NET LEVY: $ 1,394,915
13. PAYABLE 1997 CITY NET TAX CAPACITY: $ 6,430,543
14. TAX EFFORT RATE: 0.241013
15. NEED INCREASE PERCENTAGE: 0.095900
16. CITY AID BASE: $ 0
17. CITY FORMULA AID (15x(11x5)- (13x14)): $ 0
18. PRELIMINARY AID (16 +17): $ 0
19. 1997 LOCAL GOVERNMENT AID: $ 0
20. MAXIMUM AID: $ 139,492
21. 1998 LGA BEFORE REDUCTIONS (LESSER OF 18 OR 20): $ 0
22. REDUCTION FOR STATE COSTS: $ 0
23. REDUCTION FOR ESTABLISHMENT OF TIF DISTRICT: $ 0
24. FINAL 1998 LOCAL GOVERNMENT AID AFTER REDUCTIONS
(21- 22 -23): $ 0
An equal opportunity employer TDD: (612) 215 -0069