Levy Certification

A School District must adopt a proposed property tax levy on or before September 30th each year. The final property tax levy must be adopted by the School Board by a date set each year (usually around December 20th).

In between these two deadlines, district's were required to meet the Truth in Taxation hearing requirements unless the levy did not increase more than the exemption limit.  As of 2009, Districts are no longer required to have separate Truth in Taxation hearings.  Districts may present the Truth in Taxation information at the same meeting that the final levy will be certified.  School District levies are limited, or under the supervision of, the Minnesota Department of Education.  Click here for more levy information from the Minnesota Department of Education.

How do Levies work?

In Minnesota, schools gain revenue from two primary sources: the state's Basic Revenue Allowance and through local property taxes. The county collects property taxes through a levy. These levies can take one of three forms:

1. Levies that occur without voter approval. These would include a levies for operating capital, health & safety, leases, safe schools and others.
2. A bond levy that requires voter approval through the referendum process. Bond levies raise money that can only be used for new construction or additions to school buildings. These funds cannot be used to run or operate schools.
3. An operating levy that requires voter approval through the referendum process. Operating levies provide money above the state allocation to be used for operational expenses. These are the funds that it takes to run and operate schools.

Who determines if voter-approval is necessary for a levy?

The State Legislature creates these laws and also establishes the maximum dollar amount and number of years that a levy can be applied.

What voter-approved referendum levies are currently in place?
Summary of voter-approved referendum levies.
 

Current Levy information and historical Levy information is available to download, just click on the requested document below:

2011 Payable 2012 Preliminary Levy Certification - 9/26/2011 PowerPoint
2011 Payable 2012 Preliminary Levy Certification - 9/26/2011 Summary

Archives

(the following is dated and historical information for historical reference only)
2010 Payable 2011 Final Levy Certification - 12/13/2010 Summary
2010 Payable 2011 Preliminary Levy Certification - 9/13/2010 PowerPoint
2010 Payable 2011 Preliminary Levy Certification - 9/13/2010 Summary
2009 Payable 2010 Final Levy Certification - 12/14/2009 Summary
2009 Payable 2010 Preliminary Levy Certification - 9/14/2009 PowerPoint
2009 Payable 2010 Preliminary Levy Certification - 9/14/2009 Summary
2008 Payable 2009 Final Levy Certification - 12/8/2008
2008 Payable 2009 Preliminary Levy Certification - 9/22/2008
2007 Payable 2008 Final Levy Certification - 12/10/2007
2007 Payable 2008 Preliminary Levy Certification - 9/24/2007
2006 Payable 2007 Final Levy Certification - 12/11/2006
2006 Payable 2007 Preliminary Levy Certification - 9/25/2006
2005 Payable 2006 Final Levy Certification - 12/12/2005
2005 Payable 2006 Preliminary Levy Presentation - 09/26/2005
2004 Payable 2005 Final Levy Certification - 12/13/2004
2004 Payable 2005 Preliminary Levy Text Summary - 09/20/2004 
2004 Payable 2005 Preliminary Levy Presentation - 09/20/2004
2003 Payable 2004 Final Levy Certification - 12/17/2003