Levy Certification Process

Revised 2014 Adjusted Net Tax Capacity

The revised 2014 adjusted net tax capacity (ANTC) for each school district is now available on the Minnesota Revenue's website. Inclusion of this information here serves as the Commissioner of Revenue's notice of determination, pursuant to Minnesota Statutes, section 127A.48.

Visit the Minnesota Department of Revenue’s Adjusted Net Tax Capacities by School District web page.

The 2014 adjusted net tax capacity is calculated using the 2014 estimated market values and the payable 2015 tax capacity class rates under current law. Adjusted net tax capacities from this report will be used in calculating payable 2016 levy limitations.

New on the report this year is the Facilities Maintenance certified ANTC for each school district. Pursuant to Law 2015, 1st Special Session, Chapter 3, Article 6, Section 6 (2015 Education Act), the ANTC value for Class 2a Agricultural land is reduced by 50 percent, only for purposes of calculating Long-Term Facilities Maintenance Revenue equalization aid.

If you are not satisfied with the result of the department’s review, you must file a notice of appeal with the Minnesota Tax Court within 10 days of the notice of determination of the Commissioner of Revenue.

If you have any questions concerning this certification, contact the Data and Analysis Unit of the Property Tax Division of the Department of Revenue at 651-556-3097.