物业税101

财产税制度

这是对明尼苏达州财产税制度基础的描述. 到2023年，地方澳门网络娱乐游戏平台将筹集超过110亿美元用于资助学校服务, 县, 城市, 乡, 特别行政区. 该州还对某些季节性和商业性房产征收财产税.

试图理解这个系统的挑战之一是所涉及的术语的复杂数组. 页面末尾的术语表包含关键术语的简短定义.

评估及分类

财产税制度是一个连续的循环, 但它实际上是从当地评估人员估计房地产市场价值开始的. Assessors try to determine the approximate selling price of each parcel of property based on current market conditions.

还根据属性的使用为每个属性包分配一个属性类. 例如, 业主自住作为个人住宅的财产被归类为住宅基地.

The classification is important because the Minnesota system assigns a weight to each class of property. 一般来说，与收入生产有关的财产(例如.g.(如商业和工业物业)的分类权重高于其他物业.

每个包裹的纳税能力是每个包裹市场价值的百分比.

即:[包裹市价]*[类税率]=[包裹税容量]

例如，一套价值7.5万美元的房屋被归类为住宅基地，其分类率为1.因此纳税能力是75000美元x .01 or $750.

在明尼苏达大学研究部网站上查看班级费率

当地征税

下一步是确定每个地方单位澳门网络娱乐游戏平台征收的财产税. 每年, 这个城市, 县, 学区, and any special property taxing authorities must establish how much property tax they want to collect in the following year by Dec. 28.

对城市, 财产税的征收是在考虑了所有其他收入之后确定的, 包括地方澳门网络娱乐游戏平台援助(LGA)等国家援助.

即:[市预算]-[所有非财产税收入]=[市征费]

在七县双城大都会和铁山脉的许多城市, the levies are reduced by an amount of property tax revenue derived from the metropolitan and range area fiscal disparities programs.

查看有关财政差距计划的信息

查看最新的地铁和铁山脉城市财政差异数据

地方税率

地方澳门网络娱乐游戏平台不设定税率. 税率是税收和总税基的函数. 计算当地税率, 一个县必须确定用于分摊征税的总税收能力. 县:

• 汇总城市内所有地块的税收能力.
• Makes several adjustments to this total because not all tax capacity is available for general tax purposes.

这种计算的结果就是应纳税能力, 哪一个是用来确定地方税率的.

The 县 calculates 这个城市 tax rate by dividing 这个城市 levy (minus the fiscal disparities distribution levy, (如适用)按应税纳税能力计算.

即:[市征]/[应税税额]=[市税率]. 税率以百分比表示.

根据该县的征税和税基，对该县进行相同的计算, 学区, 以及所有特别税务机关. The sum of the tax rates for all taxing authorities that levy against a single property produces the total local tax rate. The 县 uses the total local tax rate to determine the overall tax burden for each parcel of property.

包裹税计算

The property tax bill for each parcel of property is determined by multiplying the parcel’s tax capacity by the total local tax rate.

即:【澳门棋牌娱乐游戏平台】*【澳门网络娱乐游戏平台】=【澳门棋牌娱乐游戏平台】

每个单独包裹的税单逐项列出了该县的税收, 直辖市, 学区, 以及任何特别的税务机关.

使税收计算复杂化, 选民批准的全民公决税适用于每个包裹的市场价值, 无纳税能力. 结果是, 每个相同价值的包裹, 不管房产的用途如何, pays the same amount of referenda taxes (with the exception of certain agricultural and 季节性休闲 properties, 免征全民公决税).

那就是:

• 【澳门网络娱乐游戏平台】*【澳门棋牌娱乐游戏平台】=【澳门网络娱乐游戏平台】
• 【澳门棋牌娱乐游戏平台】+【澳门棋牌娱乐游戏平台】=【澳门网络娱乐游戏平台】

通常，只有少数几个县和城市征收这些全民公决税. 大多数学区都是这样做的.

州财产税

国家对所有商业商品征收财产税, 工业, 季节性休闲, 以及实用不动产. 所得款项存入国家普通基金.

财产税抵免

在某些情况下，对各种类型的财产有几种税收抵免. These amounts are subtracted from the overall taxes for each parcel to determine the net tax bill for the individual owner. 明尼苏达州直接向个人房主提供额外的财产税减免, 小屋主人, 和租房者通过断路器和定向退款计划.

查看有关州房主财产税减免计划的详细信息

财产税错综复杂

The technical details of computing property taxes mask many other intricacies of the property tax system.

随着时间的推移，这个体系变得越来越复杂，纳税人也越来越难以理解. Local officials must frequently explain how the system works and can only control local levy decisions. 他们没有直接改变税收体系整体结构的能力.

Many communities over the past several years have experienced situations where individual property taxes rise much faster than the increase in the levies that are certified by local units of government.

更改为估计市场价值

The most common factor that results in an increase in an individual parcel’s tax is the change in the parcel’s estimated market value. 地方税收没有任何变化, 业主可能会经历几乎完全由于任何估值增加而导致的税收增加.

对分类制度进行立法改革

立法机关有时会改变分类制度. Changes to the classification system can shift property tax burdens from one type of property to another.

Legislative changes in state aid programs can also affect the revenue needed to be raised from the property tax. The Legislature has often made changes to the distribution formula for LGA and adjusted the total amount of funding available. The 2023 Legislature made some changes to the distribution formula for LGA and increased the total appropriation for 城市 to $644 million for 2024 and beyond.

经济因素

经济因素 that may affect broad classes of property can also influence the overall tax changes for individual parcels of property. 例如, in the early 1990s the metropolitan area experienced major declines in the valuation for commercial and 工业 properties. These valuation declines shifted taxes from property classified as commercial and 工业 to all other types of property. 估值下降也可能加剧了地方澳门网络娱乐游戏平台单位的征税变化.

征税范围

征税范围 also impact local levy decisions when they are put in place by the Legislature Most recently, 2013年，立法机关对2014年应纳税额超过2年的城市实施了一年的征税限制,人口500人.

术语词汇表

• 断路器: A state-paid property tax refund program for homeowners who have property taxes out of proportion with their income. 租房者也可以使用类似的程序.
• 类: The percent of market value set by state law that establishes the property’s tax capacity subject to the property tax.
• 财政差异方案: Local units of government in the Twin Cities metropolitan area and on the Iron Range participate in property tax base sharing programs. 在这两个项目下, a portion of the growth in commercial and 工业 property value of each city and township is contributed to a tax base sharing pool. Each city and township then receives a distribution of property value from the pool based on market value and population in each city. 查看有关财政差距计划的信息.
• 宅基地市值排除(HMVE): 符合条件的宅基地只需缴纳部分房产税. 最大排除, 价值的40%, 发生在家里价值$95,随着房屋价值的增长而逐步取消. 查看有关宅基地市场价值排除的信息.
• 地方澳门网络娱乐游戏平台援助(LGA): A state government revenue sharing program for 城市 and 乡 that is intended to provide an alternative to the property tax. 对于2500人以上的城市和2500人以下的城市，LGA使用不同的公式进行分布. 这些公式包括人口等因素, 人口变化, 以及1940年以前建造的家庭的比例. 查看当地澳门网络娱乐游戏平台援助如何运作的信息.
• 地方税率:计算每宗财产的税率. 地方税率 is computed by dividing the certified levy (after reduction for fiscal disparities distribution levy and disparity reduction) by the taxable tax capacity.
• 市场价值: 估价人对房产出售后在公开市场上价值的估计. 市场价值设定在1月8日. 税前一年的2个月.
• 房地产类: 分类:根据财产的用途对每一块财产进行的分类. 例如，业主自住的住宅物业被归类为宅基地.
• 物业税征收: 由地方澳门网络娱乐游戏平台单位征收的税. 该税是在12月10日左右征收的. 在课税年度的前一年的28日，由纳税人缴付征款.
• 针对退款: A state paid property tax refund for homeowners whose property taxes have increased by more than 12%. 类似的项目也适用于客舱所有者.
• 税收能力: 根据市场价值和法定等级差饷对物业进行估值. 每个地块的财产税是根据其纳税能力来征收的.
• 总纳税能力: 首先将一个城市内所有财产的税收能力加起来计算得出的数额. 调整财政差距, 税收增加, and a portion of the powerline value are made to this total since not all tax capacity is available for general tax purposes.
• Truth-in-taxation:《澳门棋牌娱乐游戏平台》要求地方澳门网络娱乐游戏平台设定预估税额, 告知纳税人相关影响, and announce which of their regularly scheduled council meetings will include a discussion of the budget and levy. 纳税人的意见是在那次会议上提出的.

澳门网络娱乐游戏平台

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