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Local government units within the Twin Cities metropolitan area have participated in the Metropolitan Fiscal Disparities tax base sharing program since 1975. The metropolitan area is Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and Washington counties. A similar program began in 1996 for local government units in the Taconite Area. 该地区包括圣. Louis, Itasca, Crow Wing, and Aitkin counties, and all of Lake and Cook counties.
The 2023 Legislature aligned the definition of areas and municipalities in the metro fiscal disparities area with the areas and municipalities under the Metropolitan Council’s jurisdiction. This change means that going forward the cities of Hanover and Rockford will not be part of the fiscal disparities program.
在这些项目下, local government units contribute a portion of the growth in the value of their commercial, 工业, 公用事业财产归一个税基共享池. Each community receives a distribution of property value from the pool based on the market value and population of each city.
贡献
The contribution to the pool is 40% of the growth in commercial, 工业, and public utility value since the base year (1971 for the Twin Cities; 1995 for the Taconite Area). This measure of growth includes both new construction and inflationary increases in existing property values.
2023年付款, 例如, the total amount of tax capacity contributed to the metropolitan fiscal disparities pool was $531 million. 贡献值不适用于地方税目的. 因此, the contribution value must be subtracted from the total tax capacity of each community before the local tax rate is computed.
塔科尼地区的项目规模要小得多. It had roughly $10 million of tax capacity contributed for payable 2023.
分布
The tax capacity contributed to the pool is based on a distribution index. This index compares each city’s total market value per capita to the average market value per capita for all cities and towns in the seven counties. Cities that have relatively less market value per capita receive a relatively larger distribution from the pool than cities with greater market value wealth per capita.
财产税是如何产生的?
The tax capacity contributed to the pool becomes property tax dollars for each local government. 这些财产税被称为分配税. 要确定征费, the local government multiplies its distribution value by its prior year tax capacity rate. The distribution levy represents the amount of each local government’s certified levy raised through the fiscal disparities program. The balance of the certified levy is used to compute the local tax rate.
商业/工业及公用事业包裹如何课税?
商业和工业地产不需要缴纳两次税. 而不是, part of each commercial or 工业 property’s tax capacity is taxed at the area-wide tax capacity rate and the balance is taxed at the total local tax rate.
例如, 在一个贡献了40%商业价值的社区, 工业, 以及公用事业财产对财政差异的影响
- 每个包裹价值的40%按整个地区的税率征税.
- 60%按地方总税率征税.
For taxes payable in 2022 (most recent data available) the Twin Cities area-wide tax rate was 174.224%，塔科尼全区税率为132.596%.
政策问题
The Legislature originally had six objectives for the program:
- Provide a way for local governments to share resources generated by regional growth.
- Encourage orderly urban development by reducing competition for commercial and 工业 development.
- 建立区域合作激励机制.
- Make regional resources available through the existing system of local governments.
- Make resources available to communities at the beginning stages of development or redevelopment.
- 鼓励环境保护.
Descriptions of the program often highlight two main goals that encapsulate several of the original objectives:
- 推进城市规划有序发展.
- 推动财政稳定的十大彩票网站分配更加公平.
Assessment of the program’s success in accomplishing the second goal often points out “winners” (cities that are net recipients) and “losers” (cities that are net contributors).
该计划的支持者关注:
- The relative uniformity of commercial and 工业 property taxation across the metropolitan area.
- The stability the cities that are net contributors provide to the region as a whole.
They argue that greater uniformity and stability give the entire region a competitive edge in national and global marketplaces.
该制度的批评者认为:
- 40%的贡献率是任意设定的.
- The distribution formula is solely based on the relative property tax base wealth of each city.
- 该公式使用未经调整的评估水平.
- Cities with high assessment levels contribute more tax base than cities with lower levels, 这会阻碍评估水平的提高.
额外的稳定的十大彩票网站
These additional resources can help cities understand more about property taxes and fiscal disparities:
Information about tax base sharing in the metro area on The Metropolitan Council’s website
