An April 2010 report from Minnesota 2020documented the change in real per pupil operatinglevy, aid, and revenue for each Minnesota schooldistrict from scal year (FY) 2003 through FY 2011.This report expands upon the previous report toinclude estimated debt service levy and aid amounts.
Ts ot lds:
• A table with summary information on real per pupilstate aids and property tax levies for all Minnesotaschool districts that incorporates the new debtservice information for FY 2003 and FY 2011.• A statewide graph showing the projectedchange since FY 2003 in per pupil aid andlevy amounts in constant FY 2011 dollarsfor each year from FY 2004 to FY 2011.• Graphs for each Minnesota school district showingthe projected change since FY 2003 in perpupil aid and levy amounts in constant FY 2011dollars for each year from FY 2004 to FY 2011.• Notes describing the data used inthis report. (See page 2)State debt service aid to Minnesota school districtshas fallen sharply since FY 2003. However, sinceFY 2003 debt service aid has been a relatively smallportion of debt service revenue, so the decline indebt service aid has not had a large effect on debtservice levies. As a result, per pupil debt servicelevies in FY 2011 are projected to be no more thanthey were in FY 2003 after adjusting for ination.Because statewide debt service levies have beenessentially at since FY 2003, the percentagegrowth in school levies is considerably lower if debt service levies are included. From FY 2003to FY 2011, real per pupil school operatinglevies are projected to grow by 140 percent.However, if debt service levies are included, therate of school levy growth is 56.3 percent.The sharp growth in school property taxes is drivenlargely by a sharp decline in state aid. From FY 2003to FY 2011, real per pupil state aid to Minnesotaschool districts has fallen by 13.9 percent, includingboth operating and debt service aid. On a statewidebasis, the increase in property taxes was not sufcientto offset the decline in real per pupil state aid, soreal per pupil school revenue decline by 4.0 percent.
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Minnesota 2020 Fiscal Policy FellowOctober 2010