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Proposed property tax levies must be set and submitted to the county on or before Sept. 17.
(Published Sep 6, 2012)
Under state law, cities are required to set their preliminary 2013 property tax levy on or before Sept. 15. With that date falling on a Saturday this year, cities technically have until Monday, Sept. 17 to submit the proposed levy information to the county.
Each city’s proposed levy serves several functions. First, the proposed levy for each local unit of government is used to compute the annual truth-in-taxation statements that are distributed to property owners in November. These statements provide property owners with an estimate of the maximum tax burden that a property owner could see in 2013.
The proposed levy also acts as a general levy limit when the final property tax levy is certified in December. Under state law, a city’s final levy cannot be increased above the proposed levy except under certain circumstances, including:
According to the Department of Revenue, no extension of this deadline will be granted. The proposed property tax levy certified to the county should be the levy for all purposes, including amounts for debt service. However, market value based referendum levies (generally voter-approved levies) must be certified separately from net tax capacity levies.
If a local government fails to certify a proposed levy by the required due date, the county auditor will use the local government’s 2012 final levy as its proposed levy for the purpose of determining its proposed 2013 property tax notices.
In addition to certifying a proposed levy on or before Sept. 17, all cities with populations over 500 must provide the county auditor with the following information on or before Sept. 17
For cities with a population of 500 or less, the city may certify its final levy at any time from now through Dec. 28. If your city has determined that its proposed property tax levy is also its final property tax levy, your city may notify the county auditor of this determination. This way, no further certification of final levy would be required.
For more information on upcoming deadlines, please refer to the Minnesota Department of Revenue’s Truth-in-Taxation instruction sheet or to the League’s Calendar of Important Dates memo.