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City of Nowthen

City of Nowthen · Property taxes

Your property tax, explained

See where your property-tax bill goes, what the city share buys, and how many acres of different kinds of tax base it would take to change the math.

Where does my property-tax dollar go?

A property-tax bill is split between the city, the county, the school district, and special districts. This page starts with the city share — the part the Nowthen council levies and the part this archive can prove.

City of Nowthen share, payable 2025

$1,066a year

$88.83 a monthCalculated

The average Nowthen homestead — estimated market value $480,372, payable 2025 — from Minnesota Department of Revenue homestead data: the city's residential homestead tax base divided by its 1,369 homesteads, at the payable-2025 average city tax rate (22.26%). An estimate, not a parcel tax statement.

The whole bill, split by who levies it

City of Nowthen22.26% (2025)$1,066
Anoka County30.25% (2025)$1,449
School district18.89% (2025)$905
Special districts2.55% (2025)$122
All jurisdictions73.95% (2025)$3,541

Estimate using payable-2025 average local tax rates from the Minnesota Department of Revenue — not a parcel tax statement. School-district levies on market value and state credits make real bills differ; see the methodology. The school-district rate here is the blended average across Nowthen parcels; a parcel in the St. Francis district pays St. Francis's rate and a parcel in the Elk River district pays Elk River's, compared in the rate history below. Official external data

See what the city share buys ↓

What does the city share buy?

Your $1,066 a year ($88.83 a month), spread across the adopted 2026 budget in proportion to each category's budgeted spending. Each line links to the budget-book page it was parsed from.

AdministrationVerified ✓$274.64/yr
Office Administration · Salaries and Benefits$309,995source p.3Verified ✓
General Government/Buildings · Printing, Utilities & Professional Serv$118,230source p.4Verified ✓
General Government/Buildings · Maintenance & Contract Services$34,125source p.4Verified ✓
Mayor Council · Salaries and Benefits$32,395source p.3Verified ✓
Finance and Assessing · Professional Services: Audit$26,000source p.3Verified ✓
Finance and Assessing · Professional Services: Accounting$25,910source p.3Verified ✓
General Government/Buildings · Salaries and Benefits$25,400source p.4Verified ✓
Finance and Assessing · Professional Services: Assessing$25,000source p.3Verified ✓
Office Administration · Maintenance & Contract Services$18,675source p.3Verified ✓
Office Administration · Printing, Utilities & Professional Serv$16,100source p.3Verified ✓
Office Administration · Materials and Supplies$8,000source p.3Verified ✓
Mayor Council · Maintenance & Contract Services$3,300source p.3Verified ✓
General Government/Buildings · Materials and Supplies$2,500source p.4Verified ✓
Roads & infrastructureVerified ✓$228.74/yr
Public Works · Salaries and Benefits$271,390source p.4Verified ✓
Public Works · Maintenance & Contract Services$138,350source p.4Verified ✓
Public Works · Materials and Supplies$73,300source p.4Verified ✓
Engineering · Printing, Utilities & Professional Serv$53,000source p.4Verified ✓
Public Works · Printing, Utilities & Professional Serv$1,685source p.4Verified ✓
Police & SheriffVerified ✓$224.59/yr
Sheriff's Contract · Printing, Utilities & Professional Serv$527,975source p.4Verified ✓
FireVerified ✓$139.40/yr
Fire Management · Salaries and Benefits$212,300source p.4Verified ✓
Fire Management · Maintenance & Contract Services$66,500source p.4Verified ✓
Fire Management · Printing, Utilities & Professional Serv$24,900source p.4Verified ✓
Fire Management · Materials and Supplies$24,000source p.4Verified ✓
Building & inspectionVerified ✓$53.17/yr
Building Inspection · Printing, Utilities & Professional Serv$125,000source p.4Verified ✓
LegalVerified ✓$43.39/yr
Legal · Civil Attorney$65,000source p.3Verified ✓
Legal · Prosecuting Attorney$37,000source p.3Verified ✓
Planning & zoningVerified ✓$40.02/yr
Planning and Zoning · Printing, Utilities & Professional Serv$91,000source p.4Verified ✓
Planning and Zoning · Salaries and Benefits$3,080source p.4Verified ✓
Parks & recreationVerified ✓$26.65/yr
Park Areas · Salaries and Benefits$42,195source p.5Verified ✓
Park Areas · Materials and Supplies$10,750source p.5Verified ✓
Park Areas · Maintenance & Contract Services$8,600source p.5Verified ✓
Park Areas · Printing, Utilities & Professional Serv$1,100source p.5Verified ✓
Capital projectsVerified ✓$17.21/yr
General Government/Buildings · Capital Outlay$40,460source p.4Verified ✓
OtherVerified ✓$13.02/yr
Elections · Salaries and Benefits$15,465source p.3Verified ✓
Unallocated · Contingency$10,000source p.5Verified ✓
Elections · Materials and Supplies$2,400source p.3Verified ✓
Nowthen Farmers Market · Materials and Supplies$2,000source p.4Verified ✓
Elections · Printing, Utilities & Professional Serv$750source p.3Verified ✓
Water / sewer / utilitiesVerified ✓$5.08/yr
URRWMO · Printing, Utilities & Professional Serv$11,935source p.5Verified ✓

This receipt allocates the city share proportionally across budgeted spending. The city also has non-tax revenue (permits, fees, charges, interest), so a dollar of spending is not funded by property tax alone. Dollar splits per category are calculated, not billed.

How the city tax rate has moved

Every year Nowthen has existed as a city, payable 20092025, from the Minnesota Department of Revenue's property-tax data portal: what the city levied, the average city tax rate that levy produced, the total rate across all jurisdictions, and the average homestead market value. The state-aid column shows the certified Local Government Aid for each aid year; Nowthen received state Local Government Aid until 2022, and since 2023 its certified aid is $0. Official external data

City average NTC tax rate, 20092025

Payable yearCity levyState aid (LGA)City avg rateTotal avg rateAvg homestead value
2009$1,006,79318.52%81.09%$302,585
2010$1,053,78019.35%88.92%$295,216
2011$1,075,79322.17%100.51%$262,513
2012$1,093,04823.74%104.89%$257,366
2013$1,149,04727.04%114.56%$240,071
2014$1,242,79729.46%116.76%$230,985
2015$1,243,43426.10%101.38%$261,592
2016$1,351,73228.75%103.41%$260,357
2017$1,356,620$14,42426.35%96.71%$277,776
2018$1,461,272$27,77427.15%95.18%$290,140
2019$1,489,761$28,40124.16%88.40%$327,448
2020$1,571,041$48,75124.29%86.68%$349,211
2021$1,649,004$51,68624.67%83.81%$354,213
2022$1,718,764$10,68022.24%77.82%$389,942
2023$1,837,964$020.73%67.36%$454,843
2024$1,936,251$020.81%67.66%
2025$2,129,474$022.26%73.95%$480,372

Rates are average local net-tax-capacity rates as published by the Department of Revenue (2025 portal export). The city levy shown is the portal's final levy total, which can differ from the county's certified-levy table by small post-certification adjustments — see the methodology. A dash means the portal export has no value for that year. State aid is the certified Local Government Aid from the Department of Revenue's certification files, which cover aid years 2017–2025 here; earlier years are blank because no certification file is held, not because the aid was zero.

The city rate beside Anoka County and the two school districts serving Nowthen

Rates rose into 2013–2014, when recession-era values shrank each tax base, then fell as values recovered. In 2009 the city rate was the smallest of the three layers shown — by 2025 it sits above St. Francis's school rate. Official external data

Nowthen cityAnoka CountySt. Francis schools (ISD 15)Elk River schools (ISD 728)
Average local tax rate by year, 2009 to 2025: Nowthen city, Anoka County, and the St. Francis and Elk River school districts0%10%20%30%40%50%60%200920112013201520172019202120232025
See the rates behind the chart, 20092025
Payable yearNowthen cityAnoka CountySt. Francis schools (ISD 15)Elk River schools (ISD 728)Source
200918.52%32.44%20.96%36.13%methodology
201019.35%35.57%24.86%39.96%methodology
201122.17%40.38%28.79%43.48%methodology
201223.74%41.61%32.84%45.54%methodology
201327.04%44.76%33.71%50.05%methodology
201429.46%43.61%33.64%51.28%methodology
201526.10%38.44%29.45%42.48%methodology
201628.75%39.40%29.37%39.26%methodology
201726.35%37.18%28.87%36.66%methodology
201827.15%35.82%26.96%36.13%methodology
201924.16%34.91%24.86%32.86%methodology
202024.29%33.49%22.20%34.37%methodology
202124.67%31.46%21.96%31.71%methodology
202222.24%29.61%18.83%30.89%methodology
202320.73%24.47%15.88%26.60%methodology
202420.81%25.63%16.19%23.92%methodology
202522.26%30.25%15.16%25.25%methodology

These are average local net-tax-capacity rates as published by the Department of Revenue. School districts also levy on referendum market value — voter-approved operating and debt levies — which a net-tax-capacity rate line does not capture. Which school line applies to a household depends on which district the parcel sits in. Details are in the methodology.

What would change the math?

The city levy divided by the city tax base sets the tax rate. Choose a goal, then compare how many acres of different development types it would take — every result is a scale comparison with its assumptions attached, not a forecast or a recommendation.

Goal

The average existing Nowthen residential homestead, from county aggregate data (residential homestead tax capacity ÷ households), spread over an assumed five-acre lot.

Property class: 1a residential homesteadCalculated

Assumptions

Land needed under these assumptions

1,040 acresof average existing five-acre home

To grow the local tax base by 10%, at $884 of locally retained tax capacity per acre.Calculated

26 forties 6.5 quarter sections 1.6 sections

One square = one forty = 40 acres. 16 forties = one section (640 acres). Abstract blocks, not a map of any actual parcel.

Equivalent average existing homes

≈ 208

on five-acre lots: 1,040 acres

Annual city revenue at today’s rate

$217,904

23.692% of retained tax capacity

City rate if the levy stayed constant

23.692% → 21.538%

≈ $95.20 a year less on the average existing home

What this scenario does not include

  • This is a scale comparison, not a forecast or recommendation.
  • This represents the average existing residential homestead base, not the value of a newly built home.
  • Rate effects assume the city levy stays constant. In reality, future levies may change because costs, projects, and service demands change.
  • No new public road modeled.
  • Other non-road service costs are not modeled.
  • The 1,541-household figure has not yet been verified against a city budget or official demographic source. Averages derived from it are provisional.

Scenario, not forecast.

Assumptions

  • goal: grow the local city tax base by 10%
  • development type: Average existing five-acre home
  • acres per home: 5
  • class-rate method: aggregate average existing home (county data ÷ households)
  • fiscal disparities: not applicable (not commercial-industrial)
  • new public road miles: 0
  • payable year: 2026

Open full methodology

/taxes?s=eyJ2IjoxLCJ5IjoyMDI2LCJnb2FsIjp7InR5cGUiOiJpbmNyZWFzZV90YXhfYmFzZV9wZXJjZW50IiwiYW1vdW50IjoxMH0sImFyY2hldHlwZSI6ImF2ZXJhZ2VfZXhpc3RpbmdfZml2ZV9hY3JlX2hvbWUiLCJhc3N1bXB0aW9ucyI6eyJhY3Jlc1BlclVuaXQiOjUsImZpc2NhbERpc3Bhcml0aWVzTW9kZSI6Im5vbmUifX0

How many acres would it take?

The same goal, compared across development types using each type's default taxable value. Open one to see its full math, caveats, and permalink.

Where these numbers come from

Every important number on this page is a sourced record, official external data, a deterministic calculation, or an assumption you control. No dollar figure here was generated by AI.

The core formula

City levy ÷ city tax base = city tax rate

$2,179,043 local levy ÷ $9,197,371 local tax capacity = 23.692%

The average homestead (payable 2025, official Department of Revenue data): $6,555,471 residential homestead tax capacity ÷ 1,369 homesteads ≈ $4,788.51 of tax capacity, × 22.26% average city rate ≈ $1,065.92 a year for the city share. (The Tax Base Lab's “equivalent homes” yardstick still uses the payable-2026 aggregate ÷ 1,541 assumed households: $6,810,988 ÷ 1,541 $4,420, ≈ $1,047 a year at the certified rate.)

Acres needed in a scenario: required tax capacity ÷ locally retained tax capacity per acre. About 6.6% of the certified levy ($153,744 of $2,332,787) is met by the metro fiscal-disparities distribution rather than the local base.

The full-bill split and the two levy figures

The bill split uses the Department of Revenue's payable-2025 average local net-tax-capacity rates: city 22.26%, county 30.25%, school district 18.89%, special districts 2.55% — total 73.95%. These are jurisdiction-wide averages. A real parcel statement differs because school-district referendum and debt levies are charged on referendum market value rather than tax capacity, and state credits vary by parcel.

The school-district rate in the bill split is the blended average across Nowthen parcels; the rate-comparison chart in the history section shows each of the two districts serving Nowthen — St. Francis schools (ISD 15) and Elk River schools (ISD 728) — separately. These are average local net-tax-capacity rates as published by the Department of Revenue. School districts also levy on referendum market value — voter-approved operating and debt levies — which a net-tax-capacity rate line does not capture. Which school line applies to a household depends on which district the parcel sits in.

The Anoka County table shows the levy each jurisdiction certified; the Department of Revenue portal shows the final levy total after small post-certification adjustments. For Nowthen the two differ by under $250 in every overlapping year (for example, payable 2024: $1,936,176 certified vs $1,936,251 final). Both are recorded, under distinct fact keys, and this page says which one each number uses.

Payable yearCertified (county table)Final (DOR portal)
2022$1,718,710$1,718,764
2023$1,837,905$1,837,964
2024$1,936,176$1,936,251
2025$2,129,366$2,129,474
2026$2,332,787

Fiscal disparities, payable 2025 actuals: Nowthen contributed $369,918 of commercial-industrial tax capacity to the metro pool and received a $139,197 distribution levy back. The Tax Base Lab's 40% contributed / 60% retained split remains a rough scale simplification, not a simulation of these actuals.

State aid (Local Government Aid)

Local Government Aid is general-purpose state aid certified to each city by the Minnesota Department of Revenue. The state’s LGA formula weighs each city’s tax base against its measured revenue need — Nowthen’s adjusted tax capacity now exceeds its formula need, so its certified aid is $0.

Each year’s LGA certification file also restates the prior aid year. Where the files state different figures for the same aid year, this page shows the latest certification; every certification is kept in the database attributed to its source file. The pay-2020 file certified Nowthen’s 2020 LGA at $46,891; the pay-2021 file restates 2020 at $48,751 after a legislative revision. The table shows the restated $48,751.

Aid yearCertified LGACertified in
2017$14,424pay-2018 file
2018$27,774pay-2019 file
2019$28,401pay-2020 file
2020$48,751pay-2021 file
2021$51,686pay-2022 file
2022$10,680pay-2023 file
2023$0pay-2024 file
2024$0pay-2025 file
2025$0pay-2026 file
2026$0pay-2026 file

Standing caveats

  • This is a rough v1 adjustment. Actual fiscal-disparities calculations involve base years, area-wide tax rates, distribution formulas, and changes in local market value per capita. This tool does not simulate those second-order effects yet.
  • For high-value C/I scenarios, this uses a marginal 2.0% class-rate approximation. Exact parcel tax capacity depends on parcel configuration and the first-tier amount.
  • Rate effects assume the city levy stays constant. In reality, future levies may change because costs, projects, and service demands change.
  • Other service costs are not modeled here. They may exist, but this tool will not invent numbers without a local source.
  • The 1,541-household figure has not yet been verified against a city budget or official demographic source. Averages derived from it are provisional. Today this affects the Tax Base Lab’s "equivalent homes" yardstick and nothing else; the bill card’s average home uses official Department of Revenue homestead data instead. For official population context, the Department of Revenue’s LGA certification files record Nowthen’s population at 4,595 (2023 estimate, pay-2026 file; peak 4,536 in the 2020 census), with the full series back to 1970 loaded in the database alongside the aid factors.
Anoka County payable-2026 values / tax-capacity table — Nowthen rowMedium confidence

Anoka County Property Records & Taxation · payable 2026

Nowthen: total tax capacity $9,680,112 (personal property $332,623, real property $9,347,489); agricultural $1,058,731; residential homestead $6,810,988; residential non-homestead $594,420; commercial-industrial $860,389; utility $17,854; seasonal rec $5,107.

County PDF not yet archived in source_documents; values transcribed from the owner-approved build spec (docs/specs/property-tax-explained-spec.md §4–§5).

agricultural tax capacity$1,058,731Official external data
commercial industrial tax capacity$860,389Official external data
personal property tax capacity$332,623Official external data
real property tax capacity$9,347,489Official external data
residential homestead tax capacity$6,810,988Official external data
residential non homestead tax capacity$594,420Official external data
seasonal recreational tax capacity$5,107Official external data
total tax capacity$9,680,112Official external data
utility tax capacity$17,854Official external data
Anoka County payable-2026 city/town tax-rate table — Nowthen rowHigh confidence

Anoka County Property Records & Taxation · payable 2026

Nowthen: certified levy $2,332,787; area-wide levy $153,744; local levy $2,179,043; local taxable tax capacity $9,197,371; total city rate 23.692020%.

Certified 2026 levy ($2,332,787) confirmed by the archived county five-year levy table at nowthen-raw/external_data/anoka-tax-capacity-mv-levies-pay2022-2026.pdf (md5 65a43897f73baad50b0f98ab793b2a9a). The tax-capacity and rate figures on this row remain transcribed from the owner-approved build spec (docs/specs/property-tax-explained-spec.md §4).

area wide levy$153,744Official external data
certified levy$2,332,787Official external data
city tax rate percent23.69202%Official external data
local levy after area wide$2,179,043Official external data
local tax capacity$9,197,371Official external data
Anoka County — Tax Capacity and Market Value Levies, Pay 2022–2026 (five-year comparison)High confidence

Anoka County Property Records & Taxation · payable 2026

Nowthen certified levies (net tax capacity; market-value levy $0 every year): pay 2022 $1,718,710; 2023 $1,837,905; 2024 $1,936,176; 2025 $2,129,366; 2026 $2,332,787. The Anoka County table shows the levy each jurisdiction certified; the Department of Revenue portal shows the final levy total after small post-certification adjustments. For Nowthen the two differ by under $250 in every overlapping year (for example, payable 2024: $1,936,176 certified vs $1,936,251 final). Both are recorded, under distinct fact keys, and this page says which one each number uses.

nowthen-raw/external_data/anoka-tax-capacity-mv-levies-pay2022-2026.pdf (md5 65a43897f73baad50b0f98ab793b2a9a); parsed deterministically from the committed pdftotext extraction (scripts/fixtures/anoka-levies-pay2022-2026.txt).

certified levy anoka table$1,718,710Official external data
certified levy anoka table$1,837,905Official external data
certified levy anoka table$1,936,176Official external data
certified levy anoka table$2,129,366Official external data
certified levy anoka table$2,332,787Official external data
Minnesota DOR — Local Government Aid certification factors, aids payable 2018High confidence

Minnesota Department of Revenue · payable 2018 · original source

Per-city LGA formula inputs for all 20 Anoka County cities. Nowthen: 2018 LGA certified at $27,774; restates 2017 LGA at $14,424. Each year’s LGA certification file also restates the prior aid year. Where the files state different figures for the same aid year, this page shows the latest certification; every certification is kept in the database attributed to its source file.

nowthen-raw/external_data/mn-dor-lga-pay-2018-factors.xls (md5 238c7bdfc7472875bbef583a3f62e9ed); parsed from the derived CSV re-export of the factor sheet (pandas, no value edits): derived/lga-factors-anoka-cities.csv (md5 fbf573b164df5b70e30296a6fddb51dc).

lga 2017 lga$14,424Official external data
lga 2018 lga$27,774Official external data
Minnesota DOR — Local Government Aid certification factors, aids payable 2019High confidence

Minnesota Department of Revenue · payable 2019 · original source

Per-city LGA formula inputs for all 20 Anoka County cities. Nowthen: 2019 LGA certified at $28,401; restates 2018 LGA at $27,774. Each year’s LGA certification file also restates the prior aid year. Where the files state different figures for the same aid year, this page shows the latest certification; every certification is kept in the database attributed to its source file.

nowthen-raw/external_data/mn-dor-lga-pay-2019-factors.xls (md5 067c3d10e5fbdae9572806998beb1d1c); parsed from the derived CSV re-export of the factor sheet (pandas, no value edits): derived/lga-factors-anoka-cities.csv (md5 fbf573b164df5b70e30296a6fddb51dc).

lga 2018 lga$27,774Official external data
lga 2019 lga$28,401Official external data
Minnesota DOR — Local Government Aid certification factors, aids payable 2020High confidence

Minnesota Department of Revenue · payable 2020 · original source

Per-city LGA formula inputs for all 20 Anoka County cities. Nowthen: 2020 LGA certified at $46,891; restates 2019 LGA at $28,401. Each year’s LGA certification file also restates the prior aid year. Where the files state different figures for the same aid year, this page shows the latest certification; every certification is kept in the database attributed to its source file.

nowthen-raw/external_data/mn-dor-lga-pay-2020-factors.xlsx (md5 789e5544e303de69bc3f507020320d2f); parsed from the derived CSV re-export of the factor sheet (pandas, no value edits): derived/lga-factors-anoka-cities.csv (md5 fbf573b164df5b70e30296a6fddb51dc).

lga 2019 lga$28,401Official external data
lga 2020 lga$46,891Official external data
Minnesota DOR — Local Government Aid certification factors, aids payable 2021High confidence

Minnesota Department of Revenue · payable 2021 · original source

Per-city LGA formula inputs for all 20 Anoka County cities. Nowthen: 2021 LGA certified at $51,686; restates 2020 LGA at $48,751. Each year’s LGA certification file also restates the prior aid year. Where the files state different figures for the same aid year, this page shows the latest certification; every certification is kept in the database attributed to its source file.

nowthen-raw/external_data/mn-dor-lga-pay-2021-factors.xlsx (md5 c60de8cbcbfcffa911a9564128682f40); parsed from the derived CSV re-export of the factor sheet (pandas, no value edits): derived/lga-factors-anoka-cities.csv (md5 fbf573b164df5b70e30296a6fddb51dc).

lga 2020 lga$48,751Official external data
lga 2021 lga$51,686Official external data
Minnesota DOR — Local Government Aid certification factors, aids payable 2022High confidence

Minnesota Department of Revenue · payable 2022 · original source

Per-city LGA formula inputs for all 20 Anoka County cities. Nowthen: 2022 LGA certified at $10,680; restates 2021 LGA at $51,686. Each year’s LGA certification file also restates the prior aid year. Where the files state different figures for the same aid year, this page shows the latest certification; every certification is kept in the database attributed to its source file.

nowthen-raw/external_data/mn-dor-lga-pay-2022-factors.xlsx (md5 462aea5a3c16d54f111967643b577918); parsed from the derived CSV re-export of the factor sheet (pandas, no value edits): derived/lga-factors-anoka-cities.csv (md5 fbf573b164df5b70e30296a6fddb51dc).

lga 2021 lga$51,686Official external data
lga 2022 lga$10,680Official external data
Minnesota DOR — Local Government Aid certification factors, aids payable 2023High confidence

Minnesota Department of Revenue · payable 2023 · original source

Per-city LGA formula inputs for all 20 Anoka County cities. Nowthen: 2023 LGA certified at $0; restates 2022 LGA at $10,680. Each year’s LGA certification file also restates the prior aid year. Where the files state different figures for the same aid year, this page shows the latest certification; every certification is kept in the database attributed to its source file.

nowthen-raw/external_data/mn-dor-lga-pay-2023-factors.xlsx (md5 14cf6d0ab6436b4f1d0535e9859084e6); parsed from the derived CSV re-export of the factor sheet (pandas, no value edits): derived/lga-factors-anoka-cities.csv (md5 fbf573b164df5b70e30296a6fddb51dc).

lga 2022 lga$10,680Official external data
lga 2023 lga$0Official external data
Minnesota DOR — Local Government Aid certification factors, aids payable 2024High confidence

Minnesota Department of Revenue · payable 2024 · original source

Per-city LGA formula inputs for all 20 Anoka County cities. Nowthen: 2024 LGA certified at $0; restates 2023 LGA at $0. Each year’s LGA certification file also restates the prior aid year. Where the files state different figures for the same aid year, this page shows the latest certification; every certification is kept in the database attributed to its source file.

nowthen-raw/external_data/mn-dor-lga-pay-2024-factors.xlsx (md5 a75f5070b4e82ec4004ab0caaea8e3ff); parsed from the derived CSV re-export of the factor sheet (pandas, no value edits): derived/lga-factors-anoka-cities.csv (md5 fbf573b164df5b70e30296a6fddb51dc).

lga 2023 lga$0Official external data
lga 2024 lga$0Official external data
Minnesota DOR — Local Government Aid certification factors, aids payable 2025High confidence

Minnesota Department of Revenue · payable 2025 · original source

Per-city LGA formula inputs for all 20 Anoka County cities. Nowthen: 2025 LGA certified at $0; restates 2024 LGA at $0. Each year’s LGA certification file also restates the prior aid year. Where the files state different figures for the same aid year, this page shows the latest certification; every certification is kept in the database attributed to its source file.

nowthen-raw/external_data/mn-dor-lga-pay-2025-factors.xlsx (md5 9c86df88452d6cbf13b1e5757dcacd74); parsed from the derived CSV re-export of the factor sheet (pandas, no value edits): derived/lga-factors-anoka-cities.csv (md5 fbf573b164df5b70e30296a6fddb51dc).

lga 2024 lga$0Official external data
lga 2025 lga$0Official external data
Minnesota DOR — Local Government Aid certification factors, aids payable 2026High confidence

Minnesota Department of Revenue · payable 2026 · original source

Per-city LGA formula inputs for all 20 Anoka County cities. Nowthen: 2026 LGA certified at $0; restates 2025 LGA at $0. Each year’s LGA certification file also restates the prior aid year. Where the files state different figures for the same aid year, this page shows the latest certification; every certification is kept in the database attributed to its source file.

nowthen-raw/external_data/mn-dor-lga-pay-2026-factors.xlsx (md5 82a34f8175e676e9516b31a84df1d8df); parsed from the derived CSV re-export of the factor sheet (pandas, no value edits): derived/lga-factors-anoka-cities.csv (md5 fbf573b164df5b70e30296a6fddb51dc).

lga 2023 population4,595Official external data
lga 2025 lga$0Official external data
lga 2026 lga$0Official external data
lga highest population4,536Official external data
lga revenue need small cities0Official external data
lga study year 2023 adjusted net tax capacity$10,333,314Official external data
Minnesota DOR Property Tax Data Portal export — city/town, county, and school district statistics, payable 2005–2025High confidence

Minnesota Department of Revenue · payable 2025 · original source

Nowthen payable 2025: city/town levies total $2,129,474; NTC levy $1,990,277; taxable NTC $8,940,545; average local NTC rates city 22.26% / county 30.25% / school 18.89% / special 2.55% (total 73.95%); residential homestead NTC $6,555,471 across 1,369 homesteads; average homestead EMV $480,372; fiscal disparities contribution $369,918 NTC, distribution levy $139,197. School districts serving Nowthen, payable-2025 average local NTC rates: St. Francis ISD 15 15.16%, Elk River ISD 728 25.25%.

nowthen-raw/external_data/mn-dor-property-tax-data-portal-export-2025.xlsx (md5 c02cba60769bdd67d8d59b7663801bc9); parsed from the three derived CSV re-exports of the xlsx sheets (pandas, no value edits): derived/dor-portal-citytown.csv, derived/dor-portal-county.csv, derived/dor-portal-schooldistrict.csv.

Showing the key payable-2025 values this page uses; the full export (every year and column for Nowthen, Anoka County, and the county's other cities and towns, plus the rate series for the St. Francis and Elk River school districts) is loaded in the database.

average residential homestead emv$480,372Official external data
city town avg local ntc tax rate22.26%Official external data
city town fiscal disparities dist levy$139,197Official external data
city town levies total$2,129,474Official external data
city town ntc levy$1,990,277Official external data
county avg local ntc tax rate30.25%Official external data
fiscal disparities cont ntc$369,918Official external data
residential homestead count1,369Official external data
residential homestead ntc$6,555,471Official external data
St. Francis schools (ISD 15) — school district avg local ntc tax rate15.16%Official external data
school district avg local ntc tax rate18.89%Official external data
Elk River schools (ISD 728) — school district avg local ntc tax rate25.25%Official external data
special district avg local ntc tax rate2.55%Official external data
taxable ntc$8,940,545Official external data
total avg local ntc tax rate73.95%Official external data
Metropolitan Council — fiscal disparities program (40% of C/I tax-base growth contributed to the area-wide pool)High confidence

Metropolitan Council · payable 2026 · original source

The metro fiscal-disparities system shares 40% of commercial-industrial tax-base growth across the seven-county area. The 60% local-retention figure used in scenarios is a v1 simplification.

Twin Cities metro — fiscal disparities contribution rate40%Official external data
Twin Cities metro — fiscal disparities rough local retention rate60%Scale estimate
Minnesota DOR — cannabis gross receipts tax (15%); Local Government Cannabis Aid repealed, 2025 final aid yearHigh confidence

Minnesota Department of Revenue · payable 2026 · original source

Cannabis sales are subject to a 15% cannabis gross receipts tax plus applicable sales taxes. The Local Government Cannabis Aid program was repealed, with 2025 as the final aid year. Cannabis is therefore not a special local revenue stream for city property-tax scenarios.

Minnesota — cannabis gross receipts tax rate15%Official external data
Minnesota DOR certified Local Government Aid, aids payable 2026 — Nowthen $0High confidence

Minnesota Department of Revenue · payable 2026 · original source

LGA is general-purpose aid intended partly for property-tax relief. The state’s LGA formula weighs each city’s tax base against its measured revenue need — Nowthen’s adjusted tax capacity now exceeds its formula need, so its certified aid is $0.

Confirmed by the archived pay-2026 LGA certification factor file at nowthen-raw/external_data/mn-dor-lga-pay-2026-factors.xlsx (md5 82a34f8175e676e9516b31a84df1d8df): Nowthen 2026 LGA $0 (and $0 for aid years 2023–2025; last non-zero aid $10,680 in 2022). Full factor series ingested by scripts/ingest-lga-factors.run.ts.

lga certified$0Official external data
Minnesota DOR — qualified data center program (sales-tax exemptions; electricity exemption ended July 1, 2025)High confidence

Minnesota Department of Revenue · payable 2026 · original source

Qualified data centers may have enterprise IT equipment and software exempt from sales tax; electricity no longer qualifies starting July 1, 2025. Property-tax scenarios must use taxable real-property value, not total capital investment.

Minnesota DOR — Residential Homestead Property Tax Burden Report (Voss), taxes payable 2023High confidence

Minnesota Department of Revenue · payable 2023 · original source

Statewide homestead tax burden by income and region (effective tax rates, burden as a percent of income). Planned source for "how does the burden on a Nowthen homestead compare" — deliberately not parsed in this phase.

nowthen-raw/external_data/mn-dor-voss-residential-homestead-burden-pay2023.pdf (md5 3d8d66ca75315a920e81c9d7fe7438e7); archived for the future peer property-tax-burden module — no figures ingested yet.

Homestead market value exclusion formula (Minn. Stat. § 273.13 subd. 35)Needs verification

Minnesota Legislature — Office of the Revisor of Statutes · payable 2026 · original source

Exclusion = 40% of EMV up to $95,000 (max $38,000), reduced by 9% of EMV over $95,000; zero at ≈$517,222. Spec §7.3: current DOR formula should be verified before shipping.

Minnesota — hmve full rate limit$95,000Official external data
Minnesota — hmve max exclusion$38,000Official external data
Minnesota — hmve phaseout rate9%Official external data
Minnesota — hmve rate40%Official external data
Minn. Stat. § 273.13 — property class rates (1a, 2a/2b, 3a)High confidence

Minnesota Legislature — Office of the Revisor of Statutes · payable 2026 · original source

Class 1a residential homestead: 1.0% of first $500,000, 1.25% above. Class 3a commercial-industrial: 1.5% of first $150,000, 2.0% above. Agricultural homestead land 0.5%; non-homestead / rural vacant 1.0%.

Minnesota — class rate 1a first tier1%Official external data
Minnesota — class rate 1a first tier limit$500,000Official external data
Minnesota — class rate 1a upper tier1.25%Official external data
Minnesota — class rate 2a homestead land0.5%Official external data
Minnesota — class rate 2a nonhomestead1%Official external data
Minnesota — class rate 2b rural vacant1%Official external data
Minnesota — class rate 3a first tier1.5%Official external data
Minnesota — class rate 3a first tier limit$150,000Official external data
Minnesota — class rate 3a marginal2%Official external data
Nowthen household count (1,541) used for average-home mathNeeds verification

· payable 2026

From the spec’s hand-checked feedback only. Spec §5: "Do not ship the households value unless it has a source_fact row" — must be verified to a city budget or official demographic source before public display.

households1,541 householdsAssumption

Methodology version: property-tax-lab-v1