Spreadsheet: 0420cfcd-717c-45fd-9515-f376a701f93c
Sheet: Instructions

SCHOOL TAX REPORT (ED-00119)
INSTRUCTIONS FOR COMPLETION
DUE DATE:
M.S. 275.124 requires that the School Tax Report be filed by April 1 of each year.
WHO IS TO COMPLETE THE REPORT:
Each county auditor, who determines initial tax rates for a school district, is to file a School Tax Report for that district.  For joint districts (in more than one county), the home county auditor determines all the initial tax rates and completes the entire report.  For joint districts, the other county auditors are to provide the necessary data for their portion of the school district early enough to allow the home county auditor to file the report on time.  This information includes fiscal disparities adjustments (column 23) and disparity aid.
You can also obtain this form directly from the MDE website.
http://education.state.mn.us/MDE/SchSup/SchFin/LevyCertProc/InfoCountyAudit/index.html
WHEN MORE THAN ONE REPORT IS NEEDED / NON-UNIFORM TAX RATE:
A non-uniform tax rate is generally the result of a school district consolidation.  The debt levy of each old district is to be paid only by property owners in the old district rather than being spread evenly over all property in the new district.
FOR DISTRICTS WITH A NON-UNIFORM TAX RATE:  File a complete School Tax Report for all uniform initial tax rates, and a separate School Tax Report for the portion of the district with a different rate.  (See instructions for column 25.)
[NAME]:
Please prepare copies of the completed School Tax Report (including partial forms prepared according to the instructions for columns 24 and 25), and distribute one copy to each of the following:
a. | MN Department of Revenue |  |  |  |  | b. | MN Department of Education
 | Property Tax Division |  |  |  |  |  | Division of School Finance
 | Mail Station 3340 |  |  |  |  |  | 1500 Highway 36 West
 | St. Paul, MN  55146-3340 |  |  |  |  |  | Roseville, MN  55113-4266
 | [NAME] |  |  |  |  |  | Fax [PHONE]
 | (prefers excel version to reduce data entry) |  |  |  |  |  | [EMAIL]
c. | County auditor of each county in which the school district is located |  |  |  |  | d. | School district
REVISIONS:
If any item reported is found to be in error after the School Tax Report has been distributed, copy and distribute the revised form as you did the original form.  Clearly mark the report as revised and update the completion date.
QUESTIONS:
If you have any questions after reading these instructions, please call the Minnesota Department of Education, Division of School Finance  Jan Carlson at (651) 582-8342.
COLUMNS:
The report has two sections for reporting valuation data.  In the Valuation Excluding JOBZ section, report the valuation of all properties excluding JOBZ properties.  In the JOBZ Valuation section, report the valuation for JOBZ properties excluded in the first section.
Columns 1 through 9 provide the assessment year 2013 net tax capacities and net tax capacity adjustments that determine the initial tax rate determination value and the total taxable net tax capacity.  Column 10 is the assessment year 2012 total school district referendum market value which is to be used in determining the tax rate for some general fund referendum levies.  Note that column 7 is what the Department of Revenue refers to as total taxable net tax capacity and is equivalent to item 140 on the Payable 2014 Abstract of Tax Lists.
Columns 11 through 19 provide the assessment year 2013 net tax capacity for properties exempt from certain taxes under the JOBZ program.  Column 20 is the assessment year 2013 total school district referendum market value for properties exempt from certain taxes under the JOBZ program.  Note that column 17 is what the Department of Revenue refers to as total JOBZ net tax capacity and is equivalent to item 105 on the Payable 2014 Abstract of Tax Lists.  Columns 11, 14, 15, 16 and 18 are not applicable to JOBZ property so these columns have been shaded and no amounts should be entered in these columns.
The assessment year 2013 net tax capacity or school district referendum market value for each county portion of the district should agree with the valuations reported on the Payable 2014 ABSTRACT OF TAX LISTS AND CERTIFICATION OF STATE PAID PROPERTY TAX CREDITS.  Please compare the School Tax Report with the information that will appear on the Abstract of Tax Lists before submitting the School Tax Report.  The Minnesota Department of Revenue will compare the valuations reported on these two documents as well as the 2013 ABSTRACT OF ASSESSMENT OF REAL AND PERSONAL PROPERTY.  If the Abstract of Tax List needs to be corrected, please notify the Minnesota Department of Revenue of any change.
Special Notes for columns 1, 2, and 3:
(a) | Do not include the net tax capacity of property exempt from certain taxes under the JOBZ program.  Net tax capacity of these properties should be shown in columns 12 and 13 instead.
(b) | The entries for columns 1, 2, and 3 should show the original net tax capacity before any subtractions for tax increment, high-voltage lines, or fiscal disparities.
(c) | Do not include mobile home personal property tax capacities.
(1) | 2013 REAL AGRICULTURAL NET TAX CAPACITY:  Supplied by the county assessor's office.
(2, 12) | 2013 NON-AGRICULTURAL NET TAX CAPACITY:  Supplied by the county assessor's office.
(3, 13) | 2013 PERSONAL NET TAX CAPACITY:  Supplied by the county assessor's office.
(4) | 2013 TAX INCREMENT NET TAX CAPACITY:  The "retained captured net tax capacity."  This is the retained captured net tax capacity used in generating revenue for the tax increment district.  The net tax capacity was included in columns 1 and 2.  It is entered here as a negative amount to reduce the initial tax rate determination value.  Statutory reference:  M.S. 469.177 subd. 3.
(5) | 10% of 200 KV TRANSMISSION LINES:  The net tax capacity base to generate revenue to fund the power line tax credit.  Entered here as a negative amount to reduce the initial tax rate determination value.  Statutory reference:  [NAME].
(6) | 2013 FINAL CONTRIBUTION NET TAX CAPACITY:  [NAME] only to districts in the fiscal disparities programs in the seven-county metropolitan area and in the seven-county iron range area.  The contribution tax capacity is included in the entries for columns 2 and 3, and is entered separately here as a negative amount to reduce the initial tax rate determination value.  The final contribution net tax capacity is the initial contribution net tax capacity for taxes payable in 2013 multiplied by 1.0 (due to no change in class rates this year).  Statutory references:  metro area M.S. 473F.08, iron range area M.S. 276A.06.
(7, 17) | INITIAL TAX RATE DETERMINATION VALUE:  Column 7 is the sum of columns 1 through 6 (with the amounts in columns 4, 5, and 6 entered as negative).  Column 17 is the sum of columns 12 and 13.
(8) | 2013 FINAL DISTRIBUTION NET TAX CAPACITY:  [NAME] only to districts with any net tax capacity in the seven-county metropolitan area or in the seven-county iron range area that are in the fiscal disparities program.  The final distribution net tax capacity is the initial distribution net tax capacity for taxes payable in 2013 multiplied by 1.0 (due to no change in class rates this year).  Statutory references:  metro area M.S. 473F.08, iron range area M.S. 276A.06.
(9, 19) | TOTAL TAXABLE NET TAX CAPACITY:  Column 9 is the sum of columns 7 and 8.  The taxable net tax capacity reported here will be used in determining the 2013 adjusted net tax capacity (ANTC) of the school district.  Column 19 equals column 17.  Statutory reference:  [NAME].
(10, 20) | 2013 SCHOOL DISTRICT REFERENDUM MARKET VALUE:  Supplied by the county assessor's office.  Statutory reference:  [NAME], Subd. 3.
Columns 21 through 26 report the computation of the districts initial tax rate and spread levy.
(21) | CERTIFIED LEVY:  The amount certified by the school board for each type of levy may be taken directly from the "LEVY LIMITATION AND CERTIFICATION REPORT, 2013 Payable 2014" for each type of levy as certified by the school board and submitted to the county.
(22) | COUNTY AUDITOR ADJUSTMENT:  Enter all adjustments (using the minus sign for negative adjustments) and explain the reason for each adjustment in the space provided at the bottom of page 2.  County auditor adjustments may include (but are not limited to):
 |  | Reductions for districts that certified a levy greater than the maximum levy limitation for any component.
 |  | Corrections for districts that certified an incorrect amount for debt service.  (Please check the amounts shown for required debt service and required OPEB/pension debt levies on pages 10 through 12 of the Levy Limitation and Certification Report.  If the General Debt Service or OPEB/Pension Debt Service amounts do not agree with the bond register, please contact the Minnesota Department of Education, Division of School Finance at [PHONE].)
 |  | Correction of prior year error.
(23) | FISCAL DISPARITIES ADJUSTMENT:  The total fiscal disparities adjustment equals the distribution levy certified to the administrative auditor in the fall of 2013.  This adjustment is then prorated to each type of school property tax levy in the same manner as used in the calculation of the initial tax rate for each individual levy (after the auditor's adjustment).
 | Note that the fiscal disparities adjustment in column 23 should be entered as a negative amount for calculating the adjusted levy for column 24.  Enter any fiscal disparities amount using the minus sign.  Statutory references:  metro area M.S. 473F.08, iron range area M.S. 276A.06.
(24) | ADJUSTED [NAME]:  The sum of columns 21, 22 and 23 (with the amounts in column 23 entered as negative).  The adjusted levy should be the amount that was used in calculating initial tax rates for column 25.
(25) | INITIAL TAX RATE:  For net tax capacity based taxes, show initial tax rates before any disparity reduction aid rate adjustments (not “local tax rates”) and for referendum market value based taxes, show the referendum market value tax rate.  The corresponding 2013 Abstract of Tax Lists item number is shown for each tax rate to serve as a reference.
 | An initial tax rate based on school district referendum market value should be carried out to the nearest 1/100,000 of a percent (XX.XXXXX%).  An initial tax rate based on net tax capacity should be carried out to the nearest 1/1,000 of a percent (XX.XXX%).
 | On the main School Tax Report for the district, list only those initial tax rates that are uniform throughout the district.  If there is a non-uniform initial tax rate (such as the debt service rate on the net tax capacity of a discontinued school district) prepare another School Tax Report, listing only the data that pertain to the discontinued district.  Along with the new district number, list the name and number of the discontinued district at the top of the form.
(26) | [NAME]:  This column will automatically be computed as the tax rate from column 25 times the appropriate valuation from column 10, column 7, or columns 7 plus 17.  The column should represent the total levy for each category.  Please verify that the computed amounts are correct.
(27) | [NAME] OVER (UNDER) DUE TO RATE COMPUTATION:  The difference between the adjusted levy in column 24 and the computed levy in column 26 should be due only to the rounding of the initial tax rate.  For levy components spread on referendum market value, the rounding allowance is .0000001 times the value in Column 10.  For levy components spread on net tax capacity, the rounding allowance is .00001 times the value in Column 7 (or columns 7 plus 17).  If an amount shows in column 27, the difference between the adjusted levy and the computed levy for this component exceeds the related rounding allowance.  Please review to be sure all data has been entered correctly, and verify that initial tax rates shown on column 25 were the rates actually used.  Explain any remaining differences in the space provided at the bottom of the form.  The Department of Education will adjust the district’s payable 2015 levy for any differences between the adjusted levy and the computed levy that exceed the rounding allowance.
 | DISPARITY REDUCTION AID:  Enter here the disparity reduction aid actually used to decrease school district taxes.  This is the amount certified by the Minnesota Department of Revenue in August 2013, less any reductions for the 90% minimum local tax rate limitation and less any amounts in excess of the school district's tax in a unique taxing jurisdiction where the non-school district local tax rate is more than 90%.  Report only the total disparity reduction aid and enter the amount using a minus sign to indicate the aid reduces the levy amount.
 | SPREAD LEVY:  The spread levy is equal to the sum of school district referendum market value-based computed levies and the net tax capacity-based computed levies in column 26 minus any disparity reduction aid.