Handbook for Minnesota Cities Chapter 21: Property Tax Levy

Handbook Chapter

Published: August 13, 2019

Property Tax Levy
(pdf, 393.2KB )
This file may not be suitable for users of assistive technology.
Request an accessible format.

This material contains general information; it should not be used as a substitute for legal advice. Any attorney general opinions cited in this material are available on request from the League’s Research and Information Service staff.

Learn about the city’s authority to tax. Understand the property tax process including assessment, valuation and classification of property. Read about levy limits, Truth in Taxation requirements and tax differential treatment for special categories of land such as rural preserve lands, agricultural property tax differential (“Green Acres”), special service districts, taxing annexed or consolidated lands.