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<br />22 <br />City of Elk River <br />Financial Analysis <br /> <br /> <br />Tax Capacity, Certified Tax Levy, and City Tax Rate <br />The chart below graphs the tax capacity, certified tax levy, and City tax rate for 2020 through 2024. <br />The tax capacity is based on total tax capacity, prior to adjustments for captured Tax Increment <br />Financing (TIF) and fiscal disparities. The certified tax levy amount is also prior to fiscal disparity <br />adjustments. <br /> <br />With market values continuing to climb, the City's tax capacity increased from 2023 to 2024, by <br />$4,190,584, or 10.9%. With certified levy increasing at a lower rate to the taxable market value over <br />the last five years, the City's tax rate has decreased from 46.2% in 2020 to 37.9% in 2024. <br /> <br />$28,034,152 $29,673,445 <br />$31,875,813 <br />$38,393,611 <br />$43,047,251 <br />$13,632,710 $13,922,492 $14,725,913 $15,973,005 $17,054,338 <br />46.2%44.6%44.0% <br />39.7%37.8% <br />-5% <br />5% <br />15% <br />25% <br />35% <br />45% <br />55% <br />65% <br />75% <br />85% <br /> $- <br /> $5,000,000 <br /> $10,000,000 <br /> $15,000,000 <br /> $20,000,000 <br /> $25,000,000 <br /> $30,000,000 <br /> $35,000,000 <br /> $40,000,000 <br /> $45,000,000 <br /> $50,000,000 <br />2020 2021 2022 2023 2024 <br />Tax Capacity, Certified Levy, and City Tax Rate <br />Tax Capacity Certified Tax Levy City Tax Rate <br /> <br />Page 397 of 637