Spreadsheet: 036ebcbd-9892-49b7-a0fd-8fe74a290ea3
Sheet: Instructions

n/a | SCHOOL TAX ABATEMENT REPORT  (ED-02009)
n/a | INSTRUCTIONS FOR COMPLETION
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n/a | GENERAL INFORMATION:  Each county auditor for a school district must file a School Tax Abatement Report for that district pursuant to [NAME], section 127A.49, subdivision 2. The information on this report is used to calculate the 2014 payable 2015 abatement levy authority and the abatement aid to be paid during FY 2015.  Pursuant to Minnesota Statutes, section 126C.46, school districts may also levy for interest paid on abatement refunds for abatements finalized in calendar year 2013.
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n/a | For each school district that is located only partially in your county, provide this report to the home county of the school district.  Please check the "Non-Home County Report" box and send the report to the home county of the school district early enough to allow the home county auditor to file the combined report on time.  If there are no abatements or additions for a district, submit a report indicating zero.  For school districts that have been consolidated or combined by July 1, 2013, combine the data and submit as one report only.
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n/a | A combined report should be prepared for each school district by the district's home county.  Please check the "Combined Report" box to indicate the report includes data for all counties in which the school district is located.  Wait to submit the report until data from all non-home counties can be included.  A copy of the combined report should be distributed to each of the following by February 1, 2014:
a. | School district
b. | County auditor of each county in which the school district is located
c. | Minnesota Department of Education
n/a | Division of School Finance
n/a | 1500 Highway 36 West
n/a | Roseville, MN  55113-4266
n/a | Fax [PHONE]
n/a | [EMAIL] | mailto:[EMAIL] | mailto:[EMAIL] | mailto:[EMAIL] | mailto:[EMAIL] | mailto:[EMAIL] | mailto:[EMAIL] | mailto:[EMAIL] | mailto:[EMAIL] | mailto:[EMAIL]
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n/a | If you email or fax the report to MDE, there is no need to follow up with a mailed copy.  If you need to submit a corrected report, clearly mark the report as revised and update the completion date.  If you have any questions after reading these instructions, please call the Minnesota Department of Education, Division of School  Finance, at (651) 582-8342.
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n/a | NOTE:  All data applies to added or abated taxes made final in CALENDAR YEAR 2013.  Data on abated and added tax capacities and referendum market value provide a means of verifying the tax data reported.  If actual abated and added tax capacities and referendum market value are difficult to determine, estimates will suffice but the tax data should be exact.
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n/a | If your accounting system provides data on net abatements, but does not allow you to readily split out abatements and added taxes, feel free to enter net abatements in columns 1 and 2 and leave columns 3 and 4 blank (or enter net additions in columns 3 and 4 and leave columns 1 and 2 blank).
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PART A: | NET TAX CAPACITY:  Report changes in net tax capacity and taxes only for tax capacities that are used in calculating school district tax rates:  DO NOT include changes in mobile home personal property net tax capacity and taxes.  For joint districts (in more than one county), complete lines for each county.
Column (1) | NET TAX CAPACITY ABATED:  Include all abated net tax capacity for which the abatement was made final during calendar year 2012.   If a parcel of property has abatements for more than one year's taxes, include the abated tax capacity for each year.  Amounts in this column are negative and should be entered using a minus sign.
Column (2) | SCHOOL TAXES ABATED:  Include the gross abated school district taxes that correspond to the abated tax capacity in column (1).  Amounts in this column are negative and should be entered using a minus sign.
n/a | DO NOT include taxes canceled with no corresponding abated tax capacity.  The tax capacity times the local tax rate for the appropriate year equals the abated taxes.
n/a | DO NOT include changes in market value credit (i.e. from residential to agricultural) as tax abatements, include only the change in the tax before considering any market value credit.
n/a | DO NOT include economic development tax abatements granted by school board resolution under Minnesota Statutes, sections 469.1812 to 469.1815.  This provision allows the governing body of a political subdivision to grant an abatement on a parcel of property if it deems it in the public interest and the benefits of the agreement are expected to exceed the cost of the abatement.
n/a | DO NOT include tax forfeitures.
Column (3) | NET TAX CAPACITY ADDED:  Include all net tax capacity discovered or added in calendar year 2013 after the levy was spread unless the value is reported on the School Tax Report (ED-00119) for this year or last year.
Column (4) | SCHOOL TAXES ADDED:  Include the gross added school district taxes that correspond to the added tax capacity in column (3).  The added tax capacity times the local tax rate equals the added taxes.
Column (5) | NET CHANGE IN NET TAX CAPACITY:  This column is the sum of the amounts in columns (1) and (3).  Note that the amount in column (1) is negative.  If more tax capacity was abated than was added, the amount in column (5) should show as negative.
Column (6) | NET CHANGE IN SCHOOL TAXES:  The sum of the amounts in columns (2) and (4).  Note that the amount in column (2) is negative.  If more tax was abated than was added, the amount in column (6) should show as negative.  If the total amount in this column is a negative entry, the school disrict will receive enough abatement levy authority and abatement aid to offset the negative amount.
Column (7) | TOTAL INTEREST PAYMENTS:  Include abatement interest payments made to taxpayers on all tax capacity abatements finalized in calendar year 2013.  Include only interest payments deducted from the school district's property tax settlements.  Do not include interest payments that have been deducted from county apportionment on form ED-00016 (County Auditor Report of Apportionment to School Districts).
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PART B: | REFERENDUM MARKET VALUE:  Follow the instructions for PART A for all referendum market value abated or added in calendar year 2013.
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TOTAL ALL COUNTIES (Part A and B):  Totals for all counties (Part A and B) will show for columns (2), (4), (6) and (7).
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