This site provides information for taxpayers of Independent School District 361, International Falls Public Schools, regarding how the district’s proposed school building bond 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. 361 (International Falls Public Schools) will hold a special school building bond referendum on August 13, 2024, asking voters to approve two questions.
Question 1 would authorize the District to issue to issue general obligation school building bonds in an amount not to exceed $13,950,000 to provide funds for the acquisition and betterment of school sites and facilities, including the construction and installation of heating and ventilation upgrades to the Falls High School site and facility; the construction and equipping of a new Career and Technical Education classroom addition; repairs and safety upgrades to the swimming pool HVAC systems; the installation of data cabling upgrades and wireless access points; the acquisition and installation of lighting improvements; the construction of upgrades to the Falls High School façade and building envelope; the construction and equipping of a secure entry and new main office addition at the Falls Elementary School; renovations and improvements to convert the existing elementary office into STEM and special education classroom spaces; remodeling and updates to pre-kindergarten classrooms to provide occupational/physical therapy and early childhood special education spaces; and completion of various capital and deferred maintenance projects district-wide.
Question 2, which is contingent on Question 1 being approved, would authorize the District to issue general obligation school building bonds in an amount not to exceed $4,480,000 to provide funds for the acquisition and betterment of school sites and facilities, including the construction and equipping of a new addition to the Bronco Ice Arena to provide varsity and junior varsity locker rooms and storage spaces; and the construction of various improvements to the football stadium including repairs, renovations and upgrades to the electrical infrastructure, locker rooms, façade and building envelope.
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 2025, and the tax levies would remain in place for 20 years. To determine the estimated impact of the proposed ballot question on your 2025 taxes, follow the instructions below or view sample property types and values here.
Your 2025 taxes will be based on the 2024 Estimated Market Value (EMV), which was provided on the “Notice of Valuation and Classification” mailed by your county in March 2024.
Koochiching County
Property Tax Information - 218-283-1122
Please contact the County Assessor’s office using the above telephone number or via email using the County’s secure message system.
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.
Seasonal / Recreational Property
If you own seasonal or recreational property, enter the Estimated Market Value to see the potential 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 up to 10 property IDs by clicking the “+” button at the end of each row. For more than 10 properties, please contact Ehlers.
If you have any questions, please call Ehlers at 1-800-552-1171 and ask to speak with a member of our School Finance Team.
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 $135,410, 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 $135,410
- Refund is on a sliding scale, based on your income and your total property tax burden
- The maximum refund is $3,310
- Also available to renters
- To determine eligibility and refund amounts, complete Minnesota tax form M1PR
`
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.
`
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
The 2023 Legislature modified the requirements of this program by increasing the household income limit to $96,000. This new income limit is in effect for taxes payable in 2024 and later years.