Resources

Fiscal Disparities 101

Informational Memo

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

Published Oct 24, 2019.

LGA 101

Informational Memo

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

Published Sep 4, 2019.

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 Sep 3, 2019.

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 Aug 28, 2019.

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 Aug 13, 2019.

Implicit Price Deflator for State and Local Government

Informational Memo

Historical data on the Implicit Price Deflator (IPD).

Published Aug 31, 2018.

LGA Key Terms and Definitions

Informational Memo

A glossary of terms used in the Local Government Aid (LGA) calculations.

Published Mar 29, 2018.

History of Local Government Aid to Cities

Informational Memo

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

Published Mar 27, 2018.