To: School District Superintendents, School District Business Managers
From: Tom Melcher, Director, Division of School Finance
Date: November 26, 2013
Subject: Final 2013 Payable 2014 Levy Limitation and Certification Report
The final version of the 2013 Payable 2014Levy Limitation and Certification Report (ED-00111-35) for each school district has been posted to the Minnesota Department of Education (MDE) website – Select Data Center > Data Reports and Analytics > Minnesota Funding Reports (MFR).
Districts are required to discuss this levy and the current year budget at a regularly scheduled board meeting and allow the public to speak. There is no longer an exemption from this hearing based upon the amount of increase in the district’s levy from the prior year. The final levy may be adopted at this same board meeting or a later board meeting. The school board must adopt the final property tax levies no later than five working days after December 20 (effectively December 30).
Truth in Taxation hearing requirements are outlined in the School District Levy Limitation and Certification Calendar (view calendar). Additional detailed Payable 2014 Truth in Taxation Instructions are available on the Department of Revenue website (view Truth in Taxation information).
The final property tax levy must be certified as a specific dollar amount and the board minutes should reflect the amount certified. The option to certify maximum applies only to the proposed levy.
Submit your final certified levy to MDE using the web-based Levy Certification System. Complete the following steps prior to the school board meeting:
After the school board meeting, return to the Levy Certification System and complete the following steps:
More detailed instructions for the Levy Certification System are available by selecting help on the left navigation bar. Page 10 relate specifically to certifying the final levy.
Pursuant to Minnesota Statutes, section 275.065, Subdivision 6, the district's final property tax levy must not exceed the proposed levy, except by an amount up to the sum of the following:
Levy limitations shown on this report may have been revised for one or more of the above changes since the proposed levy was certified. If revisions which result in an increase in levy authority have been made for your school district in areas other than new operating or bond referendums, additional letters will be mailed to you and your county auditor authorizing the increase.
For districts newly applying for the Alternative Teacher Compensation (Q Comp) program for FY 2015, the proposed levy authority was granted based upon the letter of intent submitted. However, final levy authority will be authorized only for districts submitting complete Q Comp application materials prior to final levy certification in December. The Q Comp levy authority has been tentatively removed for all districts newly applying for Q Comp that have not already submitted a completed application for FY 2015.
November 1, 2013 was the deadline for districts to submit final information for Health and Safety projects and Alternative Facilities projects that are still pending approval (PPA and ALT respectively) for this year's levy. If your district had any projects coded as PPA or ALT and approval was not granted on or before November 1, 2013, these projects were cancelled and your district's Health and Safety levy limitation was reduced.
November 5, 2013 was the deadline for districts to submit documentation for the Annual Other Postemployment Benefits (OPEB) levy. If your district requested Annual OPEB levy authority and the following documentation was not submitted, the district’s levy limitation has been reduced by the amount of any Annual OPEB levy authority previously included in the district’s levy limitation. Based upon approved levy requests, there is no need to prorate the Annual OPEB levy.
Other revisions may have been made affecting estimated aids and revenues shown on the report. If the report is used for budgetary purposes, please note that the recently posted report may have updated information for your school district.
Questions concerning Truth in Taxation procedures should be directed to Kristie Strum at the Department of Revenue, 651-556-6074. Other questions should be directed to Jan Carlson at (651) 582-8342 or Terri Yetter at (651) 582-8868.
cc: County Auditors