1. U NIVERSITY A VENUE P ROPERTY T AX S TUDY: Part 1: F INANCING OUR G OVERNMENT S ERVICES Bob Spaulding November 1st, 2006

2. TAX STUDY | FINANCING OUR GOVERNMENT SERVICES W HERE P ROPERTY T AXES C OME F ROM 2006 City of St. Paul & St. Paul Public School Tax Base Composition Source: St. Paul 2006 Budget Pamphlet S HARE OF V ALUE S HARE OF T AXES P AID

3. TAX STUDY | FINANCING OUR GOVERNMENT SERVICES W HERE P ROPERTY T AXES G O City-County-School District Share for Every $100 of 2006 Taxes Source: St. Paul 2006 Budget Pamphlet

4. TAX STUDY | FINANCING OUR GOVERNMENT SERVICES T RENDS IN C OUNTY F INANCE Increase in County Expenses vs. Increase in Property Tax Revenue Source: Tax Levy & Budget Summary, 1997-2001, from Ramsey County; 2007 Amount is Proposed Levy Amount Total Budget County Property Tax Revenue

5. T RENDS IN C OUNTY F INANCE Percent of County Expenses Financed by Property Tax, 2001-2007 TAX STUDY | FINANCING OUR GOVERNMENT SERVICES Source: Tax Levy & Budget Summary, 1997-2001, from Ramsey County; 2007 Amount is Proposed Levy Amount

6. TAX STUDY | FINANCING OUR GOVERNMENT SERVICES T RENDS IN S CHOOL D ISTRICT F INANCE Increase in District Expenses vs. Increase in Property Tax Revenue Total Expenses School District Property Tax Revenue Source: Analysis of Revenue, St. Paul Public Schools, 01/02 school year through 06/07 school year, produced by District for this report Note: Years above correspond to beginning year of school year, or to year taxes are payable.

7. TAX STUDY | FINANCING OUR GOVERNMENT SERVICES T RENDS IN S CHOOL D ISTRICT F INANCE Percent of District Expenses Financed by Property Tax, 2002-2007 Source: Analysis of Revenue, St. Paul Public Schools, 01/02 school year through 06/07 school year, produced by District for this report Note: Years above correspond to beginning year of school year, or to year taxes are payable.

8. T RENDS IN S CHOOL D ISTRICT F INANCE Percent of District Expenses Financed by Property Tax, 2002-2007 TAX STUDY | FINANCING OUR GOVERNMENT SERVICES Source: Analysis of Revenue, St. Paul Public Schools, 01/02 school year through 06/07 school year, produced by District for this report Note: Years above correspond to beginning year of school year, or to year taxes are payable.

9. T RENDS IN C ITY F INANCE Rise and Subsequent cuts to Local Government Aid, 1994-2007 TAX STUDY | FINANCING OUR GOVERNMENT SERVICES Source: City of St. Paul Office of Financal Services

10. T RENDS IN C ITY F INANCE Property Tax Levy Trends, 1994-2007 TAX STUDY | FINANCING OUR GOVERNMENT SERVICES Source: City of St. Paul Office of Financial Services