This site provides information for taxpayers of Independent School District 314 – Braham, regarding how the district’s proposed 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 district will hold a special election on Tuesday, February 8, 2022 seeking voter approval of one ballot question.
QUESTION 1 would authorize the district to issue up to $2,435,000 to finance, in conjunction with $7,950,000 of other board approved bonds, a variety of projects, including the replacement of the boiler plants at the high school and elementary school; electrical upgrades and the installation of new windows, exterior and interior doors at the high school and elementary school; the completion of HVAC upgrades at the high school; and the completion of site water retention and grading improvements at the high school and elementary school.
For more information on how these funds would be used, view the District’s referendum website.
Impact on Property Taxes
A portion of the district’s outstanding debt will be paid off on February 1, 2023. The payment due on February 1, 2023 is being financed with property tax levies in calendar year 2022, along with payments on other outstanding bonds. The property tax levy for the payment on the new bonds would begin with taxes payable in 2023 (at a tax rate that would be level with taxes payable in 2022, along with the District’s existing debt) and the tax levies would remain in place for 20 years. To determine the estimated impact of the proposed ballot question on your 2023 taxes, follow the instructions below or view sample property types and values here.
Your 2023 taxes will be based on the 2022 Estimated Market Value (EMV), which will be provided on the “Notice of Valuation and Classification” mailed by your county in March 2022 (the example shows 2021 values for taxes payable in 2022). Because the county has not yet published your value for taxes payable 2023, you can review the current value for taxes payable in 2022 using the “Notice of Valuation and Classification” that was mailed by your county in March 2021, your current tax statement, contact your county and ask for the 2021 EMV for taxes payable in 2022, or follow the instructions below to look up your 2021 EMV on your county’s website. Please note there may be a change assessed by the county that would be reflected on the next year’s valuation.
Isanti County
Assessor - (763) 689-2752
Click on the link below, select and enter your search criteria. From the results screen, click on your parcel. Select to view your most recent tax statement from the green labeled box titled, “Tax Statements & Links.” Use the value listed as, “Estimated Market Value” for the most current year in the calculator below.
Chisago County
Assessor - (651) 213-8550
Click on the link below and enter your search criteria. From the results screen, click on your parcel. Use the value listed as, “Proposed Est. Market Value – Total” under the current assessment year in the calculator below.
Kanabec County
Assessor - (320) 679-6420
Click on the link below and select “Agree” in the pop-up. Enter your search criteria and click “Search”. On the search results screen, click on the parcel number for your property located on the left-hand side of the screen. Then scroll to the “Valuation” section and find the value listed as “Estimated Market Value” for the most current assessment year and use that amount in the calculator below.
Pine County
Assessor - (320) 591-1632
Click on the link below and enter your search criteria. From the results screen, click on your parcel. Scroll down to the “Valuation” section and use the value listed as, “Estimated Market Value ” for the most current assessment year in the calculator below.
ONLINE CALCULATORS: ESTIMATING TAX IMPACT
Residential Homestead Property
If you own a RESIDENTIAL HOMESTEAD property, enter the Estimated Market Value below to see the estimated tax impact
Commercial / Industrial Property
If you own COMMERCIAL/INDUSTRIAL property, enter the Estimated Market Value below to see the estimated tax impact.
Agricultural 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. PLEASE NOTE: you may enter additional property IDs by clicking the "+" button at the end of each row.
If you have any questions, please call Ehlers at 1-800-552-1171 and ask to speak with a member of our Education Team.
School Building Bond Agricultural Credit
This property tax credit originally took effect with property taxes payable in 2018. For taxes payable in 2023 and later, the credit reduces taxes for owners of agricultural property in an amount equivalent to 70% of the taxes attributable to school district debt service for all agricultural property, except for the house, garage, and one acre. This credit is directly deducted from property taxes owed and applies to debt service levies for all types of existing and future bonds for construction and renovation projects. The credit is paid through an open and standing appropriation, which means that no action by the Legislature is required each year for this credit to be paid from the state general fund. The credit is automatically deducted on the tax statement and is included in the tax impact estimates provided by Ehlers.
There are certain Minnesota Tax Credits and Deferrals that may affect certain property owners' situations. They include:
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Minnesota Homestead Credit Refund
If your household income is less than approximately $116,180, 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 $116,180
- Refund is on a sliding scale, based on your income and your total property tax burden
- The maximum refund is $2,840
- Also available to renters
- To determine eligibility and refund amounts, complete Minnesota tax form M1PR
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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.
To determine eligibility and refund amounts, complete Minnesota tax form M1PR.
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Senior Citizen Property Tax Deferral
If you are 65 years or older and have a household income of $60,000 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