Resources

Handbook for Minnesota Cities Chapter 19: Sources of Revenue

Handbook Chapter

Learn about major sources of revenue for cities you can consider in developing and implementing a city budget.

Published Dec 19, 2023.

Handbook for Minnesota Cities Chapter 23: Debt and Borrowing

Handbook Chapter

Describes legal aspects of debt and borrowing such as laws governing bonds, debt service funds, and the impact of federal…

Published Nov 14, 2023.

Handbook for Minnesota Cities Chapter 21: Property Tax Levy

Handbook Chapter

Learn about the city’s authority to tax and the property tax process including assessment, valuation and classification of property.

Published Nov 3, 2023.

Homestead Market Value Exclusion 101

Information Memo

An overview of the homestead market value exclusion program.

Published Sep 18, 2023.

State Homeowner Property Tax Relief Programs 101

Information Memo

Provides an overview of the different property tax relief mechanisms available to Minnesota homeowners.

Published Aug 23, 2023.

Fiscal Disparities 101

Information Memo

Describes the basic mechanics of the property tax base sharing fiscal disparities program.

Published Aug 23, 2023.

Property Taxation 101

Information Memo

Describes the basic mechanics of Minnesota's property tax system, including a glossary of terms.

Published Aug 23, 2023.

Fiscal Disparities Program

Data to help set the preliminary budget levy for metro or Iron Range cities participating in the fiscal disparities program.

Local Government Aid 101

Information Memo

Describes how the Local Government Aid (LGA) program works.

Published Aug 15, 2023.

History of Local Government Aid to Cities

Information Memo

Offers a timeline of events in the local government aid (LGA) system.

Published Aug 10, 2023.