Restoring Property Tax Fairness in MN’s Cabin Country With Seasonal Recreation Property Tax Base Replacement Aid (STBRA)
What is it?
Seasonal Recreation Property Tax Base Replacement Aid (STBRA) creates a level playing field where all properties in school districts with more than 15% seasonal recreation property value contribute equally to the revenue generated by voter approved operating referendums (VAOR) without any increase in taxes for seasonal recreation properties beyond the statewide uniform property tax levy which they currently pay. (Read statute here)
Who is affected?
Year-round residents and businesses in districts with VAOR pay with their property tax levies only their fair share of the annual revenue raised in districts with greater than 15% seasonal recreation property value up to a maximum of 50% of VAOR revenue.
The state of Minnesota will return to districts with VAOR and greater than 15% seasonal recreation property value the revenue that would have been raised had the VAOR been levied on seasonal rec properties up to a maximum of 50% of the VAOR. The state of Minnesota General Fund will receive the statewide uniform property tax levied on seasonal recreation properties minus the revenue returned to districts with VAORs.
Who does it help?
The students of the 75 Minnesota districts with greater than 15% seasonal recreation property should their voters approve an operating referendum. Eighty-seven rural school districts have zero VAOR including 38 with greater than 15% seasonal rec property values. The median VAOR revenue per pupil is $844 per pupil in the 240 school districts with a VAOR. For a district of 500 students, that is $422,000 of annual revenue to be used to support the students enrolled in the district.
Interactive Map Resources
- Year-round property owners in 37 districts with Operating Referendums will see levy reductions in Pay27 due to Seasonal Tax Base Replacement Aid | View Interactive Map | View District Run
- Percent Voter Approved Potential STBRA Levy Reduction for year-round property owners in 75 school districts beginning in Pay27 including the 37 with VAORs as of June 1, 2026 which will see a levy reduction beginning in Pay27 | View Interactive Map