This site provides information for taxpayers of Independent School District 857 – Lewiston-Altura, 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.
The district will hold a special election on Tuesday, November 7, 2023 seeking voter approval of three ballot questions.
QUESTION 1 proposes to revoke the school district’s existing referendum revenue authorization of $51.92 per pupil and to replace that authorization with a new authorization of $760 per pupil.
QUESTION 2 would authorize the district to issue an amount not to exceed $26,645,000 in bonds to provide funds for the acquisition and betterment of school sites and facilities, including the construction of a secure entry at the elementary school and a secure entry and office at the high school; remodeling and updates to spaces at the elementary and high school including classrooms, restrooms and support spaces; the construction of building additions at the high school including space for career and technical education; the construction of safety improvements to parking lots, bus and parent drop off and pickup areas, and transportation and maintenance space at school sites and facilities; and the construction and installation of HVAC, plumbing and electrical infrastructure improvements at school sites and facilities.
QUESTION 3 would authorize the district to issue an amount not to exceed $12,540,000 in bonds to provide funds for the acquisition and betterment of school sites and facilities, including the construction of improvements to convert the existing main gymnasium at the high school into a performing arts space; and the construction and equipping of a new gymnasium, locker rooms, lobby and support spaces.
QUESTION 3 IS CONTINGENT ON QUESTION 2, MEANING IT CAN ONLY PASS IF QUESTION 2 PASSES.
For more information on how these funds would be used, return to the District’s website.
Approval of the ballot questions would result in a property tax increase beginning with taxes payable in 2024, and the debt service tax levies would remain in place for 10 years for QUESTION 1, 22 years for QUESTION 2 and 25 years for QUESTION 3. To determine the estimated impact of the proposed ballot questions on your 2024 taxes, follow the instructions below or view sample property types and values here.
NOTE: Agricultural property will pay taxes for the proposed operating referendum based only on the value of the house, garage and one acre. Seasonal recreational residential property (i.e., cabins) will pay no taxes for the proposed operating referendum.
Your 2024 taxes will be based on the 2023 Estimated Market Value (EMV), which was provided on the Notice of Valuation and Classificationmailed by your county in March 2023. You can review the current value for taxes payable in 2024 using this Notice of Valuation and Classification, contact your county and ask for the 2023 EMV for taxes payable in 2024 or follow the instructions below to look up your 2024 EMV on your county’s website.
Click on the link below, click “Agree” on the pop up (must allow pop ups to see this screen) and enter in your search criteria. On the results screen, scroll down to the, “Valuation” section and use the value listed as “Estimated Market Value” for the 2023 Assessment year in the calculator below.
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.
If your household income is less than approximately $128,280, 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.
If your total property taxes increase by more than 6 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 $2,500.
To determine eligibility and refund amounts, complete Minnesota tax form M1PR.
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:
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.