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166 <br />2014 2015 2016 2017 2018 <br />Tax capacity <br /> Real property 20,047,632$ 21,060,822$ 21,850,219$ 22,672,085$ 23,858,008$ <br /> Personal property 367,641 366,113 385,056 381,355 384,540 <br />Total tax capacity 20,415,273 21,426,935 22,235,275 23,053,440 24,242,548 <br />Tax increment (116,513) (198,997) (204,017) (184,717) (196,166) <br />Taxable net tax capacity 20,298,760$ 21,227,938$ 22,031,258$ 22,868,723$ 24,046,382$ <br />Total tax capacity rate 48.544%47.190%46.170%46.193%46.011% <br />Taxable market value <br /> Real property 1,622,624,100$ 1,735,898,300$ 1,826,858,800$ 1,909,814,070$ 2,026,119,675$ <br /> Personal property 18,736,600 18,585,200 19,469,900 19,234,400 19,393,900 <br />Taxable market value 1,641,360,700$ 1,754,483,500$ 1,846,328,700$ 1,929,048,470$ 2,045,513,575$ <br />Estimated actual market value <br /> of taxable property 1,796,401,800$ 1,900,894,800$ 1,978,763,900$ 2,060,082,600$ 2,178,621,000$ <br />Taxable market value as a percentage <br /> of estimated actual market value 91.37%92.30%93.31%93.64%93.89% <br />Note: Property in the county is reassessed annually. The county assessor's market value of property is approximately 95 percent <br />of actual value for all types of real and personal property. <br />Source: Sherburne County Assessor <br />Fiscal Year <br />City of Elk River <br />Tax Capacity, Market Value and Estimated Actual Value of <br />Taxable Property <br />Last Ten Fiscal Years <br />Page 356 of 637