Our Studies

Property tax changes by the 2023 Legislature with national and regional comparisons of 2017-2022 data for major property types.

Compares individual income tax burdens and effective tax rates for various filer types at different income levels in 41 states and the District of Columbia.  Published May 2021.

Learn the basics about why property tax bill is changing and what's responsible for that in an easy question-and-answer format. This guide also provides some excellent ideas about how to get involved in budget setting processes and, as a result, influence your property tax bill.

Updated with 2016 information!

Where in Minnesota is local government’s claim on the economy and the income of local citizens the greatest? How does local government’s fiscal footprint differ across the state? And how does the ability to export local tax burden to non-residents affect this footprint? In this Issue Brief we examine these questions and more by replicating Minnesota’s statewide Price of Government report for local governments on a county-by-county basis.

Takes a close look at several policy topics, questions, and claims regarding Minnesota's provider tax and arguments surrounding whether to reaffirm and extend the tax or allow the scheduled sunset to take place.  Provides background on the tax's origins and legislative intent, discusses the evolution of its role in public health care finance, and evaluates its merits on several tax policy principles.  Includes a brief discussion of a recently proposed alternative to the tax and other general alternative approaches.  Published January 2019.

Analyzes the current environment and practice of utility and pipeline property valuation in Minnesota and the disputes arising from them.  Includes findings on: the significance of utility and pipeline property to local property taxation; trends in valuation litigation and associated costs; and issues and concerns underlying utility and pipeline valuation disputes.  Also summarizes findings from two court cases dealing with valuation disputes.  Published November 2018.

Updated July 2018!  Written in a reader-friendly, easy-to-follow "question and answer" format, this guide is designed to educate all Minnesotans on the controversial issues and questions surrounding the sustainability of our state and local pension plans.

Examines the process Minnesota uses to set prevailing wage rates, explores the degree to which rate setting relies on importing from other areas, and estimates how prevailing wage rates could change under alternative calculation methods.  Published February 2018.

Updated with 2015 information!

Where in Minnesota is local government’s claim on the economy and the income of local citizens the greatest? How does local government’s fiscal footprint differ across the state? And how does the ability to export local tax burden to non-residents affect this footprint? In this Issue Brief we examine these questions and more by replicating Minnesota’s statewide Price of Government report for local governments on a county-by-county basis.

Compares individual income tax burdens and effective tax rates for various filer types at different income levels in 41 states and the District of Columbia.  Published April 2017.