Carver County Libraryi ,
L 1 BRRRY BOARD PRESENTRTI ON
CHRNHRSSEN CITY COUNCIL WORK SESSION
5:30 p.m. AUGUST 18, 1997
OBJECTIUES-- Uision 2002 Process
Inuestigate -- Eualuate the present library and its
ability to meet the needs of the
community.
Rcknowledge public input --
Explore -- Determine our vision for this ualuable
community institution.
Eualuate-- Examine different options for
implementing our vision.
Staff Update: The above objectives and attached history of the Chanhassen Library were
submitted by Jill Shipley. Staff has attached a copy of the agreement between Carver County and
the City, the 1994 Annual Report, and the Payable 1997 Carver County Property Tax Booklet.
Mary Heiges, Carver County Library Director, will distribute copies of the 1995 and 1996
Annual Reports as well as usage comparisons of all Carver County branch libraries on Monday
evening.
TG (8- 13 -97)
BRIEF HISTORY OF THE CHANHASSEN LIBRARY
1979 A "demonstration library" is established in the old village
hall and open 18 hours /week so residents could experience
county library services before voting on a referendum. The
referendum for a library, city hall, and northern fire station
passes in November.
1981 An agreement is signed between the City of Chanhassen and the
Carver Co. Library Board to establish a branch library within
Chanhassen. The agreement requires Chanhassen to provide
space for the library and all necessary utilities, while the
Library Board will provide books, shelving, supplies and
furniture. Library opens in City Hall in mid -May with 2,300
sq. ft . (3,000 sq. ft. were requested)
1989 The downstairs portion of City Hall is remodeled for the
seniors and the library receives an additional 700 sq. ft.
1992 City and library staff begin exploring the possibility of a
stand alone facility of 10 to 12,000 sq. ft. at the east end of
town when Pauly's Bar is abandoned. A consultant is hired for
site review and needs of a new library.
1993 City abandons the plan in favor of an addition to the existing
building.
Friends of the Library submit a petition with over 400
signatures requesting additional space for the Library.
1995 Library Board submits formal proposal requesting additional
needed space of 8 to 12,000 sq. ft. and also requesting 2,000
sq. ft. which would be leased by the Board for administrative
services.
1997 City remodels City Hall and library receives 250 sq. ft., bring-
ing the total to 3250 sq. ft.
- THIS ACR.EEIMT, made and entered into this 15th d
of June , 19 81 , by and between the Carver County
Library Board, Carver County Courthouse, Chaska, Minnesota, party of the
first part and the City of Chanhassen , a municipal
subdivision located within the County of Carver, State of Minnesota, party
of the second part,
WITNESSETH:
WHEREAS, first party, through its Board of County Commissioners,
has voted to establish a county library system as authorized by Minnesota
Statutes 9375.33, and has previously appointed a county library board which
is the managing and directing authority for said library system, and
WHEREAS, second party does not presently operate a municipal
library located within its boundaries but desires to establish a county
library branch and maintain a branch of the county library system within
the boundaries of second party,
NOW, THEREFORE, in consideration of the mutual covenants herein
contained, and pursuant to the authority granted by Minnesota Statutes 9471.59
known as the Minnesota Joint Powers Act, it is agreed by and between the parties
hereto as follows:
1. That first party shall establish a branch of its library
system within the corporate limits of second party in the building known as
Chanhassen Municipal Building
located at 690 Coulter Drive - Chanhassen MN 55317
- i
That first party shall provide the necessary books, personnel,
furniture, shelving, services, equipment, audio - visual equipment and supplies
as deemed necessary by first party, all of which shall be in such quantities
or amounts as determined from time to time by the first party.
2. That the entire management and control of said branch
library shall vest in first party but that second party may, if it wishes,
appoint a library board which shall act as liason between the municipal
and the county library board.
3. That said second party shall provide space in the building
for said library and shall at its own expense, provide all necessary util-
ities and miscellaneous services to maintain said premises in a functional
condition and first party shall provide janitorial services to keep the
interior of said premises clean.
4. That this contract shall be binding upon each of the parties
for a period of five (5) years commencing the 15th day of
J une , 19 81 , and shall automatically renew
itself for additional periods of five (5) years upon the expiration of each
term unless twelve (12) months prior to the expiration thereof, either
party has notified the other of its intent to cancel the contract, said
notice to be in writing and addressed to the other party at its legal
mailing address.
5. The basic conditions and provisions of this agreement are
standard and shall apply throughout the entire county of Carver.
IN WITNESS WHEREOF, each of the parties has caused this Agree-
ment to be executed by its appropriate officials the day and year first
above written.
CITY OF
w
B mayor
By
Cler n�
k
CARVER COUNTY LIBRARY BOARD
President
AP
ANNUAL
REPORT
1994
Q I
Carver County
Library System
STATISTICAL SUMMARY
CIRCULATION
1994
1993
%
Chanhassen
84,110
81,885
3%
Chaska
106,574
107,939
( 1 %)
waconia
63,303
54,204
178
Watertown
25,900
28,923
(10 %)
Young America
28,178
32.591
14
TOTAL
308,065
305,542
19
5_4 per capita
COLLECTION
Items in collection 89,210
Added 10,281
Withdrawn 6,164
Total materials as of 12 -31 -94 89,788
1.7 materials per capita
REFERENCE QUESTIONS ASKED
1994 75,959
1993 85,385
INTERLIBRARY LOAN ITEMS BORROWED
FOR CARVER COUNTY USERS rNp
9 ir : ")
1994 2,855
1993 2,894
P UBLIC SERVICE - PEOPLE WHO
USED OUR LIBRARIES
1994 178,205
' °4 670
FINANCIAL SUMMAR'
(Unaudited)
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
Cry.
State Misc. Gifts
Property
Tax Fees
Tax
IRevenuel $538,022
1 $17,024 1 $12,900 1 $8,759
Revenue
Md. $576,705
$500,000
$400,000
$300,000
$200,000
$100,000
$0
Salaries Library Operating Capital
Materials Outlay
Expenditures 1 $407,436 1 $94,444 1 $85,608 $7,705
r El Expenditures
Total: $595 -193
HIGHLIGHTS
* YOUNG AMERICA LIBRARY:
Due to safety and health reasons, the Young America
Library was closed for several weeks during the summer.
On August 5 the library reopened at its new location
of 217 Main Street, East.
Thanks to many community volunteers and library staff,
the transition to a larger facility went well and the
library continues to receive favorable comments from
its customers.
• WATERTOWN LIBRARY:
Late in December a site for the new Municipal Center/
Library was approved and architectural plans for the
new library began with occupancy in early 1996.
* 20th ANNIVERSARY PLANNING:
1995 marks the 20th anniversary of the Carver County
Library System. Each branch library began planning
events and activities for the celebration.
* STAFF TRANSITIONS:
Bonnie Thurk was selected as Waconia Branch Librarian
following the resignation of Jan Baldwin and at Chaska
Janet Karius was selected to replace Ray-Murray as Branch
Librarian.
"Books, the children of the brain."
Jonathan Swift
A TALE OF TUB, 1701
CARVER COUNTY LIBRARY
BOARD
Jerine
Berndt, President
Norwood/
`
Young America
Cheryl
Hobbs
Chanhassen
Karla
Businaro
Chaska
`^.iriam
Porter
Waconia
Sharon
Peterman
Watertown
Ursula
Dimler, County Commissioner
Chanhassen
Liaison Member
ADMINISTRATIVE OFFICES
4 City Hall Plaza
Chaska, MN 55318
448 -9395
Hours: Monday- Friday
• TECHNOLOGY:
The connection to the Internet has allowed for expanded '
reference searches at the branch libraries by staff. Next I
year we look forward to online magazine search capability.
Director
Assistant Director
Librarian
Systems Manager for
Automated Circulation
Secretary /Bookkeeper
8:30 - 5:00 p.m.
Mary J. Heiges
Lana Miller
Rowena Lauterbach
Donna Wertish
Marion Mackenthun
"A library, to modify the famous metaphor
of Socrates, should be the delivery room
for the birth of ideas."
Norman Cousins, 1954
Is
- LIBRARIES AND STAFF
7HANHASSEN LIBRARY
934 -8689
690 Coulter Drive
Hours: M, W
10 - 6
T, TH
12 - 8
F
1 - 6
S
10 - 3
Branch Librarian - Sandy Vadnais
Aide - Angela Hunt
CHASKA COMMUNITY LIBRARY
448 -3886
3 City Hall Plaza
Hours: M, T, W, TH
10 - 8
F
10 - 6
S
10 - 3
Branch Librarian - Janet Karius
Librarian - Kathy Perschman
Aide - Judy Dorn
Aide - Mary Del Ketcham
WACONIA LIBRARY
442 -4714
101 South Elm Street
Hours: M, W, F
11 - 5
T, TH
1 - 8
S
10 - 3
Branch Librarian - Bonnie
Thurk
Aide - Marilynn Peters
WATERTOWN LIBRARY
955 -2939
201 Angel Avenue SW
Hours: M, W
12 - 8
T, F
11 - 5
TH
Closed
S
9 - 1
Branch Librarian - Brenda
Youngdahl
Aide - Janice Nester
YOUNG AMERICA LIBRARY
467 -2665
Main Street
Hours: M, W
2 - 8
T, F
2 - 6
TH
11 - 6
S
9 - 12
Branch Librarian - Brenda
Youngdahl
Aide - Jennifer Wuetherich
Note: The Chaska Community Library was
MATERIALS AND SERVICES
• Books, including large print
• Periodicals
• Local /Regional Newspapers
• Reference Materials
• Pamphlets
• Audiocassettes /Books on Tape
• Videocassettes (VHS)
* Compact Discs (CD's)
• Consumer Information
• Tractor Repair Manuals
• Interlibrary Loan
• Data Base Searches
* Fax Machines
3'`
• Dial -Up Access ° r
* Preschool Storytimes ,
* Children's Summer Reading FA z !
Club and Programs
Homebound Delivery
- ro 0 v
CARVER
COUNTY
Property
This boolzlet has ]cell prepared as a public service b the Carver
Cotuity Auditor's Office to provide you milli general information
about Carver County and your property taxes payable in 1997.
Mark Lunbren
Carver CouiiLy Auditor
sn
Government Center - Administration Dullhig
600 East -ltli St
Lliasl:a, M\ 5,5318 -218-1
(610361 -1910
DETERMINING PROPERTY TAXES: WHO DOES WHAT?
CONTENTS
Property Taxes: Who does what?
Where your Tax Dollars go
County Revenue Breakdown
Composition of Carver County Tax Base
Values and Tax Rates
Total Tax Rates
Solid Waste Recycling Fee
Example of Tax Statement
Property Tax Refund
How to Calculate a Property Tax
Tax Increment & Fiscal Disparities
Glossary of Property Tax Terms
1
2
3
4
STATE
LEGISTURE
• Defines tax calculation formulas.
Defines property classifications and class rates, which determine how
the tax burden is spread between different types of property.
• Provides local government and education aids to taxing districts.
ASSESSOR
Locates the property to be taxed, estimates its market value, and
assigns it to a class according to its use. Subtracts reduction under the
platted vacant land, green acres, open space, limited market value, and
"This Old House" laws from the estimated market value to arrive at the
taxable market value.
• Sends out notices in the spring to those whose property has changed it
value.
• Calculates the tax capacity for each parcel of property.
• Certifies assessor's abstract to auditor.
TAXING
Determine the services (such as schools, street maintenance,
DISTRICTS
fire and police protection) to be provided in the coming year.
• Prepare their budgets and figure the cost of those services and
determine what portion must come from property taxes (levy).
• Send proposed levy amounts to auditor by September 15.
• Hold public hearings on the proposed budget and levy.
• Send final levy to auditor by December 28.
AUDITOR
For proposed "truth -in- taxation" taxes:
• Calculates tax increment captured percentages.
• Calculates fiscal disparities and coordinates tables with Administrative
Auditor and Department of Revenue.
• Adjusts tax capacity for tax increment and fiscal disparities.
• Calculates a proposed tax rate for each taxing district by dividing its
proposed levy by its taxable value.
• Calculates the amount of each property owner's proposed tax. Prepares
notices of proposed taxes to be mailed by November 25.
• Maintains taxing parcels based upon recorded documents
name/address/legal descriptions for taxing purposes.
5 &6
7 -10
11
12 13
12
14 15
16
Questions or concerns:
Tax Administration - Laurie Engelen, Deputy County Auditor
Auditor's office (612) 361 -1910
Homestead, MarI:et Value - Carver County Assessor
Assessors office (612) 361 -1960
For final taxes due:
17 • Calculates tax increment captured percentages.
Calculates fiscal disparities and coordinates tables with Administrative
Auditor and Department of Revenue.
• Adjusts tax capacity for tax increment and fiscal disparities.
• Calculates a final tax rate for each taxing district by dividing its final levy
by its taxable value.
• Calculates the amount of each property owner's tax. Prepares tax
statements to be mailed by March 31.
• Adds special assessments to the tax statements as certified by
municipalities.
• As tax dollars are collected, prepares settlements of money to taxing
districts. Determines settlement amounts for delinquent settlements.
TREASURER Mails "truth in taxation" notices and tax statements.
Collects payments from taxpayers.
Determines settlement amounts for current year settlements.
Sends settlement checks to taxing districts.
Booklet Prepared by:
Marls Lundgren, Carver County Auditor
Laurie Engelen, Deputy County Auditor
(612)361 -1910
Where Your Tax Dollars Go
K 59377311 D
Schools
380
County
260
K593773111
ffy
1 00
T.I.F. Twp/City Other
220 130 10
Ak
Sources of 1997 County Revenue
Taxes 41.0%
1.1consoc 0.7%
Foos 8.69E —/
Finor 0.7% —H
Othor 5.8%..
Intorgovi 43.1%
Distribution of 1997 County Expenditures
Parks 1.0%
Rood & Bridge 28.0
Waste Mgmt 2.895
Debt Svs 3.
Libras
2
;vs 26.7%
Taxable Tax Capacity
Taxable Vah
3
Glftc 0.1%
Captured Value 20.7%
FD ContributIon Value 8.0%
Composition of Carver County
Tax Base - Payable 1997
Taxable Market Value
Resldentlal
Net Tax Capacity
Agriculture
:ommAndustrial 14.6%
CommAndustrlal 33.4%
F7 CARVER COUNTY VALUES & TAX RATES FOR PAYABLE 1997
LOCAL
M.V.
TAXING DISTRICT
TAXABLE MARKET
TOTAL NET TAX
LOCAL TAXABLE
TAX
REFERENDA
VALUE
CAPACITY
TAX CAPACITY
RATE
RATE
CARVER COUNTY
2,972,838,700
56.140.622
40,017 401
46.606
TOWNSHIPS:
Benton: Base
53,811,200
777,6218
691,657
8.874
—
BVWMO
27.570,600
328,928
309,134
.444
—
CCWM0
26,240,600
448,958
382,523
.340
—
Camden: Base
51,464,500
561,549
554,569
12.852
—
CCWMO
5,604,800
62,249
62,249
.818
—
CRWMO
44,880,300
487,556
481,096
.212
—
Chaska
115,607
112,221
6.575
—
Dahlgre7,232,300
n: Base
7 8,847,500
1,090,102
1,030,368
7.733
—
BVWMO
24,137,300
298,971
294,634
.470
—
CCWMO
37,549,900
554,699
522,894
.265
—
CHCWMO
15,545,100
236,432
212,840
.326
—
Hancock: Base
22,928,900
232,440
230,014
13.217
—
Ambulance
5,445,200
55,284
55,284
.982
—
Hollywood
57,413,200
646,262
637,776
18.405
—
Laketown
101,227,100
1,496,105
1,471,465
19.254
—
San Francisco: Base
46,873,600
608,892
605,575
7.919
—
CarverlCologne Fire
33,434,100
446,832
444,411
3.105
—
Belle Plaine Fire
13,439,500
162,060
161,164
3.471
---
BVWMO
46,873,600
608,892
605,575
.203
—
Wawnia
69,674,600
915,798
899,361
18.391
—
Watertown: Base
85,804,500
1,382,407
1,226,219
9.120
—
CCWMO
6,524,500
83,211
79,195
.913
—
CRWMO
49,803,500
643,501
627,113
.249
—
PCWMO
29,476,500
655,695
519,911
.293
—
Young America: Base
45,348.400
510,820
491,376
7.894
—
BVWMO
25,708,600
294,485
282,657
.903
—
CCWMO
2,689,000
31,418
31,418
1.626
—
CRWMO
13.539,600
155,037
147,510
.519
—
NYA Fire Dept
28,024,700
327,081
316,798
2.288
—
Hamburg Fire Dist
14,097,200
156,306
147,234
2.687
—
Plato Fire Dist
3,226,500
27,433
27,346
8.491
CITIES:
Carver
36,054,700
577,552
483,124
49.527
—
Chanhassen: Rural
7,343,700
108,173
108,173
17.127
—
Rural MTO Opt -out
7,343,700
108,173
108,173
1.270
—
Urban
1,027,035,600
20,619,280
14,728,219
25.164
—
Urban MTD Opt -out
1,027,035,600
20,619.280
14,728,219
2.372
—
Chaska
655,731,200
15,491,739
7,348,710
15.017
—
MTD
655,731,200
15,491,739
7,348,710
2.257
—
Cologne
24,325,400
380,299
347,873
35.660
—
Hamburg
12,710,300
170,213
159,839
47.196
—
Mayer. Rural
555,000
7,365
6,881
13.064
—
Urban
14,609.800
212,501
199,857
31.347
—
NewGermany
9.667,700
141,895
126,007
26.452
—
Norwood YA
89.033,300
1,614,287
1,171,903
28.149
--
Norwood (former)
39.926.200
751,476
618,914
2.322
.05266
Young America (former)
49,107,100
862,811
552.989
4.620
.•••-
Vicloria: Rural
4,187,800
57,625
54,754
12.586
- - - --
Urban
207,649,000
3.580.917
3,469,449
28.536
.....
Waconia: Rural
87,100
1,307
1.307
8.913
.....
Urban
201,855.200
3,869,228
3.036,880
30.827
• -•»
61.36C1100
970 293
823.837
27 638
SCHOOL DISTRICT:
#108 Norwood
267,800.100
3.913,730
3.317,349
60.583
.06173
#110 Waconia
398,640,126
7,011,789
5.974,529
60.197
.09634
#111 Watertown
202,314,500
2.733,905
2.543,435
63.467
–
#112Chaska
1,620,559,400
34,757,155
20.488,923
69.138
- - --
#276 Minnetonka
431.578,400
7,316,266
6,776,658
78.420
- - - - --
#424 Lester Prairie
184,100
3,550
3.503
62.044
.......
#716 Belle Plaine
32.502.300
379,185
377,613
63.455
- - --
#2687 (Ika 427) Winsted
1,992,700
21,214
21,214
59.055
- » - - --
#2859 Ika 422 Glencoe
488,300
3,828
3.741
54 600
.......
1r
Agriculture 11.7%
Residential 60.5%
CARVER COUNTY VALUES S TAX RATE FOR PAYABLE 1997
UNIOUE
MUNICIPALITY
SD
WS
LOCAL
M' V.
TAXING DISTRICT
TAXABLE MARKET
TOTAL NET TAX
LOCAL TAXABLE
TAX
REFERENDA
108
VALUE
CAPACITY
TAX CAPACITY
RATE
RATE
MISCELLANEOUS:
117.981%
0.09634%
T
O
W
N
S
201
Camden CRWMO •
BCWMO •
CRWMO
CRWMO '
BCWMO •
CCWMO
CRWMO
County-Wide:
0
121.867%
0.06173%
202
108
Mel Council
2,972,838,700
56,140,622
40,017,401
.756
. - - - --
Carver County HRA
2,972,838,700
56,140,622
40,017,401
.858
-
Municipality-Wide:
205
424
4
123.289%
Transit Dist -Chan 8 Chaska
1,690,110,500
36,219,192
22,764,555
.836
- --
Chanhassen
1,034,379,300
20,727,453
15,415,845
.774
301
Chaska
655.731,200 655,731,200
15,491,739
7,348,710
.785
-
Transit Area
1,282,728,200
19,921,430
17,252,846
.350
- --
Mosquito District
2,172,182,500
43,745,992
29,412,058
.247
--
Watershed:
0
125.953%
404
110
#1 Lower Minnesota (060)
162,830,800
3,326,925
1,956,656
.253
• - - -•
#2 Riley Purgatory (064)
783,538,900
16,505,066
10,180,177
.860
......
#3 Minnehaha Crk (062)
493,704,100
8,296,097
8,144,824
1.319
- - - --
#4 Buffalo Creek 005
3,902,600
37,796
37,276
.593
- - - --
40TES:
The Local Taxable Tax Capacity is the value used to calculate the local tax rate. (Total Net Tax Capacity
ess deductions for tax increment and fiscal disparity contribution.)
School District Referenda Market Value (not shown), which differs from assessed market value and
axable market value, is used to calculate MV Ref Rate.
Joint Districts include Carver County value only.
County -Wide Districts:
Carver County, Met Council, and Carver County HRA are applicable to all cities /townships.
Municipality -Wide Districts:
Transit District applies to cities of Chanhassen and Chaska only.
Transit Area applies to all cities/townships other than the cities of Chanhassen and Chaska.
Mosquito District applies to the following:
Townships: Chaska, Dahlgren, Laketown, San Francisco
Cities: Carver, Chanhassen, Chaska, Victoria
A Taxing District's tax rate is calculated by dividing the amount it needs to collect through property
taxes by its taxable value. The local tax rate is expressed as a percentage of tax capacity. The
market value referenda rate is expressed as a percentage of market value.
The total local tax rate for a parcel of property is determined by adding together the tax rates for the
county, municipality, school district, and special taxing districts under whose jurisdiction the
property is located.
6
CARVER COUNTY TOTAL TAX RATES FOR PAYARLF 1997
7
UNIOUE
MUNICIPALITY
SD
WS
LOCAL TAX
RATE
�JM
102
AREA
0
118.085%
0.09634%
103
108
7
101
Benton BVWMO
BVWMO
CCWMO
CCWMO
108
0
118.471%
0.06173%
102
110
0
118.085%
0.09634%
103
108
0
118.367%
0.06173%
104
110
0
117.981%
0.09634%
T
O
W
N
S
201
Camden CRWMO •
BCWMO •
CRWMO
CRWMO '
BCWMO •
CCWMO
CRWMO
108
0
121.867%
0.06173%
202
108
4
118.688%
0.06173%
203
110
0
121.831%
0.09634%
204
111
0
122.083%
205
424
4
123.289%
206
108
0
122.823%
0.06173%
207
108
4
122.810%
0.06173%
H
301
Chaska
112
0
124.530 %,
1
P
S
401
Dahlgren BVWMO
BVWMO
CCWMO
CCWMO
CHCWMO
BVWMO
108
0
117.606%
0.06173%
402
110
0
117.217%
0.09634%
403
112
0
125.953%
404
110
0
117.012%
0.06173%
405
112
0
126.014%
406
112
0
126.158%
501
Hancock
Hancock Ambulance
Hancock Ambulance
108
0
122.370%
0.06173%
502
108
0
123.352%
0.06173%
503
110
0
121.984%
0.09634%
507
716
0
125.242%
508
716
0
126.224%
7
CARVER COUNTY TOTAL TAX RATES FOR PAYABLE 1997
CARVER COUNTY TOTAL TAX RATES FOR PAYABLE 1997
UMOUE
TAXWO
AREA
MUNICPALITY
SD
WS
LOCAL TAX
MTE
MVREF
MTE
LOCAL TAX
RATE
601
Hollywood
110
0
127.172%
0.09634 °,6
602
111
0
130.442%
0
603
427
0
126.030%
0
T
O
701
Laketown
110
0
128.268%
0.09634%
702
110
3
129.587%
0.09634%
703
112
0
137.209%
0.06173%
704
112
3
138.528%
0.06173%
W
N
S
H
801
San Francisco
Carver /Cologne Fire
Carver /Cologne Fire
Belle Plaine Fire
110
0
120.241%
0.09634%
802
112
0
129.182%
804
716
0
123.499%
805
716
0
123.865%
0
I
P
S
901
Waconia
108
0
125.544%
0.06173%
902
110
0
125.158%
0.09634%
904
111
0
128.428%
2506
1001
Watertown CCWMO
CCWMO
CRWMO
PCWMO
CRWMO
CCWMO
PCWMO
110
0
118.800%
0.09634%
1002
110
3
120.119%
0.09634%
1003
111
0
121.406%
112
1004
110
0
118.180%
0.09634%
1005
110
0
118.136%
0.09634%
1006
111
0
122.070%
3001
1007
111
0
121.450%
3005
1101
Young America BVWMO
BCWMO
108
0
120.238%
0.06173%
1102
108
4
120.327%
1 0.06173%
CARVER COUNTY TOTAL TAX RATES FOR PAYABLE 1997
urAOUE
TAXWO
AREA
MUMCIPAUTY
SD
WS
LOCAL TAX
RATE
MY REP
RATE
T
O
W
N
S
H
1
P
1103
Young Am (cont'd)
CRWMO
CCWMO
BCWMO
CRWMO
BVWMO Hamburg Fire
BVWMO Plato Fire
CRWMO Plato Fire
422
0
11 9.555%
1104
108
0
119.854%
0.06173%
1105
108
0
120.961%
0.06173%
1106
108
0
119.734%
0.06173%
1107
108
4
126.650%
0.06173%
1108
108
0
120.637%
0.06173%
1109
108
0
126.441%
0.06173%
1110
108
0
126.057%
0.06173%
2001
Carver
112
0
167.395%
2002
112
1
167.388%
C
1
T
1
E
S
2501
Chanhassen Urban
Rural
Urban
Rural
Urban
Rural
Urban
Rural
Urban
Urban
112
0
146.751%
2503
112
0
137.612%
2504
112
1
147.004%
2505
112
1
137.865%
2506
112
2
147.611%
2508
112
2
138.472%
2510
112
3
148.070%
2511
112
3
138.931%
2512
276
2
156.893%
2515
276
3
157.352%
3001
Chaska
112
0
136.500%
3005
112
1
136.753%
3011
119
2
137.360%
CARVER COUNTY TOTAL TAX RATES FOR PAYABLE 1997
UNIOUE
TARING
AREA
MU.CIPAU Y
50
WS
LOCAL TAX
RATE
MV REF
RATE
4001
Cologne
108
0
144.813%
0.06173%
4501
Hamburg
108
0
154.914%
0.06173%
C
5001
Mayer Urban
Rural
111
0
142.523%
5002
111
0
124.782%
1
5501
New Germany
110
0
135.219%
0.09634%
T
1
6001
Norwood Young America
108
0
139.624%
0.11439%
9501
108
0
141.922%
0.06173%
E
S
6501
Victoria Urban
Rural
Urban
Rural
Urban
Rural
110
3
138.869%
0.09634%
6502
110
3
122.919%
0.09634%
6503
112
3
147.810%
6504
112
3
131.860%
6506
276
3
157.092%
6507
276
3
141.142%
7501
Waconia Urban •
Rural
110
0
139.558%
0.09634%
7503
110
0
117.680%
0.09634%
8501
Watertown
111
0
139.675%
Fiscal Disparities Area -Wide Tax Rate 139.376%
I Ag Preserve Rate 120.000% I
Districts receive Disparity Reduction Aid and have been adjusted.
r
Solid Waste Service Fee
Carver County's tax statements include a solid waste service fee which began
in 1992 to fund environmental related programs. This fee is charged only to
improved properties and is shown in the "Special Assessment" box of the tax
statement. The fee was $20 per single family residence for the first two
years. Commercial and industrial properties were charged between $40 -
$120 depending on their size and classification. In 1994, the fee was
increased by $15 to $35 per household, with a similar increase in the
commercial /industrial classifications. These additional funds were needed
to fund the waste processing subsidy, additional city/township recycling
programs, and to clean up illegal dumps. The fee currently generates about
$810,000 per year.
Household Hazardous Waste 12.0%
ComplaintAllegal Dump
Recycling Con
Information courtesy of Carver County Environmental Services. Questions
or concerns, please call 361 -1800.
10
11
1997 Carver County Property Tax Statement
n. �i .. �>..... �..,a .o..n...�...,. �...w Pnorcn"cuss
represents portion of tax on house, garage, and 1 acre.
NEW MPnOVEMENTS
Net tax before special assessments for agricultural homesteads up
ESINAATEO MARKET VALUE
due to a relative occupying the property. (1996 amount is on Line 2)
T"LAKE MAMET VALUE
Line 12 + Line 5A+ Line 56 + Line 4.
Line 4
(MIlKCUI wfSf.SMNIE «Nn Y..N1
..r
1997
RENTAL PORTION OF TAX
Line 56
Agricultural Preserves Credit on eligible properties.
1. Lke 0 - 0 F. M IPA r M# IWM rqur b. P.'" wbY
Indicated district's portion of the tax. Generally, calculated by
7 -12
Ta1r ft IWE6CN[CEEa TOM OMK OlL.IOIIU.T TA.Ef ANO ANE NOT ELNMLE
a
pages 14 -15, "How to Calculate a Property Tax ")
E. UMM..w.bw. •1"dr M9•N In.A.tlw M.OMlrfa.n M.1Pn � —�� -- _-
Voter approved, school district operating purpose tax. (Market Value
YOUR PROPERTY TAX AND HOW IT IS REDUCED BY THE STATE
Line 96
Remaining school tax.
Line 10A
Met Council, Met Mosquito and Regional Transit District/Area tax.'
Line 106
Ae P+1 er.. Mr.aM.wrraM.•1w..P..Tw — --
Line 10C
Portion of tax on parcels in a tax increment district used to finance
S. AN.n..N.l eq AOOAV a prp MEMrrlb.v..l.r.tloT./V.PMT
project development costs.
Line 10D
EOAw a. dr PdAMSwdM..w..b Min r... Prr.V r. - -- ��-
wide rate. Fiscal Disparities is not an additional tax; rather, commercial
E. —
property is taxed at two different rates.
Line 11
WHERE YOUR PROPERTY TAX DOLLARS GO
Currently applicable to School District #108, #110 and City of
T. Ca... --- - -'- -- _�
E. C.r.
Line 13
Special Assessments certified by municipality in which the property is
E. Ed.r I-I A Ersr r'/1.b.M.w
E. n..rr:q.dadw
Includes County-wide Solid Waste Service Fee. (See page 11 for
10. Spd.l r..y n..tr A
explanation).
a.
C.
0.
11. N.wped.r.,pp.wd.a...e. rAr
1!. Tar ParwNwrb. 1prrl.w.wuir
If. Spdr r...Nw.. rMMbNlOr.PwMlrb
-
-
or AlANxw MI.E
TA.(S 0[ 1100. 011 l[SS 0! M
TU1L . COAL .Ar TAKE A.I$ LAT E. [, r0M
silt 0[ CM.AGTO A NAItl. MO .tC[.T
s A "
sTNr wlTSS .TaM[sna roue cANCnIEo
- 1" b roUn N[CVT.
PENALTY
PENALTY
rw.wrarer rw......r. KEEP THIS COPY
eA.v. r..ws,..Annnq w.
arrr eraawr ...b..�.r ANM r.r Arb. FOR YOUR RECORDS
TOTAL
TOTAL
EXPLANATION DETAIL: (See Glossary for additional detail)
Rental Portion of Tax (if applicable, calculated on Residential Non- Homestead)
represents portion of tax on house, garage, and 1 acre.
Line 1
Net tax before special assessments for agricultural homesteads up
to 320 acres. Note: qualifying tax is 0 if homestead classification is
due to a relative occupying the property. (1996 amount is on Line 2)
Line 3
Line 12 + Line 5A+ Line 56 + Line 4.
Line 4
State's Local Government Aid, Education Aid, and Disparity
Reduction Aid benefit apportioned to the parcel.
Line 5A
Credit amount calculated for tax statement purposes only.
Line 56
Agricultural Preserves Credit on eligible properties.
Lines
Indicated district's portion of the tax. Generally, calculated by
7 -12
multiplying the tax capacity of the property by the district's tax rate. (see
pages 14 -15, "How to Calculate a Property Tax ")
Line 9A
Voter approved, school district operating purpose tax. (Market Value
& Tax Capacity based)
Line 96
Remaining school tax.
Line 10A
Met Council, Met Mosquito and Regional Transit District/Area tax.'
Line 106
County-wide HRA District tax and Watershed District tax (if applicable).
Line 10C
Portion of tax on parcels in a tax increment district used to finance
project development costs.
Line 10D
Portion of tax on commercial/industrial property calculated at the area -
wide rate. Fiscal Disparities is not an additional tax; rather, commercial
property is taxed at two different rates.
Line 11
Portion of Market Value based tax approved by voters at referendum.
Currently applicable to School District #108, #110 and City of
Norwood Young America (former Norwood City parcels only. )
Line 13
Special Assessments certified by municipality in which the property is
located (see detail as shown on upper portion of tax statement).
Includes County-wide Solid Waste Service Fee. (See page 11 for
explanation).
13
12
HOW TO CALCULATE A PROPERTY TAX
(all classes other than CommercialAndustrial and Agricultural classifications)
1. Determine the CLASSIFICATION and TAXABLE MARKET VALUE the
Assessor's Office has assigned to the property.
Payable 1997CIass Rates range from .45% to 4.6 %. Class Rates for selected
property classes are shown on this table:
CLASSIFICATION
MARKET VALUE
CLASS RATE
Residential Homestead
1st
$ 72,000
1.00%
over
$72
2.00%
Residential Non - Homestead
all
2
Residential Rental (Apartments)
3 or (ewer units
2.30%
4 or more
units
3.40 °,6
A ricultural Homestead
House /Garage & Site
1st
$ 72,000
1.00%
over
$72,000
2.00%
1st
over
over
$115,000
$115,000
$115.000
0.45%
1.00%
1.50%
Agricultural Portion
under 320 acres
over 320 acres
Agricultural Non - Homestead
all
1
Seasonal Cabins
Non - commercial
1st
over
$ 72,000
$72
2.00%
2.50%
Commerciallindustrial
1st
$100,000
3.00%
over
$100000
4.60%
2. Multiply the MARKET VALUE by the State Legislature- mandated percentages
(CLASS RATES shown above) based on the CLASSIFICATION OF THE
PROPERTY (these percentages are uniform statewide). The result of this
computation is called the TAX CAPACITY.
Example:
Market Value of $100,000 classified as Residential Homestead.
Calculate the Tax Capacity.
72,000 x 1.00% = 720
28.000 x 2.00% = 560
100,000 1,280
Total Tax Capacity for a $100,000 Residential Homestead is $1,280.
14
3. Determine the LOCAL TAX RATE (tax capacity based) and MARKET VALISE
REFERENDA RATE (market value based) for the property based on the taxing
districts in which it is located. There are 85 different combinations in Carver
County based on the unique combination of city, school district, and misc.
districts. (See pages 7 -10.)
4. To calculate Tax Capacity (TC) based tax: Multiply the TAX CAPACITY of the
property by the LOCAL TAX RATE. (See pages 7 -10)
Example
Calculate the Net Tax (excluding special assessments).
1,280 x 139.624% _ $1,787.19
5. To calculate Market Value (MV) based tax: Multiply the taxable MARKET VALUE
of the property by the MV REF RATE (applicable to City of Norwood Young
America (former Norwood city parcels only), SD #108, & SD# 110 only for
payable 1997). (Seepages 7 -10)
Example
Calculate the MARKET VALUE BASED TAX:
100,000 x .11439% _ $114.39
6. To determine the Total Net Tax add the dollar results of Example 4 + Example 5.
Example
Determine TOTAL NET TAX amount:
$1,787.19 + $114.39 = $1,901.58
7. To calculate a specific taxing district's portion of the total tax, multiply the TAX
CAPACITY by the LOCAL TAX RATE for that taxing district, and multiply the
MARKET VALUE by the MV REF RATE for that taxing district.(See pages 5 -6.)
"NOTE: The above examples are based on the Tax Rate of 139.624% and MV
Rate of .11439% for District Code 6001 in the City of Norwood Young
America (former Norwood parcels only).
15
k
Tax Increment Financing
Tax increment financing permits a city or development authority to
finance real estate development costs or public improvements with the
increased property taxes that are paid as a result of the development.
At the time that a tax increment district is created, the value of the
properties in the district is certified as the district's "original value ".
The property taxes that are paid on the property value increase above
the original value are "captured" by the city rather than being paid to
the county, school, special taxing districts, and the city government.
These additional property taxes or "tax increments" are used to pay for
the. development costs. For districts created after May 1, 1988, the
tax increment is restricted to the tax generated by the tax rate that was
in effect at the time the tax increment district was established. Tax
increases in a tax increment district resulting from tax rate increases
occurring after the district is established are distributed as excess tax
increment to the taxing districts (county, city, and school) which
increased their tax rates.
Fiscal Disparities
The Fiscal Disparities Program was established in 1968 by a Citizen's
League study group and was enacted in 1971 by Minnesota
Legislature (M.S. 473F). Due to court challenge which resulted in a
decision by Minnesota District Court, later reversed by the Supreme
Court, the fiscal disparities program was not put into place until 1975.
The fiscal disparities law provides for 40 percent of the seven county
metropolitan area's growth in commercial and industrial property value
since 1971 to be contributed to a metropolitan area property value
pool. The pool of property value contributions is then distributed
among all communities in the seven county area which includes
Carver County. The distribution is based on a community's population
and how its per capita market value of all taxable property ( "fiscal
capacity") compares with the average for the seven county area. A
community with a below average fiscal capacity receives a somewhat
larger distribution from the pool while a community with an above
average fiscal capacity receives somewhat less. A community's
property tax base excludes its property value contribution to the area
pool but includes its property value distribution from the area pool. A
percentage of the property tax on each commercial /industrial parcel is
based on the seven - county area -wide rate which is computed
annually.
GLOSSARY
AD VALOREM TAX - Tax based on the value of a property.
AGRICULTURAL PRESERVES PROGRAM - A program available to qualified agricultural properties
which provides annual property tax credits.
AREA WIDE TAX RATE - The one metro-wide lax rate which is applied against the fiscal disparities
portion of the commercial/industrial tax base; the area -wide rate times the area -wide tax base produces
the distribution tax. The rate is determined by dividing the total distribution tax (Area -Wide Levy) by the
total final contribution tax capacity. (Contribution Value).
ASSESSED MARKET VALUE - County /City Assessor's determination of the market value of a piece
of property.
ASSESSMENT DATE - The date as of which the assessments are based. The valuation and
classification of a property is based upon its status on January 2 for taxes payable in the following year
for Real Estate and Personal Property. Taxes payable on Manufactured Homes are based on the
assessment on January 2 of the payable year.
CLASSIFICATION OF PROPERTY - Identifies the type of property, such as residential, agricultural,
commercial, etc. based upon the use of the property.
CLASS RATE - Statutory percentage applied to the taxable market value of a parcel based on the
parcers classification. Class rates are uniform throughout the state.
FISCAL DISPARITIES - Program (M.S. 473F) which provides for tax -base sharing within the seven
county metro area. Each municipality contributes 40% of the growth of its commercial/industrial tax
base since 1971 to the seven county pool. This pool is then redistributed based on relative fiscal
capacity. A percentage of the property tax on each commerciatifindustrial parcel is based on the seven -
county area -wide rate.
GREEN ACRES - This is a supplement to the agricultural statute that provides additional tax and
special assessment deferment to qualifying agricultural property.
HOMESTEAD - For property tax purposes, homestead is a tax benefit granted to property owners (or
qualifying relatives) who are MN residents and who own and occupy their home as their primary
residence. You must own and occupy by Dec 1 to receive the benefit for the following payable year.
HOMESTEAD AND AGRICULTURAL CREDIT - Calculated on an individual parcel as the difference
between a parcers gross tax capacity and its net tax capacity multiplied by the local tax rate.
HOMESTEAD AND AGRICULTURAL CREDIT AID (HACA) - Replaces homestead credit and
agricultural credit. The state gives this aid directly to local units of government.
INITIAL TAX RATE - Tax rate before reduction for disparity reduction aid. Calculated by dividing a
taxing district's levy, less the amount it will receive from fiscal disparities, by the taxable tax capacity
of the taxing district.
LEVY - The amount of money that a taxing district needs to raise through property taxes.
LOCAL TAX RATE - Rate applied to the tax capacity of a property to calculate the tax. Formerly known
as tax capacity rate, mill rate.
MARKET VALUE - Estimated Market Value is what the Assessor has estimated the property would
sell for if it were to be sold in an arm's length transaction. A limit is imposed on how much the Taxable
Market Value of residential, agricultural, and seasonal property can increase over the previous year's
value. The limit does not apply to increases in value due to new improvements.
MARKET VALUE REFERENDA RATE - Rate applied to the taxable market value of a property to
calculate the market value referenda tax, for certain referendum levies which are based on market value
instead of tax capacity.
PROPERTY TAX REFUND - State - reimbursed refund to homeowners and renters based on income,
or homeowners with a tax increase of more than 12% (excluding increases due to improvements)
SD REF MV - Market Value used to talc SD MV based tax. Adjusted by 45% for classifications using
45% tax class rate in tax capacity calculations.
SOLID WASTE SERVICE FEE - County fee used to fund various Solid Waste programs required to
protect our environment.
SPECIAL ASSESSMENT - Improvements (such as streets, etc.) as certified by each municipality,
which directly benefit the property are shown as a separate item on the tax statement. The amount is
based on how much the property benefits from the improvement, not on the value of the property.
STATE AIDS - The state contends that individual taxes would be higher than shown on tax statements
if it were not for the local government, education and disparity reduction aids provided to the taxing
districts. The presumed amount of aid is indicated for each parcel.
TAX CAPACITY - A parcers taxable market value multiplied by the class rate for that type of property.
Formerly known as assessed value.
TAX INCREMENT FINANCING (TIF) - Districts created by municipalities to create fund improvements
which increase market values of the properties in the district. The taxes generated by the increased
market value are "captured" by the TIF district to finance project development costs.
16 w.