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Last Updated: 4/29/2013

Tax Levy Authorizations and Limitations Manual (Blue Book)

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This manual is the official guide to the Department of Revenue’s interpretation of Minnesota statutes and laws relating to local government property tax levies. It should be useful for anyone involved in setting real property tax levies for a city, town, county or special taxing district.

The Tax Levy Authorizations and Limitations Manual was first published in 1976 and was most recently updated in 2000.

Tax Levy Authorizations and Limitations Manual

Questions?

Bill Sparks, 651-556-6095, bill.sparks@state.mn.us