Resources

LGA Formula Key Points

Information Memo

Lists top ten points about the Local Government Aid program and its distribution mechanisms.

Published Apr 1, 2025.

Implicit Price Deflator for State and Local Government

Information Memo

Historical data on the Implicit Price Deflator (IPD).

Published Apr 1, 2025.

Executive Orders and Actions Impacting Cities

Get answers to frequently asked questions (FAQs) on what cities need to know regarding federal executive orders and actions.

Published Feb 1, 2025.

Handbook for Minnesota Cities Chapter 21: Property Tax Levy

Handbook Chapter

Learn about the city’s authority to tax and the property tax process including assessment, valuation and classification of property.

Published Dec 6, 2024.

Process to Obtain Local Sales Tax Authority

Information Memo

Cities need to follow strict rules and procedures to get legislative authority for the creation of a local sales tax.

Published Nov 1, 2024.

Handbook for Minnesota Cities Chapter 23: Debt and Borrowing

Handbook Chapter

Describes legal aspects of debt and borrowing such as laws governing bonds, debt service funds, and the impact of federal…

Published Oct 1, 2024.

Handbook for Minnesota Cities Chapter 19: Sources of Revenue

Handbook Chapter

Learn about major sources of revenue for cities you can consider in developing and implementing a city budget.

Published Sep 1, 2024.

Securing Payment of Utility Charges

Information Memo

Learn about setting rates for municipal utilities, on what basis cities may make charges, and method for collecting payments due.

Published Apr 24, 2024.

Property Tax Calculator

This interactive tool allows users to compare the property tax data by year, city, regions, and population.

Homestead Market Value Exclusion 101

Information Memo

An overview of the homestead market value exclusion program.

Published Sep 18, 2023.