Methodology

This tool estimates the annual school property tax on the median-value residential homestead in each Minnesota school district. The calculation follows MN Department of Revenue and League of Minnesota Cities conventions.

Conceptual Formula

School Tax = (Tax Capacity × TC Rate) + (Taxable MV × MV Referendum Rate)

Step 1 — Establish Median EMV

We filter parcel GIS data to residential homestead parcels (HOMESTEAD = 'Yes', EMV > $10,000), group by school district, and compute the median Estimated Market Value. Metro counties use MetroGIS Regional Parcel data; outstate counties use the MN Statewide Opt-In Parcel Dataset. Districts lacking GIS coverage fall back to DOR Economic Market Values.

Step 2 — Apply HMVE

The Homestead Market Value Exclusion (MS 273.13 subd. 35) reduces taxable market value:

EMV ≤ $76,000Exclusion = 40% of EMV

$76,001 – $413,800$30,400 − 9% × (EMV − $76,000)

≥ $413,800No exclusion

Step 3 — Compute Tax Capacity

Residential homestead class rate: 1.00% on the first $500,000 of taxable MV, 1.25% on the excess above $500,000.

Step 4 — Apply District Tax Rates

Two rates from MN DOR per district: the net tax capacity rate and the market value referendum rate. The TC rate applies to tax capacity; the MV rate applies directly to taxable market value.

Step 5 — Effective Rate

The effective school tax rate is total school tax divided by original EMV, expressed as a percentage.

Data Sources

MN DOR Property Tax History — School Districtwww.revenue.state.mn.us/property-tax-history-data

MetroGIS Regional Parcel Datasetgisdata.mn.gov/dataset/us-mn-state-metrogis-plan-regional-parcels

MN Statewide Opt-In Parcel Datasetgisdata.mn.gov/dataset/plan-parcels-open

MN Statute 273.13 (class rates + HMVE)www.revisor.mn.gov/statutes/cite/273.13

Important Caveats

1This is an estimate based on median assessed value and published district-wide tax rates. Individual parcels vary.

2Assumes residential homestead classification. Non-homestead, agricultural, and commercial property use different class rates.

3Referendum levies reflect the most recent year available from MN DOR. Mid-cycle voter-approved changes won't appear until the next data update.

4Fiscal disparities (MS 473F) are not reflected — they affect commercial property, not residential homesteads.

5Median EMV is from assessor data (GIS parcels), not DOR's sales-ratio-adjusted ECMV.

Contact: Questions about methodology or data? Reach MN DOR Property Tax Research at PropTax.Research@state.mn.us.