Budget & tax estimator

Minnesota Net Tax Capacity math. Reads only baseline rows with an approved assertion_source (deterministic_parse, manual, or official_record). Per plan v5 §3.4 the simulator state never mutates official records.

Tax capacity baseline (pay 2025)

Representative taxpayer receipts

No receipts available until baseline rates are approved.

Simulation rules

These rules block or warn when a scenario violates a contractual, statutory, or operational floor.

• no_deficit · funds/general_fundblocking

  A general fund deficit cannot be submitted. Revenues must equal or exceed expenditures.

• restricted_transfer · funds/road_and_bridge_fundblocking

  Road and Bridge Fund is statutorily restricted; cannot be transferred to operating departments.

• restricted_transfer · funds/debt_service_fundblocking

  Debt service is a contractual obligation; cannot be casually cut or repurposed.

• min_floor · departments/fire_deptblocking

  Cutting Fire Department more than 25% likely violates ISO rating and mutual-aid contract minimums.

  Threshold: -25%

• min_floor · departments/police_sheriffblocking

  Cutting Sheriff contract is contract-bound; reductions beyond 20% require contract renegotiation.

  Threshold: -20%

• must_have_policy_action · revenue_sources/property_taxinfo

  Levy changes >5% generally require a published Truth-in-Taxation hearing notice.

• restricted_transfer · funds/capital_projects_fundwarning

  Capital projects are typically tied to authorized bond issues or grant matches; reallocation may violate covenants.

• min_floor · departments/public_workswarning

  Road maintenance below 75% of baseline accelerates pavement deterioration; deferred cost grows ~2x per year.

  Threshold: -25%

Service impact rules (Impact mode)

Each rule encodes a cut threshold and the lag (in months) before the consequence shows up. These are estimates, not guarantees — per plan v5 §3.10 they ship with explicit confidence and require admin review before public publication.

• Compound deferred-maintenance costdepartments/public_works

  blocking-25% · 24mo lag

  Cuts greater than 25% compound deferred maintenance into capital costs within two budget cycles. Streets eligible for overlay get pushed to full reconstruction, doubling unit cost.

  manual · review=unreviewed

• Mutual-aid contract violationdepartments/fire_dept

  blocking-25% · 0mo lag

  Cuts beyond 25% likely violate mutual-aid contract minimums with neighboring cities; receiving departments may terminate.

  manual · review=unreviewed

• Snow plow response slowsdepartments/public_works

  warning-20% · 1mo lag

  Reducing public works staff or equipment by more than 20% pushes priority-route plow completion past 4 hours after end of storm, raising liability exposure on county connectors.

  manual · review=unreviewed

• Parks maintenance backlog growsdepartments/parks_rec

  warning-20% · 6mo lag

  Cuts beyond 20% reduce mowing and playground inspection frequency; usable park days decline and minor-injury claims tick up.

  manual · review=unreviewed

• Planning & Zoning permit backlogdepartments/planning_zoning

  warning-20% · 6mo lag

  Cuts beyond 20% extend P&Z review timelines past 60 days; CUP/variance hearings push 2-3 months.

  manual · review=unreviewed

• ISO rating slipsdepartments/fire_dept

  warning-15% · 6mo lag

  Cutting fire-department funding more than 15% threatens the ISO Public Protection Classification rating, which raises residential property insurance premiums citywide.

  manual · review=unreviewed

• Admin response times slowdepartments/general_admin

  warning-15% · 3mo lag

  Cutting general administration more than 15% lengthens permit, licensing, and FOIA response times beyond statutory deadlines.

  manual · review=unreviewed

• Pavement deterioration acceleratesdepartments/public_works

  warning-10% · 12mo lag

  Cutting road maintenance by more than 10% defers crack sealing and overlays. Pavement condition index (PCI) typically drops 2-3 points within a year; reconstruction cost grows about 2x faster than maintenance cost saved.

  manual · review=unreviewed

• Sheriff contract must renegotiatedepartments/police_sheriff

  blocking-10% · 0mo lag

  Cuts greater than 10% require formal renegotiation of the Anoka County Sheriff contract before they can take effect.

  manual · review=unreviewed

• Bond covenant breachfunds/debt_service_fund

  blocking-1% · 0mo lag

  Any cut to debt service triggers covenant violation on outstanding GO and revenue bonds.

  manual · review=unreviewed

• Statutory restrictionfunds/road_and_bridge_fund

  blocking-1% · 0mo lag

  Road & Bridge Fund is statutorily restricted; cuts that redirect to operating uses are unlawful.

  manual · review=unreviewed

• Truth-in-Taxation hearing requiredrevenue_sources/property_tax

  info+5% · 0mo lag

  Levy increase greater than 5% triggers Truth-in-Taxation hearing notice requirements under Minn. Stat. § 275.065.

  manual · review=unreviewed

2025 Minnesota class rates (loaded)