LEVY OVERVIEW AND LEVY CERTIFICATION INFORMATION. Tax Levy Workshop

Transcription

1 LEVY OVERVIEW AND LEVY CERTIFICATION INFORMATION Tax Levy Workshop September 2013 Tom Melcher Terri Yetter Division of School Finance 1500 Highway 36 West Roseville, MN (651)

2 DIVISION OF SCHOOL FINANCE CONTACTS For technical assistance with accessing information via the MDE website, please contact Jan Carlson at or School Finance fax number is Questions on specific levy components should be directed as follows: ADM and LEP Projections Career and Technical Education Levy General Education Revenue, Referendum Levies Alternative Teacher Compensation Revenue Miscellaneous Levies including: Reemployment, Safe Schools, Judgment, Health Benefits, District Reorganization Retirement/Severance, Economic Development Abatement, Other Postemployment Benefits (OPEB),and Administrative Services Nonpublic Transportation Revenue Community Education, ECFE, Home Visiting, SchoolAge Care and Integration Revenues Capital Expenditure Levies, Health and Safety Revenue, Alternative Facilities Revenue, and Debt Service Levies Building and Land Lease Levy, Swimming Pool Levy, Ice Arena Levy, Consolidation Transition Revenue, Reorganization Operating Debt, and Taconite Adjustments Jeanne Krile Jan Carlson Bob Porter Or Jon VanOeveren Terri Yetter Jan Carlson Greg Sogaard Judy Kuck Bill Kiesow Or Chris Kubesh Bill Kiesow

3 CLASS RATES USED IN COMPUTING NET TAX CAPACITY Property Tax Class Residential Homestead (1a) & Migrant Housing (1d) Up to $500,000 Over $500,000 Disabled homestead up to $50,000 (1b) Residential NonHomestead Single unit (4bb) Up to $500,000 Over $500, units, undeveloped resident land, & unclassified mftg homes (all 4b) Apartments: Regular 4+ units (4a), including for profit hospitals Lowincome rental housing (4d) CommercialIndustrialPublic Utility (3a) Up to $150,000 Over $150,000 Other public utility machinery Electric generating machinery Commercial Seasonal Recreational ResidentialHomestead Resorts (1c) Up to $600,000 (tier one) $600,000 to $2.3 million (tier two) Over $2.3 million (tier three) Commercial Seasonal Recreational ResidentialSeasonal Resorts (4c(1)) Up to $500,000 Over $500,000 NonCommercial Seasonal Recreational ResidentialCabins (4c(1)): Up to $500,000 Over $500,000 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 Noncommercial Aircraft Storage Hangars (4c(7) and 4c(8)) Bed and Breakfastup to 5 units (4c(9)) Agricultural Homestead (2a) House, Garage and One Acre Up to $500,000 Over $500,000 Land and Buildings Up to $1,290,000 Over $1,290,000 Agricultural NonHomestead and Timberland (2b) Tax Rate Pay % 1.25% 0.45% 1.00% 1.25% 1.25% 1.25% 0.75% 1.50% 2.00% 2.00% 2.00% 0.50% 1.00% 1.25% 1.00% 1.25% 1.00% 1.25% 1.25% 1.50% 1.00% 1.25% 1.25% 1.50% 1.25% 1.00% 1.25% 0.50% 1.00% 1.00% Tax Rate Pay % 1.25% 0.45% 1.00% 1.25% 1.25% 1.25% 0.75% 1.50% 2.00% 2.00% 2.00% 0.50% 1.00% 1.25% 1.00% 1.25% 1.00% 1.25% 1.25% 1.50% 1.00% 1.25% 1.25% 1.50% 1.25% 1.00% 1.25% 0.50% 1.00% 1.00% Subject to State Levy? 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 noncommercial class 4c(1) seasonal residential recreational property is 0.40 percent. No No Yes Yes Yes No No No Yes Yes 1 No No 2

4 SCHOOL DISTRICT TAX BASE AND LEVY TRENDS STATE TOTALS AMOUNT PERCENT CHANGE Market Value billion billion 10.4% 11.3% billion 11.8% billion 13.4% billion 12.7% billion 11.8% billion 8.2% billion 3.5% billion 0.2% 2010* billion 2.4% 2010** billion 8.8% 2011** billion 1.7% 2012** billion 1.3% Referendum Market Value (does not reflect exclusion) billion billion 11.2% 11.8% billion 12.1% 2004 (b) billion 13.2% 2005 (b) billion 12.2% 2006 (b) billion 11.0% 2007 (b) billion 7.3% 2008 (b) billion 1.6% 2009 (b) billion 3.1% billion 5.3% billion 2.6% billion 4.0% (a) Excludes JOBZ valuation * Before Market Value Exclusion ** After Market Value Exclusion Net Tax Capacity ,175,071,192 3,508,747, % 10.5% ,905,152, % 2004 (a) 4,410,081, % 2005 (a) 4,953,502, % 2006 (a) 5,540,161, % 2007 (a) 5,984,630, % 2008 (a) 6,212,181, % 2009 (a) 6,241,705, % 2010* 6,019,613, % 2010** 5,735,119, % (09 to 10) 2011** 5,646,621, % 2012** 5,579,057, % 3

5 SCHOOL DISTRICT TAX BASE AND LEVY TRENDS (continued) STATE TOTALS AMOUNT PERCENT CHANGE Average Sales Ratio % 80.2% 3.5% 2.1% % 0.9% % 0.7% % 1.6% % 2.1% % 4.5% % 3.4% % 3.9% % 4.0% % 0.1% % 4.3% Adjusted Net Tax Capacity ,855,999,333 4,354,956, % 12.9% ,812,393, % 2004 (a) 5,386,446, % 2005 (a) 5,954,887, % 2006 (a) 6,554,390, % 2007 (a) 6,775,729, % 2008 (a) 6,800,159, % 2009 (a) 6,555,622, % 2010 (a) 5,806,925, % 2011 (a) 5,709,940, % 2012 (a) 5,801,345, % Total Certified Levy Before Credits 2001 Pay Pay Pay ,068,295,500 1,266,956,900 1,357,718, % 18.6% 7.2% 2004 Pay ,440,731, % 2005 Pay ,675,412, % 2006 Pay ,836,768, % 2007 Pay ,977,862, % 2008 Pay ,126,937, % 2009 Pay ,196,356, % 2010 Pay ,240,361, % 2011 Pay ,279,658, % 2012 Pay ,316,384, % 2013 Pay 2014 (*July 2013 Projection) (a) Excludes JOBZ valuation 2,336,683, % 4

6 CPI Urban Consumers June 2012 Update With new formula allowances and finalized FY 2011 data Source of CPI Data: DOF John Peloquin Date: June 17, 2012 Revised Referendum Cap Inflation Estimates FY 2005 FY FY 2014 formula allowance uses new law value of $5, FY 2015 Old Law Calculation reverts back to the FY 2013 formula allowance of $5,224. 5

7 3. Finalized calculation through FY 2012 based on actual Bureau of Labor Statistics data. 6

8 SCHOOL DISTRICT LEVY LIMITATION AND CERTIFICATION CALENDAR 2013 Payable 2014 Levy July 9, 2013 May 1, 2013 June 29, 2013 Deadline for districts to submit Career and Technical estimated expenditures. Deadline for board resolution to conduct a referendum in 2013 to be exempt from the FY 2015 operating referendum freeze. Deadline for filing a board resolution with the commissioner requesting sparsity revenue adjustment for a school facility closed for FY July 1, 2013 Department of Revenue certifies final 2012 adjusted net tax capacity for each district before this date. Deadline for board resolution adopting a population estimate for community education and/or adult basic education revenue. Deadline to submit population estimated for community education and/or adult basic education revenue to the State Demographer. Deadline for school districts to submit requests for a debt service loan. Deadline for eligible school districts to submit locally approved integration plan and budget for FY Plan and budget should be submitted to the Minnesota Department of Education (MDE), Division of School Choice Programs and Resources. July 15, 2013 Due date for FY 2013 Early Childhood Family Education Annual Report (ED 01843). A district may not certify a levy for ECFE unless it has submitted the report. Deadline for county auditors to submit SixMonth Supplemental School Tax Abatement Report for current year to MDE, School Finance. Deadline for school districts to submit Disabled Access Revenue Levy Authority Application. 7

9 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. July 19, 2013 Deadline 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 to be submitted. Health 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 16, 2013 Deadline for districts to submit preliminary information on bonding for OPEB liabilities. All information must be finalized by October 29, Deadline for districts to submit the following data via Levy Information System. Data may be revised through September 30, Contact Information Health Benefits and Annual Postemployment Benefits (OPEB) Pupil Transportation Elementary Sparsity Secondary Sparsity Building/Land Lease Building/Land Lease FY 2013 Actual Costs Debt Service General and Community Service August 23, 2013 Last day to adopt resolution calling for referendum election. ** Last 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. 8

10 Last 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 day Minnesota Statutes, section 205A.07, subdivision 3a. August 27, 2013 Last day for school districts to review and update the EDRS ADM and EL estimates for , and for the initial levy report and forecast. Additional changes can be made for through September 30, 2013, for levy purposes. Deadline for districts to submit Career and Technical estimated expenditure changes for levy report. Health 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 6. August 31, 2013 September 6, 2013 September 8, 2013 September 21, 2013 September 30, 2013 Deadline for adopting a board resolution to opt out of location equity revenue for FY Last day district may make changes via Health and Safety website. Deadline for MDE to certify levy limitations to school districts. Deadline to adjust the 2013 Payable 2014 maximum costs for Health and Safety projects. Deadline to pass a board resolution to convert existing referendum authority from voterapproved to boardapproved or to authorize new boardapproved authority for taxes payable in Deadline for school districts to submit data changes to MDE. Deadline for districts to submit letter of intent to implement Alternative Teacher Compensation (Q Comp) program for FY 2015 in order to receive levy authority for payable Completed application must also be submitted by November 4 to maintain levy authority. 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.* 9

11 Health and Safety website is restored to show project approvals. October 7, 2013 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 11, Deadline for MDE to certify school district levy limitations to county auditors.* October 11, 2013 October 25, 2013 Deadline for school districts to submit copy of proposed levies to MDE. Deadline for school districts holding referendum elections on November 6 to deliver by first class 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 10 (no more than 30 days prior to election). ** Deadline for school districts holding referendum elections on November 8 to provide copy of first class mail notice to county auditors and to MDE.** November 1, 2013 November 5, 2013 Last day district may submit closeout documentation in support of provisional approvals (PPA's) for Health and Safety projects. Last day a district may submit the FY 2012 ECFE Annual Report (ED01843), required to levy for ECFE and home visiting. Last day districts may submit finalized information for OPEB bonding levy authority. November 5, 2013 November 25, 2013 After November 24, 2013, but before final levy is adopted General election day. Referendum elections can be held only on this date (except by mailin ballot). ** Minnesota Statues, section 126C.17, subdivision 9. Deadline 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 , subdivision 3. Districts are required to discuss the Payable 2014 Levy and FY 2014 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 , subdivision 3. 10

12 Five working days after December 20, 2013 (December 28, 2013) December 31, 2013 January 1, 2014 January 7, 2014 February 1, 2014 April 1, 2014 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 , subdivision 1. Deadline for districts to submit FY 2013 actual building/land lease costs via Levy Information System. Deadline (on or before) for school districts to submit PT Form TNT 2014 and Supplement (if applicable) to the Department of Revenue, Property Tax Division. Deadline for school districts to notify MDE of final certified levies. Deadline for county auditors to submit School Tax Abatement Report for previous year to MDE. Deadline for county auditors to submit School Tax Report to MDE. NOTES: * Common School Districts 323 and 815 are exempt from the public hearing requirements of Truthin Taxation. However, these districts must comply with other levy certification requirements, including certification of proposed levies by September 30, 2013, and certification of final levies no later than five working days after December 20, ** Districts holding a referendum election on November 5, 2013, should also reference "Important 2013 Referendum Election Dates" on Minnesota School Boards Association (MSBA) website ( 11

13 DATES OF IMPORTANCE FOR THE NOVEMBER 5, 2013 RERERENDUM ELECTIONS Source: MSBA Website Dates of importance for November 5, 2013 referendum elections are as follows: August 23, 2013 August 23, 2013 September 20, 2013 October 7, 2013 October 15, 2013 October 21, 2013 October 22, 2013 October 25, 2012 October 29, 2013 November 1, 2013 November 4, 2013 November 5, 2013 November, 815, 2013 November, 1522, 2013 Last day to adopt resolution calling the referendum election. 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). First day absentee ballots must be available for November election held in conjunction with state general election. (46 days prior to election.) First day district may mail required notice (no more than 30 days prior to election). Last day to preregister for November election (at least 21 days prior to date of election). Last day to mail required notice and to provide a copy of required notice to commissioner of Education and county auditors (at least 15 days prior to date of election). Last day to publish first notice of November election. 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. Last day to publish second notice of November election. Last day to post sample ballot for November election (at least 4 days prior to date of election). Last day to apply for absentee ballot for November election (day prior to date of election). Election Day. November election canvassing period. Time 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. 12

14 TRUTH IN TAXATION 13

15 DEPARTMENT OF EDUCATION WEBSITE: Most of the supporting documentation for levy data can be found under: School Support: Data Submissions o ADM/LEP (EDRS) o Health and Safety o Levy Information System o Levy Certification System School Support: School Finance o Facilities and Technology o General Education o Levy Certification Process Data Center: Data Reports and Analytics o Minnesota Funding Reports (MFR) System o School Finance Spreadsheets 14

16 DATA COLLECTION SYSTEMS ADM/LEP (EDRS) The district can update ADM Projections for FY 2014, FY 2015 and/or FY 2016 via EDRS. The directions are available on the web site: Districts 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 2014 estimates on EDRS. MAIN MENU of the ADM and LEP Projections System: MAIN MENU SCHOOL ISTRICT Fiscal Year 1314 District MINNETONKA PUBLIC 1. VIEW ESTIMATED ADM AND LEP 2. ENTER/MODIFY ESTIMATED ADM AND LEP ADM 3. SUM SCHOOL ADJUSTED ADM AND AUTHORIZE SUBMISSION 4. YEAR SELECTION 5. PASSWORD CHANGE 6. NEWS 7. HELP/DEFINITIONS 8. CREATE DATA FILE 99. EXIT EDRS What action would you like to take 15

17 VIEW ESTIMATED ADM AND LEP COUNTS: Option #1 Use 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 ESTIMATE ADM FOR DISTRICT MINNETONKA PUBLIC SCHOOL DISTRICT DATE LAST CHANGED 09/10/12 DATE AUTHORIZED 09/08/12 DATE LAST LOADED 08/02/12 LEP ADM 114 Date Last Changed: The 1.0 ADM MAX PER STUDENT 0.2 ADM MAX date a user last viewed or RESIDENT ADM ADJUSTED ADM EXT TIME ADM WARNING: updated the estimates under EC The district wide #2 Update. adjusted ADM HK shown on this Date screen Authorized: may not The date add KG a user last #3 Summed and up to the sum Authorized of school the estimates. adjusted ADM until you Date sum Last and Loaded: The date MDE last uploaded authorize these estimates into the the data (option 3 on MAIN database from which levies MENU) and entitlements are produced TOTAL 7,413 9,748 5 To continue, push the ENTER key. To quit, enter Q and push the ENTER key Data EXT P2, L68 P2, L69 P2, L70 ADJ P1, L53 P1, L54 P1, L55 RES P1, L38 P1, L39 P1, L40 LEP P2, L107 P2, L108 NA 16

18 SUM SCHOOL ADJUSTED ADM AND AUTHORIZED SUBMISSION: Option #3 Follow every update session with Sum & Authorize New district totals are displayed FINAL SUBMISSION ESTIMATE ADM DISTRICT MINNETONKA PUBLIC SCHOOL DISTRICT LEP ADM ADM MAX PER STUDENT 0.2 ADM MAX RESIDENT ADM ADJUSTED ADM EXT TIME ADM EC HK KG TOTAL 7,413 9,748 5 Authorizing the submission of these estimates may take a little time to process. Do you authorize these estimates to be submitted for fiscal year 1314 (Y/N) Data must be Summed and Authorized to be included in the Levy Report. 17

19 DATA COLLECTION SYSTEMS Health and Safety Reporting System To get H & S Approved Project Summary (next page) H & S Funded = Yes + PPA 18

20 Health and Safety Reporting System (Cont.) FY 2013 District Total: P10, L434 FY 2013: See cap on FIN Code 352 FY 2014 District Total: P10, L435 FY 2015 District Total: P10, L436 19

21 DATA COLLECTION SYSTEMS Levy Information System Contact Information Health Benefits and OPEB Pupil Transportation Elementary Sparsity Not in handout Secondary Sparsity Building/Land Lease Payable 2014 Building/Land Lease FY 2013 Actual Costs Building/Land Lease FY 2012 Levy Adjustment Debt Service General and Community Services Levy Information Status Changes for the Health Benefits and OPEB, Pupil Transportation Data, Secondary Sparsity Revenue, Building/Land Lease, Debt Service and General and Community Services should be made through the Levy Information System. After October 1, 2013 any changes should be made through School Finance staff (with the exception that the Building/Land Lease FY 2013 Actual Costs and FY Levy Adjustment will remain open through December 31, 2013). Instructions on how to access this system can be found on the web site under Levy Certification Process. 20

22 Health Benefits and OPEB P12, L532 P10, L422 Click here to Save changes 21

23 Pupil Transportation P10, L426 P10, L425 P10, L423 P10, L429 P10, L427 22

24 Elementary and Secondary Sparsity P3, L126 23

25 Building/Land Lease Payable 2014 Nonjoint (stand alone) Intermediate District Approved Joint Lease P12, L497, L498, L501, L502, L506, L507, L510 & L511 P11, L481 L493 P12, L499, L500, L503, L504, L508, L509, L512 & L513 24

26 Building/Land Lease FY 2013Actual Costs Used to adjust levy next year. 25

27 FY 2011/Payable 2011 Building/Land Lease Adjustments FY 2012Payable 2011 Building/Land Lease Adjustments Nonjoint (stand alone) Intermediate District Approved Joint Lease P20, L1246, L1248, L1253 & L1255 P20, L1244 & L1250 P20, L1245, L1247, L1252 & L

28 Debt Service Alt Facilities Alt Facilities H&S Regular GO Debt Facilities Bonds Equipment Bonds OPEB Bonds P13, L707 & L708 P13, L709 & L710 P13, L712 P13, L721 P13, L722 P15, L901L906 27

29 General and Community Services P10, L392 P10, L399 P10, L400 P9, L374 NEW P9, L375 P10, L396 28

30 General and Community Services (cont.) P12, L603 P12, L604 P13, L623 P13, L612 P13, L620 29

31 Levy Information Status Check for date last modified. This is the date the data was saved and made available for levy processing. 30

32 SPREADSHEET DATA ON MDE WEBSITE CLICK ON: School Support o School Finance General Education Referendum for: Referendum Cap Inflation Adjustment Referendum Phaseout Report Tax Base Replacement Aid spreadsheet CLICK ON: School Support o School Finance Integration for: FY 2014 Achievement and Integration Revenue spreadsheet CLICK ON: Data Center o Data Reports and Analytics Under School Finance Spreadsheets, click on: General Education From Subcategory drop down, choose Sparsity Revenue for: Sparsity Revenue: 2012 spreadsheet For districts with multiple high schools or elementary sparsity, FY 2013 projected sparsity revenue shown on this spreadsheet and adjusted for formula allowance changes is also used for FY 2014 and FY 2014 projected sparsity revenue OR CLICK ON: Data Center o Data Reports and Analytics Under School Finance Spreadsheets, click on: Facilities and Technology From Subcategory drop down, choose Building Age Reports for: Building Age Report: 2013 Data from this report is used in calculating your actual FY 2013 operating capital revenue and your estimated FY 2014 and FY 2015 operating capital revenue. 31

33 Referendum Cap Inflation Adjustment Old & New Law P4, L166 Old Law P7, L296 P7, L289 32

34 Referendum Phaseout Report P3, L154L156 P3, L163L164 P3, L167L168 33

35 Tax Base Replacement Aid spreadsheet P6, L264 P6, L265 34

36 Sparsity Revenue: Spreadsheet Elementary Mult. H.S. P3, L132 P3, L131 35

37 Building Age Report: P3, L148 36

38 MINNESOTA FUNDING REPORTS CLICK ON: Data Center o Data Reports and Analytics 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 All Reports (this is a long list) Or those added in the last Day or Week 3. From Category drop down box: Aid Confirmation Reports Aid Entitlement Reports Assignment/Licensure Discrepancy Reports IDEAS Cash Simulation Reports IDEAS Combined Payment Reports IDEAS YearEnd Reports Levy Limitation and Certification Reports Special Education Reports Student Data Reports UFARS Turnaround Report 37

39 MINNESOTA FUNDING REPORTS: Aid Entitlement Reports General Education Aid Reports 1112, 1314 Compensatory Revenue Report 1314 Q Comp Enrollment Calculation 1314 Integration Revenue Report 1112, (1314 is spreadsheet) Capital Expenditure Health and Safety Aid Reports 1112, 1213, 1314 Community Education Aid Entitlement Calculation 1213 Early Childhood Family Education Aid Entitlement 1213, 1314 Abatement Aid Report

40 FY 2014 General Education Aid Report, Page 3 P3, L154 P3, L163 39

41 FY 2013 General Education Aid Report, Page 5 P16, L1001 P16, L1005 P16, L1009 P16, L

42 FY 2013 General Education Aid Report, Page 6 P16, L1017 P16, L1024 P16, L

43 FY 2013 Compensatory Revenue Report P2, L113 42

44 Q Comp Enrollment Calculation P9, L361 43

45 Achievement and Integration Revenue Report P15, L1111 P9, L377 P9, L379 P9, L383 P9, L384 44

46 FY 2013 Capital Expenditure Health and Safety Aid Report P10, L432L435 P16, L1200 P16, L1201 P10, L439L442 and L444 P10, L445 45

47 Community Education Aid Entitlement Calculation P22, L

48 Early Childhood Family Education Aid Entitlement P22, L

49 Abatement Aid Report P19, L2018 P19, L2004 P19, L2016L2020 P19, L2021L

50 MINNESOTA FUNDING REPORTS: Levy Limit and Certification Reports Levy Limitation and Certification Report 1314 Adjustment to School Tax Report 1314 Student Data Reports Student Marginal Pupil Unit Calculations 1314 (for old law) District/School ADM and LEP Projections 1314,

51 MINNESOTA FUNDING REPORTS: Levy Limit and Certification Reports Adjustment to School Tax Report P18, L1294 P18, L1297 P18, L1300 P18, L1304 P18, L

52 DATA SUBMITTED BY COUNTY AUDITORS ON PAPER FORMS: School Tax Report, 2012 Payable 2013 School Tax Abatement Report, Calendar Year 2012 School Tax Abatement SixMonth Supplemental Report Adjustments for Tax Increment Financing Distributions 51

53 School Tax Report, 2011 Payable 2012 District Number and Name 0 TYPE OF SCHOOL PROPERTY TAX LEVY S C H O O L T A X R E P O R T ( C O N T I N U E D ) County Auditor's Office Contact Person Telephone Number County Name (21) (22) (23)** (24) (25) (26) (27) CERTIFIED LEVY COUNTY AUDITOR ADJUSTMENT FISCAL DISPARITIES ADJUSTMENT ADJUSTED LEVY INITIAL TAX RATE 2011 ABSTRACT OF TAX LISTS COMPUTED LEVY DIFFERENCE (Dollars & Cents) (Dollars & Cents) (Dollars & Cents) (Col ) ITEM # (Dollars & Cents) (Dollars & Cents) ED Page 2 Date 0 1) GENERAL RMV VOTER JOBZ Exempt 2) GENERAL RMV OTHER JOBZ Exempt SUBTOTAL (Spread on SD Ref MV) 3) GENERAL NTC VOTER JOBZ Exempt 4) GENERAL NTC OTHER JOBZ Exempt 5) COMMUNITY SERV NTC OTHER JOBZ Exempt 6) GENERAL DEBT SERV VOTER APPROVED JOBZ NonExempt 7) GENERAL DEBT SERV OTHER JOBZ NonExempt 8) OPEB/PENSION DEBT VOTER APPROVED JOBZ NonExempt 9) OPEB/PENSION DEBT OTHER JOBZ NonExempt SUBTOTAL (Spread on NTC) TOTAL FOR ALL LEVIES P19 L2006, and P25 Table III $ 2000 $ $ $ 2005 $ $ $ $ $ $ $ $ P19 L2007, and P25 Table III P19 L2008, and P25 Table III P19 L2009, and P25 Table III $ 720 $ $ $ 725 $ $ $ 740 $ $ $ 745 $ $ $ 755 $ $ $ 757 $ $ $ 760 $ $ $ $ $ $ $ $ $ $ $ $ $ $ (Col. 10 x Col. 25) Col. 24 (Col. 10 x Col. 25) Col. 24 (Col. 7 x Col. 25) Col. 24 (Col. 7 x Col. 25) Col. 24 (Col. 7 x Col. 25) Col. 24 [(Col ) x Col. 25] Col. 24 [(Col ) x Col. 25] Col. 24 [(Col ) x Col. 25] Col. 24 [(Col ) x Col. 25] Col. 24 **Enter as a negative amount. Total Disparity Aid** Total Spread Levy $ Explanation of differences: 52

54 School Tax Abatement Report, Calendar Year 2011 Program Finance 1500 Highway 36 West Roseville, MN S C H O O L T A X A B A T E M E N T R E P O R T C A L E N D A R Y E A R ED DUE: 02/01/2012 GENERAL INFORMATION AND INSTRUCTIONS: Please read the INSTRUCTIONS FOR COMPLETION on the Instructions tab before completing this report. THIS REPORT APPLIES TO: January 1, 2011 December 31, 2011 NOTES OR COMMENTS BY PREPARER: NonHome County Report (to be sent to home county) Combined Report (prepared by home county) District Number and Name County Name I D E N T I F I C A T I O N A N D G E N E R A L I N F O R M A T I O N County Auditor's Office Contact Person Telephone Number Date COUNTY NAME COUNTY NUMBER P A R T A : N E T T A X C A P A C I T Y (1) (2) (3) (4) (5) (6) (7) NET TAX CAPACITY SCHOOL TAXES NET TAX CAPACITY SCHOOL TAXES NET CHANGE IN NET CHANGES IN TOTAL INTEREST ABATED ABATED ADDED ADDED NET TAX CAPACITY SCHOOL TAXES PAYMENTS (Dollars Only) (Dollars & Cents) (Dollars Only) (Dollars & Cents) (Columns 1 + 3) (Columns 2 + 4) (Dollars & Cents) Enter Negative Amount Enter Negative Amount $ $ $ $ $ $ $ $ $ $ P A R T B : R E F E R E N D U M M A R K E T V A L U E (1) (2) (3) (4) (5) (6) (7) COUNTY NAME COUNTY NUMBER REF MKT VALUE SCHOOL TAXES REF MKT VALUE SCHOOL TAXES NET CHANGE IN REF NET CHANGES IN TOTAL INTEREST ABATED ABATED ADDED ADDED MKT VALUE SCHOOL TAXES PAYMENTS (Dollars Only) (Dollars & Cents) (Dollars Only) (Dollars & Cents) (Columns 1 + 3) (Columns 2 + 4) (Dollars & Cents) Enter Negative Amount Enter Negative Amount $ $ $ $ $ $ $ $ $ $ TOTAL ALL COUNTIES (Part A and B) $ $ $ $ P19, L2001 P19, L2002 P19, L2003 P19, L

55 School Tax Abatement SixMonth Supplemental Report Division of School Finance 1500 Highway 36 West Roseville, MN S C H O O L T A X A B A T E M E N T S I X M O N T H S U P P L E M E N T A L R E P O R T ED DUE: 07/16/2012 GENERAL INFORMATION AND INSTRUCTIONS: Please read the INSTRUCTIONS FOR COMPLETION on the Instructions tab before completing this report. NOTE OR COMMENTS BY PREPARER: THIS REPORT APPLIES TO: January 1, 2012 June 30, 2012 NonHome County Report (to be sent to home county) Home County Report District Number and Name I D E N T I F I C A T I O N A N D G E N E R A L I N F O R M A T I O N County Name County Auditor's Office Contact Person Telephone Number Date COUNTY NAME COUNTY NAME COUNTY NUMBER COUNTY NUMBER P A R T A : N E T T A X C A P A C I T Y (1) (2) (3) (4) (5) (6) NET TAX CAPACITY ABATED SCHOOL TAXES ABATED NET TAX CAPACITY ADDED SCHOOL TAXES ADDED NET CHANGE IN NET TAX CAPACITY NET CHANGES IN SCHOOL TAXES (Dollars Only) (Dollars & Cents) (Dollars Only) (Dollars & Cents) (Columns 1 + 3) (Columns 2 + 4) Enter Negative Amount Enter Negative Amount $ $ $ $ $ $ $ $ $ $ P A R T B : R E F E R E N D U M M A R K E T V A L U E (1) (2) (3) (4) (5) (6) REF MKT VALUE ABATED SCHOOL TAXES ABATED REF MKT VALUE ADDED SCHOOL TAXES ADDED NET CHANGE IN REF MKT VALUE NET CHANGES IN SCHOOL TAXES (Dollars Only) (Dollars & Cents) (Dollars Only) (Dollars & Cents) (Columns 1 + 3) (Columns 2 + 4) Enter Negative Amount Enter Negative Amount $ $ $ $ $ $ $ $ TOTAL ALL COUNTIES (Part A and B) $ $ $ $ $ P20, L2057 P20, L2058 P20, L

56 TIF Adjustment Report MN DEPT OF EDUCATION School Finance 04Sep EXCESS TAX INCREMENT ADJUSTMENT M.S , subd 2; M.S , subd 9; && M.S. 127A.49, DIST: 13 TYPE: 1 NAME: COLUMBIA HEIGHTS PUBLIC SCHOOL DIST (1) 2012 Excess Tax Increment Payment 57, (2) Less Exempted Amount (25,000.00) (3) Excess Tax Increment Subject To Adjustment 32, (4) 2011 Payable 2012 Certified Levy Components for which District Received State Aid for FY 2011: a. Operating Capital 539, b. Equity 327, c. Transition 0.00 d. Alternative Teacher Comp 0.00 e. Referendum 1st Tier 2,532, f. Referendum 2nd Tier 0.00 g. Basic Community Education 0.00 h. Early Child Family Education 89, i. Capital Exp Health && Safety 0.00 j. Deferred Maintenance 0.00 k. General Debt Service 0.00 Subtotal: 3,489, (5) Total 2011 Pay 2012 Certified Levy Less County Auditor Adjustments 8,829, (6) Aid Reduction Percentage [(4) / (5)] (7) Total Aid Reduction [(3) X (6)] 12, (8) Levy Reduction, 2012 Pay 2013 Levy [(3) (7)] 19, P18, L

57 Other Adjustment Reports MEMO ADJUSTMENT FOR FY 2009 AND FY 2010 ANNUAL OPEB LEVY ADJUSTMENT MDE, School Finance 8/31/2012 DISTRICT NUMBER: DISTRICT NAME: CALEDONIA PUBLIC SCHOOL DISTRICT FY 2009 ANNUAL OPEB LEVY ADJUST 1 FY 2009 ACTUAL COST (OBJECT 291) 41, PAY 10 LIMIT BEFORE PRORATION 46, (LINE 303 OF PAY 10 LEVY REPORT) 3 FY 2009 LEVY AUTHORITY LSR OF (1) OR (2) = 41, REVISED PRORATION FACTOR TO REFLECT STATEWIDE CAP PRORATED ANNUAL OPEB LEVY AUTHORITY 25, PAY 10 LIMIT 27, PAY 10 LEVY 27, FY 2009 ANNUAL OPEB ADJUSTMENT = GREATER OF [(5) (7)] OR ZERO = (2,735.65) FY 2010 ANNUAL OPEB LEVY ADJUST 9 FY 2010 ACTUAL COST (OBJECT 291) 87, FY 2010 LEVY AUTHORITY LSR OF (9) OR (13) = 68, PRORATION FACTOR TO REFLECT STATEWIDE CAP PRORATED ANNUAL OPEB LEVY AUTHORITY 68, PAY 11 LIMIT 68, PAY 11 LEVY 68, FY 2010 ANNUAL OPEB ADJUSTMENT = GREATER OF [(12) (14)] OR ZERO = TOTAL FY 2009 AND FY 2010 ANNUAL OPEB ADJUSTMENTS = (8) + (15) = (2,735.65) P18, L1305 NOTE: THE SUM OF THE ADJUSTMENT ON LINE 16 WILL APPEAR ON PAGE 18, LINE 1305 OF THE 2012 PAYABLE 2013 LEVY LIMITATION AND CERTIFICATION REPORT. 55