Resources

Local Government Aid 101

Information Memo

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

Published Apr 14, 2025.

State Homeowner Property Tax Relief Programs 101

Information Memo

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

Published Apr 14, 2025.

Fiscal Disparities 101

Information Memo

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

Published Apr 14, 2025.

LGA Formula Key Points

Information Memo

Lists top ten points about the Local Government Aid program and its distribution mechanisms.

Published Apr 1, 2025.

Implicit Price Deflator for State and Local Government

Information Memo

Historical data on the Implicit Price Deflator (IPD).

Published Apr 1, 2025.

Homestead Market Value Exclusion 101

Information Memo

An overview of the homestead market value exclusion program.

Published Mar 31, 2025.

Executive Orders and Actions Impacting Cities

Get answers to frequently asked questions (FAQs) on what cities need to know regarding federal executive orders and actions.

Published Feb 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.

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 Dec 6, 2024.

Process to Obtain Local Sales Tax Authority

Information Memo

Cities need to follow strict rules and procedures to get legislative authority for the creation of a local sales tax.

Published Nov 1, 2024.