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<br />- 10 - <br />CITY PROPERTY VALUES <br /> <br /> <br />Trend of Values <br /> <br />Assessment/ Assessor’s Market Value Adjusted <br />Collection Estimated Sales Economic Homestead Taxable Taxable Net <br />Year Market Value Ratio(a) Market Value(b) Exclusion Market Value Tax Capacity <br /> <br />2019/20 $ 2,547,475,200 94.7% $2,693,153,256 $ 99,432,584 $2,413,493,846 $27,826,868 <br />2018/19 2,374,405,900 92.4 2,575,300,087 106,450,305 2,239,636,472 26,006,616 <br />2017/18 2,184,397,000 91.2 2,391,453,705 115,921,988 2,045,513,575 24,046,382 <br />2016/17 2,071,949,400 94.5 2,193,023,667 120,881,186 1,929,048,470 22,868,723 <br />2015/16 1,989,809,400 93.1 2,135,463,610 123,575,100 1,846,328,700 22,031,258 <br /> (a) Sales Ratio Study for the year of assessment as posted by the Minnesota Department of Revenue, <br />http://www.revenue.state.mn.us/propertytax/Pages/statistics-emv.aspx and <br /> https://www.revenue.state.mn.us/economic-market-values-reports. (b) Economic market values for the year of assessment as posted by the Minnesota Department of Revenue, <br />http://www.revenue.state.mn.us/propertytax/Pages/statistics-emv.aspx and <br /> https://www.revenue.state.mn.us/economic-market-values-reports. <br />Source: Sherburne County, Minnesota, October 2020, except as otherwise noted. 2019/20 Adjusted Taxable Net Tax Capacity: $27,826,868 <br /> <br />Real Estate: <br /> Residential Homestead $17,177,911 61.3% <br /> Commercial/Industrial, Railroad <br /> and Public Utility 7,602,832 27.1 <br /> Residential Non-Homestead 2,522,085 9.0 <br /> Agricultural, Seasonal Recreational <br /> and Other 359,774 1.3 <br />Personal Property 375,332 1.3 <br /> <br />2019/20 Net Tax Capacity $28,037,934 100.0% <br />Less: Captured Tax Increment (211,066) <br /> <br />2019/20 Adjusted Taxable Net Tax Capacity $27,826,868 <br />119