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LEVY OVERVIEW ANDLEVY CERTIFICATION INFORMATIONWhere do all these numbers come from?(Abbreviated Version)Tax Levy WorkshopSeptember 2015Tom MelcherTerri YetterDave LobejkoDivision of School Finance1500 Highway 36 WestRoseville, MN 55113(651) 582-8779 Table of Contents (Full Document)Division of School Finance Contacts3Class Rates Used in Computing Net Tax Capacity4School District Tax Base and Levy Trends5Revised Referendum Cap Inflation Estimates – FY 2005 – FY 20238School District Levy Limitation and Certification Calendar9Dates of Importance for the November 3, 2015 Referendum Elections14Truth in Taxation15Department of Education Website16Data Collection Systems17ADM/LEP Reporting System17View Estimated ADM and LEP Counts18Sum School Adjusted ADM and Authorized Submission19Health and Safety Reporting System / Long-Term Facilities Maintenance20Levy Information System23Health Benefits and OPEB24Pupil Transportation25Elementary and Secondary Sparsity26Building/Land Lease27Debt Service30General and Community Services32Levy Information Status34Spreadsheet Data on MDE Website35CTE Levy Adjustment Spreadsheet36Referendum Cap Inflation Adjustment37Tax Replacement Aid Spreadsheet38Sparsity Revenue: 2013-14 Spreadsheet39Building Age Report: 2014-1540Table of Contents (continued)Minnesota Funding Reports41Aid Entitlement Reports42FY 2016 General Education Aid Report43FY 2015 General Education Aid Report46FY 2016 Compensatory Revenue Report47Q Comp Enrollment Calculation……48FY 2016 Integration Revenue Report……49FY 2016 Capital Expenditure Health and Safety Aid Reports50Abatement Aid Report51Levy Limit and Certification Reports52Adjustment to School Tax Report53Data Submitted by County Auditors on Paper Forms54School Tax Report, 2014 Payable 201555School Tax Abatement Report, Calendar Year 201456School Tax Abatement Six-Month Supplement Report57DIVISION OF SCHOOL FINANCE CONTACTSFor technical assistance with accessing information via the MDE website, please contact David Lobejko at 651-582-8383 or david.lobejko@state.mn.us. Questions on specific levy components should be directed as follows:Program AreaContactPhoneEmailADM and LEP ProjectionsJeanne Krile 651-582-8637jeanne.krile@state.mn.usCareer and Technical Education LevyJan Carlson651-582-8342janice.carlson@state.mn.usGeneral Education Revenue, Referendum LeviesBob Porter,Michael SchwartzJon VanOeveren651-582-8851651-582-8399651-582-8375bob.porter@state.mn.usmichael.schwartz@state.mn.usjon.vanoeveren@state.mn.usAlternative Teacher Compensation RevenueDavid Lobejko651-582-8383david.lobejko@state.mn.usMiscellaneous Levies including: Reemployment, Safe Schools, Judgment, Health Benefits, Reorganization Retirement/Severance, Economic Dev Abate, and Admin ServicesDavid Lobejko651-582-8383david.lobejko@state.mn.usNon-public Transportation RevenueGreg Sogaard651-582-8858greg.sogaard@state.mn.usCommunity Education, ECFE, Home Visiting, School-Age Care and Integration RevenuesJan Carlson651-582-8342janice.carlson@state.mn.usOther Postemployment Benefits (OPEB)Jan Carlson651-582-8342janice.carlson@state.mn.usLong-Term Facilities Maintenance Revenue, Capital Expenditure and Debt Service LeviesLonn Moe651-582-8569lonn.moe@state.mn.usBuilding/ Land Lease Levy, Swimming Pool Levy, Ice Arena Levy, Consolidation Transition Revenue, Reorganization Operating Debt, and Taconite AdjustmentsBill Kiesow651-582-8801bill.kiesow@state.mn.us CLASS RATES USED IN COMPUTING NET TAX CAPACITYProperty Tax ClassTax RatePay 2015Tax RatePay 2016Subject toState Levy?Residential Homestead (1a) & Migrant Housing (1d) Up to $500,000 Over $500,000Disabled homestead up to $50,000 (1b)1.00% 1.25%0.45%1.00% 1.25%0.45%NoResidential Non-Homestead Single unit (4bb) Up to $500,000 Over $500,000 1-3 units, undeveloped resident land, & unclassified mftg homes (all 4b)Apartments: Regular 4+ units (4a), including for profit hospitals Low-income rental housing (4d)Up to 100,000Over 100,0001.00% 1.25%1.25%1.25% .75%1.00% 1.25% 1.25%1.25% .75% .25% NoCommercial-Industrial-Public Utility (3a) Up to $150,000 Over $150,000 Other public utility machinery Electric generating machinery1.50%2.00%2.00%2.00%1.50%2.00%2.00%2.00%YesYesYesNoCommercial Seasonal Recreational Residential--Homestead Resorts (1c) Up to $600,000 (tier one) $600,000 to $2.3 million (tier two) Over $2.3 million (tier three)0.50%1.00%1.25%0.50%1.00%1.25%NoNoYesCommercial Seasonal Recreational Residential--Seasonal Resorts (4c(1)) Up to $500,000 Over $500,000Non-Commercial Seasonal Recreational Residential--Cabins (4c(1)): Up to $500,000 Over $500,0001.00%1.25%1.00%1.25%1.00%1.25%1.00%1.25%Yes1Qualifying Golf Courses (4c(2))Nonprofit Community Service Oriented Organization (4c(3))Postsecondary Student Housing (4c(4))Manufactured Home Parks (4c(5))Qualifying Metro Nonprofit Recreational Property (4c(6))Certain Non-commercial Aircraft Storage Hangars (4c(7) and 4c(8))Bed and Breakfast--up to 5 units (4c(9))1.25%1.50%1.00%1.25%1.25%1.50%1.25%1.25%1.50%1.00%1.25%1.25%1.50%1.25%NoAgricultural Homestead (2a) House, Garage and One AcreUp to $500,000Over $500,000 Land and BuildingsUp to $1,900,000 (Pay 15) $2,140,000 (Pay 16) Over $1,900,000 Pay 15) $2,140,000 (Pay 16)Agricultural Non-Homestead and Timberland (2b)1.00%1.25%0.50%1.00%1.00%1.00%1.25%0.50%1.00%1.00%NoMiscellaneous and Iron Ore Property (5)2.00%2.00%Only for iron1 For the purposes of the state general tax only, the tax rate for the first $76,000 of non-commercial class 4c(1) seasonal residential recreational property is 0.40 percent.SCHOOL DISTRICT TAX BASE AND LEVY TRENDSSTATE TOTALSAMOUNTPERCENT CHANGEMarket Value (in billions)2011**522.0-1.7%2012**515.3-1.3%2013**545.55.9%2014**592.98.7%Referendum Market Value (does not reflect exclusion)(in billions)2011434.9-2.6%2012417.7-4.0%2013421.40.9%2014449.86.7%Net Tax Capacity2011**5,646,621,985-1.5%2012**5,579,057,073-1.2%2013**5,864,371,6275.1%2014**6,328,191,9797.9%(a) Excludes JOBZ valuation** After Market Value ExclusionAverage Sales Ratio201198.80%0.1%201298.10%-0.7%201393.70%-4.5%201493.30%-0.4%Adjusted Net Tax Capacity2011 (a)5,709,940,559-1.7%2012 (a)5,664,825,992-0.8%2013 (a)6,091,347,8747.5%2014 (a)6,743,123,30710.7%Total Certified Levy Before Credits2011 Pay 20122,279,658,4001.8%2012 Pay 20132,316,384,4001.6%2013 Pay 20142,356,401,0001.7%2014 Pay 20152,469,295,2105.7%2015 Pay 2016*2,567,172,6009.9%(*Estimate)(a) Excludes JOBZ valuationSCHOOL DISTRICT TAX BASE AND LEVY TRENDS (continued)STATE TOTALSAMOUNTPERCENT CHANGETotal Net Levy After Credits2010 Pay 20112,164,358,0001.9%2011 Pay 20122,264,633,4004.6%2012 Pay 20132,299,634,0001.5% 2013 Pay 20142,339,651,0001.7%2014 Pay 20152,451,275,0004.8%2015 Pay 2016*2,546,361,0003.9%(*Estimate)Residential Market Value Credits (School Portion Excluding Mobile Home)Pay 201160,934,0006.6%Pay 2012132,000-99.8%Pay 2013 and Later-0-0.0%(Repealed)Ag Land Market Value Credits (School Portion)Pay 20115,345,000-2.3%Pay 20125,279,000-1.2%Pay 20135,134,000-2.7%Pay 20145,021,000-2.2%Pay 2015*8,767,00074.6%Revised Referendum Cap Inflation EstimatesFY 2005 – FY 2023CPI – Urban ConsumersJuly 2015 UpdateSource of CPI Data: DOF John PeloquinDate: July 22, 2015FY 2014 formula allowance uses new law value of $5,302.FY 2015 Old Law Calculation reverts back to the FY 2013 formula allowance of $5,224.Finalized calculation through FY 2013 based on actual Bureau of Labor Statistics data.SCHOOL DISTRICTLEVY LIMITATION AND CERTIFICATION CALENDAR2015 Payable 2016 LevyJuly 27, 2015June 15, 2015Deadline for districts to submit Career and Technical estimated expenditures.June 30, 2015Deadline for filing a board resolution with the commissioner requesting sparsity revenue adjustment for a school facility closed for FY 2016.Deadline for cooperative secondary facilities districts and school districts participating in an agreement for secondary education, or reorganizing under dissolution and attachment to request levy authority for severance pay and/or early retirement incentives.School districts making a transfer from the debt redemption fund to the general fund should notify the department of the amount transferred by this date.July 1, 2015Department of Revenue certifies final 2014 adjusted net tax capacity for each district before this date.n/aDeadline for board resolution adopting a population estimate for community education and/or adult basic education revenue.n/aDeadline to submit population estimated for community education and/or adult basic education revenue to the State Demographer. n/aDeadline for school districts to submit requests for a debt service loan.n/aDeadline for eligible school districts to submit locally approved integration plan and budget for FY 2016. Plan and budget should be submitted to the Minnesota Department of Education (MDE), Division of School Choice Programs and Resources.July 15, 2015Deadline for county auditors to submit Six-Month Supplemental School Tax Abatement Report for current year to MDE, School Finance.Due date for FY 2015 Early Childhood Family Education Annual Report (ED-01843). A district may not certify a levy for ECFE unless it has submitted the report.July 24, 2015Deadline for school districts to submit Health and Safety Revenue Application - including school board certified Health and Safety Policy, and budget per UFARS finance code for Fiscal Years 2015-2016 to be submitted.n/aHealth and Safety Revenue Application - All districts must have completed logging new or revised project information onto the Health and Safety web page. All documentation for major projects must be received by this date. Web page taken down and all projects are temporarily removed.August 10, 2015Deadline for school districts to submit Disabled Access Revenue Levy Authority Application.Deadline for cooperating school districts to submit requests for extra capital expenditure levy for repair costs.Deadline for consolidating districts to request levy authority for retirement incentives.Deadline for cooperative secondary facilities districts and school districts participating in an agreement for secondary education, or reorganizing under dissolution and attachment to request levy authority for severance pay and/or early retirement incentives.School districts making a transfer from the debt redemption fund to the general fund should notify the department of the amount transferred by this date.August 14, 2015Deadline for MDE to receive the Ten-Year Long-Term Facilities Maintenance Revenue plan, in order for the revenue, aid and levy to be included on the initial levy limitation and certification report issued by September 8.Deadline for MDE to receive project summary data for Health and Safety Program Revenue for FY 2015 and FY2016 for inclusion on the initial levy limitation and certification report issued by September 8.August 15, 2015Deadline for districts to submit preliminary information on bonding for OPEB liabilities. All information must be finalized by October 29, 2015.Deadline for districts to submit the following data via Levy Information System. Data may be revised through September 30, 2015.Building/Land Lease (August 15)Debt Service (August 15)August 21, 2015Last day to adopt resolution calling for referendum election. **n/aLast day to notify county auditors of the date of the election and the questions to be voted on. **At least 74 days prior to election, when election is held on general Election Day.Minnesota Statutes, section 205A.07, subdivision 3.n/aLast day to notify the commissioner of Education of the date of the election and the questions to be voted on. **At least 74 days prior to election day, when election is held on general election dayMinnesota Statutes, section 205A.07, subdivision 3a.Last day for school districts to review and update the EDRS ADM and EL estimates for 2015-16, and 2016-17 for the initial levy report and forecast. Additional changes can be made for 2016-17 through September 30, 2015, for levy purposes.n/aDeadline for districts to submit Career and Technical estimated expenditure changes for levy report.n/aAugust 28, 2015Deadline for districts to submit the following data via Levy Information System. After this date, data may be revised through September 30, 2015 (but only by contacting MDE staff).Contact InformationHealth Benefits and Annual Postemployment Benefits (OPEB)Pupil TransportationElementary SparsitySecondary SparsityBuilding/Land Lease (August 15)Debt Service (August 15)General and Community ServiceAugust 31, 2015Health and Safety website restored with projects flagged as approved, needs more information (NMI) or not approved (NO). Projects flagged as NMI or NO may be appealed via the website through September 4.September 4, 2015Last day district may make changes via Health and Safety website.September 8, 2015Deadline for MDE to certify levy limitations to school districts.September 15, 2015Deadline for districts to request approval from the commissioner to retain debt excess.September 18, 2015Deadline to adjust the 2015 Payable 2016 maximum costs for Health and Safety projects.September 30, 2015Deadline to pass a board resolution to convert existing referendum authority from voter-approved to board-approved or to authorize new board-approved authority for taxes payable in 2016.Deadline for school districts to submit data changes to MDE.n/aDeadline for school boards to certify proposed property tax levies to home county auditor.*For those school districts that have reached an agreement with their home county auditor as to a delayed date for certifying the proposed levy, this date may be extended to October 7.n/aDeadline for MDE to certify school district levy limitations to county auditors.*n/aHealth and Safety website is restored to show project approvals.October 7, 2015Deadline for school district to submit copy of proposed levies to MDE. For those school districts that have reached an agreement with their home county auditor as to a delayed date for certifying the proposed levy, this date is extended to October 10, 2015.October 23, 2015Deadline for school districts holding referendum elections on November 3 to deliver by first class mail a notice of the referendum to each taxpayer in the district (at least 10 days prior to date of election).The notice may not be mailed to taxpayers prior to October 6 (no more than 30 days prior to election). **n/aDeadline for school districts holding referendum elections on November 3 to provide copy of first class mail notice to county auditors and to MDE.**November 1, 2015Last day district may submit closeout documentation in support of provisional approvals (PPA's) for Health and Safety projects.November 2, 2015Last day a district may submit the FY 2015 ECFE Annual Report (ED-01843), required to levy for ECFE and home visiting.n/aLast day districts may submit finalized information for OPEB bonding levy authority.November 3, 2015General election day.Referendum elections can be held only on this date (except by mail-in ballot). **Minnesota Statues, section 126C.17, subdivision 9.November 24, 2015Deadline for county auditor to prepare and county treasurer to deliver by first class mail a notice of proposed property taxes for all taxing authorities to each taxpayer.This notice cannot be mailed earlier than November 11.Minnesota Statutes, section 275.065, subdivision 3.After November 24, 2015, but before final levy is adoptedDistricts are required to discuss the Payable 2016 Levy and FY 2016 budget at a regularly scheduled board meeting and allow the public to speak.The meeting must take place at 6:00 p.m. or later.The district may adopt the final levy at the same meeting.Minnesota Statutes, section 275.065, subdivision 3.Five working days after December 20, 2015 (December 28, 2015)School districts must adopt their final property tax levy.*Deadline for school districts to certify final adopted levies to home county auditor.*Minnesota Statutes, section 275.07, subdivision 1.December 30, 2015Deadline (on or before) for school districts to submit PT Form TNT 2016 and Supplement (if applicable) to the Department of Revenue, Property Tax Division.December 31, 2015Deadline for districts to submit FY 2014 actual building/land lease costs via Levy Information System.January 7, 2016Deadline for school districts to notify MDE of final certified levies.February 1, 2016Deadline for county auditors to submit School Tax Abatement Report for previous year to MDE.April 1, 2016Deadline for county auditors to submit School Tax Report to MDE.DATES OF IMPORTANCE FOR THENOVEMBER 3, 2015 RERERENDUM ELECTIONSSource: MSBA WebsiteDates of importance for November 3, 2015 referendum elections are as follows:August 21, 2015 Last day to adopt resolution calling the referendum election. August 21, 2015 Last day to notify county auditors and the commissioner of the date of the election and the questions to be voted on. Last day to cancel referendum election for general election day. (74 days before the general election).September 18, 2015 First day absentee ballots must be available for November election held in conjunction with state general election. (46 days prior to election.)October 5, 2015 First day district may mail required notice (no more than 30 days prior to election). October 13, 2015 Last day to preregister for November election (at least 21 days prior to date of election).October 20, 2015 Last day to publish first notice of November election.October 23, 2015 Last day to post notice of November election (at least 10 days prior to date of election). Campaign finance reports are due if more than $750 spent.October 27, 2015 Last day to publish second notice of November election.October 30, 2015 Last day to post sample ballot for November election (at least 4 days prior to date of election).November 2, 2015 Last day to apply for absentee ballot for November election (day prior to date of election).November 3, 2015 Election Day. November, 6-13, 2014November election canvassing period.November, 13-20, 2015Time period for citizens to request a recount (within 7 days of canvass).15 days after canvass Last day to notify commissioner of results of election.TRUTH IN TAXATIONDEPARTMENT OF EDUCATION WEBSITE: of the supporting documentation for levy data can be found under:School Support: Data SubmissionsADM/LEP (EDRS)Health and SafetyLevy Information SystemLevy Certification SystemSchool Support: School FinanceFacilities and Technology General EducationIntegrationLevy Certification Process Data Center: Data Reports and AnalyticsMinnesota Funding Reports (MFR) SystemSchool Finance Spreadsheets332422564770003324225647700042767255842000513397511811000-295275121297400 DATA COLLECTION SYSTEMSADM/EL (EDRS)The district can update ADM Projections for FY 2016, FY 2017 and/or FY 2018 via EDRS. The directions are available on the web site: can also view the data via EDRS. However, unless you want to make changes to the data be sure to "View" the data (Main Menu Item #1) rather than "Enter/Modify" the data (Main Menu Item #2). If you do modify the data (Main Menu Item #2) be sure to authorize the submission (Main Menu Item #3) or we will not pick up your changes. A new levy report will automatically be produced after summing & submitting FY 2016estimates on EDRS.MAIN MENU of the ADM and LEP Projections System: -1143086741000-11430125793500VIEW ESTIMATED ADM AND EL COUNTS:Option #1Use this option to view the results of your current estimates or the results of your changes.Data is shown at the district level by grade and type of ADM.Cannot change data.Dates are not updated.426720191960500-68580137668004704715177165002914650158115001162050196215004762501443355004552950643255Date Last Changed: The date a user last viewed or updated the estimates under #2 Update.Date Authorized: The date a user last #3 Summed and Authorized the estimates.Date Last Loaded: The date MDE last uploaded these estimates into the database from which levies and entitlements are produced.00Date Last Changed: The date a user last viewed or updated the estimates under #2 Update.Date Authorized: The date a user last #3 Summed and Authorized the estimates.Date Last Loaded: The date MDE last uploaded these estimates into the database from which levies and entitlements are produced. -68580116840New Regular Kindergarten:KG-FDFull DayKG-HDHalf DayKG-LALimited Access Full Day00New Regular Kindergarten:KG-FDFull DayKG-HDHalf DayKG-LALimited Access Full Day SUM SCHOOL ADJUSTED ADM AND AUTHORIZED SUBMISSION:Option #3Follow every update session with Sum & AuthorizeNew district totals are displayed. 278892044488100019792954420235001017270441071000-22098051498500-2209808769350046558203996690004703445428244000264541041541700015786104154170006356354154170007791453987800037814253303905Data must be Summed and Authorized to be included in the Levy Report.00Data must be Summed and Authorized to be included in the Levy Report.221742075819000369571748665003783330400685NOTE: Double check the relationship between RESIDENT & ADJUSTED ADM for referendum allowance conversions.4000020000NOTE: Double check the relationship between RESIDENT & ADJUSTED ADM for referendum allowance conversions.-2209805524500279273048895Data13-1414-1515-16__EXTP2, L64P2, L65 P2, L62ADJP1, L48P1, L49P1, L49RESP1, L37P1, L38P1, L38ELNANAP2, L11200Data13-1414-1515-16__EXTP2, L64P2, L65 P2, L62ADJP1, L48P1, L49P1, L49RESP1, L37P1, L38P1, L38ELNANAP2, L112LONG-TERM FACILITIES MAINTENANCETen-Year Projection Spreadsheet, FY 2017DATA COLLECTION SYSTEMSHealth and Safety Reporting SystemFY 2015, FY 2016, FY 201735128204875530003512820320865500540067546640750049815752845435001512570235140500 -20637516510To get H & S Approved Project Summary (next page)00To get H & S Approved Project Summary (next page)217932063500H & S Funded = Yes + PPA + YE1P9, L409Approvals for projects $100k - $500k :YE1 = yes, pay-as-you-goP9, L406YEM = yes, pay-go, multiyearP9, L405YEB = yes, bondingP13, L70300H & S Funded = Yes + PPA + YE1P9, L409Approvals for projects $100k - $500k :YE1 = yes, pay-as-you-goP9, L406YEM = yes, pay-go, multiyearP9, L405YEB = yes, bondingP13, L703 ................
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