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117 <br />2008 2009 2010 2011 <br />Tax capacity <br /> Real property 25,790,055$ 26,550,210$ 25,611,065$ 24,736,999$ <br /> Personal property 279,154 302,166 310,180 350,946 <br />Total tax capacity 26,069,209 26,852,376 25,921,245 25,087,945 <br />Tax increment (744,597) (899,835) (888,285) (784,101) <br />Taxable net tax capacity 25,324,612$ 25,952,541$ 25,032,960$ 24,303,844$ <br />Total tax capacity rate 42.494%43.280%44.560%45.723% <br />Taxable market value <br /> Real property 2,186,595,580$ 2,235,538,000$ 2,121,774,900$ 2,035,543,052$ <br /> Personal property 14,221,560 15,363,900 15,764,700 17,758,600 <br />Taxable market value 2,200,817,140$ 2,250,901,900$ 2,137,539,600$ 2,053,301,652$ <br />Estimated actual market value <br /> of taxable property 2,457,361,368$ 2,429,563,505$ 2,191,955,185$ 2,403,906,238$ <br />Taxable market value as a percentage <br /> of estimated actual market value 89.56%92.65%97.52%85.42% <br />Source: Sherburne County Assessor <br />Note: Property in the county is reassessed annually. The county assessor's market value of property is approximately 93 percent <br />of actual value for all types of real and personal property. <br />CITY OF ELK RIVER, MINNESOTA <br />TAX CAPACITY, MARKET VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY <br />LAST TEN FISCAL YEARS