State-by-state comparisons are prized at the Legislative Reference Library. They provide speedy answers to what would otherwise be time-consuming research projects. New reports added to our collection this month can quickly answer questions like: How do Minnesota's sales taxes compare to our upper-midwestern neighbors? How economically competitive is Minnesota? How much money did Minnesota appropriate to state arts agencies, compared to other states, in recent years? And on top of all that, one new state-by-state report ranks Minnesota the top in the nation.

The State of the Nation Project from Tulane University "brings together a diverse group of thought leaders—from across the political spectrum." Their recent report, The Nation's 250th Anniversary State of the States Report ranks Minnesota first in the nation across a range of metrics. Minnesota particularly stands out in this report for our voter participation, life expectancy, and volunteerism.

Two new reports examine taxation and other economic indicators, and provide quick comparisons between Minnesota and other states. In the newest issue of the Tax Foundation's long-running report, Facts & Figures : How Does Your State Compare?, you can see how Minnesota measures up on many areas of taxation, from sales tax to property tax to excise tax. The American Legislative Exchange Council (ALEC) also has a new report out, looking not just at taxation but other economic factors like state GDP, state minimum wage, and population trends.

Summer break may be a good time to look at how Minnesota students—from preschool through high school—compare to those in other states. Rankings of the States and Estimates of School Statistics and The State of Preschool: State Preschool Yearbook each contain a wealth of data to consider before the school year starts up again in the fall.

Some state-by-state reports cover more granular policy areas and the new issue of State Arts Agency Revenues is a good example. This report provides a nation-wide view of arts funding, and then breaks down funding trends by state. This report indicates Minnesota provides strong support for the arts, ranking high for per capita spending on state arts agencies.

As Minnesota prepares to commemorate the 250th anniversary of the signing of the Declaration of Independence on July 4, 2026, the Library has put together a display of titles celebrating the historic date. Several new books are featured as part of the Semiquincentennial display at our Minnesota Senate Building location.

In The Pursuit of Liberty: How Hamilton vs. Jefferson Ignited the Lasting Battle over power in America, president of the National Constitution Center Jeffrey Rosen “examines the clashing visions of Hamilton and Jefferson on how to balance liberty and power in a debate that continues to define, and divide, our country. Jefferson championed states’ rights and individual liberties, while Hamilton pushed for a strong federal government and a powerful executive.” Rosen is one of six authors invited to the MN History Center’s History Forum 250: Revisiting the Revolution.

Perhaps you’re looking forward to celebrating the 250^th anniversary on the road. This Land is Your Land: A Road Trip Through U.S. History is an invitation to “experience and understand our past,” which follows road trips through thirteen key places and moments in American history. Pulitzer Prize–winning historian Beverly Gage travels the country to see the museums, historic sites, roadside attractions, reenactments, and souvenir shops from the country’s birthplace in Philadelphia to Disneyland.

In The Memory of '76: The Revolution in American History, finalist for the George Washington Book Award, Michael D. Hattem “explores the Revolution’s unique role in American history as a national origin myth” and “shows how the meaning of the Revolution has never been fixed… and how revising the past is an important and long-standing American political tradition.”

The Greatest Sentence Ever Written, by Walter Isaacson is a concise book, really more of an essay, in which he closely examines the second sentence of the Declaration of Independence: “We hold these truths to be self-evident, that all men are created equal….” For example, is “self-evident” a fancy way to say “obvious,” or is there more to unpack in that phrasing?

A few of the books on display:

• The Cradle of Citizenship: How Schools Can Help Save our Democracy, by James Traub, 2026.
• The Pursuit of Happiness: How Classical Writers on Virtue Inspired the Lives of the Founders and Defined America, by Jeffrey Rosen, 2024.
• We the Men: How Forgetting Women’s Struggles for Equality Perpetuates Inequality, by Jill Elaine Hasday, 2025.
• We the People: A History of the U.S. Constitution, by Jill Lepore, 2025.
• We the People: The Modern-Day Figures Who Have Reshaped and Affirmed the Founding Fathers' Vision of America, by Juan Williams, 2016.
• Who is Government?: The Untold Story of Public Service, by Michael Lewis, 2025.

Come and check out the full display to see additional titles!

For over 50 years, Minnesota has grappled with nuclear waste storage. Minnesota has two nuclear power generating facilities that have been in operation since the early 1970s: the Prairie Island Nuclear Generating Plant (Unit 1, Unit 2) and the Monticello Nuclear Generating Plant.

According to Minnesota Statute 116C.83 subdivision 3, the Public Utilities Commission must submit their decision on “an application for a certificate of need for additional dry cask storage” for legislative consideration. In 2023, the Public Utilities Commission (PUC) granted approval for the Monticello facility to build space for approximately 36 canister vaults. However, Xcel Energy anticipates only needing 14 new canisters through 2040. In August 2025, Xcel Energy announced the PUC unanimously voted to approve their application for increased storage of spent fuel at the Prairie Island facility. The PUC submitted both legislative reports for the additional storage requests:  

• Legislative Report: Report of the Minnesota Public Utilities Commission’s Decision Concerning Additional Spent Nuclear Fuel Storage at the Monticello Nuclear Generating Plant Independent Spent Fuel Storage Installation (SFSI) as Required by Minnesota Statute 116C.83. December 2023.
• Legislative Report Required by Minn. Stat. 116C.83 regarding additional dry cask storage at the Prairie Island Nuclear Generating Plant Independent Spent Fuel Storage Installation. January 2026.

Check out the Minnesota Issues Guide on Nuclear Waste Storage in Minnesota, if you’re interested in learning more.

Winter break is over and teachers and students are back to school, busy working their way through curriculum aligned with Minnesota's Academic Standards. The standard development process as we know it today was established in 2003 to replace the earlier Profile of Learning standards. A brief history of the evolution of academic standards in Minnesota is outlined on the Library's Academic Standards Guide. The Library also collects standards documents in each of the core curriculum areas, many of which have had recent updates and are included in this month's list of new materials: 

• Current Arts Education Requirements: Standards, Credits and Courses. August 2024.
• 2020 Minnesota K-12 Academic Standards in English Language Arts (ELA). February 2024. 
• 2022 Minnesota Academic Standards in Mathematics. 2022.
• 2021 Minnesota K-12 Academic Standards in Social Studies. 2021.

Two additional reports recently added to the Library's collection look at other aspects of education in Minnesota as the second half of the school year gets underway.

The House Research Department's new report on K-12 Education Compensatory Revenue provides a broad summary of changes to the compensatory revenue formula over the past 50 years. This formula dictates how much funding schools that serve academically disadvantaged students receive each year. Compensatory revenue was also the subject of an OLA evaluation in 2020.

In 2023, the Legislature added a new reporting requirement for the Minnesota Department of Education, requiring an annual report detailing statewide class size ratios by grade. The second edition of this annual report was published in December: Class Size Ratios: Report to the Legislature. As the report notes, "class-size ratios are of public interest because research has shown there to be a relationship with student academic achievement."

Photo credit: Catherine Davis - Senate Media Services, April 25, 2025.

Property taxes are rising in Minnesota, raising concerns and questions among some homeowners. The latest estimates from the Minnesota Department of Revenue show that local governments across the state are proposing up to $948 million more in property tax levies for 2026 than owners paid this year. Five helpful data tables from the Department of Revenue show the proposed property tax levies of counties, cities, schools, townships, and special taxing districts: Preliminary Levy Changes for CY 2026 - All Jurisdictions. Local governments can still reduce their final levies before the end of December, but the early numbers are a sign of building financial pressures faced by cities and counties.

Minnesota ranks above the national average in property taxes across most major property types, according to a new report recently added to our collection from the Lincoln Institute of Land Policy and the Minnesota Center for Fiscal Excellence: 50-State Property Tax Comparison Study for Taxes Paid in 2024. Published annually since 1996 and offering a unique comparison of property taxes across the country, the study includes 125 cities throughout the U.S., and each state is represented by the largest city and a small city that is outside a metropolitan area. Minnesota has two cities in the study, Minneapolis and Glencoe, and the study shows how Minnesota compares on property taxes for four different types of property – homestead, apartment, commercial, and industrial – which make up around 70 percent of taxable real property in Minnesota.

The Library recently received two additional reports from the Minnesota Department of Revenue on this topic. Property Tax Law Summary: A Summary of Laws Enacted During the 2025 Regular and Special Sessions that Impact Property Tax Administration Statewide can help property tax professionals plan for implementation of new property tax laws. Residential Homestead Property Tax Burden Report: Taxes Payable 2023 offers a summary of homestead property values and property taxes. It profiles 20 regions in Minnesota based on residential homestead property taxes payable in 2023 and income earned in 2022. The Minnesota House of Representatives' House Research Department provides additional data and analysis on Minnesota's property tax system and levies, aids and credits.