Limited Market Value Report 2003 Assessment Year This report is available on the web at http://www.taxes.state.mn.us/taxes/legal_policy/index.shtml Minnesota Department of Revenue Tax Research Division March 1, 2004
March 1, 2004 To the members of the Legislature of the State of Minnesota: I am pleased to transmit to you the Limited Market Value Report for taxes payable 2004, undertaken by the Department of Revenue in response to Laws of Minnesota for 1993, Chapter 375, Article 5, Section 42 regarding the market value exclusion under Minnesota Statutes, Section 273.11, Subdivision 1a. The report provides summary and municipal tables on the market value limitation exclusion for farm, residential and seasonal recreational residential property. The market value exclusion for this limitation for taxes payable 2004 sums to $34,862,264,559 at the statewide level, or 10.8 percent of the total taxable market value of the limited classes of property. Sincerely, Daniel A. Salomone Commissioner
Mandate Information This report on limited market value is mandated by Laws of Minnesota for 1993, Chapter 375, Article 5, Section 42. In response to Minnesota Statutes, Section 3.197, the total cost of this report is $2,600.
Executive Summary This report presents information on the limited market value of farm, residential and seasonal recreational residential property for assessment year 2003, taxes payable 2004, as mandated by Laws of Minnesota for 1993, Chapter 375, Article 5, Section 42. The total market value limitation for taxes payable 2004 is $34,862,264,559. This compares to $30,879,740,466 in taxes payable 2003, $20,961,007,763 in taxes payable 2002, $10,573,691,372 in taxes payable 2001, $5,621,821,611 in taxes payable 2000, $3,389,506,961 in taxes payable 1999, $2,529,034,086 in taxes payable 1998, $2,045,660,418 in taxes payable 1997, $1,615,639,650 in taxes payable 1996, $1,047,762,545 in taxes payable 1995, and $669,050,104 in payable 1994. The payable 2004 limitation is 10.8 percent of statewide market value of limited property classes. Market Value Limitation, Pay 1995-2004 $40 $35 $30 $30.880 $34.862 ($ Billions) $25 $20 $15 $10 $5 $1.048 $1.616 $2.046 $2.529 $3.390 $5.622 $10.574 $20.961 $0 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 Taxes Payable Year
Introduction In 1993, the legislature established a limitation on annual increases in the market values of farm, residential, and seasonal recreational residential property, effective for taxes payable 1994. The 1993 legislation authorized the limitation to the 1998 assessment year, but in 1994 the legislature set the 1997 assessment year (taxes payable 1998) as the final year. The 1997 legislature extended the limitation to assessment year 2001. The 1997 legislature also changed the onethird factor to one-fourth in the alternative method of calculating the limitation. The 1999 legislature changed the 10% limit to 8.5%, and lowered the one-fourth factor to 15%. The 2001 legislature introduced a phase-out plan. The 8.5% limit will rise to 10% in assessment year 2002, 12 % in assessment year 2003, and 15% in assessment years 2004 to 2006. The 15% difference factor will rise to 20% in assessment year 2003, 25% in assessment year 2004, 33% in assessment year 2005, and to 50% in assessment year 2006. For assessment year 2007, all property will be at full estimated market value. In response to the mandate in Laws of Minnesota for 1993, Chapter 375, Article 5, Section 42 this is the eleventh annual report on the total value excluded from taxation by the limitation law for each property type in each city or township. This report provides in Appendix A the mandated table for taxes payable in 2004 of excluded value by property type for each city or township. The report also summarizes the effects of the limit at the statewide and regional levels, including the change in percentage distribution of the market values of all property types subject to the limit. Cities or townships with the largest percentage reductions under the limit are shown in rank order. The sources of information for the summary are the 2003 fall mini-abstract of assessment and the 2003 final abstract of assessment (reporting taxable market values after the limitation reduction and other property value exclusions). Each county assessor submitted these abstracts to the Department of Revenue. The limitation amounts by type of property were obtained from data listed on the mini-abstract. How Does the Limit Actually Work? The limitation provision in Section 273.11, Subd. 1a excludes from taxation any annual increase in the market value of favored property that exceeds the larger of 12 percent of the prior year s taxable market value or 20% of the difference between the current estimated market value and the prior year s taxable market value. The term taxable market value for pay 2004 means the estimated full market value after reductions for the green acres exclusion in Section 273.111, the exclusion of value for improvements to homes under the This Old House legislation in Section 273.11, Subd. 16, the exclusion of value for the open space law in section 273.112, and the limited market value exclusion. The estimated market value for pay 2004 is the value prior to these reductions, but excludes the value of new improvements. As Figure 1 shows, the maximum market value is first determined by increasing the previous year s taxable market value by 12 percent or by taking 20 of the increase in value. The limited market value then is the greater of the two maximum market values. The limit applies to farm, residential and 1
Figure 1 Limited Market Value Determination Examples Estimated Market Value Comparison Examples A B C 1) 2003 Taxes Payable Market Value $ 100,000 $ 100,000 $ 100,000 2) 2004 Taxes Payable Estimated Market Value * $ 105,000 $ 125,000 $ 200,000 3) Market Value Increase (2-1) $ 5,000 $ 25,000 $ 100,000 Percentage Increase 5.0% 25.0% 100.0% Maximum Market Value Determination 4) 112% of 2003 Taxes Payable Market Value (1 x 112%) $ 112,000 $ 112,000 $ 112,000 5) 2003 Taxes Payable Market Value Plus 20% of Estimated Market Value Increase [(1 + (3 x 20%)] $ 101,000 $ 105,000 $ 120,000 6) 2004 Taxes Payable Maximum Market Value (Greater of 4 or 5) $ 112,000 $ 112,000 $ 120,000 Limited Market Value Determination 7) 2004 Taxes Payable Limited Market Value (Lesser of 2 or 6) $ 105,000 $ 112,000 $ 120,000 Percentage Increase 5.0% 12.0% 20.0% Example A: Limitation does not apply. Example B: 12 percent limitation applies. Example C: 20 percent limitation applies. * Excluding the value of new improvements for pay 2004. 2
seasonal recreational residential (non-commercial) properties for assessment years 1993 to 2006 (taxes payable 1994 to 2007). Timberland is included in farm non-homestead. All rental housing with three or fewer units is included as residential non-homestead property. New ownership of a previously limited parcel does not change the market value limitation. New improvements, whether to land or structures, are excluded from the limit calculation in the year in which the new improvements become taxable, but thereafter become part of the estimated market value used in determining the market value limitation in subsequent years. Limitation does not continue to apply when a property class changes from a favored class to a non-favored class. 1 Also note that the exclusions in law for platted vacant land, green acres and This Old House take precedence over the limited market value law and are calculated without taking into account the limitation reduction. 2 Statewide and Regional Limitation Amounts by Property Class The total limitation reduction statewide for taxes payable 2004 is $34,862,264,559. As Table 1 shows, the percentage reduction in the value of favored classes at statewide and regional levels is increasingly significant. In percentage terms, the limit reduced the value of seasonal recreational residential property most (25.1 percent statewide) and residential homestead property least (8.95 percent statewide). Regionally, the limit reduced the market value of favored classes less in Greater Minnesota (10.15 percent) than in the metro area (11.31 percent). Most of the limitation in dollar terms occurs in the metro region, and the limit affects residential homestead property more than other property classes. Market values in the metro region were cut by over $20.4 billion (58.6 percent of the statewide reduction). The reduction to residential homestead property statewide was $21.3 billion, and approximately $4.6 billion of this reduction is in the Greater Minnesota region. Table 2 provides a percentage distribution of the total limitation by region and property type. Looking at shares of the total limitation reduction in each major region, residential homestead reductions predominate. homestead reductions account for 81.8 percent of the total reductions in the metro area and 32.0 percent in the Greater Minnesota region. Statewide Changes in Distribution of Market Values Among Property Classes As Table 3 shows, the statewide distribution of taxable market value changed for taxes payable in 2004 to favor most limited classes of property, but in percentage terms the changes are relatively small. The limit reduced the shares of total market value most for residential homestead property, from 59.79 percent to 59.65 percent of total market value. The shares for 1 Memo from Michael P. Wandmacher to all county assessors, June 23, 1993, pp. 3-4. 2 Minnesota Department of Revenue, Supplement to the Instructions for Limits on Increases to Estimated Market Value, 1994. 3
Table 1 Market Value Limitation by Property Type Statewide and Regional Totals Metro Area Taxable Market Taxable Market Value before Value after Total Percent Limitation Limitation Limitation Reduction Farm Homestead $ 3,039,385,754 $ 2,187,769,110 $ 851,616,644 28.02 % Farm Non-Homestead 1,339,962,756 719,904,800 620,057,956 46.27 Timberland 9,620,900 7,538,100 2,082,800 21.65 Total Farm $ 4,388,969,410 $ 2,915,212,010 $ 1,473,757,400 33.58 % Seasonal Recreational $ 292,746,760 $ 219,499,560 $ 73,247,200 25.02 % Homestead $ 164,193,091,585 $ 147,477,578,567 $ 16,715,513,018 10.18 % Non-Homestead 11,958,874,442 9,775,363,360 2,183,511,082 18.26 Total $ 176,151,966,027 $ 157,252,941,927 $ 18,899,024,100 10.73 % Total $ 180,833,682,197 $ 160,387,653,497 $ 20,446,028,700 11.31 % Greater Minnesota Farm Homestead $ 35,117,666,353 $ 31,169,629,150 $ 3,948,037,203 11.24 % Farm Non-Homestead 10,520,630,723 9,456,995,900 1,063,634,823 10.11 Timberland 1,116,601,800 862,563,400 254,038,400 22.75 Total Farm $ 46,754,898,876 $ 41,489,188,450 $ 5,265,710,426 11.26 % Seasonal Recreational $ 14,649,648,400 $ 10,972,319,320 $ 3,677,329,080 25.10 % Homestead $ 74,052,748,631 $ 69,441,398,663 $ 4,611,349,968 6.23 % Non-Homestead 6,592,515,465 5,730,669,080 861,846,385 13.07 Total $ 80,645,264,096 $ 75,172,067,743 $ 5,473,196,353 6.79 % Total $ 142,049,811,372 $ 127,633,575,513 $ 14,416,235,859 10.15 % Statewide Farm Homestead $ 38,157,052,107 $ 33,357,398,260 $ 4,799,653,847 12.58 % Farm Non-Homestead 11,860,593,479 10,176,900,700 1,683,692,779 14.20 Timberland 1,126,222,700 870,101,500 256,121,200 22.74 Total Farm $ 51,143,868,286 $ 44,404,400,460 $ 6,739,467,826 13.18 % Seasonal Recreational $ 14,942,395,160 $ 11,191,818,880 $ 3,750,576,280 25.10 % Homestead $ 238,245,840,216 $ 216,918,977,230 $ 21,326,862,986 8.95 % Non-Homestead 18,551,389,907 15,506,032,440 3,045,357,467 16.42 Total $ 256,797,230,123 $ 232,425,009,670 $ 24,372,220,453 9.49 % Total $ 322,883,493,569 $ 288,021,229,010 $ 34,862,264,559 10.80 % 4
Table 2 Market Value Limitation Shares by Region Total Share of Share of Property Type Limitation Region State Metro Area Farm Homestead $ 851,616,644 4.2 % 2.4 % Farm Non-homestead 620,057,956 3.0 1.8 Timberland 2,082,800 0.0 0.0 Total Farm $ 1,473,757,400 7.2 % 4.2 % Seasonal Recreational $ 73,247,200 0.4 0.2 Homestead $ 16,715,513,018 81.8 % 47.9 % Non-homestead 2,183,511,082 10.7 6.3 Total $ 18,899,024,100 92.4 % 54.2 % Total $ 20,446,028,700 100.0 % 58.6 % Greater Minnesota Farm Homestead $ 3,948,037,203 27.4 % 11.3 % Farm Non-homestead 1,063,634,823 7.4 3.1 Timberland 254,038,400 1.8 0.7 Total Farm $ 5,265,710,426 36.5 % 15.1 % Seasonal Recreational $ 3,677,329,080 25.5 10.5 Homestead $ 4,611,349,968 32.0 % 13.2 % Non-homestead 861,846,385 6.0 2.5 Total $ 5,473,196,353 38.0 % 15.7 % Total $ 14,416,235,859 100.0 % 41.4 % Statewide Farm Homestead $ 4,799,653,847 13.8 % Farm Non-homestead 1,683,692,779 4.8 Timberland 256,121,200 0.7 Total Farm $ 6,739,467,826 19.3 % Seasonal Recreational $ 3,750,576,280 10.8 Homestead $ 21,326,862,986 61.2 % Non-homestead 3,045,357,467 8.7 Total $ 24,372,220,453 69.9 % Total $ 34,862,264,559 100.0 % 5
Table 3 Change in Statewide Distribution of Real and Personal Market Values (in thousands) Caused by the Limited Market Value Law Taxable Taxable Market Value Market Value Before Percent After Percent Change in Limitation Of Total Limitation Of Total Percent Farm Homestead $ 38,152,217 9.57 % $ 33,357,398 9.17 % -0.40 % Farm Non-homestead and Timberland 12,985,722 3.26 11,047,003 3.04-0.22 Seasonal Recreational 14,942,395 3.75 11,191,819 3.08-0.67 Homestead 238,245,942 59.79 216,918,977 59.65-0.13 Non-homestead 18,551,319 4.66 15,506,032 4.26-0.39 Apartment 16,739,564 4.20 16,739,564 4.60 0.40 Seasonal Commercial 890,029 0.22 890,029 0.24 0.02 Commercial/Industrial 49,782,556 12.49 49,782,556 13.69 1.20 Public Utility 3,231,650 0.81 3,231,650 0.89 0.08 Mineral 2,360 0.00 2,360 0.00 0.00 Railroad 496,105 0.12 496,105 0.14 0.01 Personal 4,468,926 1.12 4,468,926 1.23 0.11 Total Real and Personal $ 398,488,785 100.00 % $ 363,632,419 100.00 % 0.00 % 6
farm, seasonal recreational, and residential non-homestead property also declined, while shares for apartment, commercial, industrial and public utility property increased. Changes from Pay 2003 to 2004 As noted above, the total limitation reduction increased statewide from $30.88 billion for taxes payable 2003 to $34.86 billion for payable 2004, an annual growth of $3.98 billion or 13 percent. As Table 4 shows, the percentage increase in the exclusion was more rapid in the Greater Minnesota area. The metro area exclusion increased by 5.8 percent, compared to a 24.8 percent increase in Greater Minnesota. In dollar terms, the exclusion increased by $2.86 billion in Greater Minnesota, and by $1.12 billion in the metro area. Statewide and Regional Changes in Distribution of Net Tax Amounts Among Property Classes As Table 5 shows, the statewide distribution of net tax changed for taxes payable in 2004, reducing the tax burden for the limited classes of property. The non-limitation simulation holds the state levy constant, allows the market value credits to change, and allows TIF levies to decrease with the lower tax rates in areas with commercial property. In percentage terms the largest reduction in total tax burden occurred in noncommercial seasonal recreational residential property, a 15.27 percent decrease statewide. In terms of net tax dollar amounts the tax burden shift is most evident in the statewide reduction in the residential property tax burden by $36.9 million, and the increase in the commercial/industrial property tax burden by $84.2 million. This increase in net tax on commercial/industrial property raises policy issues since Minnesota already has some of the highest commercial/industrial taxes in the nation. In Greater Minnesota, the largest reduction in net tax in both percentage terms (15.16%) and in dollar terms ($24.4 million) is in noncommercial seasonal recreational residential property. This contrasts to the metro area where the largest percentage decrease is 41.9% for farm nonhomestead property. 7
Table 4 Change in Market Value Limitation by Property Type Statewide and Regional Totals Taxes Payable 2003 and 2004 Metro Area Pay 2003 Pay 2004 Change in Total Total Total Percent Property Type Limitation Limitation Limitation Change Farm Homestead $ 567,696,111 $ 851,616,644 $ 283,920,533 50.0 % Farm Non-homestead 474,649,089 622,140,756 147,491,667 31.1 Total Farm $ 1,042,345,200 $ 1,473,757,400 $ 431,412,200 41.4 % Seasonal Recreational 62,458,700 73,247,200 10,788,500 17.3 Homestead $ 16,563,189,038 $ 16,715,513,018 $ 152,323,980 0.9 % Non-homestead 1,656,486,097 2,183,511,082 527,024,985 31.8 Total $ 18,219,675,135 $ 18,899,024,100 $ 679,348,965 3.7 % Total $ 19,324,479,035 $ 20,446,028,700 $ 1,121,549,665 5.8 % Greater Minnesota Farm Homestead $ 2,586,007,435 $ 3,948,037,203 $ 1,362,029,768 52.7 % Farm Non-homestead 863,320,710 1,317,673,223 454,352,513 52.6 Total Farm $ 3,449,328,145 $ 5,265,710,426 $ 1,816,382,281 52.7 % Seasonal Recreational 2,957,576,100 3,677,329,080 719,752,980 24.3 Homestead $ 4,530,398,366 $ 4,611,349,968 $ 80,951,602 1.8 % Non-homestead 617,958,820 861,846,385 243,887,565 39.5 Total $ 5,148,357,186 $ 5,473,196,353 $ 324,839,167 6.3 % Total $ 11,555,261,431 $ 14,416,235,859 $ 2,860,974,428 24.8 % Statewide Farm Homestead $ 3,153,703,546 $ 4,799,653,847 $ 1,645,950,301 52.2 % Farm Non-homestead 1,337,969,799 1,939,813,979 601,844,180 45.0 Total Farm $ 4,491,673,345 $ 6,739,467,826 $ 2,247,794,481 50.0 % Seasonal Recreational 3,020,034,800 3,750,576,280 730,541,480 24.2 Homestead $ 21,093,587,404 $ 21,326,862,986 $ 233,275,582 1.1 % Non-homestead 2,274,444,917 3,045,357,467 770,912,550 33.9 Total $ 23,368,032,321 $ 24,372,220,453 $ 1,004,188,132 4.3 % Total $ 30,879,740,466 $ 34,862,264,559 $ 3,982,524,093 12.9 % 8
Table 5 Change in Distribution of Real and Personal Net Taxes Caused by the Limited Market Value Law Net Tax Net Tax Before Percent After Percent Change in Percent Metro Area Limitation Of Total Limitation Of Total Net Tax Change (000's) (000's) (000's) Farm Homestead $19,392 0.56 % $14,342 0.41 % ($5,050) -26.04% Farm Non-homestead 11,788 0.34 6,847 0.20 (4,941) -41.92% Total Farm $31,180 0.90 % $21,189 0.61 % ($9,991) -32.04% Timberland 80 0.00 69 0.00 (11) -13.75% Seasonal Recreational 3,792 0.11 3,048 0.09 (744) -19.62% Homestead 1,747,228 50.21 1,698,985 48.54 (48,243) -2.76% Non-homestead 148,394 4.26 133,827 3.82 (14,567) -9.82% Apartment 196,827 5.66 219,341 6.27 22,514 11.44% Commercial/Industrial < 150,000 $95,600 2.75 % $100,910 2.88 % $5,310 5.55% Commercial/Industrial > 150,000 1,155,238 33.19 1,215,234 34.72 59,996 5.19% Total Commercial/Industrial $1,250,838 35.94 % $1,316,144 37.60 % $65,306 5.22% Seasonal Commercial 1,152 0.03 1,239 0.04 87 7.55% Public Utility 23,755 0.68 25,093 0.72 1,338 5.63% Mineral - 0.00-0.00-0.00% Railroad 5,673 0.16 6,041 0.17 368 6.49% Personal 71,254 2.05 75,489 2.16 4,235 5.94% Total Real and Personal $3,480,173 100.00 % $3,500,465 100.00 % $20,292 0.58% 9
Table 5 (Continued) Change in Distribution of Real and Personal Net Taxes Caused by the Limited Market Value Law Net Tax Net Tax Before Percent After Percent Change in Percent Greater Minnesota Limitation Of Total Limitation Of Total Net Tax Change (000's) (000's) (000's) Farm Homestead $191,906 10.25 % $180,982 9.69 % ($10,924) -5.69% Farm Non-homestead 97,788 5.22 92,006 4.93 (5,782) -5.91% Total Farm $289,694 15.47 % $272,988 14.62 % ($16,706) -5.77% Timberland 10,180 0.54 9,066 0.49 (1,114) -10.94% Seasonal Recreational 160,904 8.59 136,506 7.31 (24,398) -15.16% Homestead 710,247 20.41 721,601 20.61 11,354 1.60% Non-homestead 81,086 2.33 76,684 2.19 (4,402) -5.43% Apartment 51,211 2.73 54,020 2.89 2,809 5.49% Commercial/Industrial < 150,000 $123,058 6.57 % $129,273 6.92 % $6,215 5.05% Commercial/Industrial > 150,000 287,947 15.38 300,576 16.10 12,629 4.39% Total Commercial.Industrial $411,005 21.95 % $429,849 23.02 % $18,844 4.58% Seasonal Commercial 8,820 0.47 9,928 0.53 1,108 12.56% Public Utility 68,653 3.67 71,789 3.84 3,136 4.57% Mineral 111 0.01 118 0.01 7 6.31% Railroad 11,025 0.59 11,629 0.62 604 5.48% Personal 69,855 3.73 73,255 3.92 3,400 4.87% Total Real and Personal $1,872,791 100.00 % $1,867,433 100.00 % ($5,358) -0.29% 10
Table 5 (Continued) Change in Distribution of Real and Personal Net Taxes Caused by the Limited Market Value Law Net Tax Net Tax Before Percent After Percent Change in Percent Statewide Limitation Of Total Limitation Of Total Net Tax Change (000's) (000's) (000's) Farm Homestead $211,298 3.95 % $195,324 3.64 % ($15,974) -7.56% Farm Non-homestead 109,576 2.05 98,853 1.84 (10,723) -9.79% Total Farm $320,874 5.99 % $294,177 5.48 % ($26,697) -8.32% Timberland 10,260 0.19 9,135 0.17 (1,125) -10.96% Seasonal Recreational 164,696 3.08 139,554 2.60 (25,142) -15.27% Homestead 2,457,475 70.61 2,420,586 69.15 (36,889) -1.50% Non-homestead 229,480 6.59 210,511 6.01 (18,969) -8.27% Apartment 248,038 4.63 273,361 5.09 25,323 10.21% Commercial/Industrial < 150,000 $218,658 4.08 % $230,183 4.29 % $11,525 5.27% Commercial/Industrial > 150,000 1,443,185 26.96 1,515,810 28.24 72,625 5.03% Total Commercial.Industrial $1,661,843 31.05 % $1,745,993 32.53 % $84,150 5.06% Seasonal Commercial 9,972 0.19 11,167 0.21 1,195 11.98% Public Utility 92,408 1.73 96,882 1.80 4,474 4.84% Mineral 111 0.00 118 0.00 7 6.31% Railroad 16,698 0.31 17,670 0.33 972 5.82% Personal 141,109 2.64 148,744 2.77 7,635 5.41% Total Real and Personal $5,352,964 100.00 % $5,367,898 100.00 % $14,934 0.28% 11
Pay 2004 Limitation Reductions at the City and Township Level The greatest degree of market value limitation at the city and township level occurred in sparsely populated areas of the state. Table 6 ranks cities and townships by the percentage of market value limitation for favored classes. As the table shows, the greatest degree of limitation occurred in northern and north central Minnesota, although a few southern cities and towns also rank highly. Appendix Tables A-1 and A-2 provide a detailed breakdown in county order of the limitation reductions for each favored class in each city and township in the state. 12
Table 6 Total Market Value Limitation and Reduction Percentage by City and Township With Greater Percent Reduction in Value Total Percent County Name Limitation Reduction Hubbard Thorpe Township 12,473,100 45.76% Hubbard Steamboat River Township 14,999,300 39.90% Chisago Shafer Township 42,147,700 37.11% St. Louis Unorg 13-NE 4,490,900 36.82% Pine Danforth Township 6,209,700 36.33% Pine Park Township 2,601,200 35.96% Hubbard Lake Hattie Township 5,480,100 35.88% St. Louis Eagles Nest Township 24,953,200 35.67% Kanabec Grasston 1,714,100 35.56% Chisago Amador Township 30,267,100 35.22% Pine Birch Creek Township 8,224,500 34.86% Wright Woodland Township 53,733,700 34.84% Becker Savannah Township 9,385,100 34.59% St. Louis Winton 1,830,800 34.49% Mille Lacs East Side Township 42,747,000 34.25% Lake Fall Lake Township 59,011,300 34.22% Cass Moose Lake Township 3,743,300 34.01% Cass Ottail Peninsula Township 8,358,000 33.74% Becker Forest Township 15,819,400 33.30% St. Louis Crane Lake Township 12,696,500 33.27% Cass Unorg 146-29 698,700 33.04% Lake Lake Co Unorg 15,043,700 33.00% Wright Franklin Township 125,102,500 32.92% Pine New Dosey Township 6,529,900 32.87% Itasca Unorg 147-27 102,100 32.85% Wright Middleville Township 36,235,800 32.85% Cass Unorg 142-29 2,418,600 32.82% St. Louis Leiding Township 15,553,700 32.78% Aitkin Seavey Township 2,702,300 32.59% Pine Bremen Township 9,006,800 32.57% Winona Wiscoy Township 16,853,000 32.35% Aitkin Pliny Township 3,484,800 32.25% Cass Rogers Township 9,829,600 32.25% Pine Bruno Township 5,766,200 32.03% Pine Wilma Township 4,909,400 31.86% Cass Meadow Brook Township 5,135,800 31.54% Itasca Unorg 62-27 427,900 31.48% Pine Fleming Township 4,480,300 31.48% Pine Arna Township 5,739,800 31.42% Cass Ansel Township 3,350,900 31.26% 13
Table 6 (Continued) Total Market Value Limitation and Reduction Percentage by City and Township With Greater Percent Reduction in Value Total Percent County Name Limitation Reduction Beltrami Unorg Winner 9,400 31.23% Houston Jefferson Township 5,880,600 31.21% Aitkin Unorg 48-27 1,629,600 31.05% Mille Lacs Bradbury Township 5,537,400 31.02% St. Louis Morcom Township 1,861,900 30.98% Crow Wing Emily 50,951,900 30.92% Aitkin Salo Township 2,280,200 30.90% Cass Ponto Lake Township 43,632,200 30.90% Pine Norman Township 7,516,700 30.86% Hubbard Clay Township 8,949,300 30.85% Cass Unorg 144-26 640,300 30.80% Crow Wing Pelican Township 53,188,900 30.69% Becker Wolf Lake Township 5,442,900 30.66% Aitkin Beaver Township 3,026,800 30.65% Hubbard Clover Township 8,364,700 30.63% Wright Victor Township 38,648,000 30.58% Aitkin Glen Township 26,272,200 30.54% Isanti North Branch Township 47,448,500 30.48% Morrison Pulaski Township 15,030,100 30.47% St. Louis Greenwood Township 105,244,600 30.31% Becker Two Inlets Township 10,854,000 30.01% Itasca Marcell Township 26,998,600 30.01% Isanti Maple Ridge Township 21,170,300 29.90% Lake Beaver Bay Township 24,160,500 29.88% St. Louis Kugler Township 2,928,200 29.79% Cass Pine Lake Township 21,350,700 29.77% Pine Kerrick Township 7,706,200 29.74% Hubbard Hart Lake Township 11,295,700 29.73% Pine Crosby Township 3,372,700 29.72% Becker Round Lake Township 10,897,800 29.71% St. Louis Unorg 10-Lake Verm 35,459,700 29.69% St. Louis Sturgeon Township 2,897,300 29.68% Cass Bungo Township 3,261,500 29.60% Pine Munch Township 7,220,000 29.56% Morrison Richardson Township 22,243,100 29.55% Kanabec Hillman Township 10,528,100 29.52% Aitkin Rice River Township 4,508,200 29.50% St. Louis Linden Grove Township 2,696,800 29.33% Kanabec Ford Township 6,593,100 29.26% Becker Eagle View Township 7,422,400 29.13% 14
Table 6 (Continued) Total Market Value Limitation and Reduction Percentage by City and Township With Greater Percent Reduction in Value Total Percent County Name Limitation Reduction Crow Wing Perry Lake Township 8,335,300 29.09% Carlton Cromwell 2,030,600 29.05% St. Louis Portage Township 6,978,400 29.02% Itasca Unorg 62-25 5,720,900 29.01% Lake Beaver Bay 3,588,700 28.93% Crow Wing Fairfield Township 16,226,200 28.92% Aitkin Turner Township 9,948,500 28.91% Itasca Unorg 62-26 1,286,800 28.91% Morrison Mt Morris Township 4,105,600 28.89% Hubbard Lakeport Township 30,423,900 28.84% Aitkin Mcgregor Township 1,794,800 28.80% Mille Lacs Lewis Township 2,064,400 28.75% Mille Lacs Bock 836,400 28.68% Pine Brook Park Township 9,345,600 28.59% Pine Royalton Township 23,399,400 28.59% Cass Unorg 144-28 523,400 28.45% Hubbard Akeley Township 17,068,600 28.45% Mille Lacs Mudgett Township 1,923,700 28.42% Aitkin White Pine Township 987,300 28.41% Isanti Oxford Township 23,373,500 28.38% Becker Maple Grove Township 10,122,200 28.34% Morrison Cushing Township 16,252,600 28.20% Cass Home Brook Township 5,002,400 28.18% Mahnomen Twin Lakes Township 2,527,300 28.18% Cass Backus 3,073,100 28.16% Crow Wing Wolford Township 12,419,200 28.16% Morrison Scandia Valley Township 79,633,500 28.14% Kanabec Peace Township 22,251,100 28.05% Cass Smokey Hollow Township 3,229,200 28.01% Aitkin Unorg 49-27 2,997,100 28.00% Chisago Sunrise Township 47,517,100 27.98% St. Louis Breitung Township 25,911,900 27.96% Wright Buffalo Township 56,008,800 27.95% Cass Bull Moose Township 2,055,800 27.83% Isanti Stanchfield Township 24,726,200 27.83% Hubbard Crow Wing Lake Township 23,594,000 27.73% Kanabec Pomroy Township 9,375,400 27.62% Becker Toad Lake Township 11,556,800 27.57% Mille Lacs Wahkon 6,342,200 27.57% St. Louis Beatty Township 46,076,600 27.55% 15
Table 6 (Continued) Total Market Value Limitation and Reduction Percentage by City and Township With Greater Percent Reduction in Value Total Percent County Name Limitation Reduction Isanti Spencer Brook Township 40,283,700 27.49% Wright Albion Township 35,811,500 27.48% Morrison Leigh Township 5,599,500 27.44% Cass Birch Lake Township 33,912,100 27.43% Cass Unorg 145-29 635,800 27.42% Cass Woodrow Township 69,759,200 27.40% Cass Maple Township 6,630,500 27.38% Pine Mission Creek Township 11,511,600 27.34% Lake Stony River Township 9,183,500 27.28% Crow Wing Ideal Township 159,026,900 27.26% Pine Dell Grove Township 17,937,800 27.26% Crow Wing Ross Lake Township 15,917,900 27.21% Wright Rockford Township 89,658,600 27.17% Sibley Jessenland Township 18,066,400 27.16% Wright Marysville Township 49,179,500 27.12% Winona Pleasant Hill Township 16,269,200 27.11% Cass Gould Township 5,620,600 27.04% 16
APPENDIX A Market Value Limitations And Percentage Reductions, By City And Township
Table A-1 Total Market Value Limitation and Reduction by City and Township Farm Homestead, Farm Non-Homestead, and Seasonal Recreational Property AITKIN Seasonal Farm Farm Non- Homestead Percent Homestead Percent Recreational Percent Aitkin Township 2,534,500 22.05% 814,900 29.87% 5,233,300 29.64% Ball Bluff Township 378,200 7.97% 23,700 5.67% 1,856,100 26.36% Balsam Township 67,100 12.45% 51,900 18.24% 345,800 25.69% Beaver Township 261,800 22.97% 76,900 32.01% 863,300 30.81% Clark Township 1,489,600 22.66% 427,000 37.97% 422,500 33.91% Cornish Township 41,900 4.08% 1,000 0.32% 915,500 25.67% Farm Island Township 337,000 5.38% 74,900 5.25% 12,949,600 16.27% Fleming Township 333,200 6.83% 126,000 8.76% 12,224,400 28.21% Glen Township 2,226,300 23.13% 196,900 27.35% 15,703,400 33.97% Haugen Township 272,700 8.12% 7,800 1.91% 1,655,000 22.19% Hazelton Township 339,200 8.03% 159,300 18.71% 21,699,780 28.03% Hill Lake Township 182,600 5.26% 12,700 7.16% 1,788,100 21.27% Idun Township 1,576,100 25.28% 292,300 29.42% 1,634,100 26.87% Jevne Township 554,500 15.37% 110,200 16.93% 2,958,900 24.54% Kimberly Township 1,296,900 17.99% 151,700 18.66% 1,225,300 22.25% Lakeside Township 216,400 4.14% 16,900 2.49% 8,530,000 24.45% Lee Township 512,000 18.32% 150,200 36.27% 288,200 32.75% Libby Township 113,400 10.42% 13,000 2.12% 744,200 21.46% Logan Township 641,300 10.20% 149,000 14.48% 513,500 17.45% Macville Township 92,500 4.51% 19,700 7.68% 201,400 15.21% Malmo Township 433,900 10.35% 129,800 15.28% 4,522,700 21.40% Mcgregor Township 644,700 30.89% 284,600 30.77% 154,500 27.70% Morrison Township 1,126,000 20.70% 540,800 29.71% 391,400 21.93% Nordland Township 2,176,400 18.82% 409,100 30.31% 16,300,700 31.27% Pliny Township 1,296,500 27.87% 401,800 35.59% 664,500 38.24% Rice River Township 1,172,300 23.40% 117,800 28.92% 949,200 35.17% Salo Township 737,000 24.06% 354,000 37.40% 596,100 43.56% Seavey Township 493,300 26.80% 170,500 30.47% 598,400 33.08% Shamrock Township 65,100 7.28% 37,700 29.02% 50,094,600 26.62% Spalding Township 68,700 1.86% 8,400 1.73% 152,300 6.29% Spencer Township 1,438,300 16.59% 972,000 24.85% 463,900 27.86% Turner Township 44,600 14.82% 0 0.00% 7,199,600 30.38% Verdon Township 19,800 1.27% 9,700 2.73% 88,800 7.04% Wagner Township 653,600 8.68% 165,900 13.91% 6,560,100 30.36% Waukenabo Township 229,600 7.18% 300 0.43% 7,620,500 24.58% Wealthwood Township 17,900 0.75% 30,000 2.92% 4,901,900 28.36% White Pine Township 636,300 25.68% 64,000 37.87% 141,800 42.52% Williams Township 1,023,500 20.94% 245,000 38.01% 984,000 29.20% Workman Township 494,000 20.18% 390,100 20.44% 4,553,900 28.73% Milward Township 127,100 9.04% 21,700 6.43% 256,300 14.11% Unorg 45-24 28,800 7.85% 0 0.00% 96,900 15.51% Unorg 47-24 67,900 6.10% 0 0.00% 669,900 32.23% Unorg 48-27 404,300 36.24% 206,000 32.64% 560,700 32.42% Unorg 49-27 106,100 33.97% 33,300 32.36% 2,138,900 30.38% Unorg 50-25 16,900 3.02% 25,500 5.16% 34,100 12.15% Unorg 50-26 13,700 1.15% 16,600 5.88% 6,200 2.08% Unorg 50-27 700 0.30% 2,900 10.25% 0 0.00% Unorg 51-22 0 0.00% 0 0.00% 0 0.00% Unorg 51-25 9,400 5.12% 900 1.22% 4,400 10.76% Unorg 51-27 31,900 2.70% 13,700 6.71% 167,500 16.57% 18
Table A-1 (Continued) Total Market Value Limitation and Reduction by City and Township Farm Homestead, Farm Non-Homestead, and Seasonal Recreational Property Aitkin (Continued) Seasonal Farm Farm Non- Homestead Percent Homestead Percent Recreational Percent Unorg 52-22 15,000 2.60% 0 0.00% 14,900 8.89% Unorg 52-24 93,900 12.33% 0 0.00% 13,000 9.91% Unorg 52-25 5,800 2.69% 0 0.00% 63,500 14.95% Aitkin Co Unorg 10,300 1.29% 1,100 1.10% 21,100 5.45% Aitkin 1,500 12.84% 0 0.00% 47,100 11.43% Hill City 0 0.00% 0 0.00% 441,600 8.17% McGrath 0 0.00% 600 4.32% 2,200 23.66% McGregor 0 0.00% 0 0.00% 11,900 21.68% Palisade 900 10.77% 0 0.00% 19,700 18.55% Tamarack 7,400 1.68% 5,800 6.49% 18,200 12.00% TOTAL 27,180,300 7,535,600 203,279,380 ANOKA Burns Township 6,272,700 13.77% 2,770,700 34.99% 0 0.00% Columbus Township 1,381,200 9.28% 1,070,300 20.49% 480,300 18.94% Linwood Township 2,092,500 17.15% 651,200 34.56% 3,846,200 26.21% Anoka 0 0.00% 0 0.00% 0 0.00% Bethel 39,500 9.55% 0 0.00% 0 0.00% Andover 5,755,700 22.82% 1,451,000 32.09% 0 0.00% Centerville 67,400 21.82% 461,600 25.58% 0 0.00% Columbia Heights 0 0.00% 0 0.00% 0 0.00% Circle Pines 0 0.00% 0 0.00% 0 0.00% Fridley 0 0.00% 0 0.00% 0 0.00% Lexington 0 0.00% 0 0.00% 0 0.00% Coon Rapids 184,700 25.76% 45,600 19.06% 101,100 22.86% Ramsey 783,400 7.08% 930,300 25.30% 0 0.00% Lino Lakes 2,806,200 15.85% 4,087,400 31.26% 40,800 53.33% East Bethel 3,022,800 15.16% 1,790,700 29.92% 2,057,900 25.07% Hilltop 0 0.00% 0 0.00% 0 0.00% St Francis 1,698,000 15.73% 2,809,100 31.89% 296,100 40.09% Ham Lake 3,808,700 15.77% 1,986,000 31.37% 727,900 24.85% Oak Grove 3,998,800 17.49% 3,318,200 32.44% 664,000 18.34% Blaine 1,612,600 19.62% 2,135,400 32.26% 0 0.00% Spring Lake Park 0 0.00% 0 0.00% 0 0.00% TOTAL 33,524,200 23,507,500 8,214,300 BECKER Atlanta Township 63,876 0.46% 6,924 0.11% 0 0.00% Audubon Township 4,185,567 21.86% 614,433 21.82% 3,529,200 38.62% Burlington Township 4,035,500 26.14% 752,900 41.24% 1,163,200 28.25% Callaway Township 570,400 5.31% 215,500 9.79% 102,700 28.41% Carsonville Township 911,200 15.85% 897,500 26.96% 125,600 20.69% Cormorant Township 4,936,000 29.25% 1,095,000 36.07% 20,385,900 25.39% Cuba Township 46,600 0.32% 7,900 0.18% 300 37.50% Detroit Township 1,712,600 12.04% 712,100 31.31% 7,648,800 20.27% Erie Township 2,182,300 18.75% 522,500 38.47% 6,964,200 25.06% 19
Table A-1 (Continued) Total Market Value Limitation and Reduction by City and Township Farm Homestead, Farm Non-Homestead, and Seasonal Recreational Property BECKER (Continued) Seasonal Farm Farm Non- Homestead Percent Homestead Percent Recreational Percent Evergreen Township 2,210,538 16.00% 605,362 29.11% 22,800 16.79% Forest Township 217,100 16.68% 10,600 12.73% 11,668,700 36.36% Green Valley Township 3,243,806 24.78% 1,514,894 45.62% 1,692,900 36.08% Hamden Township 39,334 0.34% 14,366 0.37% 11,000 7.21% Height of Land Township 3,413,600 23.22% 478,800 42.23% 6,358,200 36.59% Holmesville Township 1,626,100 18.24% 670,500 36.14% 5,433,700 36.23% Lake Eunice Township 2,968,350 17.76% 2,017,950 39.02% 25,174,400 28.38% Lake Park Township 1,252,356 8.03% 392,244 10.32% 774,700 20.75% Lake View Township 1,459,400 16.89% 407,500 32.46% 14,426,900 17.24% Maple Grove Township 463,800 19.70% 41,100 17.34% 7,223,100 34.14% Osage Township 1,609,100 17.44% 1,519,300 23.14% 5,287,000 33.74% Pine Point Township 865,800 11.83% 778,600 21.33% 55,600 25.67% Riceville Township 18,500 0.14% 1,000 0.03% 0 0.00% Richwood Township 1,335,550 7.63% 555,550 15.50% 577,500 25.27% Round Lake Township 264,350 11.52% 286,150 21.50% 8,481,100 34.26% Runeberg Township 2,777,778 19.16% 1,126,022 33.56% 203,300 22.19% Savannah Township 1,075,100 26.62% 162,200 37.12% 4,932,700 46.42% Shell Lake Township 917,200 17.09% 436,000 30.58% 4,551,400 35.65% Silver Leaf Township 2,735,150 16.97% 482,550 38.98% 422,300 51.20% Spring Creek Township 23,600 0.19% 900 0.03% 0 0.00% Spruce Grove Township 1,987,300 12.58% 345,700 28.85% 25,900 6.82% Sugar Bush Township 1,360,350 23.53% 498,250 40.75% 3,659,200 28.58% Toad Lake Township 2,265,100 19.53% 766,300 34.36% 4,530,100 42.14% Two Inlets Township 1,225,500 21.50% 360,500 35.40% 5,875,400 38.57% Walworth Township 9,700 0.06% 0 0.00% 0 0.00% White Earth Township 198,200 2.39% 94,200 5.97% 441,600 64.40% Wolf Lake Township 2,993,600 31.57% 434,500 36.89% 889,000 42.02% Eagle View Township 24,900 55.91% 0 0.00% 5,702,000 32.55% Audubon 0 0.00% 83,900 57.78% 0 0.00% Callaway 0 0.00% 6,900 4.47% 0 0.00% Detroit Lakes 29,100 9.22% 41,500 2.42% 6,272,200 12.89% Frazee 29,100 16.37% 11,900 36.06% 80,300 51.44% Lake Park 6,900 4.04% 7,900 22.38% 0 0.00% Ogema 7,600 3.45% 2,700 4.21% 0 0.00% Wolf Lake 4,900 6.19% 0 0.00% 4,700 16.61% TOTAL 57,302,805 18,980,595 164,697,600 BELTRAMI Alaska Township 183,753 4.27% 31,947 10.64% 558,800 13.47% Battle Township 27,900 1.77% 2,100 1.72% 4,700 2.71% Bemidji Township 762,750 16.11% 136,950 16.75% 202,200 11.98% Benville Township 37,350 1.13% 9,250 0.97% 8,200 4.83% Birch Township 118,000 9.13% 800 10.00% 233,700 18.97% Unorg Brook Lake 84,850 23.51% 10,150 11.12% 529,000 15.33% Buzzle Township 661,400 8.81% 176,100 23.20% 203,200 18.44% Cormant Township 112,100 2.25% 95,500 9.06% 41,400 8.14% Durand Township 118,050 6.97% 136,250 25.04% 303,500 12.98% Eckles Township 351,050 6.15% 153,450 22.52% 19,600 8.55% 20
Table A-1 (Continued) Total Market Value Limitation and Reduction by City and Township Farm Homestead, Farm Non-Homestead, and Seasonal Recreational Property BELTRAMI (Continued) Seasonal Farm Farm Non- Homestead Percent Homestead Percent Recreational Percent Frohn Township 1,580,300 16.95% 808,800 51.98% 1,743,500 15.04% Grant Valley Township 613,100 8.20% 90,200 30.74% 222,400 20.45% Hagali Township 501,730 8.47% 177,270 28.63% 511,500 11.86% Hamre Township 18,000 2.77% 23,500 3.76% 92,600 14.15% Hines Township 272,700 3.98% 79,600 11.02% 937,700 24.75% Hornet Township 192,975 4.19% 95,525 13.54% 104,100 17.88% Jones Township 634,300 11.90% 114,600 26.07% 63,300 11.61% Kelliher Township 154,800 4.00% 49,200 17.37% 34,600 7.68% Lammers Township 1,499,400 10.90% 374,500 30.18% 43,500 35.42% Langor Township 296,405 4.79% 54,095 13.19% 124,900 27.47% Lee Township 6,360 0.51% 18,040 1.98% 9,500 10.58% Liberty Township 693,420 8.87% 83,980 11.47% 165,300 12.32% Maple Ridge Township 294,000 9.47% 50,400 20.11% 133,700 14.15% Minnie Township 18,700 5.46% 26,800 8.02% 184,300 16.56% Moose Lake Township 297,019 17.75% 4,481 10.70% 1,372,500 21.31% Nebish Township 388,900 4.70% 28,000 13.44% 132,700 10.02% Northern Township 277,650 7.90% 115,550 17.72% 1,569,700 6.25% Obrien Township 47,223 1.26% 93,377 4.83% 19,500 15.71% Port Hope Township 263,250 6.70% 83,850 16.97% 235,700 7.95% Quiring Township 22,700 1.23% 900 0.20% 48,400 14.43% Roosevelt Township 410,502 7.63% 182,798 18.48% 152,500 6.62% Shooks Township 251,000 3.74% 38,600 11.63% 36,200 9.96% Shotley Township 104,700 12.49% 50,400 19.57% 1,706,700 29.45% Spruce Grove Township 57,300 5.25% 45,800 11.09% 58,700 13.87% Steenerson Township 32,200 3.12% 7,800 2.52% 102,600 17.34% Sugar Bush Township 112,800 22.32% 8,300 32.42% 379,800 15.12% Summit Township 304,000 6.19% 93,300 19.49% 80,000 11.89% Taylor Township 115,400 9.05% 94,200 24.18% 561,200 17.65% Ten Lake Township 41,400 19.75% 24,500 15.30% 1,565,800 10.32% Turtle Lake Township 362,900 6.42% 101,600 22.46% 1,114,500 6.34% Turtle River Township 462,550 13.87% 11,450 8.09% 1,862,300 11.33% Woodrow Township 70,750 2.65% 23,550 7.21% 48,500 8.52% Waskish Township 7,000 0.52% 7,500 1.72% 1,237,100 18.67% Unorg # 1 0 0.00% 0 0.00% 0 0.00% Unorg # 2 0 0.00% 0 0.00% 0 0.00% Unorg Eland 69,400 9.87% 18,600 13.63% 104,400 25.01% Unorg Red Lake 11,900 4.67% 17,800 14.66% 58,200 12.51% Unorg Northwood 32,809 2.85% 16,091 3.24% 22,800 9.85% Unorg Yale 0 0.00% 0 0.00% 0 0.00% Unorg Winner 0 0.00% 0 0.00% 9,400 31.23% Unorg Big Grass 200 0.11% 48,400 13.33% 52,000 17.66% Unorg Redby 0 0.00% 0 0.00% 0 0.00% Bemidji 17,500 41.62% 100 7.69% 270,900 14.43% Blackduck 6,800 3.39% 0 0.00% 0 0.00% Funkley 3,000 2.82% 9,900 31.03% 13,100 22.74% Kelliher 21,500 2.02% 11,000 17.89% 0 0.00% Solway 23,000 8.92% 27,100 25.57% 0 0.00% Tenstrike 62,300 8.42% 1,600 15.09% 387,700 20.91% Turtle River 1,500 0.57% 0 0.00% 25,400 9.35% 21
Table A-1 (Continued) Total Market Value Limitation and Reduction by City and Township Farm Homestead, Farm Non-Homestead, and Seasonal Recreational Property BELTRAMI (Continued) Seasonal Farm Farm Non- Homestead Percent Homestead Percent Recreational Percent Wilton 49,600 15.45% 0 0.00% 22,700 17.94% TOTAL 13,162,146 3,965,554 19,726,200 BENTON Alberta Township 9,581,800 22.59% 1,154,300 37.41% 41,200 29.49% Gilmanton Township 8,376,100 20.12% 1,115,200 34.40% 9,600 18.15% Glendorado Township 8,389,050 19.38% 1,342,650 35.36% 144,900 27.91% Graham Township 9,601,800 22.12% 930,100 37.21% 0 0.00% Granite Ledge Township 8,418,200 26.32% 706,100 39.04% 389,700 36.67% Langola Township 6,471,300 19.19% 2,036,700 24.88% 525,500 14.17% Mayhew Lake Township 7,789,800 16.65% 837,300 34.78% 0 0.00% Maywood Township 9,550,000 21.46% 1,579,000 36.12% 18,300 30.91% Minden Township 8,567,200 22.04% 3,965,900 35.14% 97,600 41.51% St George Township 7,325,800 16.53% 1,680,900 35.90% 14,900 41.39% Sauk Rapids Township 2,101,100 24.29% 1,045,400 42.93% 53,000 8.14% Watab Township 3,066,700 22.26% 1,199,100 23.39% 1,094,700 13.09% Foley 5,900 17.31% 483,300 63.11% 0 0.00% Gilman 28,900 9.36% 35,300 34.68% 0 0.00% Rice 855,200 26.10% 785,200 44.99% 0 0.00% Ronneby 26,100 16.72% 1,100 27.50% 0 0.00% Sauk Rapids 0 0.00% 758,500 57.89% 6,800 43.04% Sartell 0 0.00% 469,500 51.30% 0 0.00% St Cloud 2,600 14.85% 466,200 47.55% 0 0.00% TOTAL 90,157,550 20,591,750 2,396,200 BIG STONE Akron Township 1,285,400 6.76% 247,400 5.24% 64,800 22.09% Almond Township 181,200 1.22% 5,300 0.15% 0 0.00% Artichoke Township 884,900 7.00% 445,200 10.71% 101,700 42.70% Big Stone Township 318,900 2.87% 34,600 0.87% 829,200 18.53% Browns Valley Township 223,000 1.22% 106,300 1.60% 0 0.00% Foster Township 403,500 3.08% 28,200 0.84% 1,705,000 25.72% Graceville Township 984,200 5.53% 297,500 6.37% 400 1.27% Malta Township 581,300 3.86% 183,300 3.58% 0 0.00% Moonshine Township 636,200 3.89% 209,500 2.54% 0 0.00% Odessa Township 782,200 8.35% 324,700 7.92% 15,400 4.85% Ortonville Township 211,900 4.23% 14,600 0.88% 3,200 6.71% Otrey Township 466,800 4.56% 298,600 6.72% 15,400 6.57% Prior Township 937,500 4.64% 232,200 3.02% 1,719,200 17.41% Toqua Township 612,400 4.68% 273,000 4.70% 5,600 11.72% Barry 5,200 2.46% 400 1.47% 0 0.00% Beardsley 0 0.00% 1,800 17.82% 0 0.00% Clinton 400 0.14% 300 0.62% 0 0.00% Correll 14,400 9.35% 1,500 7.39% 0 0.00% Graceville 8,400 1.93% 1,900 3.16% 0 0.00% Johnson 2,200 1.58% 0 0.00% 0 0.00% 22
Table A-1 (Continued) Total Market Value Limitation and Reduction by City and Township Farm Homestead, Farm Non-Homestead, and Seasonal Recreational Property BIG STONE (Continued) Seasonal Farm Farm Non- Homestead Percent Homestead Percent Recreational Percent Odessa 5,600 5.54% 27,300 35.83% 1,700 48.57% Ortonville 17,600 2.48% 2,700 1.46% 121,500 13.92% TOTAL 8,563,200 2,736,300 4,583,100 BLUE EARTH Beauford Township 417,400 1.05% 93,500 0.71% 0 0.00% Butternut Valley Township 304,300 0.77% 55,600 0.40% 0 0.00% Cambria Township 251,500 1.79% 25,800 0.41% 0 0.00% Ceresco Township 342,200 0.88% 40,600 0.36% 0 0.00% Danville Township 350,000 0.90% 64,300 0.55% 0 0.00% Decoria Township 879,200 1.95% 468,900 4.59% 0 0.00% Garden City Township 626,000 2.02% 138,900 1.22% 0 0.00% Jamestown Township 442,600 3.02% 246,700 4.02% 1,556,500 21.89% Judson Township 1,119,400 2.99% 106,900 0.78% 0 0.00% Leray Township 1,118,100 2.64% 82,300 1.62% 934,200 37.89% Lime Township 310,800 2.48% 921,800 15.48% 0 0.00% Lincoln Township 498,700 1.64% 58,500 0.40% 0 0.00% Lyra Township 413,900 1.04% 45,600 0.33% 0 0.00% McPherson Township 640,800 1.61% 41,800 0.29% 0 0.00% Mankato Township 3,453,500 9.37% 3,816,500 26.41% 0 0.00% Mapleton Township 164,700 0.50% 61,500 0.39% 0 0.00% Medo Township 237,200 0.64% 57,500 0.42% 0 0.00% Pleasant Mound Township 249,600 0.62% 51,200 0.35% 0 0.00% Rapidan Township 773,600 1.90% 133,900 1.63% 0 0.00% Shelby Township 286,700 0.79% 42,500 0.28% 0 0.00% South Bend Township 511,100 4.25% 130,900 4.05% 0 0.00% Sterling Township 287,000 0.76% 110,500 0.87% 0 0.00% Vernon Center Township 180,300 0.44% 89,400 0.54% 0 0.00% Amboy 6,300 3.48% 1,300 9.56% 0 0.00% Eagle Lake 59,900 43.71% 265,200 31.09% 0 0.00% Good Thunder 13,600 14.31% 43,300 8.99% 0 0.00% Lake Crystal 91,000 11.34% 11,200 4.91% 0 0.00% Madison Lake 1,000 0.65% 17,000 18.85% 112,700 34.99% Mankato 9,700 1.12% 1,543,200 31.52% 0 0.00% Mapleton 34,200 4.21% 74,100 9.08% 0 0.00% St Clair 7,400 2.63% 97,200 49.44% 0 0.00% Vernon Center 14,500 1.78% 0 0.00% 0 0.00% Pemberton 0 0.00% 0 0.00% 0 0.00% Skyline 0 0.00% 0 0.00% 0 0.00% Minnesota Lake 0 0.00% 0 0.00% 0 0.00% TOTAL 14,096,200 8,937,600 2,603,400 BROWN Albin Township 755,740 1.99% 280,860 2.67% 0 0.00% Bashaw Township 647,726 2.26% 323,774 3.23% 0 0.00% Burnstown Township 947,746 3.04% 463,754 2.87% 0 0.00% 23
Table A-1 (Continued) Total Market Value Limitation and Reduction by City and Township Farm Homestead, Farm Non-Homestead, and Seasonal Recreational Property BROWN (Continued) Seasonal Farm Farm Non- Homestead Percent Homestead Percent Recreational Percent Cottonwood Township 530,005 1.41% 263,395 2.96% 0 0.00% Eden Township 1,691,685 3.61% 378,015 2.90% 0 0.00% Home Township 1,297,315 2.31% 650,185 2.60% 0 0.00% Lake Hanska Township 943,834 2.27% 354,866 2.70% 0 0.00% Leavenworth Township 1,227,833 3.48% 296,667 2.57% 0 0.00% Linden Township 640,472 1.77% 365,928 2.21% 0 0.00% Milford Township 607,399 1.49% 381,101 3.45% 0 0.00% Mulligan Township 429,023 1.28% 180,177 2.19% 0 0.00% North Star Township 645,925 2.15% 382,975 2.33% 0 0.00% Prairieville Township 1,084,012 2.78% 419,588 2.79% 0 0.00% Sigel Township 882,249 2.09% 233,651 2.56% 0 0.00% Stark Township 968,850 2.41% 263,950 3.56% 0 0.00% Stately Township 619,500 2.21% 255,000 2.33% 0 0.00% Cobden 18,400 1.38% 3,500 2.81% 0 0.00% Evan 13,700 1.86% 15,900 2.56% 0 0.00% Hanska 0 0.00% 500 6.58% 0 0.00% New Ulm 1,492 0.26% 53,308 5.63% 0 0.00% Sleepy Eye 41,700 6.29% 22,700 4.69% 0 0.00% Springfield 4,900 1.43% 5,000 2.44% 0 0.00% Comfrey 4,300 1.46% 0 0.00% 0 0.00% TOTAL 14,003,806 5,594,794 0 CARLTON Atkinson Township 598,400 13.09% 47,100 24.72% 699,300 23.11% Automba Township 1,335,100 23.82% 236,900 36.91% 410,700 30.65% Barnum Township 2,760,100 16.64% 470,300 30.71% 3,698,400 23.55% Beseman Township 976,300 27.48% 29,500 32.45% 371,100 29.06% Blackhoof Township 2,648,900 20.40% 464,800 36.30% 978,700 33.65% Unorg Clear Creek 531,300 27.22% 14,200 37.97% 1,404,500 32.88% Unorg Corona 591,500 26.19% 39,200 40.04% 503,300 33.65% Eagle Township 1,398,800 16.33% 103,600 32.10% 4,953,000 33.63% Holyoke Township 508,400 20.04% 264,700 37.03% 1,236,000 33.05% Kalevala Township 2,075,800 21.76% 310,400 37.33% 704,200 30.51% Lakeview Township 585,000 18.54% 50,600 36.69% 1,245,900 31.37% Mahtowa Township 1,410,500 19.07% 134,000 39.62% 267,600 28.66% Moose Lake Township 1,390,900 19.69% 323,200 31.66% 1,457,500 22.93% Perch Lake Township 117,000 10.28% 33,600 16.80% 804,100 12.46% Unorg Progress 108,800 14.18% 11,400 28.50% 52,000 34.21% Unorg Red Clover 1,094,000 24.47% 47,600 40.79% 561,800 34.10% Unorg Sawyer 252,800 12.79% 47,700 24.02% 208,500 10.61% Silver Township 3,238,500 22.18% 562,100 40.02% 925,300 42.52% Silver Brook Township 1,122,900 14.79% 172,800 30.62% 12,600 15.63% Skelton Township 1,301,700 15.13% 279,400 35.39% 408,000 37.88% Split Rock Township 1,711,800 23.23% 661,700 31.40% 468,200 37.42% Thomson Township 955,800 16.65% 241,800 30.64% 58,100 16.95% Twin Lakes Township 1,186,400 16.00% 225,300 27.95% 987,600 23.53% Wrenshall Township 882,900 17.69% 136,500 36.00% 426,500 34.86% Barnum 21,700 14.58% 0 0.00% 2,700 12.86% 24
Table A-1 (Continued) Total Market Value Limitation and Reduction by City and Township Farm Homestead, Farm Non-Homestead, and Seasonal Recreational Property CARLTON (Continued) Seasonal Farm Farm Non- Homestead Percent Homestead Percent Recreational Percent Carlton 2,800 1.13% 0 0.00% 0 0.00% Cloquet 133,300 6.93% 38,500 7.95% 17,200 17.43% Cromwell 259,100 25.97% 10,300 38.58% 593,800 37.44% Kettle River 11,700 45.21% 900 20.45% 3,300 14.29% Moose Lake 0 0.00% 0 0.00% 25,100 10.65% Scanlon 0 0.00% 0 0.00% 0 0.00% Thomson 13,400 63.70% 6,500 23.64% 0 0.00% Wrenshall 77,800 13.73% 0 0.00% 100 0.81% Wright 117,700 22.69% 0 0.00% 42,500 35.93% TOTAL 29,421,100 4,964,600 23,527,600 CARVER Benton Township 8,798,200 15.70% 1,956,900 28.44% 55,800 41.52% Camden Township 7,948,350 14.57% 1,412,250 23.35% 0 0.00% Chaska Township 2,942,600 39.12% 1,218,400 49.59% 0 0.00% Dahlgren Township 13,053,250 21.51% 4,167,450 43.81% 0 0.00% Hancock Township 3,196,300 11.02% 503,000 22.89% 0 0.00% Hollywood Township 8,372,050 14.15% 1,741,750 17.55% 0 0.00% Laketown Township 14,434,800 32.48% 15,900,500 53.98% 1,142,500 25.30% San Francisco Township 6,832,750 20.85% 3,748,850 34.90% 75,200 34.80% Waconia Township 13,037,325 23.49% 5,071,175 44.20% 1,542,000 42.56% Watertown Township 18,375,700 25.34% 6,169,800 46.50% 0 0.00% Young America Township 8,922,200 18.25% 3,064,900 33.81% 0 0.00% Carver 5,665,500 68.20% 2,583,100 72.76% 0 0.00% Chaska 11,270,350 71.12% 9,001,250 49.14% 0 0.00% Cologne 202,900 92.15% 421,500 19.71% 0 0.00% Hamburg 31,700 30.17% 0 0.00% 0 0.00% Mayer 88,800 41.51% 0 0.00% 0 0.00% New Germany 493,600 50.19% 44,400 33.94% 0 0.00% Norwood Young America 661,300 70.06% 75,200 57.45% 0 0.00% Victoria 2,387,200 47.67% 4,999,000 60.53% 416,000 13.65% Waconia 256,600 85.99% 773,500 80.84% 372,300 24.39% Watertown 1,222,200 44.78% 568,800 55.12% 0 0.00% Chanhassen 10,445,800 66.34% 18,096,000 65.00% 1,017,700 28.35% TOTAL 138,639,475 81,517,725 4,621,500 CASS Ansel Township 2,294,400 39.05% 356,400 19.87% 330,700 39.57% Barclay Township 717,600 32.57% 125,700 32.60% 2,149,400 28.48% Becker Township 2,194,200 23.57% 1,177,200 38.93% 919,600 34.43% Beulah Township 0 0.00% 0 0.00% 1,274,400 20.36% Birch Lake Township 1,105,600 34.59% 290,100 40.65% 21,235,500 31.23% Blind Lake Township 339,100 28.22% 272,800 37.95% 941,600 21.08% Boy Lake Township 664,600 36.10% 135,600 37.79% 6,200,900 28.94% Boy River Township 508,600 25.37% 284,700 40.59% 221,400 35.05% Bull Moose Township 680,900 30.68% 151,300 43.58% 367,000 31.26% 25