Budget & Capital Improvement Plan

Each year, all Minnesota counties must set the maximum property tax levy by September 30. The Proposed Property Tax Statements that homeowners and businesses receive in November of each year contain estimates of the next year's property taxes, based on property values which were established as of January 1 of the previous year and the preliminary levy set in September. That final amount property owners pay is often less than this amount, but it cannot be more.

Budget Explorer

St. Louis County is committed to transparency, including the budget. The Budget Explorer is an interactive tool that gives county residents and employees user-friendly access to both the current budget, as well as 10 years of historical finances. Here are some tips for using the Budget Explorer tool.


Budget Explorer screen shot

Budget Explorer

Budget Information

The property tax levy is the portion of the overall budget that comes from property taxes. The total levy amount is divided all property owners based on their property's valuation and classification. The following Max Levy Presentation was presented to the Board of Commissioners and contains more information about the proposed preliminary maximum levy for the coming fiscal year.

2024 Maximum Levy Presentation

As mandated by State Statute, each year St. Louis County offers public meetings regarding the proposed budget. St. Louis County chooses to host two in-person meetings, one in Duluth and one in Virginia, and offers live streaming.

2024 Public Budget Meeting Presentation


Each year the Board of Commissioner's vote on a preliminary maximum levy followed by the final maximum levy in December. The following Budget and Levy Resolution was adopted in December for the coming fiscal year.

2023 Budget & Levy Resolution

Capital Improvement Plan (CIP)

The Capital Improvement Program (CIP) is a five year plan that identifies major capital needs. The County updates this plan each year as part of the annual budget process.

The CIP identifies projects that have been designed to support existing or projected needs in the following areas: transportation infrastructure (road and bridges), facilities, land improvement/development/acquisition, equipment purchases and technology. It is the County’s principal planning tool, and is designed and strategically used to achieve growth and development as envisioned in the County’s Departmental Business Plans.

5-Year Capital Improvement Plan 2024-2028


BreAnn Graber
Budget & Business Improvement Manager

100 North 5th Avenue West
Room 202
Duluth, MN 55802