Proposed Property Tax Levy Certification Information For Taxes Payable 2017 for the School Year September 26, 2016

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09-26-16 M-1 Proposed Property Tax Levy Certification Information For Taxes Payable 2017 for the 2017-2018 School Year September

1 M-1 Proposed Property Tax Levy Certification Information For Taxes Payable 2017 for the School Year September 26, 2016 Public Hearing scheduled as part of the regular School Board meeting, December 12, 2016, 6:00 PM Sandburg Educational Center

2 M-2 TABLE OF CONTENTS Analysis of Major Property Tax Increases Summary of Tax Levies by Fund... 4 Summary of Levy Certification by Fund and Category... 5 Analysis of Major Increases/Decreases Chart... 6 History of School Tax Levies Chart... 7 Detail Levy Information Preliminary Levy Limitation Certification Truth in Taxation Calendar... 13

3 M-3 Proposed property tax levy payable 2017 for the school year Annually the school board of Anoka-Hennepin ISD #11 must approve a property tax levy. The district s property tax levy is a combination of voter approved and state funding formula levies. A preliminary certification is approved in late September and sent to the county auditor. The auditor spreads the certified amount across the school district s tax base and determines tax rates. Preliminary tax statements are mailed to each parcel owner beginning November 11th with the estimated taxes payable for the following calendar year. The Truth in Taxation hearing is listed on the document to notify property owners of the time and place they may address each the taxing authority regarding their proposed tax statement. The Truth in Taxation hearing for Anoka- Hennepin is scheduled for December 12, 2016, at 6:00PM, at the Sandburg Education Center. The board will then approve the final property tax certification during their regular board meeting that night. The final property tax certification by the school board is due to the county auditor by December 30, The complete timeline for this year s Truth in Taxation process is enclosed at the end of this document. The following is a summary of the proposed Pay 2017 property tax levy with an analysis of major changes. Analysis of Changes in the Property Tax Levy The proposed decrease in total property tax is -$3, or % with total taxes decreasing from $92,253, to $92,249, Major changes are required to be discussed as part of the Truth in Taxation process. The major changes for the General Fund are primarily due to increased enrollment, prior year estimate adjustments, along with recovering property values in the district. Since the estimate of Adjusted Pupil Units was made for Pay 2016 back in September of 2015, the district s enrollment has rebounded from what was projected to be a decline in enrollment to an increase. When the Pay 2016 property tax levy was approved, the Adjusted Pupil Units for FY17 was 40,304. The Adjusted Pupil Unit estimate for Pay 2017, or FY18, is 40,989, or an increase of 685 pupil units. Other contributing factors to the changes in the Pay 2017 property tax are the increasing values of Referendum Market Value and Adjusted Net Tax Capacity, which are used in calculating aid and levy ratios. This is the second year of increases after several years of decline. Increased property values will decrease the District s state aid received on equalized formulas. The largest change for Pay 2017 is the increase in Referendum and Local Option Levies of $2.6 million. The net revenue change is an increase of $2.1 million, or $500 thousand less than the levy increase, due to the shift from aid to levy caused by the abovementioned increase in property tax base. The increase in property tax base has reduced referendum equalization by $515 thousand. The Operating Capital formula also has an equalized levy component. The equalization factor was increased to 19,972 from 14,740 during the last legislative session to reduce overall tax impact of the newly approved Voluntary Pre-K program. This decreased our levy ratio when comparing the higher factor to Adjusted Net Tax Capacity per Adjusted Pupil units. The result is a decrease in the Operating Capital levy of $817 thousand.

4 Operating Capital state aid is increasing by $973 thousand resulting in a net revenue increase of $156 thousand. The final categorical levy with a major change is the Q-Comp levy. This is affected by the property value increase. The Q-Comp levy is increasing by $436 thousand, while net revenue for Q-Comp is increasing by $121 thousand due to enrollment. The state aid portion of Q-Comp is decreasing by $314 thousand. Prior year adjustments are posted for changes in referendum equalization, abatements and estimated pupil units. The 2017 adjustments reflect a negative adjustment of $969 thousand. Adjustments for 2016 were a positive $907 thousand resulting in a year to year decrease of just under $2 million. The table below shows the detail of these changes M-4 General Fund Detail of Major Levy Changes Aid Levy Total Revenue Referendum/Local Option Revenue-2016 $ 14,047, $43,195, $ 57,243, Referendum/Local Option Revenue-2017 $ 13,532, $45,831, $ 59,363, Change $ (515,018.11) $ 2,635, $ 2,120, Operating Capital $ 6,780, $ 3,383, $ 9,232, Operating Capital $ 6,821, $ 2,566, $ 9,388, Change $ 972, $ (817,061.60) $ 155, Q- Comp-2016 $ 6,780, $ 3,383, $ 9,826, Q- Comp-2017 $ 6,465, $ 3,481, $ 9,947, Change $ (314,471.82) $ 435, $ 121, General Fund Prior Year Adjustments-2016 $ 0.00 $ 997, $ 997, General Fund Prior Year Adjustments-2017 $ 0.00 $ 969, $ 969, Change $ 0.00 $ (1,966,851.70) $ (1,996,851.70) Total Detail of General Fund Major Levy Changes $ 143, $ 287, $ 430, The District s levy revenue from these sources has increased by $287 thousand, while the aid portion has increased by $143 thousand. A graphical analysis is included in this proposal of these changes. The final areas identifying change involves the Community Service Fund and Debt Service fund. Neither fund has changes that are significant to the total levy, but merit discussion in their perspective funds. The Community Ed levy increase is due to an increasing population and an increase in school age after school care to students with disabilities. The Home Visiting levy was increased from $1.60 to $3 per population less than five years age. An adjusted

5 equalizing factor generated state aid to offset some of the increase. Overall, the Community Ed levy is increasing by $300 thousand. Details are listed in the table below. Community Ed Pay 2016 Levy Pay 2017 Levy Amount of change Basic Community Ed Levy $ 1,619, $ 1,628, $ 9, Early Childhood Levy $ 741, $ 733, $ (8,467.80) Adult w/disabilities Levy $ 30, $ 30, $ 0.00 School Age Care Levy $ 550, $ 750, $ 200, Home Visiting Levy $ 25, $ 35, $ 9, Prior Period Adjustments $ 209, $ 299, $ 89, Total $ 3,176, $ 3,476, $ 299, The final analysis is of the Debt Service levy. FY18 principal and interest payments on voter approved and non-voter approved debt are $113,189 less than the prior year. State law requires the district to levy an additional 5% over the required bond issue payments to account for delinquent taxes. Over time this builds up in the fund balance of the Debt Service Fund and is used to reduce the current proposed property tax levy. This year s adjustment is less than last year s by $215,284. Overall the Debt Service Levy is increasing by $120,879. Details are in the table below. Debt Service Pay 2016 Levy Pay 2017 Levy Amount of change Voter Approved Bonds $ 8,432, $ 8,312, $ (120,487.00) OPEB Bonds $ 2,234, $ 2,241, $ 7, Debt Excess Adjustment $ (1,253,943.85) $ (1,038,659.52) $ 215, Prior Period Adjustments $ 107, $ 126, $ 18, Total $ 9,520, $ 9,641, $ 120, The School Board may decide to reduce any of the state set levies but in doing so the district may lose a proportionate amount of state aid as well as local levy revenue M-5 The proposed levies, as well as all of the changes from the prior year, are shown on the following pages. The recommendation is to certify the Maximum authority, to avoid additional approvals, in the event the state updates estimates on the levy limitation report.

6 M-6 ANOKA-HENNEPIN ISD 11 SUMMARY OF PROPOSED TAX LEVIES 2016 TAX LEVY PAYABLE 2017 FOR THE SCHOOL YEAR PAYABLE PAYABLE AMOUNT OF CHANGE FROM FOR FOR PREVIOUS PERCENT FUND FY2017 FY2018 YEAR CHANGE GENERAL $79,556, $79,131, ($424,735.59) -0.53% COMMUNITY SERVICE 3,176, ,476, , % DEBT SERVICE 7,391, ,494, , % OPEB DEBT SERVICE 2,128, ,146, , % TOTAL LEVY ALL FUNDS $92,253, $92,249, ($3,907.60) %

7 M-7 ANOKA-HENNEPIN ISD 11 SUMMARY OF LEVY CERTIFICATION TAXES LEVIED 2016 PAYABLE 2017 FOR THE SCHOOL YEAR PAYABLE PAYABLE AMOUNT FOR FOR OF PERCENT FUND COMPONENT FY2017 FY2018 CHANGE CHANGE GENERAL REFERENDUM LEVY-MV $ 29,660, $ 28,179, $ 1,480, PRIOR YRS ADJUSTMENT (669,570.39) (656,502.68) 13, Subtotal RMV VOTER-Jobs Exempt $ 28,990, $ 27,522, $ 1,467, EQUITY LEVY $ 3,966, $ 3,944, $ 21, TRANSITION LEVY 991, ,026, , BOARD CONVERTED LEVY ,623, ,623, LOCAL EQUITY LEVY 13,535, ,027, , PRIOR YRS ADJUSTMENT 279, (404,837.67) (684,744.13) Subtotal RMV OTHER-Jobs Exempt $ 18,773, $ 22,218, $ 3,445, OPERATING CAPITAL LEVY $ 3,383, $ 2,566, $ 817, REEMPLOYMENT LEVY 100, , , ACHIEVEMENT AND INTEGRATION LEVY 1,600, ,685, , Q COMP -ALT TEACH COMP 3,045, ,116, , STUDENT ACHIEVEMENT LEVY 654, , (341,229.94) CAREER AND TECHNICAL LEVY 937, ,195, , SAFE SCHOOLS LEVY 1,453, ,475, , LEASE LEVY 5,898, ,607, (290,157.25) ALTERNATIVE FACILITY LEVY HEALTH AND SAFETY LEVY LONG TERM FACILITIES LEVY 10,219, ,926, (293,039.97) PRIOR YRS ADJUSTMENT 1,387, , (1,295,175.28) Subtotal NTC OTHER -Jobs Exempt $ 28,681, $ 26,129, ($2,551,800.14) CAPITAL PROJECT REFERENDUM $ 3,111, $ 3,260, $149, Subtotal NTC VOTER -Jobs Exempt $ 3,111, $ 3,260, $ 149, TOTAL GENERAL FUND $ 79,556, $ 79,131, ($424,735.59) -0.53% COMMUNITY BASIC COMMUNTIY ED LEVY $ 1,619, $ 1,628, $ 9, SERVICE EARLY CHILDHOOD LEVY 741, , (8,467.80) ADULT HANDICAPPED LEVY 30, , SCHOOL AGE CARE LEVY 550, , , HOME VISITING LEVY 25, , , PRIOR YEAR ADJUSTMENT 209, , , Subtotal NTC OTHER -Jobs Exempt $ 3,176, $ 3,476, $ 299, TOTAL COMMUNITY SERVICE FUND $3,176, $3,476, $299, % DEBT SERVICE INITIAL DEBT SERVICE LEVY $ 8,432, $ 8,312, ($120,487.00) DEBT EXCESS REDUCTION (1,137,738.87) (930,721.38) 207, PRIOR YEARS ADJUSTMENT 96, , , Subtotal NTC VOTER-Jobs Non-exempt $ 7,391, $ 7,494, $ 102, TOTAL DEBT SERVICE $ 7,391, $ 7,494, $102, % OPEB/PENSION OPEB DEBT LEVY $ 2,128, $2,146, $18, Subtotal NTC OTHER-Jobs Non-exempt $ 2,128, $ 2,146, $18, TOTAL OPEB/PENSION $ 2,128, $ 2,146, $18, % GRAND TOTAL ALL FUNDS $92,253, $92,249, ($3,907.60) %

8 M-8 Anoka-Hennepin ISD #11 Total School Levy Before County Auditor Adjustments $104,000,000 $102,000,000 $100,000,000 $102,966,073 $102,770,776 $98,000,000 $96,000,000 $94,000,000 $97,288,227 $98,571,362 $98,561,192 $92,000,000 $90,000,000 $93,398,314 $92,082,469 $92,069,076 $92,253,193 $92,249,285 $88,000,000 $86,000,000 Pay 2008 Pay 2009 Pay 2010 Pay 2011 Pay 2012 Pay 2013 Pay 2014 Pay 2015 Pay 2016 Proposed Pay 2017

9 M-9 Anoka Hennepin ISD11 Analysis of Property Tax Increase/Decrease Pay 2017 $3,000,000 $2,000,000 2,635,303 2,120,285 $1,000,000 $0 817, , , , , , ,267 $1,000,000 $2,000,000 1,966,852 1,966,852 $3,000,000 Ref/Local Opt Rev Gen FD Prior Years Adj Operating Capital Q Comp Levy 2,635, ,966, , , Aid 515, , , Total Rev 2,120, ,966, , ,266.60

10 ANOKA-HENNEPIN ISD TAX LEVY PAYABLE 2017 FOR THE SCHOOL YEAR GENERAL FUND M-10 1) REFERENDUM LEVY RMV VOTER - JE = ADJUSTED REF. REV. - (EQUALIZED AID) APU*Authorized Refendum = $34,237, $6,057, ,989.24*$835.27= $34,237, = $28,179, ) BOARD CONVERTED LEVY RMV OTHER - JE = ADJUSTED REF. REV. - (EQUALIZED AID) APU*Authorized Refendum = $7,746, $4,123, ,989.24*$189.00= $7,746, = $3,623, ) EQUITY LEVY RMV OTHER - JE = EQUITY REV. - EQUTIY EQUALIZED AID = $4,887, $942, = $3,944, ) TRANSITION LEVY RMV OTHER - JE = TRANSITION REVENUE- TRANSITION EQUALIZED AID $1,272,306-$245, $1,026, ) LOCAL OPTIONAL LEVY RMV OTHER - JE = LOCAL OPTIONAL REV-LOCAL OPTIONAL AID APU*Local Optional Revenue = $17,379, $3,351, ,989.24*$424=$17,379, $14,027, ) REMPLOYMENT INSURANCE NTC OTHER - JE = $150, Estimated 2017 expenditures 7) OPERATING CAPITAL LEVY NTC OTHER - JE = OPER. CAP. REV. - STATE AID APU/ANTC= 5, = $9,388, $6,821, /$19,972= Levy Ratio = $2,566, ) INTEGRATION & ACHIEVEMENT NTC OTHER - JE = per Statute = $5,618,265.87*.3 = $1,685, ) CAREER AND TECHNICAL LEVY NTC OTHER - JE = CAREER & TECH LEVY-CAREER & TECH AID = $1,708, $513, = $1,195, ) Q COMP LEVY NTC OTHER - JE = ($260 X 38,260.09)-State Aid 260* = $9,947, = $3,116, ) SAFE SCHOOLS LEVY NTC OTHER - JE = $36.00 PER APU = $36.00 X 40, = $1,475, ) BUILDING LEASE LEVY NTC OTHER - JE = 100% OF AMT. CERTIFIED = $5,607, ) CAPITAL PROJECT REFERENDUM NTC VOTER - JE = $3,260, % * PY Taxable NTC = $3,260, ) STUDENT ACHIEVEMENT LEVY NTC OTHER - JE = 223,812,135*.0014 ANTC*UNIFORM TAX RATE $313, ) LONG TERM FACILITIES MAINT NTC OTHER - JE = $14,651, ,724, $9,926,722.51

11 M-11 16) PRIOR YEARS ADJUSTMENTS FY17 Referendum Adjustment RMV JE VOTER APP = ($101,744.92) FY15 Referendum Adjustment RMV JE VOTER APP = (554,757.76) FY17 Local Optional Adj RMV JE OTHER = (80,117.80) FY17 Equity Adjustment RMV JE OTHER = (189,686.96) FY17 Transition Adjustment RMV JE OTHER = (6,503.71) FY15 Location Equity Adjustment RMV JE OTHER = (70,507.45) FY15 Equity Adjustment RMV JE OTHER = (53,128.04) FY15 Transition Adjustment RMV JE OTHER = (4,893.71) FY17 Operating Captial Adj NTC JE OTHER = (208,788.94) FY15 Operating Captial Adj NTC JE OTHER = (490.62) FY17 Alt Teacher Comp NTC JE OTHER = (25,932.44) FY15 Alt Teacher Comp NTC JE OTHER (11,061.91) Pay 14 Lease Adj NTC JE OTHER = 15, FY17 Achieve & Integ Adj NTC JE OTHER = 76, FY15 Reemployment Adj NTC JE OTHER = (67,658.28) FY15 Safe School Adj NTC JE OTHER = 87, FY15 Career Tech Adj NTC JE OTHER = (45,342.12) FY17 LTFM Equalization Adj NTC JE OTHER = 69, FY17 LTFM Unequalization Adj NTC JE OTHER = (113,182.92) FY16 Health and Safety Adj NTC JE OTHER = (25,016.68) Other General Adjust NTC JE OTHER = (26,068.68) Abatement Adjustment NTC JE OTHER = 221, Advance Abatement Adj NTC JE OTHER = 146, TOTAL ADJUSTMENTS = ($969,431.00) COMPARISON OF GENERAL FUND AID AND TAX LEVIES 2015 PAY 2016 AND 2016 PAY 2017 AMT OF INCREASE OR LEVY 2015 PAY PAY 2017 (DECREASE) REFERENDUM LEVY ON MARKET VALUE RMV JE VOTER APP $ 29,660, $ 28,179, (1,480,703.44) EQUITY LEVY RMV JE OTHER $ 3,966, $ 3,944, ($21,223.44) TRANSITION LEVY RMV JE OTHER $ 991, $ 1,026, $35, LOCATION EQUITY LEVY RMV JE OTHER $ 13,535, $ 14,027, $492, STUDENT ACHIEVEMENT NTC JE OTHER $ 654, $ 313, ($341,229.94) OPERATING CAPITAL LEVY NTC JE OTHER $ 3,383, $ 2,566, (817,061.60) UNEMPLOYMENT LEVY NTC JE OTHER $ 100, $ 150, , INTEGRATION LEVY NTC JE OTHER $ 1,600, $ 1,685, , CAREER AND TECHNOLOGY LEVY NTC JE OTHER $ 937, $ 1,195, , Q COMP.- TEACHER ALTERN. PAY LEVY NTC JE OTHER $ 3,045, $ 3,116, , CRIME LEVY NTC JE OTHER $ 1,453, $ 1,475, , BUILDING LEASE LEVY NTC JE OTHER $ 5,898, $ 5,607, (290,157.25) ALTERNATIVE FACILITIES NTC JE OTHER $ - $ HEALTH AND SAFETY NTC JE OTHER $ - $ LONG TERM FACILITIES NTC JE OTHER $ 10,219, $ 9,926, (293,039.97) CAPITAL PROJECT REFERENDUM NTC JE VOTER $ 3,111, $ 3,260, , PRIOR YRS ADJUSTMENT $ 997, $ 969, (1,966,851.70) TOTAL LEVY $79,556, $75,507, ($4,048,616.70)

12 M-12 ANOKA- HENNEPIN ISD TAX LEVY PAYABLE 2017 FOR THE SCHOOL YEAR COMMUNITY EDUCATION LEVIES 1) BASIC LEVY NTC JE OTHER = GEN. COMM. ED REV +YOUTH SERVICE+AFTER SCHOOL REV. = $1,277, $235,680+$115, = $1,628, ) EARLY CHILDHOOD & FAMILY NTC JE OTHER = EARLY CHILDHOOD REVENUE - EARLY CHILDHOOD AID LEVY = $2,130, $1,427, = $733, ) HOME VISIT LIMIT NTC JE OTHER = $3 * $3 * = $49,020 = $49,020 * Levy ratio = ANTC/7612 = $35, / 7612 = ) ADULT HANDICAPPED LEVY NTC JE OTHER = $30, OR 50% OF APPROVED EXPENDITURES = $30, ) SCHOOL AGE CARE LEVY NTC JE OTHER = (EXT. DAY REV.) X (LEVY RATIO) = $750,000 X = $750, ) PRIOR YEAR ADJUSTMENTS FY17 Home Visit Adjustment NTC JE OTHER = $ FY17 Early Child Family Adjustmetn NTC JE OTHER = $0.00 FY15 School Age Care Adjustment NTC JE OTHER = $283, Abatement Adjustment NTC JE OTHER = $9, Advance Abatement Adjustment NTC JE OTHER = $6, TOTAL ADJUSTMENTS = $299, COMPARISON OF COMMUNITY EDUCATION TAX LEVIES 2015 PAY 2016 AND 2016 PAY 2017 AMT OF INCREASE OR LEVY 2015 PAY PAY 2017 (DECREASE) BASIC $1,619, $1,628, , EARLY CHILDHOOD $741, , (8,467.80) ADULT BASIC $ ADULT HANDICAPPED $30, , EXTENDED DAY LEVY $550, , , HOME VISIT LEVY $25, , , PRIOR YEAR ADJUSTMENT $209, , , TOTAL LEVY $3,176, $3,476, ,948.76

13 M-13 ANOKA- HENNEPIN ISD TAX LEVY PAYABLE 2017 FOR THE SCHOOL YEAR DEBT SERVICE FUND LEVIES 1) BONDED DEBT LEVY NTC JN VOTER APP = $8,312, ) REDUCTION FOR DEBT EXCESS NTC JN VOTER APP = ($930,721.38) 3) PRIOR YEARS ADJ. Abatement NTC JN VOTER APP = $73, Advance Abatement NTC JN VOTER APP = $38, TOTAL ADJ. $112, ) TOTAL LEVY = $7,494, COMPARISON OF DEBT REDEMPTION FUND TAX LEVIES 2015 PAY 2016 AND 2016 PAY 2017 AMT OF INCREASE OR LEVY 2015 PAY PAY 2017 (DECREASE) DEBT REDEMPTION LEVY $7,391, $7,494, $102, ANOKA- HENNEPIN ISD TAX LEVY PAYABLE 2017 FOR THE SCHOOL YEAR OPEB DEBT REDEMPTION FUND TAX LEVIES 1) BONDED IRREV OPEB TRUST DEBT LEVY = $2,241, ) REDUCTION FOR DEBT EXCESS ALT. BONDS = ($107,938.14) 3) PRIOR YEARS ADJ Abatement NTC JN OTHER = $8, Advance Abatement NTC JN OTHER = $4, TOTAL ADJ. $13, ) TOTAL LEVY = $2,146, COMPARISON OF OPEB DEBT REDEMPTION FUND TAX LEVIES 2015 PAY 2016 AND 2016 PAY 2017 AMT OF INCREASE OR LEVY 2015 PAY PAY 2017 (DECREASE) OPEB DEBT REDEMPTION LEVY $2,141, $2,146, $5,479.44

14 LVYLIM M I N N E S O T A D E P A R T M E N T O F E D U C A T I O N ED DISTRICT NO TYPE 01 L E V Y L I M I T A T I O N A N D C E R T I F I C A T I O N DISTRICT NAME ANOKA-HENNEPIN PUBLIC SCH P A Y A B L E PAGE 30 OF 38 ECSU REGION 11 ANOKA DATE OF RUN: 09/19/16 I. COMPUTATION OF 2016 PAYABLE 2017 LEVY LIMITATION BY FUND (BEFORE COUNTY AUDITOR ADJUSTMENTS): INITIAL LEVY LIMITATION ABATEMENT OFFSET TACONITE MAXIMUM LEVY FUND LIMITATION ADJUSTMENTS ADJUSTMENTS ADJUSTMENTS ADJUSTMENT LIMITATION GEN-RMV VOTER-EXEMP 28,179, , N/A 27,522, GEN-RMV OTHER-EXEMP 22,623, , N/A 22,218, GEN-NTC VOTER-EXEMP 3,260, N/A 3,260, GEN-NTC OTHER-GENED 313, N/A N/A N/A N/A 313, GEN-NTC OTHER-EXEMP 25,723, , , ,778, TOTAL GENERAL 80,101, ,374, , ,093, COM SERV-EXEMP 3,176, , , ,476, DEBT-VOTER-NONEXEMP 8,312, , , ,494, DEBT-OTHER-NONEXEMP TOTAL DEBT SERV 8,312, , , ,494, OPEB-VOTER-NONEXEMP OPEB-OTHER-NONEXEMP 2,241, , , ,146, TOTAL OPEB/PENSION 2,241, , , ,146, TOTAL 93,831, ,129, , ,211, II. COMPARISON OF 2015 PAYABLE 2016 LEVY LIMITATION WITH 2016 PAYABLE 2017 LEVY LIMITATION (BEFORE COUNTY AUDITOR ADJUSTMENTS): 2015 PAY PAY 2017 INCREASE PERCENT FUND LIMITATION LIMITATION (DECREASE) CHANGE GENERAL 79,556, ,093, , COMMUNITY SERVICE 3,176, ,476, , GENERAL DEBT SERVICE 7,391, ,494, , OPEB DEBT SERVICE 2,128, ,146, , TOTAL 92,253, ,211, , III. COMPARISON OF 2015 PAYABLE 2016 CERTIFIED LEVY PLUS COUNTY AUDITOR ADJUSTMENTS WITH 2016 PAYABLE 2017 CERTIFIED LEVY PLUS COUNTY AUDITOR ADJUSTMENTS: 2015 PAY PAY 2017 CERTIFIED LEVY CERTIFIED LEVY INCREASE PERCENT FUND + ADJUSTMENTS + ADJUSTMENTS (DECREASE) CHANGE GENERAL 79,556, COMMUNITY SERVICE 3,176, GENERAL DEBT SERVICE 7,391, OPEB DEBT SERVICE 2,128, TOTAL AFTER ADJUSTMENTS 92,253, M-14

15 M-15 Anoka-Hennepin ISD 11 Truth in Taxation Calendar Taxes Levied 2016 Payable 2017 for the School Year Date Action Required July 11, 2016 September 26, 2016 Between November 11 & November 24, 2016 December 12, 2016 December 30, 2016 Set public hearing date and adoption date: Proposed date December 12, 2016, at 6:00 P.M. Certified to County Auditor. Proposed tax levy reviewed by School Board and certified to County Auditor. Announce hearing and adoption date to be published in minutes. County auditor mails parcel specific notice to each property owner School Board holds hearing at 6:00 PM and adopts levy during regular meeting that follows the hearing. Certify levy to home County Auditor and submit form TNT to MN Department of Revenue. On or before January 7, 2017 Notify MDE of final certified levies.

INDEPENDENT SCHOOL DISTRICT NO. 719

INDEPENDENT SCHOOL DISTRICT NO. 719 2016/17 Levy Certification Presented on Monday, December 12, 2016 by Julie Cink, SFO Executive Director of Business Services Agenda Tax Levy Calendar Basic School Funding