This site provides information for taxpayers of Independent School District 317, Deer River Schools regarding how the District’s proposed capital project levy and operating referendum may affect property taxes. The site was prepared in cooperation with Ehlers, the District’s independent municipal advisor. If you have questions about the information on this site, please contact Ehlers using the information provided below.


About the Referendum

The School Board of Independent School District No. 317, Deer River Schools, will hold a capital project levy and operating referendum on November 4, 2025, asking voters to approve two questions.

Question 1 proposes a capital project levy authorization in the amount of 3.945% times the net tax capacity of the School District. The proposed capital project levy authorization will raise approximately $500,000 for taxes payable in 2026 and will be authorized for ten (10) years. The additional revenue from the proposed authorization will be used to provide funds for school district technology, including technology systems related to safety and security, classroom and building technology, digital curriculum, support and maintenance of software, software licenses, computers, technology infrastructure and network improvements, device replacement, and to pay the costs of technology related personnel and training.

Question 2 proposes to increase the School District’s general education revenue by $300 per pupil.

For more information on how these funds would be used, return to the District’s website.


Impact on Property Taxes

Approval of the ballot question(s) would result in a property tax increase beginning with taxes payable in 2026. The capital project levy would remain in place for 10 years. The operating referendum would also remain in place for 10 years and increase each year by the rate of inflation beginning with taxes payable in 2027, unless otherwise revoked or reduced as provided by law. To determine the estimated impact of the proposed ballot questions on your 2026 taxes, follow the instructions below or view sample property types and values here.

Your 2026 taxes will be based on the 2025 Estimated Market Value (EMV), which was provided on the “Notice of Valuation and Classification” mailed by your county in March 2025.

Itasca County
Property Tax Information - (218) 327-2860

Phone: (218) 327-2860

Cass County
Property Tax Information - (218) 547-7260

Phone: (218) 547-7260


Online Calculators: Estimating Tax Impact

Residential Homestead Property

If you own RESIDENTIAL HOMESTEAD property, enter the Estimated Market Value below to see the estimated tax impact.

Enter only whole numbers to the nearest dollar
(no dollar signs, commas, or decimals).
Commercial / Industrial Property

If you own COMMERCIAL/INDUSTRIAL property, enter the Estimated Market Value below to see the estimated tax impact.

Enter only whole numbers to the nearest dollar
(no dollar signs, commas, or decimals).
Seasonal Recreational Residential

If you own SEASONAL RECREATIONAL RESIDENTIAL property, enter the Estimated Market Value to see the potential tax impact.

Enter only whole numbers to the nearest dollar
(no dollar signs, commas, or decimals).
Agricultural or Other Property

If you own agricultural or other types of property, please complete the following form and submit it to Ehlers. Once we receive it, an Ehlers representative will contact your county to find the value and classification of your property, calculate the tax impact and contact you via phone or email with the results. Please allow 1-3 days for completion.

NOTE: Agricultural property will pay taxes for the proposed operating referendum based only on the value of the house, garage and one acre. 

 

PLEASE NOTE: you may enter multiple property IDs by clicking the “+” button at the end of each row.

  • Parcel Owner NameParcel ID/Property IDCounty parcel is located in 

If you have any questions regarding your agricultural submission, please call Roxy with our School Finance Team at (651) 697-8584.


There are certain Minnesota Tax Credits and Deferrals that may affect certain property owners' situations. They include:

Minnesota Homestead Credit Refund

If your household income is less than approximately $139,320, you may qualify for the Homestead Credit Refund (also known as the “Circuit Breaker” refund). This program, which has existed since the 1970s, is intended to reduce tax burdens for homeowners with relatively low incomes and relatively high property tax burdens. Some important facts about this program are summarized below.

  • Available each year to owners of homestead property
  • Applies only to the taxes attributable to the house, garage, and one acre on agricultural homestead property
  • Available to all owners of residential homestead and agricultural homestead property with household incomes of less than $139,320
  • Refund is on a sliding scale, based on your income and your total property tax burden
  • The maximum refund is $3,310
  • To determine eligibility and refund amounts, complete Minnesota tax form M1PR

For more information and instructions on obtaining a property tax refund, please visit  https://www.revenue.state.mn.us/property-tax-refund.

Special Property Tax Refund

If your total property taxes increase by more than 12 percent and more than $100 from one year to the next, you may qualify for a state refund equal to a portion of the increase. There is no income limit for this refund and the maximum refund is $1,000.

To determine eligibility and refund amounts, complete Minnesota tax form M1PR.

For more information and instructions on obtaining a property tax refund, please visit  https://www.revenue.state.mn.us/property-tax-refund.

Senior Citizen Property Tax Deferral

If you are 65 years or older and have a household income of $96,000 or less, you may be eligible to defer a portion of the property taxes on your home, through the Senior Citizen Property Tax Deferral Program. The program:

  • Limits the maximum amount of property tax you pay to 3 percent of your total household income
  • Provides predictability; the amount of tax you pay will not change for as long as you participate in this program

For more information and instructions on obtaining a property tax refund, please visit  https://www.revenue.state.mn.us/property-tax-refund.

Income Taxes

If you itemize deductions for federal income taxes, you may deduct a portion of your property taxes paid.

Starting with your 2024 taxes, renters can claim the Renter’s refundable credit on a Minnesota income tax return.  Renters will no longer file a Renter’s Property Tax Refund.