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.

The Senate Counsel, Research, and Fiscal Analysis annual publication, Fiscal Review, is one of the most heavily used publications in the Legislative Reference Library. The Library’s paper copies are lovingly worn and the digital archive, reaching back to the first publication in 1975, is an invaluable resource. 

A new issue of Fiscal Review was published last month, and provides detailed coverage of the budgetary actions in the 2025 legislative session and allows legislators, researchers, and citizens to compare this Legislature’s work with years past. 

To celebrate the recent release of the 2025 edition of Fiscal Review, the office of Senate Counsel, Research and Fiscal Analysis and the Legislative Reference Library invite you to the Legislative Reference Library's space on the third floor of the Senate Building (3238 MSB) on Wednesday, December 3 at 11am. Doughnuts will be served!

The crop art competition has been part of the Minnesota State Fair since 1965 and has grown in popularity both in the number of entries and the level of interest by Fair visitors. In 2025, there were 451 pieces submitted to the Fair and it’s not unusual to have to stand in a substantial line to see the entries. You may not know that several people affiliated with the Legislature have contributed entries in the last few years.

The Library invites you to our space on the third floor of the Minnesota Senate Building (room 3238) for a chance to view crop art up-close, and with no line! 

A current legislator and several current and former legislative staff have selected works on display: 

• Charlotte Ferlic, House Research Department
• Rep. Athena Hollins
• Joel Alter, former evaluator at the Office of the Legislative Auditor
• Jennifer Nelson, MMB and former House staff
• Elaine Settergren, Legislative Reference Library

The exhibit is open now and runs through early January 2026. Current hours are posted on the library's hours and locations page.

The image seen here is a piece by Charlotte Ferlic in 2024.

Tribal casinos in Minnesota operate under a combination of federal, state, and tribal laws. In 1988, the United States Congress passed the Indian Gaming Regulatory Act, to regulate gambling on Indian land while promoting tribal economic development, self-sufficiency, and strong tribal governments.

In 1989, Minnesota Statute 3.9221 was passed authorizing the Governor to enter into gambling compacts with the eleven sovereign tribal nations. These eleven compacts detail operational aspects such as game types, regulatory oversight, and enforcement provisions. However, the state does not receive a share of casino revenues. Minnesota Statute 3.9221 also mandates a Report to the Legislature on the Status of Indian Gaming containing “information on compacts negotiated, and an outline of prospective negotiations.”

Minnesota has also expanded this cooperative model beyond gaming to include medical and recreational cannabis commerce on tribal lands.  Minnesota Statute 3.9224 authorizes medical cannabis compacts, while Minnesota Statute 3.9228 addresses adult-use recreational cannabis. So far, three tribes, the Mille Lacs Band of Ojibwe, the Prairie Island Indian Community, and the White Earth Nation have negotiated cannabis tribal-state compacts.

These compacts reflect a trend of acknowledging tribal sovereignty while building collaborative regulatory frameworks between the state and tribal nations.

Please contact us with questions, for research assistance, or to borrow any books and reports: library@lrl.mn.gov or 651-296-8338.

Martin Sabo may be best known for his long service in the U.S. House of Representatives, or for being one of the founders and leaders of the National Conference of State Legislatures. But a new book by Lori Sturdevant, Martin Sabo: The Making of the Modern Legislature, focuses primarily on his time at the Minnesota Legislature. Sabo was first elected in 1960, went on to serve as House minority leader from 1969-1972, and then served as Speaker of the House from 1973-1978. This period of time saw dramatic and lasting changes at the Legislature.

The period between 1967 and 1975 are often regarded as the beginning of the modern era at the Minnesota Legislature. It was a time of new openness in government, more complete committee record keeping, and the return of party designations. The Legislature as an institution expanded and professionalized, and this era saw the creation of the House Research Department (1967), Senate Counsel (1968), the Legislative Reference Library (1969), and the Office of the Legislative Auditor (1973).

Many state laws that we take as givens were established during this era as well. For example, in 1973, the Legislature established a state minimum wage, created data privacy standards, and set up environmental requirements for large-project developers. And in 1975, Minnesota passed the Clean Indoor Air Act, the first state in the nation to pass such a law, despite Sabo’s habit of smoking heavily, including at the Speaker’s rostrum!

If these fundamental changes to the Legislature as an institution and formative changes to state law had a founding father, Sturdevant asserts that it is Martin Sabo. She argues that we have him to thank for our modern legislative era, with his humble leadership strategies, his interest in working across the aisle, his shoe leather campaign style, his “keen mind and good heart,” and his pursuit to professionalize the institution.

The Library has several other books related to this time of legislative and public policy changes:

Minnesota’s Miracle: Learning from the Government that Worked by Tom Berg, University of Minnesota Press, 2012.

Minnesota Standoff: The Politics of Deadlock by Rod Searle, Alton Press, 1990.

Please contact us with questions, for research assistance, or to borrow any of these books: library@lrl.mn.gov or 651-296-8338.