Where Do All These Numbers Come From? Payable 2022

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Where Do All These Numbers Come From?

Payable 2022

Levy Overview and Levy Certification Information Tax Levy Workshop

September 2021

Terri Yetter Daley Lehmann

Jason Reil

Division of School Finance 1500 Highway 36 West

Roseville, MN 55113 (651) 582-8779

http://education.state.mn.us

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Division of School Finance Contacts

For all other finance questions, please contact Daley Lehmann at [email protected].

Questions on specific levy components should be directed as follows:

ADM a nd LEP Projections Jea nne Krile

651-582-8637

jea [email protected]

Al ternative Teacher Compensation (Q Comp) Revenue Ja s on Reil 651-582-8866

ja s [email protected]

Bui lding and Land Lease Levy Bi ll Kiesow

651-582-8801

bi [email protected]

Long-Term Facilities Maintenance Revenues, Health and Sa fety information

Sa rah Miller 651-582-8370

s a [email protected]

Ca pital Project Referendum Levies, Debt Service Levies and Long-Term Facilities Maintenance Levies

Lonn Moe 651-582-8569

l [email protected]

Ca reer and Technical Education Levy Ja n Ca rlson 651-582-8342

ja [email protected]

Community Education, ECFE, Home Visiting, School-Age Ca re a nd Integration Revenues,

Ja n Ca rlson 651-582-8342

General Education Revenue and Referendum Levies Kri s tine Anderson 651-582-8544

kri [email protected]

Mi s cellaneous Levies including: Reemployment, Safe Schools, Judgment, Health Benefits, District Reorganization Reti rement/Severance, Economic Development

Aba tement, and Administrative Services

Ja s on Reil 651-582-8866

ja s [email protected]

Mi s cellaneous Levies including: Swimming Pool Levy, Ice Arena Levy, Consolidation Transition Revenue,

Reorganization Operating Debt, and Taconite Adjustments

Bi ll Kiesow 651-582-8801

bi [email protected]

Non-public Transportation Revenue Greg Sogaard 651-582-8858

greg.s [email protected]

Other Postemployment Benefits (OPEB) Ja n Ca rlson 651-582-8342

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Class Rates Used In Computing Net Tax Capacity

Property Tax Class Tax Rate

Pay 2022

Tax Rate Pay 2021

Subject to State Levy?

Residential Homestead (1a) & Migrant Housing (1d) Up to $500,000

Over $500,000

Disabled homestead up to $50,000 (1b)

1.00%

1.25%

0.45%

1.00%

1.25%

0.45%

No

Residential 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 162,000 (Pay 21)/ Up to $100,000 (Pay 22) Over 162,000 (Pay 20)/ Up to $100,000 (Pay 22)

1.00%

1.25%

.75%

.25%

1.00%

1.25%

.75%

.25%

No

Commercial-Industrial-Public Utility (3a)

Up to $150,000 Over $150,000

Other public utility machinery Electric generating machinery

1.50%

2.00%

1.50%

2.00%

No Yes Yes No Commercial 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%

No No Yes Commercial Seasonal Recreational Residential--Seasonal Resorts (4c(1))

Up to $500,000 Over $500,000

Non-Commercial Seasonal Recreational Residential--Cabins (4c(1)):

Up to $500,000 Over $500,000

1.00%

1.25%

1.00%

1.25%

1.00%

1.25%

1.00%

1.25%

Yes¹

Qualifying 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%

1.50%

1.25%

1.50%

1.00%

1.25%

1.50%

1.25%

No

Agricultural Homestead (2a) House, Garage and One Acre

Up to $500,000 Over $500,000 Land and Buildings

Up to $1,880,000 (Pay 20)/ Up to $1,900,000 (Pay 21) Over $1,8800,000 (Pay 20)/ Up to $1,900,000 (Pay 21) Agricultural Non-Homestead and Timberland (2a) and (2b)

1.00%

1.25%

0.50%

1.00%

1.25%

0.50%

1.00%

No

Miscellaneous and Iron Ore Property (5) 2.00% 2.00% Only for iron

1 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.

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School District Tax Base and Levy Trends

(a) Excludes JOBZ valuation

*After Market Value Exclusion

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School District Tax Base and Levy Trends (Continued)

(a) Excludes JOBZ valuation

** Estimate

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School District Levy Limitation and Certification Calendar

2021 Payable 2022 Levy

March 15, 2021 Deadline for eligible school districts to have submitted locally approved integration plan and budget for Fiscal Year (FY) 2022. Plan and budget should have been submitted to the

Minnesota Department of Education (MDE) Equity, Diversity, & Inclusion Center Office of Equity and Innovation.

May 3, 2021 CTE Budget System opens to enter 2021-2022 CTE Budget.

June 7, 2021 Deadline for districts to have submit Career and Technical estimated expenditures for 2021- 2022.

July 1, 2021 Deadline for filing a board resolution with the commissioner requesting sparsity revenue adjustment for a school facility closed for FY 2022.

School districts making a transfer from the debt redemption fund to the general fund must notify the department of the amount transferred by this date.

Department of Revenue certifies final 2020 adjusted net tax capacity for each district before this date.

July 6, 2021 2021 CTE Budget System-opens for school districts to enter 2020-2021 actual expenditures- closes September 10^th, 2021.

July 15, 2021 Due date for FY 2021 Early Childhood Family Education (ECFE) Annual Report. A district may not certify a levy for ECFE unless it has submitted the report.

Deadline for county auditors to submit Six-Month Supplemental School Tax Abatement Report for current year to MDE, School Finance.

July 30, 2021 Deadline for school districts to submit annual Long-Term Facilities Application. Minimum submission includes Ten-year Revenue Projection and Expenditure spreadsheets, statement of assurances, and board resolution approving the plan. Additional documentation may be required.

August 16, 2021 Deadline for school districts to submit Disabled Access Revenue Levy Authority Application.

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.

Deadline for Building/Lease information and estimates to be submitted via the Levy

Information System in order for it to appear on the initial levy report by September 8, 2021.

(Data may be revised through September 30, 2021.)

Deadline for districts to submit Debt Service data via Levy Information System in order for it to appear on the initial levy report by September 8, 2021 (Data may be revised through September 30, 2021.)

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August 17, 2021 ADM Web Estimates System (ADMWE) district-wide resident, adjusted, extended-time, and English Learner (EL) ADM estimates are due to MDE

August 20, 2021 Last day to adopt resolution calling for referendum election. **

Last day to notify county auditors and the Commissioner of Education 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

Last day for school districts to review and update the ADMWE ADM and EL estimates for 2021-22, and 2022-23 for the initial levy report and forecast. Additional changes can be made for 2022-23 through September 30, 2021, for levy purposes.

August 27, 2021 Deadline for districts to submit the following data via Levy Information System. After this date, data may be revised through September 30, 2021. (Please work with MDE when updating the information.)

I. Contact Information

II. Health Benefits and Annual Other Postemployment Benefits (OPEB) III. Pupil Transportation

IV. Elementary Sparsity V. Secondary Sparsity

VI. Building/Land Lease (due August 16) VII. Debt Service (due August 16) General and Community Service

September 8, 2021 Deadline for MDE to certify levy limitations to school districts. Levy limit reruns will continue through September 30.

September 10, 2021 Deadline for districts to submit Career and Technical actual expenditures from the 2020-2021 fiscal year in the CTE budget system.

September 16, 2021 Deadline for districts to request approval from the commissioner to retain debt excess.

September 17, 2021 Deadline to adjust the 2021 Payable 2022 maximum costs for Health and Safety projects.

September 30, 2021 Deadline for school districts to submit data changes to MDE.

Deadline 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.

Deadline for MDE to certify school district levy limitations to county auditors.

October 7, 2021 Deadline 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 8, 2021.

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October 19, 2021 Deadline for school districts holding referendum elections on November 2 to deliver by mail a notice of the referendum to each taxpayer in the district (at least 15 days prior to date of election).

The notice may not be mailed to taxpayers prior to October 4 (no more than 30 days prior to election). **

Deadline 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, 2021 Annual Community Education Report is due.

November 2, 2021 MDE, Division of School Finance, removes ECFE and home visiting levy authorities from levy report if ECFE Annual Reports are not received.

Last day districts may submit finalized information for OPEB bonding levy authority.

General Election Day.

 Referendum elections can be held only on this date (except by mail-in ballot). ***

Minnesota Statutes, section 126C.17, subdivision 9

November 24, 2021 Deadline for county auditor to prepare and county treasurer to deliver by mail a notice of proposed property taxes for all taxing authorities to each taxpayer.

 This notice cannot be mailed earlier than November 10.

Minnesota Statutes, section 275.065, subdivision 3

After November 24, 2021, but before final levy is adopted

Districts are required to discuss the Payable 2021 Levy and 2021-2022 fiscal year budget at a regularly scheduled board meeting and allow the public to speak.

 The meeting must take place at 6 p.m. or later.

 The district may adopt the final levy at the same meeting.

(Minnesota Statutes, section 275.065, subdivision 3)Deadline for county auditor to prepare and county treasurer to deliver by mail a notice of proposed property taxes for all taxing authorities to each taxpayer.

 This notice cannot be mailed earlier than November 10. (Minnesota Statutes, section 275.065, subdivision 3)

Five business days after December 20, 2021 (December 28, 2021)

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 28, 2021 Deadline (on or before) for school districts to submit the Certificate of Truth-in-Taxation (TNT) Compliance and Supplement (if applicable) to the Department of Revenue, Property Tax Division.

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December 31, 2021 Deadline for districts to submit FY 2021 actual building/land lease costs via Levy Information System.

January 7, 2022 Deadline for school districts to notify MDE of final certified levies.

February 1, 2022 Deadline for county auditors to submit School Tax Abatement Report for previous year to MDE.

Deadline for county auditors to report to MDE the excess tax increment financing (TIF) distributions made to school districts in the previous year.

April 1, 2022 Deadline for county auditors to submit School Tax Report to MDE.

Notes

* Minnesota Statutes require information to be turned in by the date listed. However, these dates fall on weekends.

The information and data will be due to MDE on the following Monday at the start of business hours.

** Common School Districts 323 and 815 are exempt from the public hearing requirements of Truth-in-Taxation.

However, these districts must comply with other levy certification requirements, including certification of proposed levies by September 30, 2021, and certification of final levies no later than five working days after December 20, 2021 (December 28, 2021).

*** Districts holding a referendum election on November 2, 2021, should also reference "Important Election Dates" on the Minnesota School Boards Association (MSBA) website (http://www.mnmsba.org/Elections-Referendums).

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Important Dates for the November 2, 2021 Referendum Elections

Source: MSBA Website

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Truth in Taxation

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Department of Education Website

https://education.mn.gov/

Most of the supporting documentation for levy data can be found under:

 Districts, Schools and Educators > Business and Finance > Data Submissions o ADM Web Estimates (ADMWE)

o Long-Term Facilities Maintenance/Health and Safety o Levy Information System

o Levy Certification System

 Districts, Schools and Educators > Business and Finance > School Finance o Facilities and Technology

o General Education o Integration

o Levy Certification Process

 Data Center > Data Reports and Analytics

o School Finance Reports > Minnesota Funding Reports (MFR) System o School Finance Spreadsheets > Financial Trends, General Education, etc.

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ADM/EL (ADM WE)

ADM represents the portion of the school year during which a student is enrolled in the school, district or charter school.

The actual ADM is calculated based on year-end MARSS files submitted by the enrolling district or charter school.

Data entered into the ADM WE system does not update or change data in the MARSS data system, and data in the MARSS system does not update or change data in the ADM WE system. Both systems are used for student data, but the systems are independent of each other.

Main Menu of the ADM and EL Projections System:

 Users may select one of three school years when accessing data.

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Edit Estimated ADM and EL Counts

If the District Resident ADM screen is chosen, the school-level adjusted ADM are displayed. This is where the district can update individual school’s adjusted ADM (held to 1.0 per student), EL ADM and, for learning year programs, the

extended-time ADM.

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Sum School Adjusted ADM and Authorized Submission

Completion of this step authorizes the department to use the current estimates for future calculations. Districts can modify all data but without the Sum & Authorize step, the modifications will not be used. This step can also be performed without changing the data.

 An updated message will appear for the user confirming the Sum & Authorize took place.

Data 20-21 21-22 22-23__

EL NA NA P2, L118

RES P1, L38 P1, L39 P1, L40

ADJ P1, L49 P1, L50 P1, L51

EXT P2, L80 P2, L81 P2, L82

Data must be Summed and Authorized to be included in the Levy Report.

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LTFM Ten-Year Revenue Projection

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Health and Safety Reporting System FY 2021, FY 2022, FY 2023

https://education.mn.gov/MDE/dse/datasub/HealthSafety/

Locate H&S Approved Projects for

FY21, FY22 and FY23

Capital Expenditure Report (next page)

H&S Funded = Yes and (Ye1 and Ok1 – Pay-as-you-go) Yes = Initial revenue (FY21 $380 X APU plus

average building age calc.) P9, L453 Ye1 = Approvals for proj/per site/per year $100k - $499,999

Ok1 = Approvals for proj/per site/per year $500,000 – above P9, L455 Yeb and Okb = bonded projects (same ranges as PayGo) P9, L767

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FY21 and FY22 District Totals:

Used for LTFM levy adjustments

FY23 Asbestos (358), Fire Safety (363) &

Indoor Air Quality (366) if > $100K located on P9, L455 P9, L409 FY23 District Total for H&S

Hold Harmless:

P9, L459 FY 2022 & 2023 See cap on FIN Code 352 For H&S Hold Harmless

In the Levy Calendar, September 17 is listed as “Deadline to adjust the 2021 Payable 2022 maximum costs for Health and Safety Projects”. This date is different than the final due date on the LTFM calendar – which is the official due date for submitting health and safety adjustments. The

difference in the dates is that the September 17 date in the date in which all adjustments to projects will be incorporated into the 2021 Payable 2022 levy report. All adjustments submitted to MDE staff after the September date will be adjusted in the next payable levy cycle.

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Levy Information System

http://education.state.mn.us/MDE/dse/datasub/LevyInfo/index.html

 Announcements

 Contact Information

 Health Benefits and OPEB

 Elementary / Secondary Sparsity

 Building/Land Lease Payable 2022

 Building/Land Lease FY 2021 Actual Costs

 Building/Land Lease FY 2020 Payable 2020 Levy Adjustment

 Debt Service

 General and Community Services

 Levy Information Status

Changes for the Health Benefits and OPEB, Secondary Sparsity Revenue, Building/Land Lease, Debt Service and General and Community Services should be made through the Levy Information System. After October 1, 2021 any changes should be made through School Finance staff (with the exception that the Building/Land Lease FY 2021 Actual Costs and FY Levy Adjustment screens will remain open through December 31, 2021). Instructions on how to access this system can be found on the web site under Levy Information System > Levy Information System Instructions.

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Health Benefits and Annual OPEB

(A) + (B) = P11, L556

Click here to save changes

P09, L384

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Elementary and Secondary Sparsity

P02, L129

The information provided in the Elementary Sparsity section will be used in the calculation on P03 L135

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Building/Land Lease Payable 2022

Non-joint (stand-alone) – P11: L522, L523, L526, L527, L531, L532, L535, L536, L539, L540 Intermediate District – P11: L506 – L521

Approved Joint Lease – P11: L524, L525, L528, L529, L533, L534, L537, L538, L541, L542

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Building/Land Lease FY 2021 Actual Costs

(Will be used to adjust Payable 23 levy)

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FY 2019/Payable 2019 Building/Land Lease Adjustments FY 2019/Payable 2018 Building/Land Lease Adjustments FY 2018/Payable 2018 Building/Land Lease Adjustments

Non-joint (stand-alone) – P21: L1253, L1254, L1262, L1263, L1272, L1273 P22: L1281, L1282

Intermediate District – P21: L1249, L1250, L1259, L1260, L1268, L1269 P22: L1278, L1279

Approved Joint Lease – P21: L1252, L1255, L1261, L1264, L1271, L1274 P22: L1280, L1283

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Debt Service

Facility Maintenance – H&S>100 – P12, L703 Facility Maintenance – VPK – P13, L704 Facility Maintenance – Other – P13, L705 Regular GO Debt – P13, L712 and/or L716 Facilities Bonds – P13, L720

Equipment Bonds – P13, L721 OPEB Bonds – P15, L901 – L908

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General and Community Services

P08, L359

P08, L366

P08, L367

P08, L343

P08, L344

P04, L170

P08, L361

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P08, L333

P10, L469

H&S Report

P12, L603

P12, L604

P12, L628

P12, L612

P12, L622

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Levy Information Status

Check for date last modified. This is the date the data was saved and made available for levy processing.

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Spreadsheet Data on MDE Website

Referendum, Inflation and Tax Base Replacement Aid

 Referendum Phaseout FY 2021 Conversion

 Estimated Cap Inflation Calculation Estimates Spreadsheet

 Tax Base Replacement Aid spreadsheet

Click on: Districts, Schools and Educators > Business and Finance> School Finance >General Education >Referendum

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Referendum Phaseout FY 2021 Conversion

P04, L178 & L182 P04, L191

P04, L187

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Estimated Cap Inflation Calculation Estimates Spreadsheet

P04, L197 P04, L185

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Tax Base Replacement Aid Spreadsheet

276 = District Number Enter the district number in cell A1. For Minneapolis enter district = 1.2. You don't need to run a macro.

TAX BASE REPLACEMENT AID PHASEOUT REPORT MINNETONKA #276

Initial Calculations

1 Pay 2001 Referendum Levy 12,643,434.53 7 Initial Tax Base Replacement Aid =(3) X (6) = 51,014.24

2 Equalized Referendum Levy 2,904,175.78

3 Unequalized Referendum Levy 8 FY 2002 Referendum Allowance 1,471.25

= Greater of zero or [(1)-(2)] = 9,739,258.75 9 Transition/Suppl/Interest Conversion 16.20

10 Adjusted FY 2002 Allowance = zero or [(8)+(9)-415] 1,072.45 4 RMV 2000 Old Law--Ag & Seas Rec Only 19,039,495

5 RMV 2000 Old Law Total 3,634,876,185 11 Adjusted Initial Tax Base Replacement Aid

6 Tax Base Loss Ratio = (4)/(5) = 0.5% If (8)>415, then (7), Else zero 51,014.24

FY 2003 FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011

TBRA, FY 2003 and FY 2004

12 FY 2002-Based Allowance Before Phaseout: 1,072.45 1,072.45 See Line (14) from Prior Year

13 Phaseout From Prior Year 0.00 1,072.45

14 Remaining FY 2002 Allowance = (12)-(13) = 1,072.45 0.00

15 Phaseout Percent = (13)/(10) = 0.0% 100.0%

16 Reduction for Phaseouts = (11) X (15) = 0.00 51,014.24 17 Uncapped TBRA = Prior (17)- Current (16) = 51,014.24 0.00

18 Current RMCPU 8,900.53 8,897.32

19 Cap on Authority = (14)*(18) = 9,545,373.40 0.00

20 Capped TBRA = Lesser of (17) or (19) = 51,014.24 0.00

21 Cap reduction = (17)-(20) = 0.00 0.00

TBRA, After FY 2004

10 Adjusted FY 2002 Allowance 1,072.45 1,072.45 1,072.45 1,072.45 1,072.45 1,072.45 1,072.45

22 FY 2004 RMCPU, New Law 8,897.32 8,897.32 8,897.32 8,897.32 8,897.32 8,897.32 8,897.32

23 FY 2004 RMCPU, Old Law 8,882.03 8,882.03 8,882.03 8,882.03 8,882.03 8,882.03 8,882.03

24 Converted Adjusted FY 2002 Allowance

= (10) X [(23)/(22)] = 1,070.61 1,070.61 1,070.61 1,070.61 1,070.61 1,070.61 1,070.61

25 Uncapped Current Referendum Allowance 1,382.96 1,382.96 1,382.96 1,382.96 1,382.96 1,382.96 0.00

P06, L267

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Sparsity Revenue

 Sparsity Revenue: 2021 spreadsheet

 For districts with multiple high schools or elementary sparsity, FY 2021 projected sparsity revenue shown on this spreadsheet and adjusted for formula allowance changes is also used for FY 2022 and FY 2023 projected sparsity revenue

Click on: Data Center > Data Reports and Analytics

o Under “School Finance Spreadsheets” click on: General Education o From Subcategory drop down, choose Sparsity Revenue

P03, L137

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Building Age Report

 Building Age Report: 2021

 Data from this report is used in calculating your actual FY 2021 operating capital revenue and your estimated FY 2022 and FY 2023 operating capital revenue.

o Under “School Finance Spreadsheets” click on: Facilities and Technology o From Subcategory drop down, choose Building Age Reports

Operating Capital P03, L164 LTFM P09, L451

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Minnesota Funding Reports

o Under “School Finance Reports” click on: Minnesota Funding Reports (MFR) How to Navigate Through Funding Reports:

1. From District drop down box: select school district 2. From View Reports Added drop down box: select

a. All Reports

b. Or those added in the last Day, Week, or Month 3. From Category drop down box:

a. Aid Confirmation Reports

b. Aid Entitlement Reports (where you can find new Long-Term Facilities Maintenance report) c. IDEAS Cash Simulation Reports

d. IDEAS Combined Payment Reports e. IDEAS Year-End Reports

f. Levy Limitation and Certification Reports g. Special Education reports (various) h. Student

i. Transportation

j. UFARS Turnaround Reports

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Aid Entitlement, Levy and Student Data Reports

Report Data Years for Levy Report

General Education Revenue 14-15, 21-22

Long-Term Facilities Maintenance 19-20, 20-21, 21-22

Compensatory Revenue Calculation 21-22

Q Comp Enrollment Calculation 21-22

Career and Technical CTE Revenue Report 19-20

Integration Revenue Report 20-21, 21-22

Integration Carryover Aid Report 19-20

Early Childhood Family Education Aid Calculation (ECFE) 21-22

ECFE Home Visiting Aid Calculation 19-20

Abatement Aid 21-22

Levy Limitation and Certification Report 21-22

Adjustment to School Tax Report 21-22

Student Data Reports: District/School ADM and EL Projections 20-21, 21-22

2021 Payable 2022 Levy Adjustments

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General Education Aid Report

FY 2022 General Education Aid Report, Page 2

P03, L154 P02, L106 P02, L114

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FY 2022 General Education Aid Report, Page 3

P3, L137 P3, L156

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FY 2022 General Education Aid Report, Page 4

P4, L178 P4, L182

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FY 2022 General Education Aid Report, Page 5

P16, L1001 P16, L1013

P4, L204 P16, L1005

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FY 2022 General Education Aid Report, Page 6

P16, L1017 P16, L1021

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FY 2022 General Education Aid Report, Page 7

P16, L1025 P17, L1033 P17, L1041

P17, L1049 P17, L1050 P17, L1051 P17, L1055

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FY 2022 General Education Aid Report, Page 8

P17, L1064 P17, L1058 P17, L1059 P17, 1060

P07, L317

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FY 2022 General Education Aid Report, Page 9

P20, L1153 P07, L324

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FY 2015 General Education Aid Report, Page 8

P07 L294 P07 L293

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LTFM Aid Entitlement Report

FY 2022 LTFM Aid Entitlement

P23, L1707 P20, L1205 P21, L1209

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FY 2021 LTFM Aid Entitlement

P24, L1711 P21, L1213 P21, L1220

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FY 2020 LTFM Aid Entitlement

P24, L1718 P21, L1227 P21, L1238

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FY 2021 Compensatory Revenue Calculation

P02 L114

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Q Comp Enrollment Calculation

P07, L324

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Career Technical Education FY2020

P20, L1191

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Integration Revenue Report FY 2022

P08, L346–

L349

P08, L351 P20, L1164

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Integration Carryover Aid Report FY 2020

P20, L1168

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Early Childhood Family Education Aid Calculations FY2022

P23, L1401

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ECFE Home Visiting Aid Final Aid Calculation FY2022

P23, L1405

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Abatement Aid Report FY22

P24, L2016

– L2019 P24, L2020 P24, L2021

– L2024

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Levy Limit and Certification Report for 2021 Payable 2022

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Adjustment to School Tax Report

P22, L1316

P22, L1320

P23, L1323

P23, L1415 P23, L1327

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District/School ADM and EL Projections

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Data Submitted by County Auditors on Paper Forms

Report Time Period

School Tax Report 2018 Payable 2019

School Tax Abatement Report Calendar Year 2020

School Tax Abatement Six-Month Supplemental Report Calendar January 1 – June 30, 2021

Adjustments for Tax Increment Financing Distributions Through February 1, 2021

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School Tax Report, 2018 Payable 2019

P24, L2006

P24, L2007 P24, L2008

P24, L2009

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School Tax Abatement Report, Calendar Year 2020

P24, L2001 P24, L2002 P24, L2003

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School Tax Abatement Six-Month Supplemental Report

P25, L2057 P25, L2058 P25, L2059

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Adjustments for Tax Increments Financing Distributions

P23, L1326

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Additional Levy Memos

Additional supporting documentation and memorandums regarding the levy process can be found on the MDE website https://education.mn.gov/

 Districts, Schools and Educators > Business and Finance > School Finance o Levy Certification Process

Below are selected information form the “2021 Payable 2022 Levy Limitation and Certifications Timelines”

memorandum.

Levy Limitation Calculations

The first 29 pages of the Levy Limitation and Certification Report provide general background information and show how each of the district's levy limitations were calculated.

The calculations for the main levy types and their component limitations are arranged as follows:

General Fund Initial Limitations

Type of Levy Page Location on Page(s)

General education revenue 2-7 Lines 101-323

Basic revenue 2 Lines 101-102

Declining enrollment revenue 2 Lines 103-105

Pension adjustment revenue 2 Lines 106-111

Gifted and talented revenue 2 Lines 112

Extended time revenue 2 Line 113

Compensatory revenue 2 Lines 114-117

English learner 2 Lines 118-127

Sparsity revenue 2-3 Lines 128-139

Small schools revenue 3 Lines 140-142

Transportation sparsity revenue 3 Lines 143-162

Operating capital revenue 3 Lines 164-168

Local optional revenue 4 Lines 169-177

Referendum revenue 4 Lines 178-203

Transition revenue 4 Lines 204-205

Equity revenue 5 Lines 206-228

Operating capital aids and levies 5 Lines 229-232

Local optional aids and levies 5 Lines 233-239

Equity aids and levies 5 Lines 240-241

Transition aids and levies 5 Lines 242-243

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Type of Levy Page Location on Page(s)

Breakdown of referendum revenues 6 Lines 250-266

Tax Base Replacement Aid (TBRA) 6 Lines 267-288

Referendum aid guarantee 6-7 Lines 289-314

Alternative attendance adjustment 7 Lines 315-320

General education revenue summary 7 Lines 320-323

Alternative teacher compensation revenue 7-8 Lines 324-334

Special education aid 8 Lines 335-340

Achievement and Integration revenue 8 Lines 343-358

Reemployment insurance levy 8 Lines 359-360

Safe schools levy 8 Lines 361-365

Judgment levy 8 Lines 366-368

Ice arena levy 8 Lines 369-370

Career and technical levy 8-9 Lines 371-383

Annual other postemployment 9 Lines 384-386

Long-Term Facilities Maintenance (LTFM) 9-10 Lines 450-496

Initial LTFM revenue 9 Lines 451-456

LTFM revenue for VPK 9 Lines 457-458

Health and safety (old law) 9 Line 459

Alt facilities (old law) 9 Lines 460-464

Deferred maintenance (old law) 9 Lines 465-467

LTFM revenue 10 Lines 468-485

Debt service portion of LTFM revenue 10 Lines 486-490

General fund portion of LTFM revenue 10 Lines 491-496

General fund adjustments 16-23 Lines 1001-1334

Capital Related Levy Limitations

Type of Levy Page Location on Page

Disabled access 10 Lines 497-505

Lease levy 11 Lines 506-549

Initial capital related levies 11 Lines 549-553

Other initial general 11 Lines 554-565

Initial general fund levy 11-12 Lines 566-571

Community Service

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Initial limitations 12-13 Lines 601-634

Adjustments 23 Lines 1401-1418

General Debt Service

Initial limitations 12-16 Lines 701-814

Adjustments 23-24 Lines 1701-1728

Other Data

Property valuation data 1 Lines 1-35

Pupil data 1-2 Lines 36-88

Abatement adjustments (for all types of levy) 24-25 Lines 2001-2074

Maximum effort loan aid adjustments 27 Lines 3507-3526

Taconite referendum payment and adjustments 27-28 Lines 4001-4064

Total Initial Levy Summary Before Offsetting Adjustments

Initial Levy Summaries 25 Lines 3001-3012

Offsetting adjustments 26-27 Lines 3013-3046

Levy after offsets 27 Lines 3500-3506

Offsetting Adjustments

Pages 26 and 27 shows district’s offsetting adjustments. These adjustments are used to ensure that the maximum levy limitation in each Levy/Fund Category is not less than zero. Offsetting adjustments are calculated because county auditors cannot spread levies based on a negative tax rate. Offsetting adjustments essentially move the net negative from one levy/fund category to another category with a net positive balance.

Since offsetting adjustments are calculated for the General and Community Service Fund levy categories a s a group, interfund transfers of levy revenue may be needed. Contact MDE for accounting instructions necessary to record levy revenues correctly. If there is not enough levy authority within the General and Community Service Funds, or within the General Debt Service Fund, or within the OPEB/Pension Debt Service Fund, any negative balance shown on page 27, Lines 3043 through 3046, will be carried forward to Payable 2022.

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Revenue Summary

The revenue summary includes levies and state aids associated with levies. Because other state aids not associated with levies, federal aids, and other miscellaneous local revenues are not included, the amounts shown do not represent total school district revenue by fund. Also, if there are offsetting adjustments in one or more levy category, total school district revenue by fund will be over or understated by these offset amounts.

Total Revenue Summary by Fund

General 29 Lines 5001-5010

Community service 29 Lines 5011-5015

General debt service 29 Lines 5016-5022

OPEB/pension debt service 29 Lines 5023-5028

All funds 29 Lines 5029-5033

Levy Limitation Summary

Page 30 compares the district’s 2020 Payable 2021 levy against the 2021 Payable 2022 levy and also summarizes the district's 2021 Payable 2022 levy limitations by levy category.

1. General fund levies are subdivided into five categories: general referendum market value voter approved Job Opportunity Building Zones (JOBZ) exempt; general referendum market value other JOBZ exempt; general net tax capacity voter approved JOBZ exempt; general net tax capacity other general education (phased out in FY 2018); and general net tax capacity other JOBZ exempt.

2. The community service fund has no separate category.

3. The general debt service fund is subdivided into two categories: general debt service voter approved JOBZ non- exempt and general debt service other JOBZ non-exempt.

4. The OPEB/pension debt service fund is subdivided into two categories: OPEB/pension debt service voter approved JOBZ non-exempt and OPEB/pension debt service other JOBZ non-exempt.

These divisions are needed to provide the detail required on the parcel specific Truth in Taxation notice. Please note that districts must certify an amount in each fund category on page 30 that is zero or greater than zero. County auditors cannot spread a levy based on a negative tax rate.

The proposed levy and certified levy data are not included at this time, but will be shown in versions of this report posted after the district certification deadlines.

Page 31 summarizes the district's 2021 Payable 2022 levy limitation by levy category, school district fund, tax base and truth in taxation categories, and should match the amounts shown in the Levy Certification System. 2021 Payable 2022 certified levy data is not included at this time, but will be shown in versions of this report posted after the district certification deadlines.

Pages 32 through 39 list each individual levy component included in each levy category, with a line number reference back to the computation of the specific levy authority. Please note the footnotes regarding the minimum limits and the amounts that must be levied to receive maximum aid.

Where Do All These Numbers Come From? Payable 2022