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State Board of Equalization

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Cross-County Jurisdiction Levy Apportionment

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The Minnesota Department of Revenue is working to identify cross-county jurisdictions that are impacted by Minnesota Statute 270.12, Subdivision 3. This statute requires the State Board of Equalization to order apportionment of levies when certain criteria are met.

The Department of Revenue sent an official memo to counties on June 25th, 2026.

Send questions and comments to PropTax.Division@state.mn.us. Subject line: "CCJ".

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What is changing and why? [+]

Beginning in the 2027 assessment year, the orders issued by the State Board of Equalization for non-compliant levels of assessment will now include certain cross-county jurisdictions.

Levy apportionment is required by Minnesota Statute 270.12, subdivision 3, under certain circumstances. The apportionment ensures that differences in ratio, and subsequently tax capacity, do not create tax burden inequities. Orders issued under this section will be sent to impacted Auditors June 30th for implementation for taxes payable the following year. Revenue is confident that it now has the necessary data to evaluate these circumstances.

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Last Updated

August 27, 2026