General Government & Taxes

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Jill Suurmeyer, AMC Research Analyst
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County Meetings 3 documents
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County Officers 7 documents
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This fact sheet outlines the duties and responsibilities for county commissioners. It highlights a commissioner's role as a representative of constituents and the county and the responsibility of commissioners in county management and budgeting.
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This information brief describes the process for changing certain county government offices from elected to appointed positions and explains which county offices may be combined. It also summarizes which counties have implemented these changes and if a county used general or special law.
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This fact sheet lists the basic duties of a County Auditor. The fact sheet comes from the Auditor/Treasurer Manual published by the Minnesota Department of Revenue.
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This fact sheet reviews the basic duties of a County Assessor. It also outlines the Assessor's code of conduct and ethics and the three reasons a county board may terminate the term of an Assessor. The fact sheet comes from the Auditor/Treasurer Manual published by the Minnesota Department of Revenue.
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This fact sheet lists the basic duties of a County Recorder. The fact sheet comes from the Auditor/Treasurer Manual published by the Minnesota Department of Revenue.
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This fact sheet lists the basic duties of a County Treasurer. The fact sheet comes from the Auditor/Treasurer Manual published by the Minnesota Department of Revenue.
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County Program Aid 5 documents
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This fact sheet details the new County Program Aid formula proposed by AMC's County Program Aid Work Group. The fact sheet also describes the current formula, its volatile funding over the past ten years, and the inequitable distribution of aid to counties across the state.
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This presentation by the Minnesota Department of Revenue explains the history and calculation of the current county program aid formula.  The presentation details how changes in a county's land value and demographics have impacted the aid's distribution over the past ten years.
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This chart lists, county-by-county, the 2016 County Program Aid distribution.
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This policy brief by House Research explains the origins of County Program Aid and clearly outlines the formula used to distribute aid.
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This webinar from October 2013 discusses trends in County Program Aid (CPA).
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Essential Records and Records Emergency Planning 2 documents
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The Essential Records course will prepare participants to: Identify an agency's essential records; Analyze potential risks to records; Identify and prioritize protection strategies; Develop procedures to ensure access to essential records. 
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The Records Emergency Planning and Response course will prepare participants to: Prepare and maintain a Records Emergency Action Plan (REAP) and Respond to and recover from records emergencies.
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Local Government Sales Tax Exemption 2 documents
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This webinar explains the legislative history of the new sales tax law, the procedures that city and county officials will need to follow to secure the exemption, and what to do during the transitional period.
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This fact sheet explains when sales to federal, state or local governments in Minnesota are taxable what exemptions are available.
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Property Taxes 11 documents
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The Ash Center for Democratic Governance and Innovation at the John F. Kennedy School of Government, Harvard University, has recognized Anoka County's "Pie, With a Side of Property Taxes" video as part of the 2017 Bright Ideas in Government initiative. What does a pie have to do with your property taxes? Learn what 2 things directly affect how much you pay.
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Webinar presentation from March 2015.
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This AMC document provides an overview of Minnesota's property tax system. The document maps the property assessment process and the steps to appeal an over-assessed property.  It also includes the current property tax classifications and a glossary of property tax related terms.
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This document identifies 14 reasons why property taxes may change from year to year.
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This webinar provides an overview of the property tax system in Minnesota.
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This policy brief outlines the process used to determine a community's net tax capacity and how a local taxing jurisdiction sets its levy. The brief also includes an example of how to calculate the tax for an individual property.
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This policy brief outlines the roles of county officials in property tax administration. It includes a timeline for the property tax process and an explanation for how property owners may appeal the assessor's valuation of their property.
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This policy brief explains why taxes vary by type of property and includes a chart comparing property taxes for several property types. 
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The Minnesota Tax Handbook is published biennially, with a smaller Supplement published in the intervening years. The first section provides a profile of each state tax including tax base, rates, collection amounts, and legislative history. The second section profiles each local tax in a similar manner. The last section contains state and local tax collections for the two most recent years.
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This policy brief reviews the property tax system including: who pays, how much property taxes raise, recent changes to the system, and major credits, refunds, and aids.
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This course provides instruction on how property taxes are calculated for taxes payable in 2016. It provides a concise introduction to the basic terms and methodology for calculating property taxes, and provides examples and problems that give thorough instruction on the step-by-step computations.
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Social Media and County Government 2 documents
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You do not have to know how to tweet to enjoy this webinar but you will learn how Twitter and other social media techniques are being used in county government.
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Meg Knodl, Hennepin County Online Community Manager, will help you be better informed when staff and constituents request county government to be more involved in new communication options.
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Statement of Economic Interest 4 documents
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All Minnesota county commissioners and some elected or appointed officials in metropolitan counties must periodically disclose certain financial interests. This one-page brief answers questions about the Statement of Economic Interest requirement, including: who needs to file, what information is asked, and where and when it needs to be filed.
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The Public and Local Officials Handbook by the Minnesota Campaign Finance and Public Disclosure Board gives detailed answers on public disclosure policies that impact county commissioners and other county elected positions. This handbook provides assistance on completing sections of the Statement of Economic Interest form and includes information on conflict of interest notices and gift bans.
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This video is produced by the Minnesota Campaign Finance and Public Disclosure Board and explains how to complete the Board's online Statement of Economic Interest form. The video also provides details on what type of information should be included in the Statement. 
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This is a blank form of the Statement of Economic Interest for County Commissioners. Commissioners may submit their Statement of Economic Interest either through this form or through the Minnesota Campaign Finance and Public Disclosure Board's website.
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