MN Public Tools · 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.
How the city's rate is actually set, why cutting the budget can't move it much, and what “growing the tax base” really means, in plain English.
The Tax Lab
Try changing the city's tax math yourself. Every result is a scale comparison with its assumptions attached, not a forecast, not a recommendation. Each experiment also opens on its own page: grow the base, raise the levy, or cut the levy.
Three words run the whole machine. The levy is the property tax the city collects for the year. The tax base is every property's taxable value after the state's formulas, added up; on official forms it's called “tax capacity,” but it is the same thing. The tax rate is the division of one by the other. Move either side and the rate moves.
The Lab uses the same rate identity as the articles above: the local levy, after the metro fiscal-disparities adjustment, divided by the local tax capacity, not the full certified levy. For payable 2026, Nowthen certified a total city levy of $2,332,787, but the local-rate math uses $2,179,043 over $9,197,371: the 23.69% you see in the results.
Goal
Example: 10 means a tax base 10% bigger than today’s.
The average existing Nowthen residential homestead, from the official DOR homestead aggregate (Residential Homestead NTC ÷ Residential Homestead Count), spread over an assumed five-acre lot.
Property class: 1a residential homesteadCalculated
Assumptions
Land needed under these assumptions
960.4 acresof average existing five-acre home
To grow the local tax base by 10%, at $958 of locally retained tax capacity per acre (the taxable base the rate is charged on, not the tax bill).Calculated
24 forties ≈ 6 quarter sections ≈ 1.5 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
≈ 192
on five-acre lots: 960.4 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%
≈ $103.14 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.
- For average-home and equivalent-home examples this page uses the official payable-2025 Department of Revenue homestead aggregate as a proxy ($6,555,471 of residential homestead tax capacity across 1,369 homesteads, about $4,789 each) applied to the payable-2026 levy and tax base. Treat it as a scale proxy, not a payable-2026 parcel count.
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.
The rest of this page shows what the average Nowthen bill looks like today, what the city share buys, how the rate has moved, and how Nowthen compares with nearby cities.
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 for payable 2025, comes from Minnesota Department of Revenue homestead data. The city share is the home's average tax capacity ($4,788.51, the city's residential homestead tax base divided by its 1,369 homesteads) times the payable-2025 average city tax rate (22.26%), not market value times one percent. An estimate, not a parcel tax statement.
The whole bill, split by who levies it
$3,541a year
The city row is the council's certified payable-2025 share, the same figure as above. County, school, and special-district shares apply the latest published payable-2025 average rates from the Minnesota Department of Revenue to the same home. An estimate, not a parcel tax statement: school-district levies on market value and state credits make real bills differ, and the school-district rate here is the blended average across Nowthen parcels (a St. Francis parcel pays St. Francis's rate, an Elk River parcel pays Elk River's; see the rate history below). Official external data
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 ✓$645,630 budgeted$233.69/yr→
| Office Administration · Salaries and Benefits | $309,995 | source p.3 | Verified ✓ |
| General Government/Buildings · Printing, Utilities & Professional Serv | $118,230 | source p.4 | Verified ✓ |
| General Government/Buildings · Maintenance & Contract Services | $34,125 | source p.4 | Verified ✓ |
| Mayor Council · Salaries and Benefits | $32,395 | source p.3 | Verified ✓ |
| Finance and Assessing · Professional Services: Audit | $26,000 | source p.3 | Verified ✓ |
| Finance and Assessing · Professional Services: Accounting | $25,910 | source p.3 | Verified ✓ |
| General Government/Buildings · Salaries and Benefits | $25,400 | source p.4 | Verified ✓ |
| Finance and Assessing · Professional Services: Assessing | $25,000 | source p.3 | Verified ✓ |
| Office Administration · Maintenance & Contract Services | $18,675 | source p.3 | Verified ✓ |
| Office Administration · Printing, Utilities & Professional Serv | $16,100 | source p.3 | Verified ✓ |
| Office Administration · Materials and Supplies | $8,000 | source p.3 | Verified ✓ |
| Mayor Council · Maintenance & Contract Services | $3,300 | source p.3 | Verified ✓ |
| General Government/Buildings · Materials and Supplies | $2,500 | source p.4 | Verified ✓ |
Roads & infrastructureVerified ✓$537,725 budgeted$194.63/yr→
| Public Works · Salaries and Benefits | $271,390 | source p.4 | Verified ✓ |
| Public Works · Maintenance & Contract Services | $138,350 | source p.4 | Verified ✓ |
| Public Works · Materials and Supplies | $73,300 | source p.4 | Verified ✓ |
| Engineering · Printing, Utilities & Professional Serv | $53,000 | source p.4 | Verified ✓ |
| Public Works · Printing, Utilities & Professional Serv | $1,685 | source p.4 | Verified ✓ |
Police & SheriffVerified ✓$527,975 budgeted$191.10/yr→
| Sheriff's Contract · Printing, Utilities & Professional Serv | $527,975 | source p.4 | Verified ✓ |
Debt serviceVerified ✓$439,179 budgeted$158.96/yr→
| Property-tax levy share of debt service (principal & interest) | $439,179 | source p.9 | Verified ✓ |
FireVerified ✓$327,700 budgeted$118.61/yr→
| Fire Management · Salaries and Benefits | $212,300 | source p.4 | Verified ✓ |
| Fire Management · Maintenance & Contract Services | $66,500 | source p.4 | Verified ✓ |
| Fire Management · Printing, Utilities & Professional Serv | $24,900 | source p.4 | Verified ✓ |
| Fire Management · Materials and Supplies | $24,000 | source p.4 | Verified ✓ |
Building & inspectionVerified ✓$125,000 budgeted$45.24/yr→
| Building Inspection · Printing, Utilities & Professional Serv | $125,000 | source p.4 | Verified ✓ |
LegalVerified ✓$102,000 budgeted$36.92/yr→
| Legal · Civil Attorney | $65,000 | source p.3 | Verified ✓ |
| Legal · Prosecuting Attorney | $37,000 | source p.3 | Verified ✓ |
Planning & zoningVerified ✓$94,080 budgeted$34.05/yr→
| Planning and Zoning · Printing, Utilities & Professional Serv | $91,000 | source p.4 | Verified ✓ |
| Planning and Zoning · Salaries and Benefits | $3,080 | source p.4 | Verified ✓ |
Parks & recreationVerified ✓$62,645 budgeted$22.67/yr→
| Park Areas · Salaries and Benefits | $42,195 | source p.5 | Verified ✓ |
| Park Areas · Materials and Supplies | $10,750 | source p.5 | Verified ✓ |
| Park Areas · Maintenance & Contract Services | $8,600 | source p.5 | Verified ✓ |
| Park Areas · Printing, Utilities & Professional Serv | $1,100 | source p.5 | Verified ✓ |
OtherVerified ✓$42,550 budgeted$15.40/yr→
| Elections · Salaries and Benefits | $15,465 | source p.3 | Verified ✓ |
| URRWMO · Printing, Utilities & Professional Serv | $11,935 | source p.5 | Verified ✓ |
| Unallocated · Contingency | $10,000 | source p.5 | Verified ✓ |
| Elections · Materials and Supplies | $2,400 | source p.3 | Verified ✓ |
| Nowthen Farmers Market · Materials and Supplies | $2,000 | source p.4 | Verified ✓ |
| Elections · Printing, Utilities & Professional Serv | $750 | source p.3 | Verified ✓ |
Capital projectsVerified ✓$40,460 budgeted$14.64/yr→
| General Government/Buildings · Capital Outlay | $40,460 | source p.4 | Verified ✓ |
This covers the whole property-tax levy. The levy splits into the General Fund (day-to-day departments, including parks) and debt service (principal & interest); both are shown above. The city's other funds are not paid by the levy: capital improvements and equipment run on transfers, special assessments, and reserves (including a $65,000 transfer in this year), and the recycling and charitable-gambling funds pay for themselves. The city also has non-tax revenue (permits, fees, charges, interest, special assessments), so a dollar of spending is not funded by property tax alone. Dollar splits per category are illustrative examples, calculated rather than billed; see the note at the foot of the page.
You may notice the average city share here (~$1,066) is a little lower than the ~$1,135 figure the Tax Lab and the roads article use for the same home. This receipt uses the most recent published rate (payable 2025); the Lab uses the newer payable-2026 rate, which ticked up. Same home, two rate vintages.
Want the budget exactly as the city adopted it, fund by fund, department by department, year by year? Browse the full budget on the Money page →
How the city tax rate has moved
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Every year Nowthen has existed as a city, payable 2009–2025, 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, 2009–2025
| Payable year | City levy | State aid (LGA) | City avg rate | Total avg rate | Avg homestead value |
|---|---|---|---|---|---|
| 2009 | $1,006,793 | — | 18.52% | 81.09% | $302,585 |
| 2010 | $1,053,780 | — | 19.35% | 88.92% | $295,216 |
| 2011 | $1,075,793 | — | 22.17% | 100.51% | $262,513 |
| 2012 | $1,093,048 | — | 23.74% | 104.89% | $257,366 |
| 2013 | $1,149,047 | — | 27.04% | 114.56% | $240,071 |
| 2014 | $1,242,797 | — | 29.46% | 116.76% | $230,985 |
| 2015 | $1,243,434 | — | 26.10% | 101.38% | $261,592 |
| 2016 | $1,351,732 | — | 28.75% | 103.41% | $260,357 |
| 2017 | $1,356,620 | $14,424 | 26.35% | 96.71% | $277,776 |
| 2018 | $1,461,272 | $27,774 | 27.15% | 95.18% | $290,140 |
| 2019 | $1,489,761 | $28,401 | 24.16% | 88.40% | $327,448 |
| 2020 | $1,571,041 | $48,751 | 24.29% | 86.68% | $349,211 |
| 2021 | $1,649,004 | $51,686 | 24.67% | 83.81% | $354,213 |
| 2022 | $1,718,764 | $10,680 | 22.24% | 77.82% | $389,942 |
| 2023 | $1,837,964 | $0 | 20.73% | 67.36% | $454,843 |
| 2024 | $1,936,251 | $0 | 20.81% | 67.66% | — |
| 2025 | $2,129,474 | $0 | 22.26% | 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 lowest of the four jurisdictions plotted here (city, county, and both school districts); by 2025 it sits above St. Francis's school rate. Official external data
See the rates behind the chart, 2009–2025
| Payable year | Nowthen city | Anoka County | St. Francis schools (ISD 15) | Elk River schools (ISD 728) | Source |
|---|---|---|---|---|---|
| 2009 | 18.52% | 32.44% | 20.96% | 36.13% | methodology |
| 2010 | 19.35% | 35.57% | 24.86% | 39.96% | methodology |
| 2011 | 22.17% | 40.38% | 28.79% | 43.48% | methodology |
| 2012 | 23.74% | 41.61% | 32.84% | 45.54% | methodology |
| 2013 | 27.04% | 44.76% | 33.71% | 50.05% | methodology |
| 2014 | 29.46% | 43.61% | 33.64% | 51.28% | methodology |
| 2015 | 26.10% | 38.44% | 29.45% | 42.48% | methodology |
| 2016 | 28.75% | 39.40% | 29.37% | 39.26% | methodology |
| 2017 | 26.35% | 37.18% | 28.87% | 36.66% | methodology |
| 2018 | 27.15% | 35.82% | 26.96% | 36.13% | methodology |
| 2019 | 24.16% | 34.91% | 24.86% | 32.86% | methodology |
| 2020 | 24.29% | 33.49% | 22.20% | 34.37% | methodology |
| 2021 | 24.67% | 31.46% | 21.96% | 31.71% | methodology |
| 2022 | 22.24% | 29.61% | 18.83% | 30.89% | methodology |
| 2023 | 20.73% | 24.47% | 15.88% | 26.60% | methodology |
| 2024 | 20.81% | 25.63% | 16.19% | 23.92% | methodology |
| 2025 | 22.26% | 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.
How does Nowthen compare to its neighbors?
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Pick a neighboring city and put the same home in both, Nowthen and the city you choose, at each city's official payable-2025 tax rates. Compare all 20 Anoka County cities →
Starting with Ham Lake's average homestead ($484,519, DOR payable 2025). Type any value to test a different home.
A $484,519 home, taxed in Ham Lake vs. Nowthen, payable 2025 rates
| Who levies it | Ham Lake | Nowthen |
|---|---|---|
| City tax | $92619.23% | $1,07222.26% |
| County | $1,45730.25% | $1,45730.25% |
| School district | $68814.28% | $91018.89% |
| Special districts | $2224.60% | $1232.55% |
| Whole bill | $3,292 | $3,561 |
Put this $484,519 home in Nowthen and the whole tax bill is $269 more a year than in Ham Lake ($3,561 vs. $3,292). The city's own share is $146 higher in Nowthen.
Estimate using payable-2025 average local tax rates from the Minnesota Department of Revenue and the homestead class-1a formula, not a parcel tax statement. School rates are the blended average across each city's parcels; market-value levies and credits make real bills differ. Official external data Calculated
For comparison: what Ham Lake spends it on (audited 2023, State Auditor)
Levy $5,706,212 · total spending $11,737,016 · $712 per resident. This home's $926 Ham Lake city share, spread in proportion:
| Fire | $3,161,313 | $249.43/yr |
| Street construction & capital | $2,645,876 | $208.76/yr |
| General government | $1,640,702 | $129.45/yr |
| Police / sheriff | $1,374,755 | $108.47/yr |
| Streets & snow (operating) | $1,241,324 | $97.94/yr |
| Everything else | $943,402 | $74.44/yr |
| Parks & recreation | $526,102 | $41.51/yr |
| Debt payments | $203,542 | $16.06/yr |
Audited governmental-fund expenditures from the Office of the State Auditor's City Finances Report (2023, the most recent audited year). Cities also have non-tax revenue, so a dollar of spending is not funded by property tax alone. Official external data
What each city spends per mile of its own road
The same comparison from the road-funding article: every Anoka County city ranked by what it spends per mile of the road it owns, with the tax capacity standing behind each mile alongside. Road types differ: a rural gravel network is cheaper than curbed, lit city blocks, so read it as scale, not a scorecard.
Show all 20 Anoka County cities ▾Hide the table ▴
| City | City-owned miles | Spent / mile (3-yr avg) | Tax capacity / mile |
|---|---|---|---|
| Nowthen (you) | 59 | $15,000 | $152,000 |
| Oak Grove | 125 | $18,000 | $127,000 |
| Ham Lake | 156 | $22,000 | $207,000 |
| Columbus | 71 | $28,000 | $142,000 |
| St. Francis | 49 | $30,000 | $192,000 |
| Spring Lake Park | 27 | $32,000 | $320,000 |
| East Bethel | 131 | $33,000 | $135,000 |
| Bethel | 3 | $38,000 | $196,000 |
| Andover | 206 | $39,000 | $245,000 |
| Lino Lakes | 107 | $45,000 | $335,000 |
| Lexington | 9 | $51,000 | $345,000 |
| Centerville | 16 | $51,000 | $454,000 |
| Fridley | 103 | $53,000 | $397,000 |
| Coon Rapids | 219 | $62,000 | $380,000 |
| Ramsey | 188 | $77,000 | $226,000 |
| Columbia Heights | 57 | $88,000 | $359,000 |
| Blaine | 259 | $101,000 | $448,000 |
| Circle Pines | 17 | $120,000 | $336,000 |
| Hilltop | 1 | $182,000 | $424,000 |
| Anoka | 73 | $312,000 | $315,000 |
Sorted lowest to highest spending per mile. Spending: MN State Auditor city finances, the latest three audited years averaged (operating plus capital street/highway). Miles: MnDOT city-owned centerline mileage, the road each city is financially responsible for, excluding county and state highways. Tax capacity: DOR payable-2025 taxable net tax capacity per city-owned mile. Road types differ: a rural gravel network is genuinely cheaper than curbed, lit, storm-sewered city blocks. Read this as scale, not a report card.
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 uses this same official DOR homestead average as its proxy (about $4,788.51 of tax capacity) applied to the payable-2026 levy and tax base, which works out to about $1,134 a year at the payable-2026 city 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%, for a total of 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. The city’s own 2026 adopted budget book prints the total levy as $2,332,789 ($2 more than the $2,332,787 the county certified). Both documents are official; the budget pages on this site use the budget book’s figure and this page uses the certification.
| Payable year | Certified (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 year | Certified LGA | Certified in |
|---|---|---|
| 2017 | $14,424 | pay-2018 file |
| 2018 | $27,774 | pay-2019 file |
| 2019 | $28,401 | pay-2020 file |
| 2020 | $48,751 | pay-2021 file |
| 2021 | $51,686 | pay-2022 file |
| 2022 | $10,680 | pay-2023 file |
| 2023 | $0 | pay-2024 file |
| 2024 | $0 | pay-2025 file |
| 2025 | $0 | pay-2026 file |
| 2026 | $0 | pay-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.
- Commercial-industrial value is taxed at Minnesota’s class 3a rate (Minn. Stat. § 273.13, subd. 24): 1.5% on the first $150,000 of a development’s market value and 2.0% above, with one first-tier amount per commonly-owned contiguous development. At multi-acre development scale almost all value falls in the 2.0% tier.
- 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.
- For average-home and equivalent-home examples this page uses the official payable-2025 Department of Revenue homestead aggregate as a proxy ($6,555,471 of residential homestead tax capacity across 1,369 homesteads, about $4,789 each) applied to the payable-2026 levy and tax base. Treat it as a scale proxy, not a payable-2026 parcel count. 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 held with the source records alongside the aid factors.
U.S. Census Bureau ACS 5-year (2019–2023) profile tables DP02/DP03/DP04/DP05 — all 20 Anoka County cities (place geography)High confidence
U.S. Census Bureau (data.census.gov table API) · original source
anoka-cities-acs5-2023-raw
MnDOT — Centerline miles and lane miles by route system in each city within each county, annual HPMS snapshots 2002–2024 (no 2015 report published)High confidence
Minnesota Department of Transportation, Roadway Data Unit · original source
city mileage 2002 … city mileage 2024 (22 files)
MN Office of the State Auditor — City Finances Report raw data (revenues, expenditures, debt, fund balances, staffing), every Minnesota city, financial years 2006–2023High confidence
Minnesota Office of the State Auditor · original source
cired 06 data … cired 23 data (18 files)
City of Columbus — published budget, CIP, and audited financial report PDFs (6 documents, fiscal years ~2022–2026), downloaded verbatim from the city websiteHigh confidence
City of Columbus
(6 files)
City of East Bethel — published budget, CIP, and audited financial report PDFs (6 documents, fiscal years ~2022–2026), downloaded verbatim from the city websiteHigh confidence
City of East Bethel
(6 files)
City of Ham Lake — published budget, CIP, and audited financial report PDFs (6 documents, fiscal years ~2022–2026), downloaded verbatim from the city websiteHigh confidence
City of Ham Lake
(6 files)
City of Oak Grove — published budget, CIP, and audited financial report PDFs (9 documents, fiscal years ~2022–2026), downloaded verbatim from the city websiteHigh confidence
City of Oak Grove
(9 files)
City of St. Francis — published budget, CIP, and audited financial report PDFs (9 documents, fiscal years ~2022–2026), downloaded verbatim from the city websiteHigh confidence
City of St. Francis
(9 files)
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.
property-tax-explained-spec.md §4–§5).
| agricultural tax capacity | $1,058,731 | Official external data |
| commercial industrial tax capacity | $860,389 | Official external data |
| personal property tax capacity | $332,623 | Official external data |
| real property tax capacity | $9,347,489 | Official external data |
| residential homestead tax capacity | $6,810,988 | Official external data |
| residential non homestead tax capacity | $594,420 | Official external data |
| seasonal recreational tax capacity | $5,107 | Official external data |
| total tax capacity | $9,680,112 | Official external data |
| utility tax capacity | $17,854 | Official 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%.
property-tax-explained-spec.md §4).
| area wide levy | $153,744 | Official external data |
| certified levy | $2,332,787 | Official external data |
| city tax rate percent | 23.69202% | Official external data |
| local levy after area wide | $2,179,043 | Official external data |
| local tax capacity | $9,197,371 | Official external data |
Anoka County GIS address points filtered to Nowthen (1,693 points, 126 street names), WGS84 GeoJSON derivationHigh confidence
Anoka County GIS (open data, Board Resolution 2014-TR11) · original source
anoka-address-points-nowthen-2026-06-12
Anoka County GIS lakes intersecting the Nowthen area envelope (44 features), WGS84 GeoJSON exportHigh confidence
Anoka County GIS (open data, Board Resolution 2014-TR11) · original source
anoka-lakes-nowthen-area-2026-06-12
Anoka County GIS community boundary for Nowthen (35.23 sq mi), WGS84 GeoJSON exportHigh confidence
Anoka County GIS (open data, Board Resolution 2014-TR11) · original source
anoka-nowthen-boundary-2026-06-12
Anoka County GIS parcels filtered to Nowthen (2,145 polygons; PIN/address/plat/acres, no owner fields), WGS84 GeoJSON derivationHigh confidence
Anoka County GIS (open data, Board Resolution 2014-TR11) · original source
anoka-parcels-nowthen-2026-06-12
Anoka County GIS road centerlines, features touching Nowthen (393 segments), WGS84 GeoJSON exportHigh confidence
Anoka County GIS (open data, Board Resolution 2014-TR11) · original source
anoka-road-centerlines-nowthen-2026-06-12
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.
anoka-levies-pay2022-2026).
| certified levy anoka table | $1,718,710 | Official external data |
| certified levy anoka table | $1,837,905 | Official external data |
| certified levy anoka table | $1,936,176 | Official external data |
| certified levy anoka table | $2,129,366 | Official external data |
| certified levy anoka table | $2,332,787 | Official 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.
lga-factors-anoka-cities.
| lga 2017 lga | $14,424 | Official external data |
| lga 2018 lga | $27,774 | Official 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.
lga-factors-anoka-cities.
| lga 2018 lga | $27,774 | Official external data |
| lga 2019 lga | $28,401 | Official 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.
lga-factors-anoka-cities.
| lga 2019 lga | $28,401 | Official external data |
| lga 2020 lga | $46,891 | Official 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.
lga-factors-anoka-cities.
| lga 2020 lga | $48,751 | Official external data |
| lga 2021 lga | $51,686 | Official 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.
lga-factors-anoka-cities.
| lga 2021 lga | $51,686 | Official external data |
| lga 2022 lga | $10,680 | Official 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.
lga-factors-anoka-cities.
| lga 2022 lga | $10,680 | Official external data |
| lga 2023 lga | $0 | Official 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.
lga-factors-anoka-cities.
| lga 2023 lga | $0 | Official external data |
| lga 2024 lga | $0 | Official 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.
lga-factors-anoka-cities.
| lga 2024 lga | $0 | Official external data |
| lga 2025 lga | $0 | Official 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.
lga-factors-anoka-cities.
| lga 2023 population | 4,595 | Official external data |
| lga 2025 lga | $0 | Official external data |
| lga 2026 lga | $0 | Official external data |
| lga highest population | 4,536 | Official external data |
| lga revenue need small cities | 0 | Official external data |
| lga study year 2023 adjusted net tax capacity | $10,333,314 | Official 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%.
dor-portal-schooldistrict.
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 kept as source-backed records.
| average residential homestead emv | $480,372 | Official external data |
| city town avg local ntc tax rate | 22.26% | Official external data |
| city town fiscal disparities dist levy | $139,197 | Official external data |
| city town levies total | $2,129,474 | Official external data |
| city town ntc levy | $1,990,277 | Official external data |
| county avg local ntc tax rate | 30.25% | Official external data |
| fiscal disparities cont ntc | $369,918 | Official external data |
| residential homestead count | 1,369 | Official external data |
| residential homestead ntc | $6,555,471 | Official external data |
| St. Francis schools (ISD 15) — school district avg local ntc tax rate | 15.16% | Official external data |
| school district avg local ntc tax rate | 18.89% | Official external data |
| Elk River schools (ISD 728) — school district avg local ntc tax rate | 25.25% | Official external data |
| special district avg local ntc tax rate | 2.55% | Official external data |
| taxable ntc | $8,940,545 | Official external data |
| total avg local ntc tax rate | 73.95% | 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 rate | 40% | Official external data |
| Twin Cities metro — fiscal disparities rough local retention rate | 60% | 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 rate | 15% | 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.
ingest-lga-factors.run.ts.
| lga certified | $0 | Official 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.
mn-dor-voss-residential-homestead-burden-pay2023; 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 | $95,000 | Official external data |
| Minnesota — hmve max exclusion | $38,000 | Official external data |
| Minnesota — hmve phaseout rate | 9% | Official external data |
| Minnesota — hmve rate | 40% | 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 tier | 1% | Official external data |
| Minnesota — class rate 1a first tier limit | $500,000 | Official external data |
| Minnesota — class rate 1a upper tier | 1.25% | Official external data |
| Minnesota — class rate 2a homestead land | 0.5% | Official external data |
| Minnesota — class rate 2a nonhomestead | 1% | Official external data |
| Minnesota — class rate 2b rural vacant | 1% | Official external data |
| Minnesota — class rate 3a first tier | 1.5% | Official external data |
| Minnesota — class rate 3a first tier limit | $150,000 | Official external data |
| Minnesota — class rate 3a marginal | 2% | 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.
| households | 1,541 households | Assumption |
Methodology version: property-tax-lab-v1
About these numbers
This page is an independent educational tool, not a City of Nowthen publication and not an official tax statement. The dollar figures here are worked examples meant to show how the property-tax math works; they are estimates and approximations, not exact or binding amounts. Real tax bills depend on your parcel's assessed value, class, credits, and the final certified rates, and they will differ from the averages shown here.
Budget figures are parsed from the city's published budget book and tax data from the Minnesota Department of Revenue and Anoka County. For an official figure, contact the City of Nowthen or Anoka County. Nothing on this page should be taken as a commitment by the city, and the city is not responsible for how these illustrative numbers are used.