ST. PAUL — Minnesotans who qualify for state aid and credits could see their property taxes decline by a total of $49 million this year.

But taxpayers who own agricultural land, public utility and commercial property could see their taxes increase.

That’s according to a new report from the nonpartisan legislative office which shows that without the aid and credits, taxes would have risen $124 million. The analysis says homeowners could see some of the largest reductions in property taxes, which could drop by about 5 percent compared to last year, or $171 million.

Research analyst Steve Hinze said the figures for the aid and credits are estimates based on how many Minnesotans apply for tax relief. The tax rates are a combination of local government, schools and state levies, which can vary widely in individual communities.