HomeMy WebLinkAboutNovember 30, 1993 Work SessionNOTICE OF OFFICIAL MEETING
Notice is hereby given that an official meeting
is to be held in the
City of Columbia Heights
as follows:
Meeting of:
MAYOR, CITY COUNCIL AND CITY MANAGER
Date of Meefing~
TUESDAY, NOVEMBER 30, 1993
Time of Meeting.
7:00 PM
Location of Meeting:
CITY HALL CONFERENCE ROOM
590 40TH AVENUE NE
Purpose of Meeting:.
WORK SESSION
1994 Budget
At the meeting, City staff will provide information on:
®Fiscal disparity and tax capacity changes
®Fund balance status and encumbrances
®Truth in Taxation Hearing information
The City of Columbia Heights does not discriminate on the basis of disability in the admission
or access to, or treatment or employment in, its services, programs, or activities. Upon request,
accommodation will be provided to allow individuals with disabilities to participate in all City
of Columbia Heights' services, programs, and activities. Auxiliary aids for handicapped
persons are available upon request when the request is made at least 96 hours in advance.
Please call the City Council Secretary at 782-2800, Extension 209, to make arrangements.
(TDD/782-2806 for deaf only)
MINNESOTA Department of Revenue
Local' Government Services Mail Station 3340
Phone (612) 296-5145
St. Paul, MN 55146-3340
Fax (612) 297-2166
September 13, 1993
TO:
Revised Comnlinnce Form
The "Certification of Truth in Taxation - Taxes Payable 1994" form (LOS
FORM TNT-94) that you received along with my letter dated June 18,
1993 is in error regarding .the adoption of your taxing authority's final
property tax levy for the taxes payable year 1994. This form has your
taxing authority adopting its final property tax levy at either its initial
Truth in Taxation hearing or at its continuation hearing (it one is held).
.This ,is wrone. Under ~e 199~ Tax Bill (Laws 1993, Chapter 375), your
---~J--'- taxing authority ~ust ad6pt its final r° - nY tax "w at i~ public hearin ~ .... P P~... , 8
_su .
Enclosed is a revised LGS FORM TNT-94 which reflects the new
requirements concerning the adoption of your taxing authority's final
property tax levy. Please destroy the original LGS FORM TNT-94 that
you received in June, 1993.
HACA Deduction
As mentioned in my letter dated June 21, 1993 concerning the
requirements for public hearings on proposed property taxes for taxes
payable in 1994, there has been a change in procedure for the deduction
of homestead ~nd ~gricultural credit aid (HACA) from your property tax
levy. Last year the county auditor deducted your taxing authority's HACA
from the property tax levy that you certified for the taxes payable year
1993. This deduction was made proportionally from all of the separate
fund levies of your taxing authority (unequalized levies in the case of
school districts).
An equal opportunity employer TDD: (612) 297-2196
To: Counties, School Districts, Cities, And MetroPOlitan Special Taxing
Distdas
Re: Revised Certification Of Compliance With Truth In Taxation Form
(LGS Form Tnt-94)
September 13, 1993
Page 2
Beginning with levy year 1993, the governing body of each county, school
district, city, and metropolitan special taxing district must deduct its
HACA prior 'to certifying its levy to the county auditor. The county
auditor will no longer be deducting this aid from the levies that are
certified. For counties, cities, and metropoUtan special taxing districts, at
the governing body's option, HACA can be used entirely to reduce one
levy purpose (such as a general fund levy) or can be used to reduce two
or more levy purposes. Only net tax capacity based levies may be
reduced by HACA. Market value based levies may not be reduced by
HACA.
The Department of Education's Levy Certification form provides for
school districts to deduct their total HACA from their total net tax
capacity based levy. The county auditor will then allocate the school
district's HACA proportionally among the school district's various
unequalized net tax capacity based levy purposes in the process of
determining tax rates.
At your taxing authority's Truth in Taxation meetings this fall, you should
discuss this change in the HACA deduction and explain which levy
purpose or levy purposes are being reduced by HACA for taxes payable
in 1994.
If you have any questions concerning this letter, please contact me.
Sincerely,
Robert Johnson, Research Analyst
Local Government Services Division
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