HomeMy WebLinkAboutResolutions - 2014.03.06 - 21205March 6, 2014 MISCELLANEOUS RESOLUTION #14028 BY: Finance Committee, Tom Middleton, Chairperson
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET/EQUALIZATION DIVISION -
CONCURRENCE OF OAKLAND COUNTY BOARD OF COMMISSIONERS WITH COUNTY
EQUALIZATION MANAGER TO ELECT TO AUDIT PRINCIPAL RESIDENCE EXEMPTIONS (A/K/A
HOMESTEAD EXEMPTIONS) UNDER THE PROVISIONS OF MCL 211.7cc (10)
To the Oakland County Board of Commissioners
Chairperson, Ladies and Gentlemen:
WHEREAS the Michigan Legislature created a principal residence exemption audit program in
Public Act 105 of 2003, MCL 211.7 cc (10) in order to generate revenue for Michigan school districts; and
WHEREAS MCL 211.7 cc imposes interest of 1- 1/4 percent per month on denied principal
residence exemptions, and earmarks that interest to townships/cities, counties, and the Department of
Treasury with seventy percent (70%) of the interest going to the entity that denies the exemption with the
other entities sharing the remaining interest; and
WHEREAS under prior law, county officials could not deny any principal residence exemptions and
assessors could not deny prior year exemptions but under MCL 211.7cc, county equalization directors
and county treasurers now have the same authority as Treasury to deny exemptions for the current year
and three prior years, if the county chooses to accept this authority; and
WHEREAS the election by County Equalization Manager (who functions as the County's Equalization
Director) to audit principal residence exemptions under the provisions of MCL 211.7 cc (10) needs the
concurrence by resolution of the County Board of Commissioners; and
WHEREAS by MISCELLANEOUS RESOLUTIONS #03253, #07237 and #09063 the Oakland
County Board of Commissioners initially and subsequently authorized the Oakland County Equalization
Manager to elect to audit principal residence exemptions under the provisions of MCL 211.7cc (10); and
WHEREAS under the provisions of MCL 211.7 cc (10) after an initial election to audit principal
residence exemptions is made, and/or renewed, subsequent elections to audit principal residence
exemptions must be made every five (5) years beginning in 2009.
NOW THEREFORE BE IT RESOLVED that the Oakland County Board of Commissioners hereby
renews its authorization to the Oakland County Equalization Manager to elect to audit principal residence
exemptions under the provisions of MCL 211.7 cc (10).
BE IT FURTHER RESOLVED that in order to accomplish the election to audit and the audit of
principal residence exemptions the Oakland County Equalization Manager is authorized to execute the
document entitled "County Election to Audit Principal Residence Exemptions" attached hereto.
BE IT FURTHER RESOLVED that all expenditures incurred and revenues received as a result of
principal residence exemptions audits continue to be recorded in the Delinquent Tax Revolving Fund
(DTRF) (#51600-7010110) as initially approved per Miscellaneous Resolution #03253.
Chairperson, on behalf of the Finance Committee, I move the adoption of the foregoing resolution.
FINANCE COMMITTEE VOTE:
Motion carried unanimously on a roll call vote with Long and Quarles absent.
Michigan Department of Treasury
4053 (Rev, 2-09)
County Election to Audit Principal Residence Exemptions
Issued under MCL 211.7=00).
Oakland
Use this form to elect to audit Principal Residence Exemptions under the provisions of the General Property
Tax Act, Public Act 206 of 1893, as amended. This form must be signed either by the County Treasurer
alone, or by the County Equalization Director with the concurrence by resolution of the County Board of
Commissioners. A signed form must be submitted not later than April 1, 2014 to the Department of Treasury
and to the assessor of each township and city in your county,
Election by County Treasurer
Under provisions of MCL 211.7cc(10), I hereby make an election for Oakland to audit Principal Residence
Exemptions for the- period of October 1, 2014 through September 30 i 2019. I agree-to comply with the
requirements of MCL 211,7cc.
Print County Treasurer's Name
County Treasurer's Signature Date
Election by County Equalization Director
Under provisions of MCL 211,7cc(10), I hereby make an election for Oakland County to audit Principal
Residence Exemptions for the period of October 1, 2014 through September 30, 2019, I agree to comply with
the requirements of MCI: 211.7co, Attached is concurrence to this election by resolution of the Oakland County
Board of Commissioners,
on Direct9ry Eptf..0
Date T/
Submit this form bearing the original signature and a copy of the concurrence resolution of the County Board of
Commissioners (if applicable), postmarked not later than April 1, 2014, to;
Property Services Division
Attn: Patrick Huber
Michigan Department of Treasury
P, O. Box 30440
Lansing, MI 48909
Note: Pursuant to section 28 of the State Revenue Act, MCL 205.28, persons receiving Principal Residence
Exemption information from the Department of Treasury will be asked to sign an agreement limiting disclosure
of that information only to authorized persons,
Print County Equalization Director's Name
Resolution #14028 March 6, 2014
Moved by Dwyer supported by Jackson the resolutions (with fiscal notes attached) on the amended
Consent Agenda be adopted (with accompanying reports being accepted).
AYES: Dwyer, Gershenson, Gingell, Gosselin, Hatchett, Hoffman, Jackson, Long, Matis,
McGillivray, Middleton, Quarles, Runestad, Scott, Taub, Weipert, Woodward, Zack, Bosnic,
Crawford. (20)
NAYS: None. (0)
A sufficient majority having voted in favor, the resolutions (with fiscal notes attached) on the amended
Consent Agenda were adopted (with accompanying reports being accepted).
1 HEREBY APPROVE THIS RESOLUTION
CHIEF DEPUTY COUNTY EXECUTIVE
ACTING PURSUANT TO MCL 45.559A (7)
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, Lisa Brown, Clerk of the County of Oakland, do hereby certify that the foregoing resolution is a true and
accurate copy of a resolution adopted by the Oakland County Board of Commissioners on March 6, 2014,
with the original record thereof now remaining in my office.
In Testimony Whereof, I have hereunto set my hand and affixed the seal of the County of Oakland at
Pontiac, Michigan this 6th day of March 2014.
)97Xer "Awe_
Lisa Brown, Oakland County