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Last Updated: 10/26/2017

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Property Tax Administrators > Tax Calculation & Delinquency > TIF Fiscal Disparity Option A Calculation

  • What is the “Fiscal Disparities Program”?Back to top

    The Fiscal Disparities Program is a system for the partial sharing of commercial-industrial (C/I) property tax base among all jurisdictions within a geographic area. This promotes regional development and helps smaller (or poorer) communities provide the same services as larger ones without imposing disproportionately high taxes.

    Minnesota currently has two fiscal disparities programs. The primary one was created in 1971 and operates in the seven counties of the Twin Cities metropolitan area. A smaller-scale version was created in 1995 and operates on the Iron Range in northern Minnesota.​

  • What information is supplied by the Department of Revenue? Back to top

    The Department of Revenue provides data on the total “fiscal capacity” of each city and township in the fiscal disparity area, as well as an average for the entire area. Fiscal capacity is the equalized market value per capita – the market value adjusted for differential assessment levels between jurisdictions.

    To calculate fiscal capacity, the computed indicated market value (taxable market values divided by the sales ratio) is divided by the population. The department provides this data to the Administrative Auditor by Aug. 10 each year in “Table VI – Determination of Fiscal Capacity.”​