物业税101

财产税制度

This is a description of the basics of Minnesota’s property tax system. Local governments will collect just over $11 billion in 2023 to help fund the services of schools, 县, 城市, 乡, 特别行政区. The state also collects property tax from certain seasonal and commercial properties.

One of the challenges of trying to understand this system is the complex array of terms involved. A glossary at the end of the page has short definitions of key terms.

评估及分类

财产税制度是一个连续的循环, but it effectively begins with local assessors estimating property market values. 估价员试图根据当前的市场情况确定每一块房产的大致售价.

A property class is also assigned to each parcel of property based on the use of the property. 例如, property that is owner-occupied as a personal residence is classified as a residential homestead.

这种分类很重要，因为明尼苏达州的制度为每一类财产分配了一个权重. Generally, properties associated with income production (e.g., commercial and 工业 properties) have a higher classification weight than other properties.

The tax capacity of each parcel is a percentage of each parcel’s market value.

那就是: [parcel market value] * [class rate] = [parcel tax capacity]

例如, a $75,000 home classified as a residential homestead has a class rate of 1.因此纳税能力是75000美元x .01 or $750.

View class rates on the Minnesota House Research Department website

当地征税

The next step is to determine each local unit of government’s property tax levy. 每年, 这个城市, 县, 学区, 任何特别财产税机关都必须在12月6日前确定下一年要征收多少财产税. 28.

对城市, the property tax levy is set after the consideration of all other revenues, 包括地方澳门网络娱乐游戏平台援助(LGA)等国家援助.

那就是: [city budget] – [all non-property tax revenues] = [city levy]

For many 城市 within the seven-县 Twin Cities metropolitan and on the Iron Range, 这些税收是由来自大都市和范围地区财政差异计划的财产税收入减少的.

查看有关财政差距计划的信息

View the latest fiscal disparities data for metro and Iron Range 城市

地方税率

地方澳门网络娱乐游戏平台不设定税率. The tax rate is a function of the levy and the total tax base. 计算当地税率, a 县 must determine the total tax capacity to be used for spreading the levies. 县:

• Aggregates the tax capa城市 of all parcels within 这个城市.
• 由于并非所有的税收能力都可用于一般税收目的，因此对该总额进行了若干调整.

The result of this calculation is the taxable tax capacity, 哪一个是用来确定地方税率的.

县计算城市税率的方法是用城市税(减去财政差异分配税)除以城市税, (如适用)按应税纳税能力计算.

那就是: [city levy] / [taxable tax capacity] = [city tax rate]. 税率以百分比表示.

This same calculation is completed for the 县 based on the 县’s levy and tax base, 学区, 以及所有特别税务机关. 所有税务机关对单一财产征收的税率总和就是地方总税率. 该县使用地方总税率来确定每一块房产的总体税负.

包裹税计算

每个地块的财产税账单由该地块的税收能力乘以地方总税率确定.

那就是: [parcel tax capacity] * [total local tax rate] = [tax capacity tax bill]

The tax statement for each individual parcel itemizes the taxes for the 县, 直辖市, 学区, 以及任何特别的税务机关.

使税收计算复杂化, voter-approved referenda levies are applied to the market value of each parcel, 无纳税能力. 结果是, 每个相同价值的包裹, 不管房产的用途如何, 缴纳相同数额的公民投票税(某些农业和季节性娱乐财产除外), 免征全民公决税).

那就是:

• [parcel market value] * [market value tax rate] = [market value tax bill]
• [tax capacity tax bill] + [market value tax bill] = [total tax bill]

Typically, only a handful of 县 and 城市 collect these referenda levies. 大多数学区都是这样做的.

州财产税

国家对所有商业商品征收财产税, 工业, 季节性休闲, 以及实用不动产. 所得款项存入国家普通基金.

财产税抵免

Several tax credits for various types of properties are available in certain instances. 这些金额从每个包裹的总税收中减去，以确定个人所有者的净税单. Minnesota provides additional property tax relief directly to individual homeowners, 小屋主人, and renters through the circuit breaker and the targeting refund programs.

View details on state homeowner property tax relief programs

财产税错综复杂

计算财产税的技术细节掩盖了财产税系统的许多其他复杂之处.

Over time, the system has become more complex and difficult for taxpayers to understand. 地方官员必须经常解释该制度是如何运作的，并且只能控制地方的征税决定. They have no direct ability to modify the overall structure of the tax system.

在过去的几年里，许多社区都经历了这样的情况:个人财产税的增长速度远远快于当地澳门网络娱乐游戏平台部门认证的税收增长速度.

更改为估计市场价值

导致单个包裹的税收增加的最常见因素是包裹的估计市场价值的变化. 地方税收没有任何变化, a property owner can experience a tax increase due almost exclusively to any valuation increase.

对分类制度进行立法改革

The Legislature sometimes makes changes the classification system. 分类制度的改变可以将财产税负担从一种财产转移到另一种财产.

州援助计划的立法变化也会影响财产税所需的收入. 立法机关经常改变地方澳门网络娱乐游戏平台津贴的分配公式，并调整可用的资金总额. 2023年立法机关对地方澳门网络娱乐游戏平台的分配公式进行了一些修改，并将2024年及以后的城市拨款总额增加到6.44亿美元.

经济因素

经济因素可能影响广泛的财产类别，也可能影响个别财产的整体税收变化. 例如, 在20世纪90年代初，大都市区经历了商业和工业地产估值的大幅下降. 这些估值下降将税收从商业和工业财产转移到所有其他类型的财产. Valuation declines also may have accentuated the levy changes by local units of government.

征税范围

最近由立法机关制定的征费限制也会影响地方的征费决定, the 2013 Legislature implemented one-year levy limits for taxes payable in 2014 for 城市 over 2,人口500人.

术语词汇表

• 断路器: 一项由国家支付的房产税退税计划，针对那些缴纳与收入不成比例的房产税的房主. 租房者也可以使用类似的程序.
• 类: 州法律规定的市场价值的百分比，该百分比规定了财产的纳税能力，并受财产税的约束.
• 财政差异方案: 双子城大都市区和铁山脉的地方澳门网络娱乐游戏平台单位参与了财产税税基共享计划. 在这两个项目下, 每个城市和乡镇的商业和工业地产价值增长的一部分将贡献给一个税基共享池. 然后，每个城市和乡镇根据每个城市的市场价值和人口，从资产池中获得财产价值的分配. 查看有关财政差距计划的信息.
• 宅基地市值排除(HMVE): Eligible homesteads will pay property taxes on only a portion of the value of their homes. 最大排除, 价值的40%, 发生在家里价值$95,随着房屋价值的增长而逐步取消. 查看有关宅基地市场价值排除的信息.
• 地方澳门网络娱乐游戏平台援助(LGA)州澳门网络娱乐游戏平台为城市和乡镇提供的收入分成计划，旨在为财产税提供另一种选择. LGA is distributed using different formulae for 城市 over 2,500 and 城市 under 2,500. 这些公式包括人口等因素, 人口变化, 以及1940年以前建造的家庭的比例. 查看当地澳门网络娱乐游戏平台援助如何运作的信息.
• 地方税率: The rate used to compute taxes for each parcel of property. 地方税率的计算方法是将核定征收率(扣除财政差距、分配征收率和减少差距后)除以应税税额.
• 市场价值: An assessor’s estimate of what property would be worth on the open market if sold. 市场价值设定在1月8日. 税前一年的2个月.
• 房地产类: The classification assigned to each parcel of property based on the use of the property. 例如, owner-occupied residential property is classified as homestead.
• 物业税征收: 由地方澳门网络娱乐游戏平台单位征收的税. 该税是在12月10日左右征收的. 28 of the year preceding the year the levy will be paid by taxpayers.
• 针对退款: 一个州为房产税增加超过12%的房主支付房产税退税. 类似的项目也适用于客舱所有者.
• 税收能力: The valuation of property based on market value and statutory class rates. The property tax for each parcel is based on its tax capacity.
• 总纳税能力: The amount computed by first totaling the tax capa城市 of all parcels of property within a city. 调整财政差距, 税收增加, 电力线价值的一部分被计入这一总额，因为并非所有的税收能力都可用于一般税收目的.
• Truth-in-taxation: The “taxation and notification law” which requires local governments to set estimated levies, 告知纳税人相关影响, 并宣布哪些定期召开的议会会议将讨论预算和征税问题. 纳税人的意见是在那次会议上提出的.

澳门网络娱乐游戏平台

查看有关 支付市政服务费用