# Special benefit levy
*A property-tax levy adopted for the Dakota County CDA under Minn. Stat. § 469.033 subd. 6.*
The special benefit levy is a property-tax levy of the Dakota County CDA, adopted under [[Minn. Stat. § 469.033]] subd. 6. The project's Dakota County claims exposure matrix, dated September 2, 2026, puts the CDA's 2026 levy at $11,750,233.[^1] The rate rose from 0.0144 to 0.0156 percent of market value. That increase required approval from the [[County Board]] because it exceeded the automatic authorization level.[^1]
According to the matrix, the CDA was created in 1971 as the [[Dakota County Housing and Redevelopment Authority]] by special legislation now codified at [[Minn. Stat. § 383D.41]]. The matrix summarizes the arrangement as "A separate levy, a separate statute, one board."[^1] The project's at-issue record pairs the item with a March 2025 presidential action, *Stopping Waste, Fraud, and Abuse by Eliminating Information Silos*.[^2] The record does not establish why the rate was changed.
## Who
The levy belongs to the Dakota County CDA. The matrix states that the county board had to approve the 2026 rate increase because the increase exceeded the automatic authorization level.[^1] The CDA's audited financial reporting for the fiscal year ended June 30, 2025, is its *Annual Comprehensive Financial Report and Single Audit Report*.[^3]
## When
- **1971.** The matrix states that the CDA was created as the Dakota County Housing and Redevelopment Authority by special legislation, now codified at Minn. Stat. § 383D.41.[^1]
- **Fiscal year ended June 30, 2025.** This is the period covered by the CDA's audited annual comprehensive financial report and single audit.[^3]
- **2026.** The matrix gives the 2026 special benefit levy as $11,750,233, adopted under Minn. Stat. § 469.033 subd. 6.[^1]
## How much
- **2026 levy amount.** The matrix states the CDA's 2026 special benefit levy as $11,750,233.[^1]
- **Rate change.** The rate rose from 0.0144 to 0.0156 percent of market value. The matrix states that the increase generates roughly $903,864.[^1]
- **Approval.** Because the increase exceeded the automatic authorization level, county board approval was required.[^1]
- **Sources behind the matrix figures.** The matrix lists two kinds of sources for these figures: self-published material from the CDA's domain and the Revisor of Statutes. The project pack does not carry the specific CDA or Revisor page for the 2026 levy figure.[^1]
- **Audited report.** The CDA's audited report for the fiscal year ended June 30, 2025, is available. The pack does not state that this report contains the 2026 levy figure.[^3]
## In the at-issue record
- **Dakota County, at-issue item AI-Dakota-081 (section VI, *The Money*).** The item makes three statements:
- The CDA was created in 1971 under special legislation now codified at Minn. Stat. § 383D.41.
- Its 2026 special benefit levy of $11,750,233 was adopted under Minn. Stat. § 469.033 subd. 6.
- The rate increase from 0.0144 to 0.0156 percent, generating roughly $903,864, required county board approval.[^1]
- The item's anchor is the White House presidential action of March 2025, *Stopping Waste, Fraud, and Abuse by Eliminating Information Silos*.[^2]
## Notes
[^1]: Minnesota wiki project, *Dakota_Claims_Exposure_Matrix_2026-09-02.md*, item AI-Dakota-081 (September 2, 2026) — states the 1971 creation under the special act codified at Minn. Stat. § 383D.41, the 2026 levy of $11,750,233 under Minn. Stat. § 469.033 subd. 6, the rate change from 0.0144 to 0.0156 percent, the roughly $903,864 increase, and the county board approval requirement. This is project research citing self-published (dakotacda.org) and statute (revisor.mn.gov) sources. No public URL for these figures is in the pack.
[^2]: The White House, *Stopping Waste, Fraud, and Abuse by Eliminating Information Silos* (March 2025) — the presidential action the project uses as the anchor for at-issue item AI-Dakota-081. https://www.whitehouse.gov/presidential-actions/2025/03/stopping-waste-fraud-and-abuse-by-eliminating-information-silos/
[^3]: Dakota County CDA, *Annual Comprehensive Financial Report and Single Audit Report for the Fiscal Year Ended June 30, 2025* — the CDA's audited financial report for FYE June 30, 2025. https://www.dakotacda.org/wp-content/uploads/2023/08/Dakota-County-CDA-Annual-Comprehensive-Finance-Report-And-Single-Audit-Report-For-The-Fiscal-Year-Ended-June-30-2025.pdf