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.

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