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(2020年7月15日更新)
Cities are facing many financial uncertainties in light of the COVID-19 pandemic. 金融市场动荡不安，目前市政债券风险更大，而存款利率很低. 因为雇主, cities are having to make difficult decisions on layoffs, 休假, 招聘冻结, and/or not bringing on summer seasonal staff. 收入 from local taxes and the operation of municipal facilities, 项目, and services are also unpredictable for the next several months. While we acknowledge that there are more questions than answers at this time, 本澳门网络娱乐游戏平台的目的是提供更新和信息，可能有助于您的财务决策过程.
物业税考虑事项
财产 taxpayers are generally required to make payments are made on May 15 and October 15. Counties then generally distribute those tax receipts around June 20, 在11月底，在7月初和1月底分配较小的迟交税款.
在目前的经济条件下, and possibly due to actions by counties to waive penalties on late property tax payments (在明尼苏达州. 统计. § 279.01,再分. 2), 在7月份分配到城市之后，可能会出现更高的延迟财产税缴纳率. 根据现行法律，这些逾期收据在11月之前不需要由各县分发. 城市应该意识到在法定分发时间表之外要求分发的两种选择:
- Interim distributions of property tax receipts ( 统计. § 276.11)
应课税区书面请求, 在切实可行的范围内, 县司库应在下次结算和分配之前，定期支付部分收取的款项.
- Interim distributions of property tax receipts ( 统计. § 276.11)
应税区的书面要求, 学区除外, 县司库应在第276条确定的结算日期后30天内支付至少70%的估计收款.09.
—Read more about property taxes and COVID-19 on the 明尼苏达州esota Department of Revenue’s website.
国家援助考虑
LGA payments are made twice a year: July 20 and December 26. This payment structure has two alternatives:
- Early Distribution of LGA due to natural disaster ( 统计. 477A.015)
If a city experiences financial hardship due to a natural disaster, 十二月份的款项可在七月二十日之后的任何时间，在公安处长的指示下缴付. - Early distribution due to cash-flow challenges ( 统计. 477A.015)
如果一个城市面临现金流挑战, the city can request that the December 26 payment be made at any time after August 15.
可能的国家援助削减
Although somewhat unlikely at this time (April 2020), there is always a possibility that with the rapid worsening of the general fund budget, 州澳门网络娱乐游戏平台可以通过以下两种方法之一追溯减少今年的LGA付款:
- 如果立法机关正在开会, the legislature could pass a bill to retroactively cut LGA payments this July and/or December.
- LGA could be “unalloted” (cut) by the governor if these conditions exist:
- The state would have to determine a deficit would occur before the end of the biennium. Currently, the last budget forecast reported a surplus of $1.50亿年.
- The state would have to use the entire budget reserve account, currently funded at $2.30亿美元，如果赤字仍然存在, 州长可以行使一种被称为“取消拨款”的权力，他可以减少以前在州预算中拨款的数额.
借款选项
- 预缴税证明书( 统计. § 412.261 (法定城市) 明尼苏达州. 统计. § 410.325 或(特许城市))
城市可以在对尚未征收的基金征收税款之前，签发债务证明书. 税单可在每年征收税款后的第一个年度的第一天或之后发出，并须不迟于下一年的4月1日缴纳. These “tax anticipation certificates” may be tax-exempt, but in that case are subject to strict rules under federal laws and regulations. Tax anticipation certificates are relatively uncommon, 并且通常反映了需要这种类型的临时借款的财务压力或其他不寻常因素.
- 公共紧急事件证书( 统计. § 475.754)
城市因自然灾害或者其他突发公共事件需要特别支出的, and taxes and other funding are insufficient to cover the cost in a given year, the city may authorize the sale of certificates of indebtedness. The certificates must mature within three years, 是否不受公开发售规定的限制, and are not included in the “net debt” of the issuing city. 所有凭证及其利息必须从现有限制范围内征收的税款或其他可用收入中支付. Nothing in Chapter 475 expressly exempts these certificates from voter approval, 但这种豁免是由于只有在公共紧急情况下(如.e., the time-consuming election would defeat the purpose of the borrowing).
- 紧急债务证明书( 统计. § 475.755)
如果有理由预计城市收入将低于最终财产税征收核定时的预算预期额, 这些收入不足以支付本财政年度已发生或将发生的费用, 城市可以发行在该财政年度结束后两年或更短时间内到期的债务凭证. 在一个会计年度内，证书的最高发行金额是预期的减少和发行成本. The certificates must be repaid by a levy that, 根据美国税务局的数据, is not subject to or included in a city’s levy limit.
- 分期付款购买权威 ( 统计. § 465.71)
As an alternative traditional bond financing, 城市有权通过签订“租购协议”来获得不动产或个人财产,” under which the seller retains title to the asset until the lease is fully paid. 这个城市, 作为承租人, 支付租金，其中包括利息部分-租赁付款在功能上相当于债券的本金和利息. At the end of the lease term, the city takes title to the subject asset. 租赁购买协议的主要特点是，在协议期限内的任何财政年度结束时，纽约市必须保留终止协议的权利, by a provision known as a “non-appropriation clause.“这项权利不应受到过重的处罚，以致使终止这种权利在实践中成为不可能. 因为这个不占有的权利, 租赁不是第475章所定义的“义务”——它不是在未来固定日期付款的承诺, precisely because a city may choose simply to terminate and make no further payment. 因此，租赁-购买交易不受选民批准或第475章任何其他部分的约束, with one exception: if the amount of the lease exceeds $1 million, that amount is treated as net debt for the purposes of the debt limit 在明尼苏达州. 统计. § 475.53. More information about this option is available in the 明尼苏达州城市手册 Chapter on 债务与借贷.
- Borrowing under the new Municipal Liquidity Facility
四月初, the Federal Reserve announced the creation of the Municipal Liquidity Facility, which will support up to $500 billion in short-term lending to states and local governments. 市政流动性基金的主要目的是帮助许多州解决由于国会将联邦税务申报截止日期推迟到7月15日而面临的现金短缺问题. 收益的合格用途包括州和地方减少与COVID-19大流行相关或由此产生的税收和其他收入或增加费用. 该计划将可在该计划下获得的合格票据定义为税收预期票据(TANs)。, 税收和收入预期说明(英文), 债券期票(ban), and other similar short-term notes issued by an eligible issuer, provided that such notes mature no later than 24 months from the date of issuance. 在这个项目下, 明尼苏达州没有任何城市有资格直接进入这个项目，城市必须通过州澳门网络娱乐游戏平台才能获得短期资金. 此时此刻, 我们正在等待国家的实施信息，可能需要立法授权.
支出的援助
联邦抗疫援助 (2020年7月15日更新)
Under the federal CARES Act, 明尼苏达州esota will receive $2.2 billion in federal assistance to cover only those costs that:
- 是否因2019冠状病毒病(COVID-19)突发公共卫生事件而产生必要支出;
- Were not accounted for in the budget most recently approved as of the date of enactment of this section for the state or government; and
- Were incurred during the period that begins on March 1, 2020, and ends on December 30, 2020.
