This site provides information for taxpayers of Independent School District 435 – Waubun-Omega-White Earth, 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, November 5, 2019 seeking voter approval of one ballot question.

QUESTION 1 would authorize the district to issue up to $7,740,000 for acquisition and betterment of school sites and facilities, including:

  • security, HVAC and parking lot improvements and classroom renovations at the Ogema site, and
  • classroom renovations and additions, restroom remodeling, locker room upgrades, HVAC and parking lot improvements and bus/maintenance garage improvements at the Waubun site

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 would result in a property tax increase beginning with taxes payable in 2020, and the debt service tax levies would remain in place for 19 years. To determine the estimated impact of the proposed ballot question on your 2020 taxes, follow the instructions below or view sample property types and values here.

Your 2020 taxes will be based on the 2019 Estimated Market Value (EMV), which was provided on the “Notice of Valuation and Classification” mailed by your county in March 2019 (see example). If you don’t have that document available, please contact your county and ask for the 2019 EMV for taxes payable in 2020, or follow the instructions below to look up your 2019 EMV on your county’s website.

Mahnomen County
Assessor - (218) 935-2417

Click on the link below, check the “I Accept” and then click “Proceed”. Enter your search criteria and then click “Search”. On the search results screen, click on your property in the left column. Then click on the “Tax Info” tab up top and find the value listed as “Estimated Market”. Use that value in the calculator below.

Mahnomen County Property Search

Becker County
Assessor - (218) 846-7300

Click on the link below, enter your search criteria, and click “Search”.  Click on the Parcel number in the left column.  Look for the “Total Estimated Value” for the most recent year.  Use this number in the tax calculator below.

Becker County Property Search

Norman County
Assessor - (218) 784-5487

Click on the link below, check the “I Accept” and then click “Proceed”. Enter your search criteria and then click “Search”. On the search results screen, click on your property in the left column for the most recent payable year. Then click on the “Valuation” tab up top and find the value listed as “Total MKT”. Use that value in the calculator below. If there are two values, use the one on the left side.

Norman County Property Search


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
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).
Agricultural Property
If you own agricultural or other types of property, please complete the following form and submit it to Ehlers. Once we receive, 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.
  • Add a new 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 2020, the credit reduces taxes for owners of agricultural property in an amount equivalent to 50% 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.  For taxes payable in 2018 and 2019, the credit was equivalent to 40%.  The State is phasing in an increase to the credit, it will be 55% for taxes payable in 2021, 60% for taxes payable in 2022, and for taxes payable 2023 and later the credit will be 70%.  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:

Minnesota Homestead Credit Refund

If your adjusted gross income is less than approximately $113,150, 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 $113,150
  • Refund is on a sliding scale, based on your income and your total property tax burden
  • The maximum refund is $2,770
  • 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.

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 $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