City of Northfield MN
File #: Res. 2025-009    Version: 1 Name:
Type: Resolution Status: Consent Agenda
File created: 12/23/2024 In control: City Council
On agenda: 1/21/2025 Final action:
Title: Consideration of City Council Policy 10.04 Low Income Rental Classification (LIRC) Program, 4d Affordable Housing Incentive Program.
Attachments: 1. 1 - Resolution Approving Council Policy 10.04 Low Income Rental Classification Program, 2. 2 - Minnesota Housing LIRC Guide, 3. 3 - Minnesota Statutes 2023, Section 273.128, 4. 4 - MN Housing LIRC application, 5. 5 - Policy 10.04 LIRC 4d Program
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City Council Meeting Date: January 21, 2025

To: Mayor and City Council

From: Melissa Hanson, Housing Coordinator
Jake Reilly, Community Development Director

Title
Consideration of City Council Policy 10.04 Low Income Rental Classification (LIRC) Program, 4d Affordable Housing Incentive Program.

Body
Action Requested:
The City Council approve a resolution approving Council Policy 10.04 Low Income Rental Classification (LIRC) Program, 4d Affordable Housing Incentive Program.

Summary Report:
Thanks to state enabling legislation, the City of Northfield can implement 4d Affordable Housing Incentive Program so property owners within the City may access the State of Minnesota's Housing Finance Agency's LIRC Program to support the rehabilitation and continued affordability of existing housing units (Attachment 1).

The Northfield Housing and Redevelopment Authority's mission is to be a partner in providing a sufficient supply of affordable, adequate, safe and sanitary dwellings in Northfield. Our goal is to create a community with housing opportunities available along the entire housing spectrum: from renters to homeownership, first-time homeowners, to senior living, workforce housing and empty nesters. We strive to create affordable housing opportunities and strengthen our neighborhoods utilizing:
* Sustainability
* Innovation
* Partnerships
* Community Input

Properties in Minnesota are assigned a property use classification based on the primary use of the property by their local assessor. The property use classification determines the tax class rate that applies to the property, and the tax class rate is determined by Minnesota law. The tax rate is a component of calculating property taxes.

Minnesota Statutes 273.13, subdivision 25 and 273.128 (Attachment 2) provide that qualifying low-income rental properties are eligible for property use classification that has a lower tax class rate thereby reducing the property tax obligation for a given property. Thi...

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