Seasonal residential properties do not pay taxes for school operating levies

What if seasonal properties weren't exempt?

If the Crosby-Ironton and Brainerd school operating levy referendums are approved this fall, the operating levy will be paid for by property owners of typical residential homesteads, agricultural homesteads, apartments, commercial-industrial properties and most other classes of property within the school districts.

A notable exception is that seasonal residential properties do not pay taxes for school operating levies. For agricultural property, both homestead and non-homestead, the taxes for the proposed referendums are based on the value of the house, garage and surrounding one acre of land only.

Based on figures from the Crow Wing County assessor's office, plus estimates from Cass and Morrison counties, Steve Dickinson, director of business services for the Brainerd School District, estimated that seasonal recreational properties within the district make up about 20-25 percent of the total market value.

Dickinson then estimated that if seasonal recreational properties were included the tax impact would be about 20-25 percent less for all taxpayers. So the additional $152 net change per $100,000 market value for the proposed Brainerd operating levy referendum would be about $114-$122 annually.

The Brainerd lakes area is considered to be unique among school districts because of the large number of seasonal recreational non-homesteaded residential homes located within the district that would not pay for an operating levy.

Here's a breakdown of the estimated market value, or what seasonal recreational residential properties would sell for within Cass and Crow Wing counties, as reported by the Cass and Crow Wing assessor's offices:

Crow Wing County

Brainerd School District: $906,310,700.

Pequot Lakes School District: $1,965,582,200.

Crosby-Ironton School District: $1,059,433,100.

Cass County

Brainerd School District: $418,411,400.

Pequot Lakes School District: $60,660,200.