this old houseminnesota-revenue. march 1, 2009 ... minnesotaproperty tax programhas allowed...

55
This document is made available electronically by the Minnesota Legislative Reference Library as part of an ongoing digital archiving project. http://www.leg.state.mn.us/lrl/lrl.asp MINNESOTA· REVENUE 09 - 0340 THIS OLD HOUSE Assessment Year 2008 A Report submitted to the State of Minnesota Legislature pursuant to Laws of Minnesota for 1993, Chapter 375, Article 5, Section 42. Minnesota Department of Revenue March 2009

Upload: others

Post on 06-Aug-2020

0 views

Category:

Documents


0 download

TRANSCRIPT

Page 1: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

This document is made available electronically by the Minnesota Legislative Reference Library as part of an ongoing digital archiving project. http://www.leg.state.mn.us/lrl/lrl.asp

MINNESOTA· REVENUE

09 - 0340

THIS OLD HOUSEAssessment Year 2008

A Report submitted to the State of Minnesota Legislaturepursuant to

Laws of Minnesota for 1993, Chapter 375, Article 5, Section 42.

Minnesota Department of RevenueMarch 2009

Page 2: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

MINNESOTA- REVENUE

March 1, 2009

To the Members of the Legislature of the State of Minnesota:

I am pleased to transmit to you the "This Old House" report for assessment year 2008 undertakenby the Department of Revenue in response to Laws of Minnesota for 1993, Chapter 375,Article 5, Section 42 regarding the improvements exclusions under Minnesota Statutes,Section 273 .11, Subdivision 16.

The report shows the total market value excluded from taxation under the "This Old House"program for each city and town, and provides some summary tables and graphs that examine thecharacteristics of This Old House participants. These illustrations summarize the estimatedmarket values, improvement market values, and excluded market values of pmiicipants statewideand by county. Detail data is available upon request. There are 32,908 properties pmiicipatingin the program with a total excluded value of $425,686,300.

Sincerely,

Ward EinessCommissioner

Commissioner's OfficeSt. Paul. MN 55146-7100

lTY Call 711 for Minnesota RelayAn equal opportunity employer

Page 3: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

Minnesota Statute, Section 3.197 requires that anyreport to the Legislature contain, at the beginning

of the report, the cost of preparing the report.

The cost of preparing this report was $1,200.00

Page 4: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

This Old House

The 1993 Legislature enacted the "This Old House" law (M.S. 273.11, subd. 16). ThisMinnesota property tax program has allowed homestead propeliy owners to exclude all or aportion of the value of qualifying improvements made to older homes. The program wasdesigned to provide owners of older homes with an incentive to renovate their property, and inturn, preserve and revitalize older neighborhoods. This program expired for new qualifiers as ofJanuary 2, 2003, but remains for existing participants through the term of their exclusion.Beginning with assessment year 2004, excluded value has begun returning to the tax rolls as theten year exclusion for the first year's patiicipants has expired. This report shows the continueddecline in This Old House statistics as the phase out continues.

Which properties were eligible?

Prior to expiring for new qualifiers, a propeliy was eligible for this program if the followingcriteria were met:

1. The property had to be 45 years of age or older at the time the improvements begin.2. The propeliy had to be the applicant's homestead in the year the improvements are made.3. The estimated market value of the property (before improvements) could not exceed

$400,000.4. Relocated houses were eligible if all other requirements were met.5. Property classified as residential homestead, agricultural homestead, relative homestead

or blind/disabled homestead were eligible. This included duplexes, triplexes,condominiums, etc.

6. The improvements for a single project, or in anyone year, had to add at least $5,000 tothe value of the property.

Under the program, homes between 45 and 70 years old were eligible to have one-half themarket value (50 percent) of qualifying improvements excluded from the market value, up to amaximum exemption of $25,000 for all qualified improvements. Properties that were 70 years orolder were eligible to exclude 100 percent of their qualifying improvements, up to a maximumexemption of $50,000.

These eligibility requirements changed over time. For example, for improvements made beforeJuly 1, 1999, the age of the house only had to be 35 years or older, the estimated market value ofthe home could exceed $150,000 or $300,000 only if the property's community met certaincriteria, and the minimum improvement value only had to be $1,000.

Qualifying improvements

Only improvements made to the house and garage qualified. The construction of a new garage(up to 600 square feet) also qualified ifno garage originally existed. Improvements to the land,such as landscaping, a driveway, an underground sprinkler system, a sewer system, or aswimming pool did not qualify for exemption. The exemption may apply to multipleimprovements to the house and/or garage.

1

Page 5: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

The value of improvements is determined by the assessor and relates to the additional marketvalue added to the property, not the actual cost of the improvements. The value of qualifyingimprovements will be excluded from property tax for up to a maximum of 10 years. After thistime, the value of improvements will be added to the assessment as follows:

1. 50 percent in the two subsequent assessment years if the improvements that began in anyone year have a total value of$10,000 or less; or

2. 20 percent in the five subsequent assessment years if the improvements that began in anyone year have a total value of more than $10,000.

Excluded Market Values

In 2008, 86 counties reported $425,686,300 in excluded market value spread among 32,908properties. This compares to 2007 where the same counties reported $485,163,768 of excludedmarket value spread among 38,701 properties. Lake of the Woods County did not report anyThis Old House properties in either year.

Figure 1.

This Old HouseTotal Excluded Market Value

tJ) 800c.2 700

600~ 500

400300200100

o

- r f----- I--- I---

- -

- r-- r-- - - f----- r-- r--- - I-

- - - f----- I--- I--- - I---

.. III t - - r--- - -

ro m a ~ N ~ ~ ~ m ~ rom m a a a a a a a a am m a a a a a a a a a~ ~ N N N N N N N N N

Assessment Year

As Figure 1 shows, the reported excluded market value had grown steadily each year from$49,073,380 in 1994, the first year these values were reported, to $700,824,325 in 2003. Thesomewhat larger increase for 2003 might reflect a rush to qualify prior to the program'sexpiration. In 2004, as properties begun to drop off of the program, the value decreased to$667,023,295, and continues to drop to $425,686,300 in 2008.

This report provides some brief examination of the market value excluded from taxation underthe "This Old House" program by county, estimated market value, improvement value, andamount of excluded value. This report also details the total market value excluded from taxationfor each city and town.

2

Page 6: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

Figure 2.

Count and Average Excluded Valueby Estimated Market Value (EMV)

7,000

6,000

5,000

4,000....c::s00

3,000

2,000

1,000

o<50,000 50,000- 100,000- 150,000- 200,000- 250,000- 300,000- 400,000- 500,000-

99,999 149,999 199,999 249,999 299,999 399,999 499,999 999,999

Estimated Market Value

_Count

40,000

35,000

30,000

ell::s

25,000 ~

't:lell't:l::s

21,30020,000 ~

Well01

15,000 ~~

10,000

5,000

190

1M-2M 2M+

......Average Excluded Value

Observations:

• In the first year of the program there were no EMV limits to qualify. In 1994, limits wereestablished where EMV's of $150,000 or less would qualify and EMV's greater than this, upto $300,000, could qualify if the city or town met certain criteria. In 1996, these limits werechanged so EMV's of greater than $300,000 could also qualify if the city or town met othercriteria. In 1999, these ranges and criteria were eliminated and a limit of $400,000 or lesswas imposed. As a result of these limits, a slight majority of This Old House parcels, 52%,have EMV's of $200,000 or less prior to the improvements.

• The average excluded value increases as EMV's increase. This excluded value particularlyincreases faster in ranges beyond $200,000, suggesting that properties in cities that met thecriteria for exceeding $150,000 or $300,000 in EMV may have generally been subject tomore substantial improvements than the other participants. Moreover, owners ofincreasingly valuable homes may be able to afford increasingly valuable improvements.

• In 2003, 72% were under $200,000, while only 52% are under $200,000 in 2008. This maysuggest that many of those that dropped out of the program were lower valued homes, whichmakes sense because of earlier restrictions on EMV prior to 1999, but this also reflectsincreasing market values over time.

3

Page 7: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

Figure 3.

Count by Excluded Value Ranges

12,000,---,---,---,---,------,------,.------,----,----,----,---,

1,359

4,000

6,000

2,000

o

II) 8,000

~CIla.'a..Cll..cE:::lZ

10,000 -j-"4L"lL.--j---t---t---j-----j------jf-----j----t---f---f-----j

<5,000 5,000- 10,000- 15,000- 20,000- 25,000- 30,000- 35,000- 40,000- 45,000- =50,0009,999 14,999 19,999 24,999 29,999 34,999 39,999 44,999 49,999

Excluded Value

Observations:

.. This chart breaks excluded market values into eleven ranges of $5,000 increments and showsthe parcel count for each range. There are 32,908 parcels in this program.

.. 18,378 parcels (56% ofthe total) have excluded market values less than $10,000, and thenumber of parcels tapers off as the ranges of excluded values increase. However, 1,359parcels (4% of the total) have the maximum exemption of$50,000 for homes 70 years old orolder.

.. Since the 2000 assessment, the program required a minimum qualifying improvement valueof $5,000. Prior to the 2000 assessment, the qualifying improvement value was $1,000.

.. Homes between 45 and 70 years old were eligible to have one-half the market value ofqualifying improvements excluded from the market value while homes that were 70 years orolder were eligible to exclude 100 percent of their qualifying improvements. The reducedexclusion and greater numbers of homes under 70 years of age contributes to the frontloading of the chart.

4

Page 8: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

This Old House by County

The following maps and table on pages 6-8 summarize This Old House patiicipation by county.Hennepin County has by far the largest participation with 8,493 parcels, or 26% of allparticipants. Ramsey and St. Louis counties are next with 3,403 (10%) and 2,099 (6%) parcels,respectively. These counties contain Minnesota's three first class cities (Minneapolis, St. Paul,and Duluth), which each have a large population of older homes. The remaining 58% of ThisOld House participants are well scattered around the state. Some of the counties with the mostparticipants are Dakota, Otter Tail, Steams, Brown, and Goodhue.

City, Town, and Detail Data

Following the maps and county table is a list of This Old House excluded market value by cityand town. The detail parcel data, including age, estimated market value, improvement marketvalue, and the excluded market value is available by request. Please contact Larry Bewley at651-556-6096 to request this data.

5

Page 9: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

This Old House Parcels 2008

By County

(1 )(2)

(10)

Cook

lake

Number of Parcels

.8,4932,099 to 8,493

430 to 2,099163 to 430 (36)

D 1 to 163 (37)D No Parcels (1)

D

FillmoreMowerFreeborn

Waseca DodgeSteele

Koochkhlng

Faribault

BlueEarth

Martin

Watonwan

lake ofthe Woods

Beltrami

JacksonNobles

Murray

Rock

Uncoln l on

Roseau

Pipestone

Marshall

PolkClearwater Itasca

Norman Mahnomen

Hubbard Cass

GayBe<ker

Wadena Aitkin CarltonCrow

OtterTail Wing

Kiltson

Source: Minnesota RevenueDate Prepared: February, 2009 MINNESOTA· REVENUE

Page 10: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

This Old House Total Excluded Value 2008

By County

Cook

Thousands of Dollars

• $4,900 to $109,234 (18)$2,819 to . $4,900 (17)$1,669 to $2,819 (18)

D $797 to $1,669 (17)D $1 to $797 (16)D No Excluded Value (1)

Pine

Aitkin carltonCrowWing

Faribault

Beltram

MartJn

lake ofthe Woods

Jackson

Roseau

Marshall

aa

Kittson

Source: Minnesota RevenueDate Prepared: February, 2009 MINNESOTA· REVENUE

Page 11: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

This Old House Average Excluded Value 2008

By County

Dollars

• $17,620 to $23,368 (11)$15,028 to $17,620 (23)$13,236 to $15,028 (23)

0$10,188 to $13,236 (19)o $4,733 to $13,236 (10)o No Excluded value (1)

st. louis

Mower

Koochlchlog

Beltrami

Lake ofthe Woods

Nobles

Roseau

Pennington

Marshall

PIpestone Murray

Clay

Norman Mahnomen

Polk

Klltson

Source: Minnesota RevenueDate Prepared: February, 2009 MINNESOTA· REVENUE

Page 12: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

This Old House Parcel Counts, Estimated Market Value, Improvement Market Value, and ExcludedMarket Value by County

Count Count Total Avera e Total Avera e01 Aitkin 24 6,195,100 258,129 741,800 30,908 483,300 20,13802 Anoka 382 86,760,000 227,120 4,040,400 10,577 3,284,500 8,59803 Becker 195 43,371,200 222,416 5,131,065 26,313 3,216,690 16,49604 Beltrami 148 20,165,500 136,253 2,968,800 20,059 1,668,600 11,27405 Benton 161 30,302,300 188,213 3,058,000 18,994 1,931,200 11,99506 Big Stone 184 16,422,400 89,252 2,177,600 11,835 1,567,200 8,51707 Blue Earth 379 79,050,300 208,576 6,185,263 16,320 5,197,700 13,71408 Brown 692 106,452,500 153,833 10,713,843 15,482 7,596,500 10,97809 Carlton 80 14,371,300 179,641 1,852,800 23,160 1,210,100 15,12610 Carver 140 54,216,200 387,259 4,575,700 32,684 2,797,100 19,97911 Cass 12 4,173,300 347,775 292,200 24,350 136,100 11,34212 Chippewa 169 23,812,900 140,905 3,298,100 19,515 2,292,000 13,56213 Chisago 79 24,578,000 311,114 2,586,400 32,739 1,631,400 20,65114 Clay 274 37,676,200 137,504 4,195,851 15,313 2,735,100 9,98215 Clearwater 140 15,915,100 113,679 2,249,500 16,068 1,708,800 12,20616 Cook 5 1,417,000 283,400 110,947 22,189 74,000 14,80017 Cottonwood 259 48,345,700 186,663 4,192,146 16,186 2,796,800 10,79818 Crow Wing 48 13,307,600 277,242 1,461,800 30,454 728,800 15,18319 Dakota 980 252,187,300 257,334 13,916,043 14,200 8,318,300 8,48820 Dodge 233 50,588,700 217,119 3,733,300 16,023 2,739,900 11,75921 Douglas 213 45,817,700 215,107 4,715,300 22,138 2,819,300 13,23622 Faribault 44 7,564,200 171,914 1,049,900 23,861 632,100 14,36623 Fillmore 298 69,865,800 234,449 5,882,451 19,740 4,411,400 14,80324 Freeborn 310 45,548,000 146,929 5,356,700 17,280 3,244,400 10,46625 Goodhue 674 167,816,500 248,986 15,812,800 23,461 10,539,700 15,63826 Grant 133 18,563,200 139,573 2,725,300 20,491 1,925,500 14,47727 Hennepin 8,493 2,793,674,000 328,938 138,118,810 16,263 109,233,510 12,86228 Houston 378 76,304,400 201,863 9,673,690 25,592 7,198,800 19,04429 Hubbard 40 8,290,200 207,255 1,324,000 33,100 704,800 17,62030 Isanti 133 37,317,600 280,583 4,865,448 36,582 3,107,900 23,36831 Itasca 47 9,635,100 205,002 1,097,657 23,354 797,200 16,96232 Jackson 87 13,182,200 151,520 1,483,900 17,056 1,076,000 12,36833 Kanabec 53 12,259,700 231,315 1,690,700 31,900 1,043,800 19,69434 Kandiyohi 392 78,520,800 200,308 7,084,800 18,073 4,900,900 12,50235 Kittson 27 2,141,100 79,300 439,500 16,278 245,700 9,10036 Koochiching 3 263,400 87,800 87,300 29,100 14,200 4,73337 Lac Qui Parle 114 20,088,600 176,216 1,645,200 14,432 1,255,500 11,01338 Lake 46 6,341,300 137,854 725,264 15,767 493,400 10,72639 Lake of the Woods 0 0 0 0 0 0 040 LeSueur 179 41,125,900 229,754 3,688,400 20,606 2,696,400 15,06441 Lincoln 206 32,440,000 157,476 3,708,300 18,001 2,662,300 12,92442 Lyon 443 66,194,300 149,423 7,263,800 16,397 4,809,500 10,85743 McLeod 398 73,824,400 185,488 6,504,963 16,344 4,108,300 10,32244 Mahnomen 9 1,300,200 144,467 193,000 21,444 106,700 11,85645 Marshall 123 11,231,900 91,316 1,940,232 15,774 1,293,000 10,51246 Martin 98 13,010,300 132,758 2,452,214 25,023 1,486,900 15,17247 Meeker 170 33,698,900 198,229 4,080,300 24,002 2,800,900 16,47648 Mille Lacs 79 18,705,100 236,773 1,897,000 24,013 1,290,600 16,33749 Morrison 468 93,346,500 199,458 10,503,600 22,444 7,443,700 15,90550 Mower 540 77,791,200 144,058 6,807,200 12,606 4,020,400 7,44551 Murray 180 31,493,000 174,961 2,790,200 15,501 1,833,900 10,18852 Nicollet 371 72,736,300 196,055 5,614,600 15,134 3,873,000 10,43953 Nobles 372 56,555,400 152,031 4,959,700 13,333 3,389,900 9,11354 Norman 60 7,098,600 118,310 996,000 16,600 672,400 11,20755 Olmsted 387 89,030,100 230,052 7,148,300 18,471 4,010,000 10,36256 Otter Tail 806 157,210,400 195,050 18,114,100 22,474 12,135,700 15,05757 Pennington 264 29,223,900 110,697 3,848,700 14,578 2,734,500 10,35858 Pine 113 25,111,200 222,223 2,672,323 23,649 1,640,800 14,520

9

Page 13: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

This Old House Parcel Counts, Estimated Market Value, Improvement Market Value, and ExcludedMarket Value by County

Improvement Market Value Excluded Market ValueCount Count Total Average Total Average59 Pipestone 207 30,030,900 145,077 3,176,500 15,345 2,155,900 10,41560 Polk 292 31,975,000 109,503 5,027,268 17,217 3,750,700 12,84561 Pope 260 52,397,200 201,528 4,700,500 18,079 3,345,000 12,86562 Ramsey 3,403 1,075,416,300 316,020 74,009,200 21,748 51,322,100 15,08163 Red Lake 8 467,900 58,488 131,400 16,425 96,400 12,05064 Redwood 338 55,058,200 162,894 5,593,300 16,548 4,092,000 12,10765 Renville 393 60,974,600 155,152 7,404,300 18,840 5,364,300 13,65066 Rice 261 80,869,300 309,844 5,690,100 21,801 4,778,400 18,30867 Rock 170 27,241,900 160,246 3,001,200 17,654 2,293,400 13,49168 Roseau 16 2,308,900 144,306 422,427 26,402 201,300 12,58169 St. Louis 2,099 310,712,300 148,029 28,195,300 13,433 21,391,000 10,19170 Scott 34 13,600,200 400,006 1,288,901 37,909 571,800 16,81871 Sherburne 83 20,979,400 252,764 1,929,200 23,243 1,223,600 14,74272 Sibley 309 74,112,200 239,845 7,155,900 23,158 5,024,700 16,26173 Stearns 734 145,717,300 198,525 12,363,564 16,844 8,336,600 11,35874 Steele 380 64,920,100 170,842 5,762,000 15,163 4,021,900 10,58475 Stevens 51 6,501,500 127,480 920,100 18,041 599,800 11,76176 Swift 88 11,211,800 127,407 1,576,500 17,915 1,186,800 13,48677 Todd 200 33,165,300 165,827 3,340,100 16,701 2,450,800 12,25478 Traverse 38 5,523,300 145,350 536,500 14,118 355,100 9,34579 Wabasha 61 14,723,200 241,364 1,408,500 23,090 966,800 15,84980 Wadena 81 11,785,900 145,505 1,569,499 19,377 1,154,200 14,24981 Waseca 462 97,963,200 212,042 9,978,300 21,598 7,452,300 16,13182 Washington 396 122,218,500 308,633 11,754,600 29,683 7,812,100 19,72883 Watonwan 178 28,959,400 162,693 1,952,326 10,968 1,372,900 7,71384 Wilkin 59 7,363,500 124,805 1,412,400 23,939 1,051,600 17,82485 Winona 487 91,771,500 188,443 8,539,927 17,536 6,166,300 12,66286 Wright 300 90,851,100 302,837 8,644,550 28,815 5,601,300 18,67187 Yellow Medicine 185 28,852,400 155,959 3,716,100 20,087 2,780,100 15,028

Statewide 32,908 $7,871,302,300 239,191 $597,643,672 18,161 $425,686,300 12,936

Improvement market values contain reported values when provided and computed estimates when missing that are basedon homes 45 to 70 years old allowing half of the improvement value to be excluded and homes 70 year or older allowing thefull improvement value to be excluded.

10

Page 14: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

COUNTY CITY OR TOWN EXCLUDED VALUEAITKIN AITKIN CITY OF 111,100AITKIN FARM ISLAND TOWN OF 10,900AITKIN GLEN TOWN OF 25,000AITKIN HAZELTON TOWN OF 36,400AITKIN HILL CITY CITY OF 800AITKIN JEVNE TOWN OF 25,000AITKIN KIMBERLY TOWN OF 68,500AITKIN MALMO TOWN OF 8,600AITKIN NORDLAND TOWN OF 110,900AITKIN SPENCER TOWN OF 2,200AITKIN VERDON TOWN OF 50,000AITKIN WAGNER TOWN OF 33,900AITKIN Total 483,300

ANOKA ANDOVER CITY OF 56,200ANOKA ANOKA CITY OF 765,200ANOKA BLAINE CITY OF 140,000ANOKA CENTERVILLE CITY OF 7,200ANOKA CIRCLE PINES CITY OF 66,800ANOKA COLUMBIA HEIGHTS CITY OF 225,400ANOKA COLUMBUS CITY OF 102,800ANOKA COON RAPIDS CITY OF 590,600ANOKA EAST BETHEL CITY OF 52,500ANOKA FRIDLEY CITY OF 635,600ANOKA HAM LAKE CITY OF 164,400ANOKA LEXINGTON CITY OF 17,200ANOKA L1NO LAKES CITY OF 96,500ANOKA LINWOOD TOWN OF 24,700ANOKA NOWTHEN CITY OF 219,000ANOKA OAK GROVE CITY OF 24,700ANOKA RAMSEY CITY OF 79,800ANOKA SPRING LAKE PARK CITY OF 2,100ANOKA ST FRANCIS CITY OF 13,800ANOKA Total 3,284,500

BECKER ATLANTA TOWN OF 12,100BECKER AUDUBON CITY OF 56,800BECKER AUDUBON TOWN OF 39,800BECKER BURLINGTON TOWN OF 134,653BECKER CALLAWAY CITY OF 7,100BECKER CARSONVILLE TOWN OF 8,200BECKER CORMORANT TOWN OF 28,700BECKER CUBA TOWN OF 30,900BECKER DETROIT LAKES CITY OF 1,222,064BECKER DETROIT TOWN OF 54,800BECKER EAGLE VIEW TOWN OF 41,000BECKER ERIE TOWN OF 104,000BECKER EVERGREEN TOWN OF 21,000BECKER FRAZEE CITY OF 179,885BECKER HAMDEN TOWN OF 36,788BECKER HEIGHT OF LAND TOWN OF 33,500BECKER HOLMESVILLE TOWN OF 9,300BECKER LAKE EUNICE TOWN OF 64,500BECKER LAKE PARK CITY OF 272,200

11

Page 15: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

BECKER LAKE PARK TOWN OF 72,100BECKER LAKE VIEW TOWN OF 606,900BECKER OSAGE TOWN OF 15,900BECKER RICHWOOD TOWN OF 57,400BECKER RUNEBERG TOWN OF 25,100BECKER SILVER LEAF TOWN OF 36,300BECKER SPRUCE GROVE TOWN OF 16,600BECKER WALWORTH TOWN OF 26,500BECKER WOLF LAKE CITY OF 2,600BECKER Total 3,216,690

BELTRAMI ALASKA TOWN OF 8,200BELTRAMI BATTLE TOWN OF 15,400BELTRAMI BEMIDJI CITY OF 680,100BELTRAMI BEMIDJI TOWN OF 119,100BELTRAMI BENVILLE TOWN OF 7,000BELTRAMI BIRCH TOWN OF 8,700BELTRAMI BLACKDUCK CITY OF 17,900BELTRAMI BUZZLE TOWN OF 26,100BELTRAMI FROHN TOWN OF 97,900BELTRAMI GRANT VALLEY TOWN OF 10,800BELTRAMI HAGALI TOWN OF 72,000BELTRAMI HINES TOWN OF 152,700BELTRAMI JONES TOWN OF 18,100BELTRAMI KELLIHER CITY OF 4,600BELTRAMI LAMMERS TOWN OF 11,600BELTRAMI LANGOR TOWN OF 16,000BELTRAMI LIBERTY TOWN OF 58,700BELTRAMI NEBISH TOWN OF 10,800BELTRAMI NORTHERN TOWN OF 119,800BELTRAMI PORT HOPE TOWN OF 15,500BELTRAMI ROOSEVELT TOWN OF 47,800BELTRAMI SHOOKS TOWN OF 9,500BELTRAMI SOLWAY CITY OF 900BELTRAMI SPRUCE GROVE TOWN OF 9,200BELTRAMI STEENERSON TOWN OF 23,000BELTRAMI SUMMIT TOWN OF 54,700BELTRAMI TAYLOR TOWN OF 8,800BELTRAMI TEN LAKE TOWN OF 5,700BELTRAMI TURTLE LAKE TOWN OF 24,100BELTRAMI TURTLE RIVER TOWN OF 13,900BELTRAMI Total 1,668,600

BENTON FOLEY CITY OF 187,700BENTON GILMANTON TOWN OF 137,600BENTON GLENDORADO TOWN OF 174,000BENTON GRAHAM TOWN OF 22,900BENTON GRANITE LEDGE TOWN OF 24,200BENTON LANGOLA TOWN OF 16,500BENTON MAYHEW LAKE TOWN OF 169,100BENTON MAYWOOD TOWN OF 171,800BENTON MINDEN TOWN OF 50,200BENTON RICE CITY OF 13,600BENTON RONNEBY CITY OF 4,900BENTON SARTELL CITY OF 13,000

12

Page 16: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

BENTON SAUK RAPIDS CITY OF 347,200BENTON SAUK RAPIDS TOWN OF 130,500BENTON ST CLOUD CITY OF 299,300BENTON ST GEORGE TOWN OF 100,100BENTON WATAB TOWN OF 68,600BENTON Total 1,931,200

BIG STONE AKRON TOWN OF 36,400BIG STONE ALMOND TOWN OF 22,100BIG STONE BEARDSLEY CITY OF 167,600BIG STONE BIG STONE TOWN OF 52,400BIG STONE BROWNS VALLEY TOWN OF 73,100BIG STONE CLINTON CITY OF 106,600BIG STONE CORRELL CITY OF 27,200BIG STONE FOSTER TOWN OF 20,900BIG STONE GRACEVILLE CITY OF 270,200BIG STONE GRACEVILLE TOWN OF 17,000BIG STONE JOHNSON CITY OF 6,000BIG STONE MOONSHINE TOWN OF 16,100BIG STONE ODESSA CITY OF 94,900BIG STONE ODESSA TOWN OF 20,300BIG STONE ORTONVILLE CITY OF 602,800BIG STONE ORTONVILLE TOWN OF 4,600BIG STONE OTREY TOWN OF 4,300BIG STONE PRIOR TOWN OF 23,600BIG STONE TOQUA TOWN OF 1,100BIG STONE Total 1,567,200

BLUE EARTH AMBOY CITY OF 33,300BLUE EARTH BEAUFORD TOWN OF 230,200BLUE EARTH BUTTERNUT VALLEY TOWN OF 122,300BLUE EARTH CAMBRIA TOWN OF 36,500BLUE EARTH CERESCO TOWN OF 27,000BLUE EARTH DANVILLE TOWN OF 88,300BLUE EARTH DECORIA TOWN OF 230,300BLUE EARTH EAGLE LAKE CITY OF 41,400BLUE EARTH GARDEN CITY TOWN OF 172,700BLUE EARTH GOOD THUNDER CITY OF 122,400BLUE EARTH JAMESTOWN TOWN OF 71,900BLUE EARTH JUDSON TOWN OF 124,300BLUE EARTH LAKE CRYSTAL CITY OF 326,700BLUE EARTH LERAY TOWN OF 289,200BLUE EARTH LIME TOWN OF 36,500BLUE EARTH LINCOLN TOWN OF 89,300BLUE EARTH LYRA TOWN OF 175,700BLUE EARTH MADISON LAKE CITY OF 125,600BLUE EARTH MANKATO CITY OF 1,320,500BLUE EARTH MANKATO TOWN OF 223,000BLUE EARTH MAPLETON CITY OF 153,600BLUE EARTH MAPLETON TOWN OF 95,300BLUE EARTH MCPHERSON TOWN OF 222,700BLUE EARTH MEDO TOWN OF 15,400BLUE EARTH PEMBERTON CITY OF 16,100BLUE EARTH PLEASANT MOUND TOWN OF 92,300BLUE EARTH RAPIDAN TOWN OF 172,200

13

Page 17: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

BLUE EARTH SHELBY TOWN OF 70,300BLUE EARTH SKYLINE CITY OF 24,900BLUE EARTH SOUTH BEND TOWN OF 138,900BLUE EARTH ST CLAIR CITY OF 58,100BLUE EARTH STERLING TOWN OF 100,000BLUE EARTH VERNON CENTER CITY OF 38,100BLUE EARTH VERNON CENTER TOWN OF 112,700BLUE EARTH Total 5,197,700

BROWN ALBIN TOWN OF 196,600BROWN BASHAW TOWN OF 87,200BROWN BURNSTOWN TOWN OF 88,800BROWN COBDEN CITY OF 5,400BROWN COMFREY CITY OF 283,500BROWN COTTONWOOD TOWN OF 253,700BROWN EDEN TOWN OF 243,500BROWN EVAN CITY OF 11,100BROWN HANSKA CITY OF 149,900BROWN HOME TOWN OF 107,000BROWN LAKE HANSKA TOWN OF 289,600BROWN LEAVENWORTH TOWN OF 252,100BROWN LINDEN TOWN OF 288,000BROWN MILFORD TOWN OF 363,100BROWN MULLIGAN TOWN OF 80,000BROWN NEW ULM CITY OF 2,303,600BROWN NORTH STAR TOWN OF 76,100BROWN PRAIRIEVILLE TOWN OF 352,600BROWN SIGEL TOWN OF 201,900BROWN SLEEPY EYE CITY OF 961,000BROWN SPRINGFIELD CITY OF 726,200BROWN STARK TOWN OF 275,600BROWN Total 7,596,500

CARLTON ATKINSON TOWN OF 85,300CARLTON BARNUM TOWN OF 16,800CARLTON BESEMAN TOWN OF 78,000CARLTON CLOQUET CITY OF 289,200CARLTON CORONA TWP (UNORG) 19,400CARLTON CROMWELL CITY OF 18,300CARLTON EAGLE TOWN OF 31,800CARLTON KALEVALA TOWN OF 9,200CARLTON MAHTOWA TOWN OF 87,000CARLTON MOOSE LAKE CITY OF 8,700CARLTON MOOSE LAKE TOWN OF 3,000CARLTON PERCH LAKE TOWN OF 52,300CARLTON RED CLOVER TWP (UNORG) 82,900CARLTON SAWYER TWP (UNORG) 7,700CARLTON SCANLON CITY OF 15,800CARLTON SILVER BROOK TOWN OF 57,700CARLTON SKELTON TOWN OF 25,000CARLTON THOMSON TOWN OF 157,500CARLTON TWIN LAKES TOWN OF 79,700CARLTON WRENSHALL CITY OF 19,600CARLTON WRENSHALL TOWN OF 65,200CARLTON Total 1,210,100

14

Page 18: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

CARVER BENTON TOWN OF 147,900CARVER CAMDEN TOWN OF 25,800CARVER CARVER CITY OF 92,000CARVER CHANHASSEN CITY OF 318,800CARVER CHASKA CITY OF 73,700CARVER COLOGNE CITY OF 22,900CARVER DAHLGREN TOWN OF 275,800CARVER HAMBURG CITY OF 29,000CARVER HANCOCK TOWN OF 98,100CARVER HOLLYWOOD TOWN OF 66,000CARVER LAKETOWN TOWN OF 113,800CARVER MAYER CITY OF 92,000CARVER NEW GERMANY CITY OF 108,600CARVER NORWOOD YOUNG AMERICA CIT 196,100CARVER SAN FRANCISCO TOWN OF 51,700CARVER VICTORIA CITY OF 56,700CARVER WACONIA CITY OF 328,100CARVER WACONIA TOWN OF 229,200CARVER WATERTOWN CITY OF 26,700CARVER WATERTOWN TOWN OF 307,500CARVER YOUNG AMERICA TOWN OF 136,700CARVER Total 2,797,100

CASS CHICKAMAW BEACH CITY OF 1,000CASS FEDERAL DAM CITY OF 12,500CASS HACKENSACK CITY OF 4,700CASS LAKE SHORE CITY OF 5,000CASS LEECH LAKE TOWN OF 52,500CASS MAYTOWN OF 8,100CASS SHINGOBEE TOWN OF 5,000CASS SYLVAN TOWN OF 19,200CASS WALKER CITY OF 28,100CASS Total 136,100

CHIPPEWA BIG BEND TOWN OF 19,800CHIPPEWA CLARA CITY CITY OF 128,000CHIPPEWA CRATE TOWN OF 26,200CHIPPEWA GRACE TOWN OF 25,600CHIPPEWA GRANITE FALLS CITY OF 73,800CHIPPEWA GRANITE FALLS TOWN OF 20,200CHIPPEWA KRAGERO TOWN OF 72,500CHIPPEWA LEENTHROP TOWN OF 124,000CHIPPEWA LONE TREE TOWN OF 115,900CHIPPEWA LOURISTON TOWN OF 17,300CHIPPEWA MANDT TOWN OF 53,500CHIPPEWA MAYNARD CITY OF 47,600CHIPPEWA MILAN CITY OF 138,200CHIPPEWA MONTEVIDEO CITY OF 827,300CHIPPEWA RHEIDERLAND TOWN OF 60,900CHIPPEWA ROSEWOOD TOWN OF 34,300CHIPPEWA SPARTA TOWN OF 198,400CHIPPEWA STONEHAM TOWN OF 91,800CHIPPEWA TUNSBERG TOWN OF 67,200CHIPPEWA WATSON CITY OF 82,300

15

Page 19: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

CHIPPEWA WOODS TOWN OF 67,200CHIPPEWA Total 2,292,000

CHISAGO AMADOR TOWN OF 140,900CHISAGO CENTER CITY CITY OF 59,400CHISAGO CHISAGO CITY CITY OF 255,600CHISAGO CHISAGO LAKE TOWN OF 130,900CHISAGO FISH LAKE TOWN OF 127,000CHISAGO FRANCONIA TOWN OF 70,800CHISAGO HARRIS CITY OF 50,200CHISAGO LENT TOWN OF 15,600CHISAGO LINDSTROM CITY OF 219,500CHISAGO NESSEL TOWN OF 181,500CHISAGO NORTH BRANCH CITY OF 134,600CHISAGO RUSH CITY CITY OF 83,800CHISAGO RUSHSEBA TOWN OF 33,000CHISAGO SHAFER CITY OF 7,500CHISAGO SHAFER TOWN OF 34,900CHISAGO STACY CITY OF 52,800CHISAGO TAYLORS FALLS CITY OF 30,400CHISAGO WYOMING TOWN OF 3,000CHISAGO Total 1,631,400

CLAY ALLIANCE TOWN OF 25,700CLAY BARNESVILLE CITY OF 82,300CLAY BARNESVILLE TOWN OF 2,700CLAY COMSTOCK CITY OF 7,000CLAY CROMWELL TOWN OF 180,900CLAY DILWORTH CITY OF 131,500CLAY EGLON TOWN OF 161,600CLAY ELMWOOD TOWN OF 89,100CLAY FELTON CITY OF 4,700CLAY FELTON TOWN OF 4,400CLAY GEORGETOWN CITY OF 3,200CLAY GLYNDON CITY OF 8,300CLAY GLYNDON TOWN OF 100,800CLAY GOOSE PRAIRIE TOWN OF 70,800CLAY HAGEN TOWN OF 28,400CLAY HAWLEY CITY OF 267,100CLAY HAWLEY TOWN OF 37,800CLAY HIGHLAND GROVE TOWN OF 160,200CLAY HITTERDAL CITY OF 46,700CLAY HOLY CROSS TOWN OF 32,400CLAY HUMBOLDT TOWN OF 4,000CLAY KRAGNES TOWN OF 34,300CLAY MOLAND TOWN OF 44,500CLAY MOORHEAD CITY OF 721,100CLAY MOORHEAD TOWN OF 50,000CLAY MORKEN TOWN OF 12,400CLAY OAKPORT TOWN OF 44,200CLAY PARKE TOWN OF 56,500CLAY RIVERTON TOWN OF 25,000CLAY SABIN CITY OF 35,000CLAY SPRING PRAIRIE TOWN OF 24,200CLAY TANSEM TOWN OF 54,500

16

Page 20: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

CLAY ULEN CITY OF 74,500CLAY ULEN TOWN OF 84,300CLAY VIDING TOWN OF 25,000CLAY Total 2,735,100

CLEARWATER BAGLEY CITY OF 281,300CLEARWATER BEAR CREEK TOWN OF 2.400CLEARWATER CLEARBROOK CITY OF 244,200CLEARWATER CLOVER TOWN OF 27,000CLEARWATER COPLEY TOWN OF 59,600CLEARWATER DUDLEY TOWN OF 91,100CLEARWATER EDDY TOWN OF 90,100CLEARWATER FALKTOWN OF 46,800CLEARWATER GONVICK CITY OF 143,000CLEARWATER GREENWOOD TOWN OF 15,100CLEARWATER HOLST TOWN OF 46,600CLEARWATER LAPRAIRIE TOWN OF 18,800CLEARWATER LEON TOWN OF 87,200CLEARWATER MINERVA TOWN OF 25,100CLEARWATER MOOSE CREEK TOWN OF 21,200CLEARWATER NORA TOWN OF 108,700CLEARWATER PINE LAKE TOWN OF 44,500CLEARWATER POPPLE TOWN OF 28,800CLEARWATER SHEVLIN CITY OF 102,700CLEARWATER SHEVLIN TOWN OF 80,600CLEARWATER SINCLAIR TOWN OF 65.400CLEARWATER WINSOR TOWN OF 78,600CLEARWATER Total 1,708,800

COOK GRAND MARAIS CITY OF 34,100COOK LUTSEN TOWN OF 4,600COOK UNORG RGE 1E 35,300COOK Total 74,000

COTTONWOOD AMBOY TOWN OF 8,200COTTONWOOD AMOTOWN OF 49,700COTTONWOOD ANN TOWN OF 79.400COTTONWOOD BINGHAM LAKE CITY OF 33,200COTTONWOOD CARSON TOWN OF 27,300COTTONWOOD COMFREY CITY OF 4,100COTTONWOOD DALE TOWN OF 71,200COTTONWOOD DELTON TOWN OF 43,000COTTONWOOD GERMANTOWN TOWN OF 94,000COTTONWOOD GREAT BEND TOWN OF 63,000COTTONWOOD HIGHWATER TOWN OF 128.400COTTONWOOD JEFFERS CITY OF 37,700COTTONWOOD LAKESIDE TOWN OF 38,200COTTONWOOD MIDWAY TOWN OF 71,800COTTONWOOD MT LAKE CITY OF 428,100COTTONWOOD MT LAKE TOWN OF 170,600COTTONWOOD ROSEHILL TOWN OF 167,600COTTONWOOD SELMA TOWN OF 98,700COTTONWOOD SOUTHBROOK TOWN OF 22,700COTTONWOOD STORDEN CITY OF 60,300COTTONWOOD STORDEN TOWN OF 8,300

17

Page 21: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

COTTONWOOD WESTBROOK CITY OF 259,800COTTONWOOD WESTBROOK TOWN OF 235,200COTTONWOOD WINDOM CITY OF 596,300COTTONWOOD Total 2,796,800

CROW WING 1ST ASSESSMENT UNORG 79,900CROW WING 2ND ASSESSMENT UNORG 9,700CROW WING BAXTER CITY OF 35,300CROW WING BAY LAKE TOWN OF 50,000CROW WING BRAINERD CITY OF 29,400CROW WING BREEZY POINT CITY OF 5,300CROWWING CROSBY CITY OF 16,700CROW WING CROSSLAKE CITY OF 28,600CROW WING DAGGETT BROOK TOWN OF 36,400CROW WING DEERWOOD TOWN OF 75,000CROW WING EMILY CITY OF 17,100CROW WING GAl L LAKE TOWN OF 13,000CROW WING GARRISON TOWN OF 14,000CROW WING JENKINS TOWN OF 15,500CROWWING LAKE EDWARD TOWN OF 30,400CROW WING LONG LAKE TOWN OF 96,600CROW WING MISSION TOWN OF 18,000CROW WING NISSWA CITY OF 5,000CROW WING NOKAY LAKE TOWN OF 14,600CROW WING PEQUOT LAKES CITY OF 20,800CROW WING ROOSEVELT TOWN OF 7,200CROWWING ST MATHIAS TOWN OF 110,300CROW WING Total 728,800

DAKOTA APPLE VALLEY CITY OF 38,500DAKOTA BURNSVILLE CITY OF 259,300DAKOTA CASTLE ROCK TOWN OF 109,000DAKOTA COATES CITY OF 50,000DAKOTA DOUGLAS TOWN OF 104,600DAKOTA EAGAN CITY OF 261,800DAKOTA EMPIRE TOWN OF 110,000DAKOTA EUREKA TOWN OF 140,700DAKOTA FARMINGTON CITY OF 465,900DAKOTA GREENVALE TOWN OF 133,000DAKOTA HAMPTON CITY OF 23,200DAKOTA HAMPTON TOWN OF 24,700DAKOTA HASTINGS CITY OF 863,100DAKOTA INVER GROVE HT CITY 598,000DAKOTA LAKEVILLE CITY OF 320,000DAKOTA MARSHAN TOWN OF 95,900DAKOTA MENDOTA CITY OF 7,700DAKOTA MENDOTA HEIGHTS CITY OF 954,500DAKOTA MIESVILLE CITY OF 26,000DAKOTA NININGER TOWN OF 68,500DAKOTA RANDOLPH CITY OF 6,000DAKOTA RANDOLPH TOWN OF 23,100DAKOTA RAVENNA TOWN OF 41,500DAKOTA ROSEMOUNT CITY OF 139,600DAKOTA SCIOTA TOWN OF 23,100DAKOTA SOUTH ST PAUL CITY OF 1,756,100

18

Page 22: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

DAKOTA SUNFISH LAKE CITY OF 19,200DAKOTA VERMILLION CITY OF 83,900DAKOTA VERMILLION TOWN OF 180,500DAKOTA WATERFORD TOWN OF 63,200DAKOTA WEST ST PAUL CITY OF 1,327,700DAKOTA Total 8,318,300

DODGE ASHLAND TOWN OF 181,200DODGE CANISTEO TOWN OF 207,600DODGE CLAREMONT CITY OF 88,300DODGE CLAREMONT TOWN OF 88,200DODGE CONCORD TOWN OF 135,300DODGE DODGE CENTER CITY OF 205,600DODGE ELLINGTON TOWN OF 143,000DODGE HAYFIELD CITY OF 113,700DODGE HAYFIELD TOWN OF 117,500DODGE KASSON CITY OF 167,000DODGE MANTORVILLE CITY OF 119,200DODGE MANTORVILLE TOWN OF 271,700DODGE MILTON TOWN OF 191,700DODGE RIPLEY TOWN OF 80,900DODGE VERNON TOWN OF 272,600DODGE WASIOJA TOWN OF 111,300DODGE WEST CONCORD CITY OF 156,100DODGE WESTFIELD TOWN OF 89,000DODGE Total 2,739,900

DOUGLAS ALEXANDRIA CITY OF 715,700DOUGLAS ALEXANDRIA TOWN OF 107,700DOUGLAS BELLE RIVER TOWN OF 103,000DOUGLAS BRANDON CITY OF 68,300DOUGLAS BRANDON TOWN OF 57,400DOUGLAS CARLOS CITY OF 93,000DOUGLAS CARLOS TOWN OF 22,300DOUGLAS EVANSVILLE CITY OF 44,800DOUGLAS EVANSVILLE TOWN OF 170,900DOUGLAS FORADA CITY OF 37,500DOUGLAS GARFIELD CITY OF 32,800DOUGLAS HOLMES CITY TOWN OF 87,600DOUGLAS HUDSON TOWN OF 67,000DOUGLAS IDA TOWN OF 85,200DOUGLAS KENSINGTON CITY OF 34,000DOUGLAS LAGRAND TOWN OF 44,600DOUGLAS LAKE MARY TOWN OF 11,800DOUGLAS LEAF VALLEY TOWN OF 138,400DOUGLAS LUND TOWN OF 123,600DOUGLAS MILLERVILLE TOWN OF 53,300DOUGLAS MILTONA CITY OF 19,400DOUGLAS MILTONA TOWN OF 120,000DOUGLAS MOE TOWN OF 62,500DOUGLAS NELSON CITY OF 30,200DOUGLAS ORANGE TOWN OF 25,000DOUGLAS OSAKIS CITY OF 347,800DOUGLAS OSAKIS TOWN OF 34,200DOUGLAS SOLEM TOWN OF 23,700

19

Page 23: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

DOUGLAS SPRUCE HILL TOWN OF 37,600DOUGLAS URNESS TOWN OF 20,000DOUGLAS Total 2,819,300

FARIBAULT BARBER TOWN OF 30,600FARIBAULT BLUE EARTH CITY OF 118,200FARIBAULT BLUE EARTH TOWN OF 26,600FARIBAULT BRICELYN CITY OF 5,800FARIBAULT CLARK TOWN OF 10,000FARIBAULT DELAVAN CITY OF 10,000FARIBAULT DELAVAN TOWN OF 25,000FARIBAULT DUNBAR TOWN OF 12,600FARIBAULT ELMORE CITY OF 3,800FARIBAULT EMERALD TOWN OF 12,900FARIBAULT FROST CITY OF 3,900FARIBAULT KIESTER TOWN OF 5,600FARIBAULT LURA TOWN OF 28,600FARIBAULT MINN LAKE TOWN OF 14,100FARIBAULT PILOT GROVE TOWN OF 40,000FARIBAULT PRESCOTT TOWN OF 41,100FARIBAULT ROME TOWN OF 48,800FARIBAULT SEELY TOWN OF 2,700FARIBAULT WALNUT LAKE TOWN OF 15,000FARIBAULT WELLS CITY OF 106,200FARIBAULT WINNEBAGO CITY OF 20,600FARIBAULT WINNEBAGO TOWN OF 50,000FARIBAULT Total 632,100

FILLMORE AMHERST TOWN OF 178,900FILLMORE ARENDAHL TOWN OF 147,200FILLMORE BEAVER TOWN OF 38,900FILLMORE BLOOMFIELD TOWN OF 106,400FILLMORE BRISTOL TOWN OF 68,800FILLMORE CANTON CITY OF 17,200FILLMORE CANTON TOWN OF 114,700FILLMORE CARl MONA TOWN OF 19,000FILLMORE CARROLTON TOWN OF 124,900FILLMORE CHATFIELD CITY OF 116,300FILLMORE CHATFIELD TOWN OF 76,300FILLMORE FILLMORE TOWN OF 243,300FILLMORE FORESTVILLE TOWN OF 165,300FILLMORE FOUNTAIN CITY OF 108,700FILLMORE FOUNTAIN TOWN OF 110,600FILLMORE HARMONY CITY OF 61,300FILLMORE HARMONY TOWN OF 149,300FILLMORE HOLT TOWN OF 132,500FILLMORE JORDON TOWN OF 94,300FILLMORE LANESBORO CITY OF 155,300FILLMORE MABEL CITY OF 10,500FILLMORE NEWBURG TOWN OF 197,900FILLMORE NORWAY TOWN OF 154,800FILLMORE OSTRANDER CITY OF 23,700FILLMORE PETERSON CITY OF 100,600FILLMORE PILOT MOUND TOWN OF 53,700FILLMORE PREBLE TOWN OF 40,600

20

Page 24: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

FILLMORE PRESTON CITY OF 164,700FILLMORE PRESTON TOWN OF 149,500FILLMORE RUSHFORD CITY OF 410,500FILLMORE RUSHFORD VILLAGE CITY OF 174,600FILLMORE SPRING VALLEY CITY OF 207,900FILLMORE SPRING VALLEY TOWN OF 128,300FILLMORE SUMNER TOWN OF 57,800FILLMORE WYKOFF CITY OF 112,500FILLMORE YORKTOWN OF 194,600FILLMORE Total 4,411,400

FREEBORN ALBERT LEA CITY OF 1,541,000FREEBORN ALBERT LEA TOWN OF 220,600FREEBORN ALDEN CITY OF 202,100FREEBORN ALDEN TOWN OF 41,200FREEBORN BANCROFT TOWN OF 81,200FREEBORN BATH TOWN OF 15,000FREEBORN CARLSTON TOWN OF 7,000FREEBORN CLARKS GROVE CITY OF 76,200FREEBORN CONGER CITY OF 29,600FREEBORN EMMONS CITY OF 53,800FREEBORN FREEBORN CITY OF 29,000FREEBORN FREEBORN TOWN OF 48,200FREEBORN FREEMAN TOWN OF 24,100FREEBORN GENEVA CITY OF 18,100FREEBORN GLENVILLE CITY OF 169,900FREEBORN HARTLAND CITY OF 56,500FREEBORN HARTLAND TOWN OF 23,500FREEBORN HAYWARD CITY OF 11,200FREEBORN HAYWARD TOWN OF 20,000FREEBORN HOLLANDALE CITY OF 93,000FREEBORN LONDON TOWN OF 37,000FREEBORN MANCHESTER TOWN OF 130,200FREEBORN MANSFIELD TOWN OF 32,800FREEBORN MOSCOW TOWN OF 15,500FREEBORN NEWRY TOWN OF 76,300FREEBORN NUNDA TOWN OF 29,000FREEBORN PICKEREL LAKE TOWN OF 89,900FREEBORN SHELL ROCK TOWN OF 72,500FREEBORN Total 3,244,400

GOODHUE BELLE CREEK TOWN OF 223,500GOODHUE BELLECHESTER CITY OF 13,100GOODHUE BELVIDERE TOWN OF 200,600GOODHUE CANNON FALLS CITY OF 323,600GOODHUE CANNON FALLS TOWN OF 154,100GOODHUE CHERRY GROVE TOWN OF 165,300GOODHUE DENNISON CITY OF 86,700GOODHUE FEATHERSTONE TOWN OF 202,700GOODHUE FLORENCE TOWN OF 496,300GOODHUE GOODHUE CITY OF 184,800GOODHUE GOODHUE TOWN OF 195,200GOODHUE HAY CREEK TOWN OF 298,900GOODHUE HOLDEN TOWN OF 348,100GOODHUE KENYON CITY OF 426,000

21

Page 25: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

GOODHUE KENYON TOWN OF 201,000GOODHUE LAKE CITY CITY OF 2,100GOODHUE LEON TOWN OF 623,900GOODHUE MINNEOLA TOWN OF 219,900GOODHUE PINE ISLAND CITY OF 418,900GOODHUE PINE ISLAND TOWN OF 393,500GOODHUE RED WING CITY OF 2,684,200GOODHUE ROSCOE TOWN OF 214,200GOODHUE STANTON TOWN OF 357,100GOODHUE VASA TOWN OF 343,000GOODHUE WACOUTA TOWN OF 31,000GOODHUE WANAMINGO CITY OF 139,100GOODHUE WANAMINGO TOWN OF 332,400GOODHUE WARSAW TOWN OF 190,900GOODHUE WELCH TOWN OF 240,600GOODHUE ZUMBROTA CITY OF 571,500GOODHUE ZUMBROTA TOWN OF 257,500GOODHUE Total 10,539,700

GRANT ASHBY CITY OF 241,500GRANT BARRETT CITY OF 71,700GRANT DELAWARE TOWN OF , 9,000GRANT ELBOW LAKE CITY OF 315,800GRANT ELBOW LAKE TOWN OF 21,100GRANT ELK LAKE TOWN OF 187,600GRANT ERDAHL TOWN OF 79,200GRANT HERMAN CITY OF 95,900GRANT HOFFMAN CITY OF 70,200GRANT LAND TOWN OF 57,300GRANT LAWRENCE TOWN OF 18,900GRANT LIEN TOWN OF 29,800GRANT LOGAN TOWN OF 111,400GRANT MACSVILLE TOWN OF 30,700GRANT NORCROSS CITY OF 19,100GRANT NORTH OTTAWA TOWN OF 13,900GRANT PELICAN LAKE TOWN OF 108,200GRANT, POMME DE TERRE TOWN OF 8,500GRANT ROSEVILLE TOWN OF 9,800GRANT SANFORD TOWN OF 112,000GRANT STONY BROOK TOWN OF 145,000GRANT WENDELL CITY OF 168,900GRANT Total 1,925,500

HENNEPIN BLOOMINGTON CITY OF 1,762,800HENNEPIN BROOKLYN CENTER CITY OF 733,900HENNEPIN BROOKLYN PARK CITY OF 598,400HENNEPIN CHAMPLIN CITY OF 266,900HENNEPIN CORCORAN CITY OF 337,900HENNEPIN CRYSTAL CITY OF 778,300HENNEPIN DAYTON CITY OF 56,300HENNEPIN DEEPHAVEN CITY OF 2,273,700HENNEPIN EDEN PRAIRIE CITY OF 71,100HENNEPIN EDINA CITY OF 3,517,900HENNEPIN EXCELSIOR CITY OF 947,800HENNEPIN GOLDEN VALLEY CITY OF 1,655,400

22

Page 26: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

HENNEPINHENNEPINHENNEPINHENNEPINHENNEPINHENNEPINHENNEPINHENNEPINHENNEPINHENNEPINHENNEPINHENNEPINHENNEPINHENNEPINHENNEPINHENNEPINHENNEPINHENNEPINHENNEPINHENNEPINHENNEPINHENNEPINHENNEPINHENNEPINHENNEPINHENNEPINHENNEPINHENNEPINHENNEPINHENNEPINHENNEPIN Total

HOUSTONHOUSTONHOUSTONHOUSTONHOUSTONHOUSTONHOUSTONHOUSTONHOUSTONHOUSTONHOUSTONHOUSTONHOUSTONHOUSTONHOUSTONHOUSTONHOUSTONHOUSTONHOUSTONHOUSTONHOUSTONHOUSTONHOUSTON

GREENFIELD CITY OFGREENWOOD CITY OFHASSAN TOWN OFHOPKINS CITY OFINDEPENDENCE CITY OFLORETTO CITY OFMAPLE GROVE CITY OFMAPLE PLAIN CITY OFMEDICINE LAKE CITY OFMEDINA CITY OFMINNEAPOLIS CITY OFMINNETONKA BEACH CITY OFMINNETONKA CITY OFMINNETRISTA CITY OFMOUND CITY OFNEW HOPE CITY OFORONO CITY OFOSSEO CITY OFPLYMOUTH CITY OFRICHFIELD CITY OFROBBINSDALE CITY OFROGERS CITY OFSHOREWOOD CITY OFSPRING PARK CITY OFST ANTHONY CITY OFST BONIFACIUS CITY OFST LOUIS PARK CITY OFTONKA BAY CITY OFWAYZATA CITY OFWOODLAND CITY OF

BLACK HAMMER TOWN OFBROWNSVILLE CITY OFBROWNSVILLE TOWN OFCALEDONIA CITY OFCALEDONIA TOWN OFCROOKED CREEK TOWN OFEITZEN CITY OFHOKAH CITY OFHOKAH TOWN OFHOUSTON CITY OFHOUSTON TOWN OFJEFFERSON TOWN OFLACRESCENT CITY OFLACRESCENT TOWN OFMAYVILLE TOWN OFMONEY CREEK TOWN OFMOUND PRAIRIE TOWN OFSHELDON TOWN OFSPRING GROVE CITY OFSPRING GROVE TOWN OFUNION TOWN OFWILMINGTON TOWN OFWINNEBAGO TOWN OF

23

342,800225,300

37,2001,258,700

525,10012,200

160,100174,00047,500

200,80073,346,010

110,4004,430,900

484,4001,611,000

124,400983,400

73,9001,171,2002,485,300

5,20020,000

855,700110,600232,900

52,8005,515,800

343,5001,132,400

159,600109,233,510

298,400381,800

95,300863,300436,700

< 137,50051,200

272,400157,800130,500267,000

95,600697,000347,400184,600428,800180,000257,700529,600388,600153,200359,200187,700

Page 27: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

HOUSTON YUCATAN TOWN OF 297,500HOUSTON Total 7,198,800

HUBBARD ARAGO TOWN OF 3,300HUBBARD CLOVER TOWN OF 26,600HUBBARD CROW WING LAKE TOWN OF 9,600HUBBARD FARDEN TOWN OF 47,400HUBBARD FERN TOWN OF 5,300HUBBARD GUTHRIE TOWN OF 3,000HUBBARD HART LAKE TOWN OF 46,900HUBBARD HELGA TOWN OF 62,600HUBBARD HENRIETTA TOWN OF 124,600HUBBARD HUBBARD TOWN OF 23,700HUBBARD LAKE EMMA TOWN OF 5,900HUBBARD LAKE HATTIE TOWN OF 40,000HUBBARD LAKEPORT TOWN OF 2,800HUBBARD MANTRAP TOWN OF 25,000HUBBARD NEVIS CITY OF 13,600HUBBARD NEVIS TOWN OF 50,000HUBBARD PARK RAPIDS CITY OF 145,000HUBBARD STEAMBOAT RIVER TOWN OF 19,500HUBBARD THORPE TOWN OF 50,000HUBBARD Total 704,800

ISANTI ATHENS TOWN OF 68,500ISANTI BRADFORD TOWN OF 200,600ISANTI BRAHAM CITY OF 130,700ISANTI CAMBRIDGE CITY OF 109,100ISANTI CAMBRIDGE TOWN OF 500,600ISANTI DALBO TOWN OF 92,800ISANTI ISANTI CITY OF 141,200ISANTI ISANTI TOWN OF 223,300ISANTI MAPLE RIDGE TOWN OF 130,500ISANTI NORTH BRANCH TOWN OF 416,200ISANTI OXFORD TOWN OF 117,900ISANTI SPENCER BROOK TOWN OF 150,100ISANTI SPRING VALE TOWN OF 211,700ISANTI STANCHFIELD TOWN OF 191,500ISANTI STANFORD TOWN OF 147,200ISANTI WYANETT TOWN OF 276,000ISANTI Total 3,107,900

ITASCA BALSAM TOWN OF 4,700ITASCA BOVEY CITY OF 43,200ITASCA BOWSTRING TOWN OF 20,700ITASCA COHASSET CITY OF 26,700ITASCA COLERAINE CITY OF 115,300ITASCA DEER RIVER CITY OF 2,500ITASCA DEER RIVER TOWN OF 11,000ITASCA GRAND RAPIDS CITY OF 144,500ITASCA GRAND RAPIDS TOWN OF 52,900ITASCA HARRIS TOWN OF 81,800ITASCA KEEWATIN CITY OF 4,200ITASCA NASHWAUK TOWN OF 8,600ITASCA OTENEAGEN TOWN OF 10,700

24

Page 28: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

ITASCA SAND LAKE TOWN OF 17,100ITASCA STOKES TOWN OF 2,500ITASCA TACONITE CITY OF 18,800ITASCA TROUT LAKE TOWN OF 13,300ITASCA UNORG 143-25 45,400ITASCA UNORG 54-26 42,300ITASCA UNORG 55-23 11,100ITASCA UNORG 55-27 50,000ITASCA UNORG 56-26 3,600ITASCA UNORG 59-22 25,000ITASCA UNORG 62-25 21,600ITASCA WAWINA TOWN OF 19,700ITASCA Total 797,200

JACKSON ALBA TOWN OF 13,900JACKSON BELMONT TOWN OF 42,000JACKSON CHRISTIANIA TOWN OF 34,400JACKSON DELAFIELD TOWN OF 17,800JACKSON DES MOINES TOWN OF 30,600JACKSON EWINGTON TOWN OF 27,000JACKSON HERON LAKE CITY OF 56,700JACKSON HERON LAKE TOWN OF 240,400JACKSON HUNTER TOWN OF 14,500JACKSON JACKSON CITY OF 35,300JACKSON LACROSSE TOWN OF 10,700JACKSON LAKEFIELD CITY OF 349,500JACKSON MIDDLETOWN TOWN OF 57,200JACKSON OKABENA CITY OF 3,800JACKSON PETERSBURG TOWN OF 22,300JACKSON ROSTTOWN OF 2,500JACKSON ROUND LAKE TOWN OF 34,200JACKSON SIOUX VALLEY TOWN OF 10,100JACKSON WEIMER TOWN OF 54,300JACKSON WEST HERON LAKE TOWN OF 13,300JACKSON WISCONSIN TOWN OF 5,500JACKSON Total 1,076,000

KANABEC ANN LAKE TOWN OF 34,300KANABEC ARTHUR TOWN OF 101,000KANABEC BRUNSWICK TOWN OF 176,500KANABEC COMFORT TOWN OF 73,900KANABEC FORD TOWN OF 11,100KANABEC GRASS LAKE TOWN OF 44,400KANABEC KANABEC TOWN OF 49,500KANABEC KNIFE LAKE TOWN OF 96,900KANABEC MORA CITY OF 308,200KANABEC PEACE TOWN OF 25,100KANABEC SOUTHFORK TOWN OF 27,400KANABEC WHITED TOWN OF 95,500KANABEC Total 1,043,800

KANDIYOHI ARCTANDER TOWN OF 132,600KANDIYOHI ATWATER CITY OF 253,700KANDIYOHI BLOMKEST CITY OF 18,100KANDIYOHI BURBANK TOWN OF 68,700

25

Page 29: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

KANDIYOHI COLFAX TOWN OF 144,500KANDIYOHI DOVRE TOWN OF 105,500KANDIYOHI EAST LAKE LILLIAN TOWN OF 54,300KANDIYOHI EDWARDS TOWN OF 176,700KANDIYOHI FAHLUN TOWN OF 62,100KANDIYOHI GENNESSEE TOWN OF 58,000KANDIYOHI GREEN LAKE TOWN OF 120,100KANDIYOHI HARRISON TOWN OF 198,800KANDIYOHI HOLLAND TOWN OF 218,600KANDIYOHI IRVING TOWN OF 79,200KANDIYOHI KANDIYOHI CITY OF 70,300KANDIYOHI KANDIYOHI TOWN OF 71,400KANDIYOHI LAKE ANDREW TOWN OF 106,400KANDIYOHI LAKE ELIZABETH TOWN OF 27,100KANDIYOHI LAKE LILLIAN CITY OF 48,100KANDIYOHI LAKE LILLIAN TOWN OF 41,400KANDIYOHI MAMRE TOWN OF 234,300KANDIYOHI NEW LONDON CITY OF 312,600KANDIYOHI NEW LONDON TOWN OF 267,900KANDIYOHI NORWAY LAKE TOWN OF 71,600KANDIYOHI PENNOCK CITY OF 23,500KANDIYOHI PRINSBURG CITY OF 42,800KANDIYOHI RAYMOND CITY OF 155,600KANDIYOHI ROSELAND TOWN OF 299,300KANDIYOHI ROSEVILLE TOWN OF 68,700KANDIYOHI SPICER CITY OF 187,600KANDIYOHI ST JOHNS TOWN OF 135,200KANDIYOHI SUNBURG CITY OF 18,500KANDIYOHI WHITEFIELD TOWN OF 265,100KANDIYOHI WILLMAR CITY OF 695,900KANDIYOHI WILLMAR TOWN OF 66,700KANDIYOHI Total 4,900,900

KITTSON ARVESON TOWN OF 1,800KITTSON CLOWTOWN OF 19,800KITTSON DAVIS TOWN OF 8,800KITTSON HALLOCK CITY OF 86,500KITTSON HALLOCK TOWN OF 46,200KITTSON JUPITER TOWN OF 14,400KITTSON KARLSTAD CITY OF 21,600KITTSON LANCASTER CITY OF 18,300KITTSON NORWAY TOWN OF 6,300KITTSON PERCY TOWN OF 4,300KITTSON POPPLETON TOWN OF 2,200KITTSON SVEA TOWN OF 5,100KITTSON THOMPSON TOWN OF 10,400KITTSON Total 245,700

KOOCHICHING INTL FALLS CITY OF 5,000KOOCHICHING LITTLEFORK CITY OF 5,600KOOCHICHING UNORG #0098 3,600KOOCHICHING Total 14,200

LAC QUI PARLE AGASSIZ TOWN OF 13,500LAC QUI PARLE ARENA TOWN OF 2,500

26

Page 30: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

LAC QUI PARLE AUGUSTA TOWN OF 27,100LAC QUI PARLE BAXTER TOWN OF 69,500LAC QUI PARLE BOYD CITY OF 19,800LAC QUI PARLE CAMP RELEASE TOWN OF 113,600LAC QUI PARLE CERRO GORDO TOWN OF 4,600LAC QUI PARLE DAWSON CITY OF 235,500LAC QUI PARLE FREELAND TOWN OF 2,200LAC QUI PARLE GARFIELD TOWN OF 51,000LAC QUI PARLE HAMLIN TOWN OF 78,700LAC QUI PARLE HANTHO TOWN OF 20,800LAC QUI PARLE LAC QUI PARLE TOWN OF 73,400LAC QUI PARLE LAKE SHORE TOWN OF 83,400LAC QUI PARLE MADISON CITY OF 78,900LAC QUI PARLE MADISON TOWN OF 52,500LAC QUI PARLE MARIETTA CITY OF 7,100LAC QUI PARLE MAXWELL TOWN OF 42,200LAC QUI PARLE MEHURIN TOWN OF 12,100LAC QUI PARLE NASSAU CITY OF 5,100LAC QUI PARLE PERRY TOWN OF 6,300LAC QUI PARLE PROVIDENCE TOWN OF 46,300LAC QUI PARLE RIVERSIDE TOWN OF 72,200LAC QUI PARLE TEN MILE LAKE TOWN OF 65,500LAC QUI PARLE WALTER TOWN OF 24,500LAC QUI PARLE YELLOW BANK TOWN OF 47,200LAC QUI PARLE Total 1,255,500

LAKE CRYSTAL BAY TOWN OF 11,700LAKE FALL LAKE TOWN OF 9,200LAKE SILVER CREEK TOWN OF 20,300LAKE TWO HARBORS CITY OF 382,000LAKE UNORG #2 70,200LAKE Total 493,400

LE SUEUR CLEVELAND CITY OF 8,400LE SUEUR CLEVELAND TOWN OF 151,700LE SUEUR CORDOVA TOWN OF 18,400LE SUEUR DERRYNANE TOWN OF 69,000LE SUEUR ELYSIAN CITY OF 50,600LE SUEUR ELYSIAN TOWN OF 116,900LE SUEUR KASOTA CITY OF 251,900LE SUEUR KASOTA TOWN OF 200,200LE SUEUR KILKENNY TOWN OF 75,800LE SUEUR LANESBURGH TOWN OF 220,100LE SUEUR LECENTER CITY OF 68,700LE SUEUR LESUEUR CITY OF 207,000LE SUEUR LEXINGTON TOWN OF 45,500LE SUEUR MONTGOMERY CITY OF 248,600LE SUEUR MONTGOMERY TOWN OF 16,500LE SUEUR NEW PRAGUE CITY OF 104,300LE SUEUR OTTAWA TOWN OF 64,300LE SUEUR SHARON TOWN OF 239,800LE SUEUR TYRONE TOWN OF 28,500LE SUEUR WASHINGTON TOWN OF 54,200LE SUEUR WATERVILLE CITY OF 326,500LE SUEUR WATERVILLE TOWN OF 129,500

27

Page 31: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

LE SUEUR Total 2,696,400

LINCOLN ALTA VISTA TOWN OF 45,200LINCOLN ARCO CITY OF 22,600LINCOLN ASH LAKE TOWN OF 119,300LINCOLN DIAMOND LAKE TOWN OF 296,100LINCOLN DRAMMEN TOWN OF 94,500LINCOLN HENDRICKS CITY OF 173,000LINCOLN HENDRICKS TOWN OF 43,600LINCOLN HOPE TOWN OF 286,800LINCOLN IVANHOE CITY OF 170,600LINCOLN LAKE BENTON CITY OF 392,100LINCOLN LAKE BENTON TOWN OF 32,400LINCOLN LAKE STAY TOWN OF 24,200LINCOLN LIMESTONE TOWN OF 12,000LINCOLN MARBLE TOWN OF 93,900LINCOLN MARSHFIELD TOWN OF 253,200LINCOLN ROYAL TOWN OF 183,400LINCOLN SHAOKATAN TOWN OF 66,100LINCOLN TYLER CITY OF 245,900LINCOLN VERDI TOWN OF 107,400LINCOLN Total 2,662,300

LYON AMI RET TOWN OF 98,100LYON BALATON CITY OF 208,800LYON CLIFTON TOWN OF 52,200LYON COON CREEK TOWN OF 101,400LYON COTTONWOOD CITY OF 329,000LYON CUSTER TOWN OF 77,200LYON EIDSVOLD TOWN OF 154,100LYON FAIRVIEW TOWN OF 95,800LYON FLORENCE CITY OF 10,800LYON GARVIN CITY OF 25,700LYON GHENT CITY OF 112,900LYON GRANDVIEW TOWN OF 46,800LYON ISLAND LAKE TOWN OF 70,400LYON LAKE MARSHALL TOWN OF 93,500LYON LUCAS TOWN OF 329,700LYON LYND CITY OF 161,000LYON LYNDTOWN OF 307,400LYON LYONS TOWN OF 31,600LYON MARSHALL CITY OF 737,700LYON MINNEOTA CITY OF 427,300LYON MONROE TOWN OF 167,700LYON NORDLAND TOWN OF 71,200LYON ROCK LAKE TOWN OF 120,000LYON RUSSELL CITY OF 201,200LYON SHELBURNE TOWN OF 45,400LYON SODUS TOWN OF 41,100LYON STANLEY TOWN OF 74,200LYON TAUNTON CITY OF 72,300LYON TRACY CITY OF 447,900LYON VALLERS TOWN OF 21,800LYON WESTERHEIM TOWN OF 75,300LYON Total 4,809,500

28

Page 32: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

MAHNOMEN CHIEF TOWN OF 45,900MAHNOMEN HEIER TOWN OF 2,900MAHNOMEN LAGARDE TOWN OF 6,500MAHNOMEN PEMBINA TOWN OF 37,100MAHNOMEN ROSEDALE TOWN OF 9,700MAHNOMEN WAUBUN CITY OF 4,600MAHNOMEN Total 106,700

MARSHALL AGDAR TOWN OF 3,100MARSHALL ALMA TOWN OF 18,700MARSHALL ALVARADO CITY OF 7,900MARSHALL ARGYLE CITY OF 183,600MARSHALL AUGSBURG TOWN OF 9,500MARSHALL BLOOMER TOWN OF 50,000MARSHALL CEDAR TOWN OF 21,500MARSHALL COMO TOWN OF 2,200MARSHALL COMSTOCK TOWN OF 13,500MARSHALL EXCEL TOWN OF 44,200MARSHALL FOLDAHL TOWN OF 25,700MARSHALL HOLT CITY OF 25,400MARSHALL HOLT TOWN OF 36,000MARSHALL HUNTLY TOWN OF 3,300MARSHALL LINCOLN TOWN OF 24,100MARSHALL MARSH GROVE TOWN OF 8,800MARSHALL MCCREA TOWN OF 8,200MARSHALL MIDDLE RIVER CITY OF 53,100MARSHALL MIDDLE RIVER TOWN OF 11,600MARSHALL NEW FOLDEN TOWN OF 28,000MARSHALL NEW MAINE TOWN OF 13,300MARSHALL NEW SOLUM TOWN OF 23,100MARSHALL NEWFOLDEN CITY OF 86,300MARSHALL OAK PARK TOWN OF 48,200MARSHALL OSLO CITY OF 18,300MARSHALL SPRUCE VALLEY TOWN OF 29,500MARSHALL STEPHEN CITY OF 19,200MARSHALL STRANDQUIST CITY OF 32,900MARSHALL VEGA TOWN OF 101,500MARSHALL VIKING CITY OF 7,900MARSHALL WANGER TOWN OF 38,700MARSHALL WARREN CITY OF 269,900MARSHALL WEST VALLEY TOWN OF 25,800MARSHALL Total 1,293,000

MARTIN CEDAR TOWN OF 8,200MARTIN CEYLON CITY OF 21,500MARTIN DUNNELL CITY OF 4,200MARTIN EAST CHAIN TOWN OF 123,000MARTIN FAIRMONT CITY OF 731,800MARTIN FAIRMONT TOWN OF 10,000MARTIN GALENA TOWN OF 6,300MARTIN JAY TOWN OF 2,300MARTIN LAKE FREMONT TOWN OF 10,600MARTIN MANYASKA TOWN OF 12,300MARTIN NASHVILLE TOWN OF 7,400

29

Page 33: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

MARTIN NORTHROP CITY OF 3,500MARTIN PLEASANT PRAIRIE TOWN OF 73,800MARTIN RUTLAND TOWN OF 6,300MARTIN SHERBURN CITY OF 142,600MARTIN SILVER LAKE TOWN OF 16,200MARTIN TRIMONT CITY OF 127,000MARTIN TRUMAN CITY OF 83,400MARTIN WELCOME CITY OF 96,500MARTIN Total 1,486,900

MCLEOD ACOMA TOWN OF 182,800MCLEOD BERGEN TOWN OF 222,900MCLEOD BISCAY CITY OF 76,500MCLEOD BROWNTON CITY OF 219,100MCLEOD COLLINS TOWN OF 81,000MCLEOD GLENCOE CITY OF 446,700MCLEOD GLENCOE TOWN OF 145,900MCLEOD HALE TOWN OF 46,700MCLEOD HASSAN VALLEY TOWN OF 63,800MCLEOD HELEN TOWN OF 111,300MCLEOD HUTCHINSON CITY OF 952,100MCLEOD HUTCHINSON TOWN OF 152,200MCLEOD LESTER PRAIRIE CITY OF 186,300MCLEOD LYNN TOWN OF 255,500MCLEOD PENN TOWN OF 60,100MCLEOD PLATO CITY OF 82,400MCLEOD RICH VALLEY TOWN OF 85,400MCLEOD ROUND GROVE TOWN OF 19,000MCLEOD SILVER LAKE CITY OF 192,400MCLEOD STEWART CITY OF 75,300MCLEOD SUMTER TOWN OF 119,500MCLEOD WINSTED CITY OF 186,800MCLEOD WINSTED TOWN OF 144,600MCLEOD Total 4,108,300

MEEKER ACTON TOWN OF 28,000MEEKER CEDAR MILLS TOWN OF 75,300MEEKER COLLINWOOD TOWN OF 60,000MEEKER COSMOS CITY OF 20,700MEEKER DANIELSON TOWN OF 5,000MEEKER DARWIN CITY OF 14,800MEEKER DARWIN TOWN OF 6,300MEEKER DASSEL CITY OF 99,600MEEKER DASSEL TOWN OF 152,900MEEKER EDEN VALLEY CITY OF 76,400MEEKER ELLSWORTH TOWN OF 110,100MEEKER FOREST CITY TOWN OF 175,500MEEKER FOREST PRAIRIE TOWN OF 174,500MEEKER GREENLEAF TOWN OF 136,500MEEKER GROVE CITY CITY OF 42,300MEEKER HARVEY TOWN OF 12,000MEEKER KINGSTON TOWN OF 336,400MEEKER LITCHFIELD CITY OF 947,600MEEKER LITCHFIELD TOWN OF 94,000MEEKER MANANNAH TOWN OF 77,800

30

Page 34: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

MEEKER SWEDE GROVE TOWN OF 20,200MEEKER UNION GROVE TOWN OF 75,800MEEKER WATKINS CITY OF 59,200MEEKER Total 2,800,900

MILLE LACS BOGUS BROOK TOWN OF 115,900MILLE LACS BORGHOLM TOWN OF 86,500MILLE LACS BRADBURY TOWN OF 22,400MILLE LACS DAI LEY TOWN OF 24,400MILLE LACS EAST SIDE TOWN OF 54,200MILLE LACS FORESTON CITY OF 74,300MILLE LACS GREENBUSH TOWN OF 80,700MILLE LACS HAYLAND TOWN OF 40,500MILLE LACS ISLE CITY OF 29,900MILLE LACS ISLE HARBOR TOWN OF 7,700MILLE LACS MILACA CITY OF 115,700MILLE LACS MILACA TOWN OF 76,300MILLE LACS MILO TOWN OF 125,900MILLE LACS MUDGETT TOWN OF 32,800MILLE LACS ONAMIA TOWN OF 25,000MILLE LACS PAGE TOWN OF 25,100MILLE LACS PEASE CITY OF 7,400MILLE LACS PRINCETON CITY OF 19,300MILLE LACS PRINCETON TOWN OF 155,900MILLE LACS SOUTH HARBOR TOWN OF 113,500MILLE LACS WAHKON CITY OF 57,200MILLE LACS Total 1,290,600

MORRISON AGRAM TOWN OF 120,400MORRISON BELLE PRAIRIE TOWN OF 179,600MORRISON BELLEVUE TOWN OF 346,200MORRISON BOWLUS CITY OF 61,300MORRISON BUCKMAN CITY OF 32,000MORRISON BUCKMAN TOWN OF 136,000MORRISON BUH TOWN OF 70,000MORRISON CULDRUM TOWN OF 227,300MORRISON CUSHING TOWN OF 155,500MORRISON DARLING TOWN OF 63,900MORRISON ELMDALE CITY OF 85,500MORRISON ELMDALE TOWN OF 324,800MORRISON FLENSBURG CITY OF 142,700MORRISON GENOLA CITY OF 25,900MORRISON GRANITE TOWN OF 214,300MORRISON GREEN PRAIRIE TOWN OF 146,600MORRISON HARDING CITY OF 11,700MORRISON HILLMAN CITY OF 25,500MORRISON HILLMAN TOWN OF 92,500MORRISON LAKIN TOWN OF 224,500MORRISON LASTRUP CITY OF 29,500MORRISON LEIGH TOWN OF 98,900MORRISON LITTLE FALLS CITY OF 1,309,400MORRISON LITTLE FALLS TOWN OF 157,500MORRISON MORRILL TOWN OF 169,200MORRISON MOTLEY CITY OF 18,600MORRISON MOTLEY TOWN OF 5,800

31

Page 35: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

MORRISON MT MORRIS TOWN OF 12,900MORRISON PARKER TOWN OF 174,500MORRISON PIERZ CITY OF 229,500MORRISON PIERZ TOWN OF 273,200MORRISON PIKE CREEK TOWN OF 254,200MORRISON PLATTE TOWN OF 9,200MORRISON PULASKI TOWN OF 216,900MORRISON RANDALL CITY OF 9,200MORRISON RICHARDSON TOWN OF 185,100MORRISON RIPLEY TOWN OF 270,900MORRISON ROSING TOWN OF 54,200MORRISON ROYALTON CITY OF 206,300MORRISON SCANDIA VALLEY TOWN OF 126,800MORRISON SOBIESKI CITY OF 10,800MORRISON SWAN RIVER TOWN OF 303,300MORRISON SWANVILLE CITY OF 103,500MORRISON SWANVILLE TOWN OF 104,300MORRISON TWO RIVERS TOWN OF 257,200MORRISON UPSALA CITY OF 166,600MORRISON Total 7,443,700

MOWER ADAMS CITY OF 80,100MOWER ADAMS TOWN OF 125,700MOWER AUSTIN CITY OF 1,675,200MOWER AUSTIN TOWN OF 160,600MOWER BENNINGTON TOWN OF 36,300MOWER BROWNSDALE CITY OF 54,500MOWER CLAYTON TOWN OF 4,000MOWER DEXTER CITY OF 19,900MOWER DEXTER TOWN OF 6,100MOWER ELKTON CITY OF 10,400MOWER FRANKFORD TOWN OF 69,000MOWER GRAND MEADOW CITY OF 79,900MOWER GRAND MEADOW TOWN OF 90,400MOWER LANSING TOWN OF 366,900MOWER LEROY CITY OF 67,800MOWER LEROY TOWN OF 37,700MOWER LODI TOWN OF 47,500MOWER LYLE CITY OF 51,000MOWER LYLE TOWN OF 72,500MOWER MARSHALL TOWN OF 5,600MOWER NEVADA TOWN OF 119,200MOWER PLEASANT VALLEY TOWN OF 98,800MOWER RACINE CITY OF 8,000MOWER RACINE TOWN OF 15,100MOWER RED ROCK TOWN OF 331,300MOWER ROSE CREEK CITY OF 21,400MOWER SARGEANT CITY OF 23,500MOWER SARGEANT TOWN OF 23,500MOWER UDOLPHO TOWN OF 221,200MOWER WALTHAM CITY OF 11,400MOWER WALTHAM TOWN OF 54,500MOWER WINDOM TOWN OF 31,400MOWER Total 4,020,400

32

Page 36: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

MURRAY AVOCA CITY OF 17,000MURRAY BELFAST TOWN OF 84,800MURRAY BONDIN TOWN OF 131,500MURRAY CAMERON TOWN OF 53,700MURRAY CHANARAMBIE TOWN OF 67,700MURRAY CHANDLER CITY OF 36,500MURRAY CURRIE CITY OF 21,000MURRAY DES MOINES RIVER TOWN OF 81,600MURRAY DOVRAY TOWN OF 47,800MURRAY EllSBOROUGH TOWN OF 33,900MURRAY FENTON TOWN OF 3,800MURRAY FULDA CITY OF 95,100MURRAY HADLEY CITY OF 39,800MURRAY HOllY TOWN OF 74,200MURRAY IONACITY OF 44,200MURRAY IONA TOWN OF 71,400MURRAY lAKE SARAH TOWN OF 157,100MURRAY lAKE WilSON CITY OF 29,200MURRAY lEEDS TOWN OF 11,800MURRAY LIME lAKE TOWN OF 49,700MURRAY lOWVillE TOWN OF 40,000MURRAY MASON TOWN OF 11,900MURRAY MOUlTON TOWN OF 56,200MURRAY MURRAY TOWN OF 62,400MURRAY SHETEK TOWN OF 32,500MURRAY SKANDIA TOWN OF 62,800MURRAY SLAYTON CITY OF 351,600MURRAY SLAYTON TOWN OF 64,700MURRAY Total 1,833,900

NICOllET BELGRADE TOWN OF 234,400NICOllET BERNADOTTE TOWN OF 44,500NICOllET BRIGHTON TOWN OF 39,300NICOllET COURTLAND CITY OF 47,700NICOllET COURTLAND TOWN OF 106,300NICOllET GRANBY TOWN OF 56,200NICOllET lAFAYETTE CITY OF 140,800NICOllET lAFAYETTE TOWN OF 49,700NICOllET lAKE PRAIRIE TOWN OF 114,900NICOllET NEW SWEDEN TOWN OF 96,900NICOllET NICOllET CITY OF 90,500NICOllET NICOllET TOWN OF 104,300NICOllET NORTH MANKATO CITY OF 526,000NICOllET OSHAWA TOWN OF 233,200NICOllET RIDGELY TOWN OF 104,200NICOllET ST PETER CITY OF 1,795,800NICOllET TRAVERSE TOWN OF 40,900NICOllET WEST NEWTON TOWN OF 47,400NICOLLET Total 3,873,000

NOBLES ADRIAN CITY OF 276,800NOBLES BIGELOW CITY OF 22,200NOBLES BIGELOW TOWN OF 19,700NOBLES BLOOM TOWN OF 23,600NOBLES BREWSTER CITY OF 126,900

33

Page 37: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

NOBLES DEWALD TOWN OF 147,000NOBLES DUNDEE CITY OF 37,500NOBLES ELK TOWN OF 106.400NOBLES ELLSWORTH CITY OF 178,600NOBLES GRAHAM LAKES TOWN OF 105,800NOBLES GRAND PRAIRIE TOWN OF 95,300NOBLES HERSEY TOWN OF 86.400NOBLES INDIAN LAKE TOWN OF 56,300NOBLES LARKIN TOWN OF 35,600NOBLES LEOTA TOWN OF 108,100NOBLES LISMORE CITY OF 106,300NOBLES LISMORE TOWN OF 13,400NOBLES LITTLE ROCK TOWN OF 81,100NOBLES LORAIN TOWN OF 76,600NOBLES OLNEY TOWN OF 90,500NOBLES RANSOM TOWN OF 112,200NOBLES ROUND LAKE CITY OF 29,200NOBLES RUSHMORE CITY OF 82,000NOBLES SEWARD TOWN OF 105,700NOBLES SUMMIT LAKE TOWN OF 81,700NOBLES WESTSIDE TOWN OF 77,500NOBLES WILMONT CITY OF 85,000NOBLES WILMONT TOWN OF 68,900NOBLES WORTHINGTON CITY OF 777,500NOBLES WORTHINGTON TOWN OF 176,100NOBLES Total 3,389,900

NORMAN ADA CITY OF 34,300NORMAN ANTHONY TOWN OF 6,700NORMAN BEAR PARK TOWN OF 20,000NORMAN FLOM TOWN OF 32,900NORMAN FOSSUM TOWN OF 38,200NORMAN GARY CITY OF 71,500NORMAN GREEN MEADOW TOWN OF 15,200NORMAN HALSTAD CITY OF 62,700NORMAN HEGNE TOWN OF 30,200NORMAN HENDRUM CITY OF 2,500NORMAN HENDRUM TOWN OF 5,200NORMAN HOME LAKE TOWN OF 41,100NORMAN LAKE IDA TOWN OF 7,700NORMAN LEE TOWN OF 32,800NORMAN MCDONALDSVILLE TOWN OF 36,100NORMAN ROCKWELL TOWN OF 6.400NORMAN SHELLY CITY OF 39,300NORMAN SHELLY TOWN OF 42,100NORMAN SUNDAL TOWN OF 41,700NORMAN TWIN VALLEY CITY OF 5,900NORMAN WILD RICE TOWN OF 92.400NORMAN WINCHESTER TOWN OF 7,500NORMAN Total 672.400

OLMSTED BYRON CITY OF 17,800OLMSTED CASCADE TOWN OF 67,300OLMSTED CHATFIELD CITY OF 48,900OLMSTED DOVER CITY OF 50,800

34

Page 38: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

OLMSTED DOVER TOWN OF 59,300OLMSTED ELMIRA TOWN OF 112,700OLMSTED EYOTA CITY OF 51,300OLMSTED EYOTA TOWN OF 117,000OLMSTED HAVERHILL TOWN OF 111,300OLMSTED HIGH FOREST TOWN OF 177,300OLMSTED KALMAR TOWN OF 136,000OLMSTED MARION TOWN OF 176,400OLMSTED NEW HAVEN TOWN OF 243,900OLMSTED ORION TOWN OF 132,800OLMSTED ORONOCO CITY OF 61,300OLMSTED ORONOCO TOWN OF 135,600OLMSTED PLEASANT GROVE TOWN OF 197,900OLMSTED QUINCY TOWN OF 104,900OLMSTED ROCHESTER CITY OF 1,239,700OLMSTED ROCHESTER TOWN OF 48,200OLMSTED ROCK DELL TOWN OF 87,700OLMSTED SALEM TOWN OF 158,300OLMSTED STEWARTVILLE CITY OF 249,200OLMSTED VIOLA TOWN OF 224,400OLMSTED Total 4,010,000

OTTER TAIL AASTAD TOWN OF 132,700OTTER TAIL AMORTOWN OF 185,300OTTER TAIL AURDAL TOWN OF 207,000OTTER TAIL BATTLE LAKE CITY OF 310,800OTTER TAIL BLOWERS TOWN OF 105,100OTTER TAIL BLUFFTON CITY OF 87,800OTTER TAIL BLUFFTON TOWN OF 22,900OTTER TAIL BUSE TOWN OF 193,700OTTER TAIL BUTLER TOWN OF 33,100

OTTER TAIL CANDOR TOWN OF 113,800OTTER TAIL CARLISLE TOWN OF 43,300OTTER TAIL CLITHERALL CITY OF 97,300OTTER TAIL CLITHERALL TOWN OF 103,700OTTER TAIL COMPTON TOWN OF 269,800OTTER TAIL CORLISS TOWN OF 156,000OTTER TAIL DALTON CITY OF 39,600OTTER TAIL DANE PRAIRIE TOWN OF 362,000OTTER TAIL DEAD LAKE TOWN OF 86,600OTTER TAIL DEER CREEK CITY OF 109,400OTTER TAIL DEER CREEK TOWN OF 111,000OTTER TAIL DENT CITY OF 16,900OTTER TAIL DORA TOWN OF 139,800OTTER TAIL DUNN TOWN OF 21,500OTTER TAIL EAGLE LAKE TOWN OF 101,900OTTER TAIL EASTERN TOWN OF 92,500OTTER TAIL EDNA TOWN OF 128,600OTTER TAIL EFFINGTON TOWN OF 57,400OTTER TAIL ELIZABETH CITY OF 22,300OTTER TAIL ELIZABETH TOWN OF 114,100OTTER TAIL ELMO TOWN OF 98,800OTTER TAIL ERHARD CITY OF 47,000OTTER TAIL ERHARDS GROVE TOWN OF 120,800OTTER TAIL EVERTS TOWN OF 11,600

35

Page 39: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

OTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAILOTTER TAIL Total

PENNINGTONPENNINGTONPENNINGTON

FERGUS FALLS CITY OFFERGUS FALLS TOWN OFFOLDEN TOWN OFFRIBERG TOWN OFGIRARD TOWN OFGORMAN TOWN OFHENNING CITY OFHENNING TOWN OFHOBART TOWN OFHOMESTEAD TOWN OFINMAN TOWN OFLEAF LAKE TOWN OFLEAF MOUNTAIN TOWN OFL1DA TOWN OFMAINE TOWN OFMAPLEWOOD TOWN OFNEW YORK MILLS CITY OFNEWTON TOWN OFNIDAROS TOWN OFNORWEGIAN GROVE TOWN OFOAK VALLEY TOWN OFORWELL TOWN OFOSCAR TOWN OFOTTERTAIL CITY OFOTTERTAIL TOWN OFOTTO TOWN OFPADDOCK TOWN OFPARKERS PRAIRIE CITY OFPARKERS PRAIRIE TOWN OFPELICAN RAPIDS CITY OFPELICAN TOWN OFPERHAM CITY OFPERHAM TOWN OFPINE LAKE TOWN OFRICHVILLE CITY OFROTHSAY CITY OFRUSH LAKE TOWN OFSCAMBLER TOWN OFST OLAF TOWN OFSTAR LAKE TOWN OFSVERDRUP TOWN OFTORDENSKJOLD TOWN OFTRONDHJEM TOWN OFTUMULI TOWN OFUNDERWOOD CITY OFURBANK CITY OFVERGAS CITY OFVINING CITY OFWESTERN TOWN OFWOODSIDE TOWN OF

BLACK RIVER TOWN OFBRAY TOWN OFCLOVER LEAF TOWN OF

36

1,373,000209,500

23,600157,800109,900187,000271,200187,100124,100161,600

88,300163,400

33,700189,500208,400154,300128,100118,900293,500173,100137,000143,400187,50045,50024,50097,20099,300

298,10088,300

182,300182,700421,000161,80058,200

3,0008,100

70,70041,600

346,100200,800288,900

97,20085,400

126,000176,000

12,000290,200

44,10023,40095,300

12,135,700

28,10013,80033,800

Page 40: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

PENNINGTON DEER PARK TOWN OF 25,600PENNINGTON HIGHLANDING TOWN OF 148,000PENNINGTON KRATKA TOWN OF 68,300PENNINGTON MAYFIELD TOWN OF 39,200PENNINGTON NORDEN TOWN OF 23,500PENNINGTON NORTH TOWN OF 214,300PENNINGTON REINER TOWN OF 59,400PENNINGTON RIVER FALLS TOWN OF 89,600PENNINGTON ROCKSBURY TOWN OF 201,500PENNINGTON SANDERS TOWN OF 20,800PENNINGTON SILVERTON TOWN OF 42,100PENNINGTON SMILEY TOWN OF 216,700PENNINGTON ST HILAIRE CITY OF 137,800PENNINGTON STAR TOWN OF 70,800PENNINGTON THIEF RIVER FALLS CITY OF 1,301,200PENNINGTON Total 2,734,500

PINE ARLONE TOWN OF 22,900PINE ASKOV CITY OF 44,500PINE BARRY TOWN OF 24,400PINE BIRCH CREEK TOWN OF 62,800PINE BREMEN TOWN OF 21,000PINE BROOK PARK TOWN OF 17,100PINE BRUNO CITY OF 11,600PINE BRUNO TOWN OF 8,400PINE CHENGWATANA TOWN OF 18,800PINE CLOVER TOWN OF 21,400PINE DANFORTH TOWN OF 2,700PINE DELL GROVE TOWN OF 77,100PINE DENHAM CITY OF 1,200PINE FINLAYSON CITY OF 42,600PINE FINLAYSON TOWN OF 28,500PINE HINCKLEY CITY OF 52,900PINE HINCKLEY TOWN OF 33,000PINE KERRICK CITY OF 31,100PINE KERRICK TOWN OF 26,900PINE KETTLE RIVER TOWN OF 52,400PINE NORMAN TOWN OF 6,100PINE PARK TOWN OF 5,200PINE PARTRIDGE TOWN OF 152,100PINE PINE CITY CITY OF 243,600PINE PINE CITY TOWN OF 77,600PINE PINE LAKE TOWN OF 61,100PINE POKEGAMA TOWN OF 129,600PINE ROCK CREEK CITY OF 114,100PINE ROYALTON TOWN OF 60,100PINE SANDSTONE CITY OF 63,100PINE SANDSTONE TOWN OF 26,400PINE STURGEON LAKE TOWN OF 33,300PINE WILLOW RIVER CITY OF 31,400PINE WINDEMERE TOWN OF 35,800PINE Total 1,640,800

PIPESTONE AETNA TOWN OF 62,500PIPESTONE ALTONA TOWN OF 28,500

37

Page 41: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

PIPESTONEPIPESTONEPIPESTONEPIPESTONEPIPESTONEPIPESTONEPIPESTONEPIPESTONEPIPESTONEPIPESTONEPIPESTONEPIPESTONEPIPESTONEPIPESTONEPIPESTONEPIPESTONEPIPESTONEPIPESTONEPIPESTONEPIPESTONE Total

POLKPOLKPOLKPOLKPOLKPOLKPOLKPOLKPOLKPOLKPOLKPOLKPOLKPOLKPOLKPOLKPOLKPOLKPOLKPOLKPOLKPOLKPOLKPOLKPOLKPOLKPOLKPOLKPOLKPOLKPOLKPOLKPOLKPOLK

BURKE TOWN OFEDEN TOWN OFEDGERTON CITY OFELMER TOWN OFFOUNTAIN PRAIRIE TOWN OFGRANGE TOWN OFGRAYTOWN OFHATFIELD CITY OFHOLLAND CITY OFIHLEN CITY OFJASPER CITY OFOSBORNE TOWN OFPIPESTONE CITY OFROCK TOWN OFRUTHTON CITY OFSWEET TOWN OFTROSKY CITY OFTROY TOWN OFWOODSTOCK CITY OF

BELTRAMI CITY OFBRANDSVOLD TOWN OFBRISLET TOWN OFBYGLAND TOWN OFCHESTER TOWN OFCLIMAX CITY OFCOLUMBIA TOWN OFCROOKSTON CITY OFCROOKSTON TOWN OFEAST GRAND FORKS CITY OFERSKINE CITY OFESTHER TOWN OFFERTILE CITY OFFISHER CITY OFFOSSTON CITY OFGARDEN TOWN OFGARFIELD TOWN OFGENTILLY TOWN OFGODFREY TOWN OFGRAND FORKS TOWN OFGROVE PARK-TILDEN TOWN OFGULLY TOWN OFHAMMOND TOWN OFKERTSONVILLE TOWN OFKING TOWN OFKNUTE TOWN OFLENGBY CITY OFLESSOR TOWN OFLIBERTY TOWN OFMCINTOSH CITY OFMENTOR CITY OFNESBIT TOWN OFNIELSVILLE CITY OFNORTHLAND TOWN OF

38

108,70072,000

319,10073,10024,20087,20077,700

8,70056,90031,40063,50058,700

546,20048,800

123,500107,40076,200

163,90017,700

2,155,900

25,900181,20025,000

7,90037,80021,000

150,700849,800

87,300100,800134,100

8,500177,400159,900199,700145,600206,100113,500

22,400107,800

20,00024,300

6,40048,300

177,00052,200

7,80026,00041,000

220,70010,8004,5005,400

17,300

Page 42: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

POLK ONSTAD TOWN OF 56,800POLK QUEEN TOWN OF 38,900POLK ROOME TOWN OF 6,400POLK ROSEBUD TOWN OF 44,500POLK RUSSIA TOWN OF 5,000POLK SCANDIA TOWN OF 52,400POLK WINGER CITY OF 41,200POLK WOODSIDE TOWN OF 81,400POLK Total 3,750,700

POPE BANGOR TOWN OF 9,500POPE BARSNESS TOWN OF 147,800POPE BEN WADE TOWN OF 116,000POPE BLUE MOUNDS TOWN OF 169,400POPE CHIPPEWA FALLS TOWN OF 33,200POPE CYRUS CITY OF 25,400POPE FARWELL CITY OF 28,100POPE GILCHRIST TOWN OF 89,600POPE GLENWOOD CITY OF 525,000POPE GLENWOOD TOWN OF 164,600POPE GROVE LAKE TOWN OF 87,900POPE HOFF TOWN OF 10,900POPE LAKE JOHANNA TOWN OF 49,800POPE LANGHEI TOWN OF 139,200POPE LEVEN TOWN OF 41,500POPE LONG BEACH CITY OF 114,800POPE LOWRY CITY OF 45,400POPE MINNEWASKA TOWN OF 186,100POPE NEW PRAIRIE TOWN OF 46,100POPE NORA TOWN OF 87,700

POPE RENO TOWN OF 75,700POPE ROLLING FORKS TOWN OF 84,600POPE SEDAN CITY OF 8,500POPE STARBUCK CITY OF 356,300POPE VILLARD CITY OF 131,300POPE WALDEN TOWN OF 87,300POPE WESTPORT CITY OF 25,500POPE WESTPORT TOWN OF 119,000POPE WHITE BEAR LAKE TOWN OF 338,800POPE Total 3,345,000

RAMSEY ARDEN HILLS CITY OF 441,700RAMSEY FALCON HEIGHTS CITY OF 698,500RAMSEY GEM LAKE CITY OF 80,000RAMSEY LAUDERDALE CITY OF 167,400RAMSEY LITTLE CANADA CITY OF 174,200RAMSEY MAPLEWOOD CITY OF 986,700RAMSEY MOUNDS VIEW CITY OF 553,000RAMSEY NEW BRIGHTON CITY OF 430,900RAMSEY NORTH OAKS CITY OF 57,400RAMSEY NORTH ST PAUL CITY OF 667,600RAMSEY ROSEVILLE CITY OF 2,021,000RAMSEY SHOREVIEW CITY OF 1,058,200RAMSEY SPRING LAKE PARK CITY OF 12,500RAMSEY ST ANTHONY CITY OF 12,200

39

Page 43: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

RAMSEY ST PAUL CITY OF 40,666,700RAMSEY VADNAIS HEIGHTS CITY OF 124,100RAMSEY WHITE BEAR LK CITY OF 1,985,700RAMSEY WHITE BEAR TOWN OF 1,184,300RAMSEY Total 51,322,100

RED LAKE BROOKS CITY OF 41,500RED LAKE OKLEE CITY OF 23,100RED LAKE PLUMMER CITY OF 13,900RED LAKE RED LAKE FALLS CITY OF 8,900RED LAKE RIVER TOWN OF 5,000RED LAKE TERREBONNE TOWN OF 4,000RED LAKE Total 96,400

REDWOOD BELVIEW CITY OF 69,200REDWOOD BROOKVILLE TOWN OF 174,900REDWOOD CHARLESTOWN TOWN OF 92,400REDWOOD CLEMENTS CITY OF 90,800REDWOOD DELHI CITY OF 33,500REDWOOD DELHI TOWN OF 78,300REDWOOD GALES TOWN OF 81,800REDWOOD GRANITE ROCK TOWN OF 59,500REDWOOD JOHNSONVILLE TOWN OF 20,300REDWOOD KINTIRE TOWN OF 35,300REDWOOD LAMBERTON CITY OF 54,700REDWOOD LAMBERTON TOWN OF 19,300REDWOOD LUCAN CITY OF 7,600REDWOOD MILROY CITY OF 100,900REDWOOD MORGAN CITY OF 92,700REDWOOD MORGAN TOWN OF 89,800REDWOOD NEW AVON TOWN OF 185,100REDWOOD NORTH HERO TOWN OF 60,000REDWOOD PAXTON TOWN OF 192,200REDWOOD REDWOOD FALLS CITY OF 859,600REDWOOD REDWOOD FALLS TOWN OF 89,500REDWOOD REVERE CITY OF 6,800REDWOOD SANBORN CITY OF 81,000REDWOOD SEAFORTH CITY OF 64,300REDWOOD SHERIDAN TOWN OF 32,600REDWOOD SHERMAN TOWN OF 110,700REDWOOD SPRINGDALE TOWN OF 229,000REDWOOD SUNDOWN TOWN OF 55,800REDWOOD SWEDES FOREST TOWN OF 49,900REDWOOD THREE LAKES TOWN OF 4,100REDWOOD UNDERWOOD TOWN OF 165,100REDWOOD VAIL TOWN OF 36,800REDWOOD VESTA CITY OF 27,200REDWOOD VESTA TOWN OF 149,900REDWOOD WABASSO CITY OF 104,000REDWOOD WALNUT GROVE CITY OF 159,100REDWOOD WANDA CITY OF 14,300REDWOOD WATERBURY TOWN OF 109,900REDWOOD WESTLINE TOWN OF 115,000REDWOOD WILLOW LAKE TOWN OF 89,100REDWOOD Total 4,092,000

40

Page 44: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

RENVILLE BANDON TOWN OF 7,000RENVILLE BEAVER FALLS TOWN OF 103,000RENVILLE BIRCH COOLEY TOWN OF 9,200RENVILLE BIRD ISLAND CITY OF 378,800RENVILLE BIRD ISLAND TOWN OF 159,300RENVILLE BOON LAKE TOWN OF 183,800RENVILLE BROOKFIELD TOWN OF 5,000RENVILLE BUFFALO LAKE CITY OF 274,200RENVILLE CAIRO TOWN OF 91,700RENVILLE CAMPTOWN OF 13,300RENVILLE CROOKS TOWN OF 116,000RENVILLE DANUBE CITY OF 137,200RENVILLE EMMET TOWN OF 135,300RENVILLE ERICSON TOWN OF 39,500RENVILLE FAIRFAX CITY OF 21,700RENVILLE FLORA TOWN OF 24,400RENVILLE FRANKLIN CITY OF 115,800RENVILLE HAWK CREEK TOWN OF 82,600RENVILLE HECTOR CITY OF 208,000RENVILLE HECTOR TOWN OF 56,200RENVILLE HENRYVILLE TOWN OF 129,100RENVILLE KINGMAN TOWN OF 153,900RENVILLE MARTINSBURG TOWN OF 176,800RENVILLE MELVILLE TOWN OF 16,600RENVILLE MORTON CITY OF 171,200RENVILLE NORFOLK TOWN OF 12,600

RENVILLE OLIVIA CITY OF 721,100

RENVILLE OSCEOLA TOWN OF 155,200

RENVILLE PALMYRA TOWN OF 72,100

RENVILLE PRESTON LAKE TOWN OF 114,800

RENVILLE RENVILLE CITY OF 259,500

RENVILLE SACRED HEART CITY OF 425,500

RENVILLE SACRED HEART TOWN OF 161,300RENVILLE TROY TOWN OF 269,900

RENVILLE WANG TOWN OF 92,000RENVILLE WELLINGTON TOWN OF 76,100RENVILLE WINFIELD TOWN OF 194,600RENVILLE Total 5,364,300

RICE BRIDGEWATER TOWN OF 177,500RICE CANNON CITY TOWN OF 383,400RICE DUNDAS CITY OF 91,900RICE ERIN TOWN OF 130,700RICE FARIBAULT CITY OF 839,900RICE FOREST TOWN OF 63,900RICE LONSDALE CITY OF 95,600RICE MORRISTOWN CITY OF 104,300RICE MORRISTOWN TOWN OF 75,500RICE NERSTRAND CITY OF 6,000RICE NORTHFIELD CITY OF 1,621,100RICE NORTHFIELD TOWN OF 116,200RICE RICHLAND TOWN OF 174,800RICE SHIELDSVILLE TOWN OF 31,600RICE WALCOTT TOWN OF 67,600

41

Page 45: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

RICE WARSAW TOWN OF 135,500RICE WEBSTER TOWN OF 250,500RICE WELLS TOWN OF 223,100RICE WHEATLAND TOWN OF 83,000RICE WHEELING TOWN OF 106,300RICE Total 4,778,400

ROCK BATTLE PLAIN TOWN OF 22,900ROCK BEAVER CREEK CITY OF 97,300ROCK BEAVER CREEK TOWN OF 56,200ROCK CLINTON TOWN OF 84,900ROCK DENVER TOWN OF 24,700ROCK HARDWICK CITY OF 59,900ROCK HILLS CITY OF 160,700ROCK JASPER CITY OF 3,900ROCK KANARANZI TOWN OF 93,600ROCK KENNETH CITY OF 2,800ROCK LUVERNE CITY OF 723,700ROCK LUVERNE TOWN OF 175,500ROCK MAGNOLIA CITY OF 17,300ROCK MAGNOLIA TOWN OF 124,800ROCK MARTIN TOWN OF 307,000ROCK MOUND TOWN OF 62,800ROCK ROSE DELL TOWN OF 53,400ROCK SPRINGWATER TOWN OF 125,200ROCK STEEN CITY OF 8,000ROCK VIENNA TOWN OF 88,800ROCK Total 2,293,400

ROSEAU BADGER CITY OF 9,800ROSEAU BARTO TOWN OF 6,800ROSEAU GREENBUSH CITY OF 10,300ROSEAU JADIS TOWN OF 6,200ROSEAU LAKE TOWN OF 13,400ROSEAU LAONA TOWN OF 13,300ROSEAU MICKINOCK TOWN OF 24,800ROSEAU MORANVILLE TOWN OF 22,500ROSEAU ROSEAU CITY OF 20,000ROSEAU UNORG 161-37 9,600ROSEAU WARROAD CITY OF 64,600ROSEAU Total 201,300

SCOTT BELLE PLAINE CITY OF 38,700SCOTT BELLE PLAINE TOWN OF 101,800SCOTT BLAKELEY TOWN OF 49,800SCOTT CEDAR LAKE TOWN OF 43,600SCOTT CREDIT RIVER TOWN OF 30,400SCOTT HELENA TOWN OF 4,300SCOTT JORDAN CITY OF 22,600SCOTT LOUISVILLE TOWN OF 3,800SCOTT NEW MARKET TOWN OF 45,800SCOTT NEW PRAGUE CITY OF 13,200SCOTT PRIOR LAKE CITY OF 101,700SCOTT SAND CREEK TOWN OF 43,500SCOTT SHAKOPEE CITY OF 64,600

42

Page 46: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

SCOTT SPRING LAKE TOWN OF 8,000SCOTT Total 571,800

SHERBURNE BALDWIN TOWN OF 2,500SHERBURNE BECKER TOWN OF 76,100SHERBURNE BIG LAKE CITY OF 95,400SHERBURNE BIG LAKE TOWN OF 119,800SHERBURNE BLUE HILL TOWN OF 56,500SHERBURNE CLEAR LAKE TOWN OF 50,000SHERBURNE ELK RIVER CITY OF 161,900SHERBURNE HAVEN TOWN OF 66,700SHERBURNE LIVONIA TOWN OF 44,800SHERBURNE ORROCK TOWN OF 50,000SHERBURNE PALMER TOWN OF 100,000SHERBURNE SANTIAGO TOWN OF 49,200SHERBURNE ST CLOUD CITY OF 317,500SHERBURNE ZIMMERMAN CITY OF 33,200SHERBURNE Total 1,223,600

SIBLEY ALFSBORG TOWN OF 411,900SIBLEY ARLINGTON TOWN OF 292,500SIBLEY BISMARCK TOWN OF 154,100SIBLEY CORNISH TOWN OF 143,400SIBLEY DRYDEN TOWN OF 141,600SIBLEY FAXON TOWN OF 165,900SIBLEY GAYLORD CITY OF 776,000SIBLEY GIBBON CITY OF 267,700SIBLEY GRAFTON TOWN OF 114,200SIBLEY GREEN ISLE CITY OF 13,000SIBLEY GREEN ISLE TOWN OF 226,200SIBLEY HENDERSON CITY OF 157,800SIBLEY HENDERSON TOWN OF 166,500SIBLEY JESSENLAND TOWN OF 109,200SIBLEY KELSO TOWN OF 129,000SIBLEY MOLTKE TOWN OF 109,100SIBLEY NEW AUBURN CITY OF 39,200SIBLEY NEW AUBURN TOWN OF 116,900SIBLEY SEVERANCE TOWN OF 158,000SIBLEY SIBLEY TOWN OF 109,600SIBLEY TRANSIT TOWN OF 258,600SIBLEY WASHINGTON LAKE TOWN OF 302,000SIBLEY WINTHROP CITY OF 662,300SIBLEY Total 5,024,700

ST LOUIS ALBORN TOWN OF 6,500ST LOUIS AULTTOWN OF 8,600ST LOUIS AURORA CITY OF 74,800STLOUIS BABBITT CITY OF 179,800ST LOUIS BEATTY TOWN OF 27,600ST LOUIS BIWABIK CITY OF 42,400ST LOUIS BIWABIK TOWN OF 5,800ST LOUIS BREITUNG TOWN OF 11,900ST LOUIS BREVATOR TOWN OF 59,800ST LOUIS BROOKSTON CITY OF 3,100ST LOUIS BUHL CITY OF 25,100

43

Page 47: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

ST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUISST LOUIS Total

STEARNSSTEARNS

CANOSIA TOWN OFCEDAR VALLEY TOWN OFCHERRY TOWN OFCHISHOLM CITY OFCLINTON TOWN OFCOOK CITY OFCOTTON TOWN OFDULUTH CITY OFDULUTH TOWN OFELY CITY OFEMBARRASS TOWN OFEVELETH CITY OFFAIRBANKS TOWN OFFAYAL TOWN OFFLOODWOOD CITY OFFREDENBERG TOWN OFFRENCH TOWN OFGILBERT CITY OFGNESEN TOWN OFGRAND LAKE TOWN OFGREENWOOD TOWN OFHALDEN TOWN OFHERMANTOWN CITY OFHIBBING CITY OFHOYT LAKES CITY OFINDUSTRIAL TOWN OFKABETOGAMA TOWN OFLAKEWOOD TOWN OFMCDAVITT TOWN OFMIDWAY TOWN OFMORSE TOWN OFMT IRON CITY OFNEW INDEPENDENCE TOWN OFNORMANNA TOWN OFOWENS TOWN OFPIKE TOWN OFPROCTOR CITY OFRICE LAKE TOWN OFSANDY TOWN OFSOLWAY TOWN OFUNORG 03-ISLD LAKEUNORG 05-CENT LAKESUNORG 06-BIWABIKUNORG 07-B&B ISLDUNORG 08-MT IRONUNORG 09-BALKANUNORG 10-LAKE VERMUNORG 12-NWVIRGINIA CITY OFWHITE TOWN OFWINTON CITY OF

ALBANY CITY OFALBANY TOWN OF

44

60,00030,70015,40098,100

3,30016,60017,800

13,138,700153,600804,800

53,800732,400

3,90021,90012,70025,00027,300

355,600245,700

88,600177,30022,300

539,0001,174,700

9,90041,60014,600

125,70025,000

150,60042,80026,4006,700

34,40024,500

5,400364,800326,100

8,20092,900

7,50069,7002,600

22,00026,00036,00040,90017,700

1,435,900157,300

11,20021,391,000

250,000147,100

Page 48: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

STEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNSSTEARNS

ASHLEY TOWN OFAVON CITY OFAVON TOWN OFBELGRADE CITY OFBROCKWAY TOWN OFBROOTEN CITY OFCOLD SPRING CITY OFCOLLEGEVILLE TOWN OFCROW LAKE TOWN OFCROW RIVER TOWN OFEDEN LAKE TOWN OFEDEN VALLEY CITY OFELROSA CITY OFFAIR HAVEN TOWN OFFARMING TOWN OFFREEPORT CITY OFGETTY TOWN OFGREENWALD CITY OFGROVE TOWN OFHOLDING TOWN OFHOLDINGFORD CITY OFKIMBALL CITY OFKRAIN TOWN OFLAKE GEORGE TOWN OFLAKE HENRY CITY OFLAKE HENRY TOWN OFLESAUK TOWN OFLUXEMBURG TOWN OFLYNDEN TOWN OFMAINE PRAIRIE TOWN OFMEIRE GROVE CITY OFMELROSE CITY OFMELROSE TOWN OFMILLWOOD TOWN OFMUNSON TOWN OFNEW MUNICH CITY OFNORTH FORK TOWN OFOAK TOWN OFPAYNESVILLE CITY OFPAYNESVILLE TOWN OFRAYMOND TOWN OFRICHMOND CITY OFROCKVILLE CITY OFSARTELL CITY OFSAUK CENTRE CITY OFSAUK CENTRE TOWN OFSPRING HILL CITY OFST AUGUSTA CITY OFST CLOUD CITY OFST JOSEPH CITY OFST JOSEPH TOWN OFST MARTIN CITY OFST MARTIN TOWN OFST STEPHEN CITY OFST WENDEL TOWN OF

45

5,70034,40026,50048,10017,500

163,300500

237,50050,00054,500

249,00029,60040,200

128,000206,100119,800100,00025,80025,40048,200

200,100114,000

92,30050,50066,80078,70053,900

107,20037,600

242,60040,100

592,100113,30050,000

450,60045,80036,600

182,200147,000286,500

8,90020,900

308,50017,800

637,800118,900

15,70055,600

1,567,2008,800

46,00011,50012,70059,30017,300

Page 49: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

STEARNS WAITE PARK CITY OF 145,500STEARNS WAKEFIELD TOWN OF 209,200STEARNS ZION TOWN OF 79,900STEARNS Total 8,336,600

STEELE AURORA TOWN OF 64,100STEELE BERLIN TOWN OF 171,400STEELE BLOOMING PRAIRIE CITY OF 198,900STEELE BLOOMING PRAIRIE TOWN OF 219,700STEELE CLINTON FALLS TOWN OF 108,900STEELE DEERFIELD TOWN OF 138,100STEELE ELLENDALE CITY OF 154,900STEELE HAVANA TOWN OF 113,800STEELE LEMOND TOWN OF 186,000STEELE MEDFORD CITY OF 106,000STEELE MEDFORD TOWN OF 155,300STEELE MERIDEN TOWN OF 101,500STEELE MERTON TOWN OF 181,800STEELE OWATONNA CITY OF 1,418,400STEELE OWATONNA TOWN OF 115,000STEELE SOMERSET TOWN OF 338,500STEELE SUMMIT TOWN OF 249,600STEELE Total 4,021,900

STEVENS BAKER TOWN OF 23,700STEVENS CHOKIO CITY OF 20,400STEVENS DONNELLY CITY OF 30,600STEVENS DONNELLY TOWN OF 9,400STEVENS EVERGLADE TOWN OF 25,400STEVENS HANCOCK CITY OF 11,200STEVENS HORTON TOWN OF 4,300STEVENS MOORE TOWN OF 12,000STEVENS MORRIS CITY OF 332,500STEVENS MORRIS TOWN OF 17,100STEVENS PEPPERTON TOWN OF 48,100STEVENS SCOTT TOWN OF 50,000STEVENS SWAN LAKE TOWN OF 15,100STEVENS Total 599,800

SWIFT APPLETON CITY OF 164,600SWIFT APPLETON TOWN OF 6,200SWIFT BENSON CITY OF 357,900SWIFT BENSON TOWN OF 48,700SWIFT CAMP LAKE TOWN OF 35,900SWIFT CASHEL TOWN OF 6,200SWIFT CLONTARF CITY OF 3,600SWIFT CLONTARF TOWN OF 57,100SWIFT DANVERS CITY OF 21,100SWIFT EDISON TOWN OF 8,000SWIFT FAIRFIELD TOWN OF 55,700SWIFT HAYES TOWN OF 69,000SWIFT HEGBERT TOWN OF 6,600SWIFT KERKHOVEN CITY OF 40,500SWIFT KERKHOVEN TOWN OF 57,100SWIFT KILDARE TOWN OF 98,300

46

Page 50: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

SWIFT MURDOCK CITY OF 49,600SWIFT PILLSBURY TOWN OF 45,000SWIFT SHIBLE TOWN OF 15,600SWIFT SIX MILE GROVE TOWN OF 10,300SWIFT TORNING TOWN OF 11,200SWIFT WEST BANK TOWN OF 18,600SWIFT Total 1,186,800

TODD BARTLETT TOWN OF 71,900TODD BERTHA CITY OF 41,200TODD BERTHA TOWN OF 77,900TODD BIRCHDALE TOWN OF 82,900TODD BROWERVILLE CITY OF 108,200TODD BRUCE TOWN OF 59,000TODD BURLEENE TOWN OF 167,800TODD BURNHAMVILLE TOWN OF 15,000TODD BURTRUM CITY OF 4,600TODD CLARISSA CITY OF 21,900TODD EAGLE BEND CITY OF 77,400TODD EAGLE VALLEY TOWN OF 94,000TODD FAWN LAKE TOWN OF 19,200TODD GERMANIA TOWN OF 18,100TODD GORDON TOWN OF 31,600TODD GREY EAGLE CITY OF 53,400TODD GREY EAGLE TOWN OF 25,000TODD HARTFORD TOWN OF 166,800TODD HEWITT CITY OF 66,600TODD 10NATOWN OF 111,100

TODD KANDOTA TOWN OF 49,100

TODD LITTLE SAUK TOWN OF 14,200

TODD LONG PRAIRIE CITY OF 275,900

TODD LONG PRAIRIE TOWN OF 33,900TODD MORAN TOWN OF 57,400

TODD OSAKIS CITY OF 43,200TODD REYNOLDS TOWN OF 61,100TODD ROUND PRAIRIE TOWN OF 105,900TODD STAPLES CITY OF 131,000TODD STAPLES TOWN OF 15,200TODD STOWE PRAIRIE TOWN OF 113.200TODD TURTLE CREEK TOWN OF 10,100TODD VILLARD TOWN OF 19,400TODD WARDTOWN OF 108,600TODD WYKEHAM TOWN OF 99,000TODD Total 2,450,800

TRAVERSE ARTHUR TOWN OF 30,500TRAVERSE BROWNS VALLEY CITY OF 34,200TRAVERSE CLIFTON TOWN OF 5,300TRAVERSE DOLLYMOUNT TOWN OF 8,900TRAVERSE DUMONT CITY OF 6,200TRAVERSE FOLSOM TOWN OF 28,700TRAVERSE LAKE VALLEY TOWN OF 2,500TRAVERSE LEONARDSVILLE TOWN OF 22,400TRAVERSE MONSON TOWN OF 50,200TRAVERSE PARNELL TOWN OF 5,200

47

Page 51: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

TRAVERSE REDPATH TOWN OF 6,700TRAVERSE TARA TOWN OF 39,900TRAVERSE TAYLOR TOWN OF 27,000TRAVERSE WALLS TOWN OF 11,800TRAVERSE WHEATON CITY OF 75,600TRAVERSE Total 355,100

WABASHA CHESTER TOWN OF 16,100WABASHA ELGIN CITY OF 62,300WABASHA ELGIN TOWN OF 3,600WABASHA GILLFORD TOWN OF 15,400WABASHA GREENFIELD TOWN OF 87,500WABASHA HYDE PARK TOWN OF 41,600WABASHA KELLOGG CITY OF 52,900WABASHA LAKE CITY CITY OF 172,400WABASHA MAZEPPA CITY OF 38,200WABASHA MAZEPPA TOWN OF 47,100WABASHA MILLVILLE CITY OF 28,600WABASHA MINNEISKA CITY OF 1,900WABASHA PLAINVIEW CITY OF 133,600WABASHA PLAINVIEW TOWN OF 70,500WABASHA WABASHA CITY OF 121,400WABASHA WATOPA TOWN OF 61,000WABASHA ZUMBRO TOWN OF 12,700WABASHA Total 966,800

WADENA ALDRICH CITY OF 3,100WADENA ALDRICH TOWN OF 81,900WADENA BLUEBERRY TOWN OF 242,200WADENA LEAF RIVER TOWN OF 24,900WADENA MEADOW TOWN OF 12,200WADENA MENAHGA CITY OF 240,300WADENA NORTH GERMANY TOWN OF 37,400WADENA ORTON TOWN OF 25,500WADENA RED EYE TOWN OF 61,700WADENA ROCKWOOD TOWN OF 29,900WADENA SEBEKA CITY OF 14,900WADENA THOMASTOWN TOWN OF 2,000WADENA VERNDALE CITY OF 48,500WADENA WADENA CITY OF 102,500WADENA WADENA TOWN OF 158,500WADENA WING RIVER TOWN OF 68,700WADENA Total 1,154,200

WASECA ALTON TOWN OF 563,700WASECA BLOOMING GROVE TOWN OF 407,700WASECA BYRON TOWN OF 183,700WASECA FREEDOM TOWN OF 332,300WASECA IOSCO TOWN OF 399,100WASECA JANESVILLE CITY OF 651,100WASECA JANESVILLE TOWN OF 452,400WASECA NEW RICHLAND CITY OF 519,300WASECA NEW RICHLAND TOWN OF 458,800WASECA OTISCO TOWN OF 375,700WASECA ST MARY TOWN OF 414,900

48

Page 52: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

WASECA VIVIAN TOWN OF 303,200WASECA WALDORF CITY OF 146,300WASECA WASECA CITY OF 1,410,100WASECA WILTON TOWN OF 413,600WASECA WOODVILLE TOWN OF 420,400WASECA Total 7,452,300

WASHINGTON AFTON CITY OF 604,300WASHINGTON BAYPORT CITY OF 236,700WASHINGTON BAYTOWN TOWN OF 149,700WASHINGTON BIRCHWOOD CITY OF 150,800WASHINGTON COTTAGE GROVE CITY OF 161,900WASHINGTON DELLWOOD CITY OF 14,700WASHINGTON DENMARK TOWN OF 43,200WASHINGTON FOREST LAKE CITY OF 355,100WASHINGTON GRANT CITY OF 6,600WASHINGTON GREY CLOUD ISLAND TOWN OF 45,400WASHINGTON HUGO CITY OF 108,300WASHINGTON LAKE ELMO CITY OF 138,000WASHINGTON LAKE ST CROIX BEACH CITY 92,400WASHINGTON LAKELAND CITY OF 55,700WASHINGTON MAHTOMEDI CITY OF 192,500WASHINGTON MARINE-ON-STCROIX CITY OF 94,100WASHINGTON MAYTOWN OF 51,500WASHINGTON NEWPORT CITY OF 107,700WASHINGTON OAK PARK HEIGHTS CITY OF 111,000WASHINGTON OAKDALE CITY OF 263,500WASHINGTON PINE SPRINGS CITY OF 112,700WASHINGTON SCANDIA CITY OF 332,000WASHINGTON ST MARYS POINT CITY OF 22,500

WASHINGTON ST PAUL PARK CITY OF 99,000WASHINGTON STILLWATER CITY OF 3,805,600WASHINGTON STILLWATER TOWN OF 78,800WASHINGTON WEST LAKELAND TOWN OF 84,900

WASHINGTON WILLERNIE CITY OF 195,700WASHINGTON WOODBURY CITY OF 97,800WASHINGTON Total 7,812,100

WATONWAN ADRIAN TOWN OF 9,900WATONWAN ANTRIM TOWN OF 26,300WATONWAN BUTTERFIELD CITY OF 66,900WATONWAN BUTTERFIELD TOWN OF 59,200WATONWAN DARFUR CITY OF 35,300WATONWAN FIELDON TOWN OF 43,400WATONWAN LASALLE CITY OF 8,300WATONWAN LEWISVILLE CITY OF 71,000WATONWAN LONG LAKE TOWN OF 75,000WATONWAN MADELIA CITY OF 251,500WATONWAN MADELIA TOWN OF 71,700WATONWAN NELSON TOWN OF 37,900WATONWAN ODIN CITY OF 22,100WATONWAN ODIN TOWN OF 26,200WATONWAN ORMSBY CITY OF 3,800WATONWAN RIVERDALE TOWN OF 66,100WATONWAN ROSENDALE TOWN OF 94,300

49

Page 53: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

WATONWAN SOUTH BRANCH TOWN OF 46,000WATONWAN ST JAMES CITY OF 242,900WATONWAN ST JAMES TOWN OF 115,100WATONWAN Total 1,372,900

WILKIN AKRON TOWN OF 75,300WILKIN ANDREA TOWN OF 50,000WILKIN BRECKENRIDGE CITY OF 515,900WILKIN BRECKENRIDGE TOWN OF 25,000WILKIN CAMPBELL TOWN OF 8,800WILKIN CHAMPION TOWN OF 41,100WILKIN DORAN CITY OF 15,600WILKIN FOXHOME CITY OF 41,500WILKIN FOXHOME TOWN OF 29,000WILKIN NASHUA CITY OF 11,200WILKIN NILSEN TOWN OF 2,000WILKIN NORDICK TOWN OF 25,000WILKIN PRAIRIE VIEW TOWN OF 20,200WILKIN ROBERTS TOWN OF 62,400WILKIN ROTHSAY CITY OF 105,700WILKIN WOLVERTON CITY OF 17,100WILKIN WOLVERTON TOWN OF 5,800WILKIN Total 1,051,600

WINONA ALTURA CITY OF 69,500WINONA DAKOTA CITY OF 73,900

WINONA DRESBACH TOWN OF 133,900WINONA ELBA CITY OF 27,900

WINONA ELBA TOWN OF 35,700

WINONA FREMONT TOWN OF 5,600

WINONA GOODVIEW CITY OF 189,700

WINONA HART TOWN OF 34,500

WINONA HILLSDALE TOWN OF 158,400

WINONA HOMER TOWN OF 87,200WINONA LEWISTON CITY OF 193,900WINONA MINN CITY CITY OF 151,000WINONA MINNEISKA CITY OF 10,000WINONA MT VERNON TOWN OF 69,400WINONA NEW HARTFORD TOWN OF 183,000WINONA NORTON TOWN OF 145,200WINONA PLEASANT HILL TOWN OF 103,300WINONA RICHMOND TOWN OF 23,600WINONA ROLLINGSTONE CITY OF 150,800WINONA ROLLINGSTONE TOWN OF 124,000WINONA SARATOGA TOWN OF 214,000WINONA ST CHARLES CITY OF 252,100WINONA ST CHARLES TOWN OF 115,700WINONA STOCKTON CITY OF 31,100WINONA UTICA CITY OF 18,500WINONA UTICA TOWN OF 44,700WINONA WARREN TOWN OF 89,900WINONA WHITEWATER TOWN OF 77,200WINONA WILSON TOWN OF 228,700WINONA WINONA CITY OF 3,091,100WINONA WISCOY TOWN OF 32,800

50

Page 54: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

WINONA Total 6,166,300

WRIGHT ALBERTVILLE CITY OF 28,500WRIGHT ALBION TOWN OF 186,000WRIGHT ANNANDALE CITY OF 275,400WRIGHT BUFFALO CITY OF 387,000WRIGHT BUFFALO TOWN OF 169,600WRIGHT CHATHAM TOWN OF 80,600WRIGHT CLEARWATER CITY OF 186,000WRIGHT CLEARWATER TOWN OF 165,600WRIGHT COKATO CITY OF 312,000WRIGHT COKATO TOWN OF 154,900WRIGHT CORINNA TOWN OF 168,300WRIGHT DELANO CITY OF 282,800WRIGHT FRANKLIN TOWN OF 480,400WRIGHT FRENCH LAKE TOWN OF 223,700WRIGHT HANOVER CITY OF 7,200WRIGHT HOWARD LAKE CITY OF 233,800WRIGHT MAPLE LAKE CITY OF 144,600WRIGHT MAPLE LAKE TOWN OF 179,700WRIGHT MARYSVI LLE TOWN OF 173,100WRIGHT MIDDLEVILLE TOWN OF 120,000WRIGHT MONTICELLO CITY OF 281,800WRIGHT MONTICELLO TOWN OF 84,700WRIGHT MONTROSE CITY OF 6,200WRIGHT OTSEGO CITY OF 149,600WRIGHT ROCKFORD TOWN OF 35,000WRIGHT SILVER CREEK TOWN OF 200,100WRIGHT SOUTH HAVEN CITY OF 38,200WRIGHT SOUTHSIDE TOWN OF 116,600WRIGHT ST MICHAEL CITY OF 150,500WRIGHT STOCKHOLM TOWN OF 92,100WRIGHT VICTOR TOWN OF 61,400WRIGHT WAVERLY CITY OF 118,000WRIGHT WOODLAND TOWN OF 307,900WRIGHT Total 5,601,300

YELLOW MEDICINE CANBY CITY OF 339,800YELLOW MEDICINE CLARKFIELD CITY OF 23,800YELLOW MEDICINE ECHO CITY OF 52,500YELLOW MEDICINE ECHO TOWN OF 40,800YELLOW MEDICINE FLORIDA TOWN OF 19,800YELLOW MEDICINE FORTIER TOWN OF 51,900YELLOW MEDICINE FRIENDSHIP TOWN OF 49,700YELLOW MEDICINE GRANITE FALLS CITY OF 412,000YELLOW MEDICINE HAMMER TOWN OF 22,800YELLOW MEDICINE HANLEY FALLS CITY OF 38,700YELLOW MEDICINE HAZEL RUN TOWN OF 106,800YELLOW MEDICINE LISBON TOWN 64,800YELLOW MEDICINE MINN FALLS TOWN OF 138,500YELLOW MEDICINE NORMAN TOWN OF 63,200YELLOW MEDICINE NORMANIA TOWN OF 64,000YELLOW MEDICINE OMROTOWN OF 72,800YELLOW MEDICINE OSHKOSH TOWN OF 257,600YELLOW MEDICINE PORTER CITY OF 51,700

51

Page 55: THIS OLD HOUSEMINNESOTA-REVENUE. March 1, 2009 ... Minnesotaproperty tax programhas allowed homestead propeliy owners to exclude all or a portion ofthe value ofqualifying improvements

YELLOW MEDICINEYELLOW MEDICINEYELLOW MEDICINEYELLOW MEDICINEYELLOW MEDICINEYELLOW MEDICINEYELLOW MEDICINEYELLOW MEDICINEYELLOW MEDICINEYELLOW MEDICINEYELLOW MEDICINE Total

Grand Total

POSEN TOWN OFSANDNES TOWN OFSIOUX AGENCY TOWN OFST LEO CITY OFSTONY RUN TOWN OFSWEDE PRAIRIE TOWN OFTYRO TOWN OFWERGELAND TOWN OFWOOD LAKE CITY OFWOOD LAKE TOWN OF

52

88,30048,30093,20049,500

131,10025,600

273,70026,40098,90073,900

2,780,100

425,686,300