Resources

Property Tax Statement 101

Information Memo

Describes the elements of a typical property tax statement from the county.

Published Apr 14, 2025.

City Fund Balances 101

Information Memo

Describes city fund balances and provides related definitions of terms.

Published Apr 14, 2025.

Dates for City Budgets 101

Information Memo

A quick reference to important dates for cities in the state aid and property tax systems.

Published Apr 1, 2025.

Securing Payment of Utility Charges

Information Memo

Learn about setting rates for municipal utilities, on what basis cities may make charges, and method for collecting payments due.

Published Feb 1, 2025.

LMCIT Liability Coverage Guide

Information Memo

Learn about liability (casualty) coverage offered by the League of Minnesota Cities Insurance Trust including its unique coverage offerings.

LMCIT Auto Coverage Guide

Information Memo

Understand auto liability, auto physical damage, no-fault, and uninsured / underinsured coverage offered by the League's Insurance Trust.

Handbook for Minnesota Cities Chapter 25: Financial Reports, Accounting and Auditing

Handbook Chapter

Has basic information on routine financial tasks cities must perform like use of funds in accounting and internal control procedures.

Published Dec 2, 2024.

Handbook for Minnesota Cities Chapter 24: Financing Public Improvements

Handbook Chapter

Read about commonly used and authorized financing tools for cities to fund local improvements and economic development.

Published Dec 1, 2024.

Handbook for Minnesota Cities Chapter 17: Liability

Handbook Chapter

Understand city exposure to lawsuits and the state statutes and judicial decisions that limit liability.

Published Oct 10, 2024.

Liability Claim Decisions

Learn how and why the Trust determines whether to cover or deny a liability claim submitted by a member.

Published Oct 9, 2024.