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HomeMy WebLinkAboutResolutions - 2006.09.21 - 28317MISCELLANEOUS RESOLUTION #06186 September 21, 2006 BY: Finance Committee, Chuck Moss, Chairperson IN RE: BOARD OF COMMISSIONERS - 2006 COUNTY GENERAL FUND PROPERTY TAX AND PARKS AND RECREATION TAX RATES To the Oakland County Board of Commissioners Chairperson, Ladies and Gentlemen: WHEREAS the County has a fixed millage rate of 5.26 mills (voter approved 8/8/78) and a voter approved (8/8/00 - Term 2002-2011) 0.2500 mill for Parks and Recreation; and WHEREAS the Huron-Clinton Metro Parks Authority has requested the County to apportion a 0.25 mill property tax rate; and WHEREAS Michigan Law (MCL 211.34d(16) permanently reduced the County's Maximum Allowable Tax Rate to the 2006 "Headlee" rollback (Article 9, Section 31 of the Michigan Constitution) tax rate of 4.2240 mills, a Parks and Recreation maximum allowable tax rate of 0.2415 mill and a Huron-Clinton Authority maximum allowable tax rate of 0.2146 mill; and WHEREAS Public Act 42 of 1995, "Truth in Budgeting" Act, allows the County Board of Commissioners to hold a single public hearing as a prerequisite to both approval of the Property Tax Levy and Budget adoption, if the recommended property tax rate necessary to support the ensuing year's operating budget is included in the General Appropriations Act; and WHEREAS the Board of Commissioners, upon the recommendation of the County Executive, adopted Miscp..11pnenns Resolution #98217 establishing a 1998 County Property Tax rate of 4.1900 mills, 0.34 mills less than the Maximum Allowable Tax Levy as constrained by State law, equivalent to a total tax reduction of $10.7 million in 1998, the tax rate of 4.19, unchanged for tax years 1999 through 2005, has resulted in total tax reduction of $9.6 million in 1999, and $7.9 million in 2000, $6.5 million in 20C1, $5.0 in 2002, $3.7 million in 2003, $2.6 million in 2004, and $2.0 million in 2005 respectively, for an eight-year total taxpayer savings of $48.0 million; and WHEREAS the County Executive recommends that the County 2006 tax rate be set at 4.1900 mills, the same since 1998, 0.034 mill below the Maximum Allowable Tax Levy as constrained by State law, equivalent to a tax reduction of $2.1 million, without jeopardizing the County's ability to deliver quality public services; and WHEREAS the Finance Committee recommends that the 2006 County General Fund Property Tax rate be set at 4.1900 mills, 0.034 mill below the maximum allowable tax rate; the Oakland County Parks and Recreation Tax rate be set at 0.2415 mill, the maximum allowable tax rate; and the Huron-Clinton Metro Park Authority Tax rate be set at 0.2146 mill, the maximum allowable tax rate; and WHEREAS $260,339,038 is the estimated amount of the Fiscal Year 2007 County General Fund Budget to be raised by taxation based on the 2006 Taxable Value of all property located in Oakland County ($62,133,415,000) at the recommended rate of 4.1900 mills, together with the voted 0.2415 mill for Parks and Recreation of $15,005,220 and the 0.2146 mill for the Huron-Clinton Authority of $13,333,831. NOW THEREFORE BE 17 RESOLVED that each Supervisor of the various townships and Assessing Officers of the several cities of Oakland County are authorized and directed to spread on their respective township or city tax rolls for the year 2006 the following tax rates to be applied to the 2006 Taxable Value of all property located within their respective jurisdictions: 2006 County Voted for Huron-Clinton General Property Tax Levy Parks & Recreation Park Authority 4.1900 Mills 0.2415 Mill 0.2146 Mill Chairperson, on behalf of the Finance Committee, I move adoption of the foregoing resolution. FINANCE COMMITTEE 4Jr/ FINANCE COMMITTEE Motion carried on a roll call vote with Coulter absent. REPORT (MISC. 106186) September 21, 2006 BY: Finance Committee, Chuck Moss, Chairperson IN RE: FISCAL YEAR 2007 AND FISCAL YEAR 2008 PARKS AND RECREATION BUDGET To the Oakland County Board of Commissioners Chairperson, Ladies and Gentlemen: The Finance Committee reports with the recommendation that the attached Fiscal Year 2007 and Fiscal Year 2008 Parks and Recreation Budget be incorporated into the Finance Committee FY 2007 and FY 2008 Recommended Budget. Chairperson, on behalf of the Finance Committee, I move acceptance of the foregoing report. FINANCE COMMITTEE FINANCE COMMITTEE Motion carried unanimously on a roll call vote with Coulter absent. JAMES J. BRESCIAMI, Dircror DAVID C. MOILANEN, Deputy Director DAVI p L. WAHL, Controller GREGORY J. ALMAS, Secretary HURON-CLINTON RECEIVED AUG 16 2006 August 14, 2006 1-TDD TO --1-6:544 cao 13000 High Ridge Drive • BrigtP,:on, Michigan 48114-9058 ' Telephone: (810) 227-2757 or 1-800-47-PARKS • Fax: (810) 227-8610 Web Site: www. metroparks corn • E-Mail: Mail@metroparks.com METROPOLITAN AUTHORITY Administrative Offices COMMISSIONERS WILLIAM E. KREGER, Chairman JOHN C. HERTEL, Vice Chairman HARRY E. Lt.t it Treasure.r ROBERT W. MARANS ANTHONY V. MARROCCO PETER S. WALTERS JAMES YOUNG RE: 2006 Huron-Clinton Metropolitan Authority Tax Levy As is cur usual custom at this time of the year, we are advising of the ad valorem tax for the Huron-Clinton Metropolitan Authority. The levying of these taxes is required by State of Michigan Act 147 of the Public Acts of 1939 Section 7. This levy has been computed in accordance with the provisions of Act 35 of the Public Acts of 1979 (Headlee Amendment) which amended Section 211.34 (d) of the Compiled Laws of 1970. We are providing your County with Form L-4029 the Millage Tax Rate Request Report for the County Board of Commissioners. The Authority is a five-county (multi-District) taxing jurisdiction authorized to levy our mO.11age on the December tax hills. Our Millage Reduction Factor (MRF) is calculated over the entire five counties. For the 2006 levy the Authority is subject to a Millage Reduction Fraction of 1.0000. This rate is then applied to our 2005 permanently reduced maximum mil:age of .2146 mills, yielding a 2006 permanently reduced millae rate of .2146. Accordingly, we are requesting you to levy .2146 mills for Metropark development and operations with the December 2006 tax bills. For your information, this will produce a levy of $13,333,830.91 based on a final 2006 Oakland Taxable Value of $62,133,415,235. If there are any communities in your county that prepare their own tax bills, we kindly request that a copy of this L-4029 form is forwarded to them so they can include the H.C.M.A. levy on their December l st tax bills. If you are unable to forward the L-4029 form, please advise us so we can contact those communities directly. At this time, it is still unclear whether H.C.M.A. will continue to receive Single Business Tex/Inventory Reimbursement dollars. Therefore, references to the Single Business Tax/Inventory Reimbursement revenue has been excluded from this We kindly ask that this matter be given the proper. in October. Thanking you in questions or a need for at Your County Board advance for additional of Commissioners Apportionment meeting your cooperation. Should there be any formation, please contact the undersizned. David L. Wahl, Con:-3 1 7- A 'FIVE COUNTY RECREATION AUTHORITY SERVING LIVINGSTON, MACOMB, OAKLAND, WASHTENAW AND WAYNE COUNTIES , DELHI • D'ECTER -HURON• !-!UDSC',N MILS • H.L;RON MEADOWS • INDIAN STRINGS • KENSINGTON • L_AKE ERIE LDWER HURON • METRO EEACH • CAKWOODS • STOW CREEK • WILLOW • AND WOLLDTT MILL METROPARKS Penalty for non-filing is provided under MCL Sec 211.119. L-4029 Dale flare Fype_Name Uregory J. Almas - -- Type flame William E. Kreger 8/10/2006 8/10/2006 Michigan Deparlment of Tfeasury 11115 loin, is issiiefl tinder sully-30y of MCI_ S...rtiOnR 211 24e, 614 (Rev 7 (16) 211 (i and 21 I 34d Filing is InwIdalory; Penalty applie, 2006 Tax Rate Request (This form must be completed and submitted 011 or before September 30, 2)106) MII LAG[ REQUEST REPOR I 10 C0UN1Y f3OARD OF COMMISSI0NrRS Courtly I. Oakland 17006 I- r+,.able Value of ALL Propeilies in the Unit as of 5 2206. 62,133,415,235 Local Government Unit 'For LOCAL School Ilislricts: 2006 Taxabie Value of Non.liomestead and Non-Qualified Agricultural .Httion.EliniOn Metropolitan Authority_ You must complete this form for each unit of government for which a property tax is levied 1 he following tax rates have been authorized for levy on the 2006 tax roll. (1) (2) (3) (4) (5r ORIGINAL. 10. County Cleitc(s) COPY 10: Equalization 0epartmeht(s) COPY 10: Each township ot city clenk PLEASE READ THE INSTRUCTIONS ON THE REVERSE SIDE CAREFULLY. (11) (12) ilproperlies if a millage is Levied Againsi Them. ((3) (7) (8) (9) (10) Morose Ilf Source -MillagO -- Act 147 of Public Cap Impr. Act of 1939 & Operations Sec. 211.34 2005 2000 2000 Tr 011) in Miliage Rate Current Year Millage Rate Assessing or Millage Millarie Pnul innerilly "I leadlee" Permanently Equalization Maximum Requested Requested Reduced I ry Millage Reduced by Millacie Allowable to Ire to Ire MCI 211 344 R.ectudion MC). 211.344 Rollback Millage 1. evied I nvir>11 _ .. _ 1 -r ar.-..tiori July 1 I )pc I . . _ ., .. Fraction "Ileartlee" "tleudiee" 11/40 0.2500 0 2146 1.0000 0.2146 1.0000 0.2146 N/A 0.2146 None OriginA Mill aqo At ill lori7efl ha In of by Floctror n, Election Charier , f-xpira tiori I );rte of Mill ago Atl'hurized 1Date - CI Controller repared by Felephone Number 810-227-2757 ITille of Prepafer As the representatives for the local government unit named above, we certify that these requested tax levy rates have been reduced, if necessary to comply with the state com:Aitution (Article 9, Section 31), and that the requested levy rates have also been reduced, if necessary, to comply with MCL Sections 211.24e, 211 34 and, for LOCAL school districts which levy a Supplemental (I fold Harmless) Millage, 380 1211(3). Ei Clerk IA Secretary Chairperson 1.1 President rSicriattr 0„. rela;Z Under Truth on Taxation, 11/7CI Section 2 I I.24e, the goverciIng body may decide in levy a rate which will not exceed the maximum authorizecf tale allowed in column 9 The requirements of MGL 211.24e must be met ptior In levying an opetaling levy which is latyer than the base tax rate but not in' grit than the rale in co/nnin g ** IMPORTANT: See instniotions on the reverse side legaiding where to find tire miliage rate used in column (5). OAKLAND COUNTY, MICHIGAN 2006 BUDGET 2006 TAX RATE COMPUTATION Several State statutes impact the property tax rate computation and setting of the County's Ad Valorem Property Tax Rate, including: • The "Headlee" constitutional tax limitation amendment/P.A. 532 of 1978, adding section 211.34d of the Michigan Compiled Laws, subsequently amended. • The "Truth in Equalization" Act, P.A. 213 of 1981, amending section 211.34 of the Michigan Compiled Laws. • The "Truth in Taxation" Act, P.A. 5 of 1982, adding section 211.24e of the Michigan Compiled Laws, subsequently amended, which is further impacted by Convention Facility and Cigarette Tax Distributions. • P.A. 40, P.A. 41 and P.A. 42 all of 1995 which set forth the Public Hearing requirements for local units of government regarding budget adoption and property taxation to support budget appropriations. A capsule statement of the purpose of each statute as well as the computation of any related rollback fractions are provided in the attached Schedules I, II, III, IV and V. Prior to 1994 "Headlee" and the "Truth in Equalization" rollbacks were compound reductions based on the County's maximum authorized operating levy of 5.26 mills. Since 1995 the calculation of the COMPOUND MILLAGE REDUCTION FRACTION (CMRF) has no longer been required. Because MCL 211.34d (16) states that, starting in 1994, the "Headlee" millage reduction PERMANENTLY reduced the maximum rate(s) authorized by law or charter the current Millage Reduction Fraction (MRF) is all that is required under that section. "Headlee" Rollback Millage Permanently Reduced 2006 Millage Reduction Fraction "Headlee" Authorized Levy "Truth in Equalization" Rollback "Headlee" Authorized Levy 2006 Sec. 211.34 Rollback Fraction Allowable Tax Levy 4.2240 mills 1.0000 4.2240 mills 4.2240 mills 1.0000 4.2240 mills "Truth in Taxation" Rollback The "Truth in Taxation" Base Tax Rate is computed against the millage actually levied in the immediately concluded fiscal year. 2005 Actual Tax Rate 4.1900 mills 2006 Base Tax Rate Fraction 0.9686 2006 Base Tax Rate 4.0584 mills 2006 Adjusted Base Tax Rate mills (See Schedule IV) 1 The Board of Commissioners may levy a millage rate up to the Adjusted Base Tax Rate of 4.0595 mills without holding a Public Hearing. The Board has the further discretion of levying an additional millage rate, up to 4.2240 mills, only after holding a Public Hearing and adopting a separate resolution specifying the Increased Tax Rate (See Page 9 for optional Public Hearing requirements under PA. 42 of 1995). The Board shall not levy a tax rate in excess of the Allowable Tax Levy of 4.2240 mills without a referendum. 2 SCHEDULE I "HEADLEE" COMPUTATION MILLAGE REDUCTION FRACTION (MRF) The "Headlee" Tax Limitation referendum amended Article IX of the Michigan Constitution by adding Section 31 which, in part, specifies: "If the assessed valuation of property as finally equalized, excluding the value of new construction and improvements, increases by a larger percentage than the increase in the General Price Level from the previous year, the maximum authorized rate applied thereto in each unit of Local Government shall be reduced to yield the same gross revenue from existing property, adjusted for changes in the General Price Level, as could have been collected at the existing authorized rate on the prior assessed value." The tax limitation is computed by determining the Millage Reduction Fraction (MRF)* for the current year. P.A. 415 of 1994 changed the formula for calculating the MRF by substituting Taxable Value (TV) for State Equalized Value (SEV). The Millage Reduction Fraction is not permitted to exceed 1.0000. The new formula is computed as follows: (2005 Total Taxable Value - Losses) X Inflation Rate (2006 Taxable Value Based on SEV- Additions) (55,862,866,940 — 765,832,069) X 1.033** (62,133,415,235 - 2,151,127,448) 2006 MILLAGE REDUCTION FRACTION = 2005 MRF = 1.0000 = 1.0000 *** • * - P.A. 539 of 1982, effective March 30, 1983, changed the formula for computing the MRF by subtracting losses from the numerator rather than adding losses to the denominator. This makes the computation consistent with the formula used for "Truth in Taxation". • ** - 2002 increase of 1.5% in the Inflation Rate reported by the United States Department of Labor. • *** - P.A. 145 of 1993, amended Section 211.34d(7), specifying that "For each year after 1993, a millage reduction fraction shall not exceed 1.0000". 3 62,133,415,235 62,133,415,235 = 1.0000 SCHEDULE II "TRUTH IN EQUALIZATION" ROLLBACK FRACTION P.A. 213 of 1981, the "Truth in Equalization" Act, which applies to counties, villages and other taxing authorities (other than Cities, Townships and School Districts) amended Section 211.34 of the Michigan Compiled Laws so that the taxing jurisdiction would be restricted to an operating levy based on that unit's authorized valuation total rather than a full levy based on the State Equalized Valuation. The Act restricts the County to a levy rate for operating purposes which will yield no more revenue on the total State Equalized Valuation (SEV) of the County than the maximum authorized millage rate would have produced if levied on the total County Equalized Valuation (CEV). There is no provision for removal of the "Truth in Equalization" rollback other than by placing a valuation on County property equal to the State equalized level. Starting in 1995, the language of MCL 211.34 results in a different rollback fraction because taxes will be levied against Taxable Value (TV) not State Equalized Value (SEV). The following is the formula for calculating the "Truth in Equalization" rollback starting in 1995: Total Taxable Value Based on CEV for All Classes Total Taxable Value Based on SEV for All Classes = 211.34 Rollback Fraction 2006 SEC. 211.34 ROLLBACK FRACTION = 1.0000 4 SCHEDULE III "TRUTH IN TAXATION" BASE TAX RATE FRACTION (BTRF) P.A. 5 of 1982, the "Truth in Taxation" Act, added Section 211.24e to the Compiled Laws of Michigan which requires that any local unit of government which levied more than one mill in 2003 shall either reduce its 2004 levy rate to compensate for an increased tax base or advertise its intention to increase property taxes and hold a Public Hearing to allow for taxpayer intervention. No more than ten (10) days after the Public Hearing, the governing body may then increase taxes by a vote of its members, provided that in no case can the levy rate exceed the allowable rate which results from the reduction required by the "Headlee" Amendment (Section 211.34d) and the "Truth in Equalization" Act (Section 211.34). It is important to note that the Base Tax Rate that results from application of the "Truth in Taxation" Act is based on the rate actually levied in the concluding fiscal year whereas the "Headlee" and "Truth in Equalization" rollbacks are based on maximum authorized operating rates regardless of the rate which was actually levied in the preceding year. The primary change in the formula beginning in 1995, due to the implementation of "Proposal A", is the incorporation of Taxable Value (TV) rather than State Equalized Value (SEV). The 2006 Section 211.24e Base Tax Rate Fraction is computed as follows: (2005 Total Taxable Value - Losses) (2006 Total Taxable Value Based on SEV Additions) = 2006 BTRF 58,862,866,940 — 765,832,069 62,133,415,235 - 2,151,127,448 2006 BASE TAX RATE FRACTION =0.9686 = 0.9686 5 [7 , %FT SCHEDULE IV CONVENTION FACITIY AND CIGARETTE TAX ACTS CONVENTION FACILITY TAX: P.A. 106 of 1985, the "State Convention Facility Development Act", provides for a tax to be imposed on room accommodations in a qualifying convention hotel located in Wayne, Oakland and Macomb Counties. P.A. 58 of 1998, the "Michigan Liquor Control Code", increases the tax on liquor sold to bar owners or retail outlets for consumption off the premises. The resultant revenues, placed in the Convention Facility Development Fund, are distributed to local governments for use as follows: • Acquiring, constructing, improving, enlarging, renewing, replacing or leasing a convention facility. • Repairing, furnishing and equipping the convention facility. • Refinancing an activity listed above. Counties share in the convention facility tax revenues generated by imposition of these acts when these revenues exceed the debt service requirements for convention facilities, as provided in P.A. 106 of 1985. As a result, Oakland County has received the following amounts since 1988: Year Amount 1988 $ 692,768 1989 $ 17,257 1990 $ 248,441 1991 $ 385,708 1992 $ 465,043 1993 $ 445,745 1994 $ 494,404 1995 $ 881,553 1996 $ 1,117,698 1997 $ 1,580,314 1998 $ 1,743,260 1999 $ 2,051,418 2000 $ 2,487,955 2001 $ 2,873,478 2002 $ 3,277,454 2003 $ 2,819,512 2004 $ 2,808,180 2005 $ 2,927,576 Est. The 2004 actual revenue is $ 61,247 less than the original estimate and therefore must be subtracted from the 2005 estimate of $ 2,927,576 for purposes of computing the total ($ 2,866,328) Convention Facility/Liquor Tax component of the 2004 "Truth in Taxation" adjusted base rate. 6 ..AeliFT P.A. 2 of 1986 amends the "Truth in Taxation" law to require counties reduce their base tax rate by the estimated revenues (adjusted for the difference between prior year estimate and actual) distributed under PA. 106 of 1985. Counties may follow the "Truth in Taxation" Public Hearing process to use the revenues for increased spending, however, 50% of the revenue not used to reduce the millage rate is required to be used for substance abuse programs. CIGARETTE TAX: P.A. 327 of 1993, the "Tobacco Products Tax Act", provides for the levy of taxes on the sale of tobacco products. The resultant revenue, placed in the Health and Safety Fund, is distributed as follows: • 25% is distributed for indigent volume adjusters for hospitals within the Medicaid program. • The first $ 16,000,000 of the remaining 75% is distributed to a county that received a loan under the emergency municipal loan act to the extent necessary to satisfy obligations of a county. • The balance is distributed among the remaining counties based upon ratios tied to the most recent census. The State Department of Treasury originally estimated that 82 Michigan counties, excluding Wayne County, would share 5.3 % of cigarette tax revenue (approximately $ 17,000,000) on a per capita basis using the decennial federal census figures. As a result, Oakland County has received the following amounts since 1989: Year Amount 1989 $ 2,335,583 1990 $ 2,194,033 1991 $ 2,210,837 1992 $ 2,078,173 1993 $ 2,006,736 1994 $ 1,604,090 1995 $ 1,258,810 1996 $ 994,709 1997 $ 1,144,903 1998 $ 767,028 1999 $ 921,107 2000 $ 1,176,549 2001 $ 926,520 2002 $ 993,127 2003 $ 678,099 2004 $ 718,165 2005 $ 746,602 Est. 7 224,278,633 55,986,490,872 0.0040595 X 1,000 ----- 4.0595 mills , L FT The 2003 actual revenue is $ 96,625 more than the original estimate and therefore must be added to the 2005 estimate of S 746,602 for purposes of computing the total ($ 843,227) Cigarette Tax component of the 2004 "Truth in Taxation" adjusted base tax rate. P.A. 264 of 1987 requires a county further reduce its base tax rate for "Truth in Taxation" purposes by the estimated cigarette tax revenues (adjusted for the difference between prior year estimate and actual). The cigarette tax revenue, to the extent not used to reduce the counties millage rates, must be used for the following purposes: • 12/17 of the distribution to the County Health Department for public health prevention programs and services. This distribution is in addition to and is not intended as a replacement for any state or county payments to these health departments. • 5/17 of the distribution shall be used for one (1) or more of the following: Operation, maintenance or expansion of an existing county jail or juvenile facility; for acquisition, construction and equipping of a new jail or juvenile facility; or for court operations. Total 2004 Taxable Value 55,986,490,872 Unadjusted Base Tax Rate 0.0040722* Unadjusted Revenue Base $ 227,988,188 Less Convention Facility Tax Revenue 2,866,328 Less Cigarette Tax Revenue 843.227 Adjusted Revenue Base $ 224,278,633 Adjusted Revenue Base Total Taxable Value = Adjusted Base Tax Rate 2005 ADJUSTED BASE TAX RATE = 4.0595 mills * 0.0040722 X 1,000 = 4.0722 mills 8 SCHEDULE V PUBLIC HEARING REQUIREMENTS FOR LOCAL UNITS OF GOVERNMENT P.A. 40 of 1995 - Budget Hearings for Local Government This act amends the law that requires local governments hold a Public Hearing on their proposed budget and give notice of the budget hearing by publication in a newspaper of general circulation at least six (6) days before the hearing. The act specifies that the notice shall include the time and place of the hearing and state the place where a copy of the budget is available for public inspection. The notice must also include the following statement printed bold faced in 11-point type: "THE PROPERTY TAX MILLAGE RATE PROPOSED TO BE LEVIED TO SUPPORT THE PROPOSED BUDGET WILL BE A SUBJECT OF THIS HEARING." P.A. 41 of 1995 - Truth in Budg.eting Act The Uniform Budgeting Act (Section 16) has been amended to require that the General Appropriations Act adopted by the legislative body of a local unit of government must set forth the total number of mills of Ad Valorem property taxes to be levied and the purposes for which the millage is to be levied. This subsection is known as and may be cited as the "TRUTH IN BUDGETING ACT". P.A. 42 of 1995 - Notice and Public Hearing Requirements This act specifies that if the taxing unit COMPLIES WITH SECTION 16 of the Uniform Budgeting Act, P.A. 2 of 1968, as amended (Section 141.436), it need not comply with the notice and public hearing requirements of the "Truth in Taxation" section of the General Property Tax Laws and is exempt from holding a "Truth in Taxation" Public Hearing. N\BudgetlBudgetProcess\taxrateMRbackup.doc 9 Metre. rmil of Trowary. e'II !County OAKLAND ti.ocal Government Unit COUNTY OF OAKLAND 0.: [Dale L-4029 This bomb' Inuid In:kr wimp* d \cat 211.24., 21131 aril Itt.24d. Mina Is nuindaftry. ORIGINAL TO: County Clerk(s) COPY TO: Equalization Department(s) COPY TO: Each township or city clerk 2099 TAX RATE REQUEST ablg *Inn must be completed and evernited on a before Septecaber 30,2001% cz% . •.• , • f". 0,1 167 r .1'1 P1.1 *1_ -i-V1 rart1,14nN Fam- r-ci;11 liSO IIRt1411L1111110 THE REVERSE SIDE CAREFULLY 12006 Taxable Valve or ALL. Props*/ le Via Unit as of 5-23-06 62,133,415,236 For LIMALidi• on caries:1r NOV [made Vika cl Nartionosibild and lb a-Clutinad JAVAnutrol1Prtcsstes If a (mans Et Laced Pyillnal Mint 1 I LC) cø cJ 1=4 Cr) You must complete this form for each unit of government for which a property tax Is levied. Penally for non-filing Is provided under MCI Sec 211.119. (1) (2) (3) (4) Pi** (6) CO 00 (9) (10) (11) (12) Sec 211.34 2006 2006 2006 Truth in Original Miflage Role Current Year Milfage Rate Assessing or Millage linage Millage Permanently "Headlee" Permanently Equalization MaxImun Requested Requested Expiration Authorized Reduced by Wage Reduced by Mirage Allowable to be to be Date of Purpose of Date ot by Election. MCL 211.34d Reduction MCI 211.34d Rollback Millage Levied Levied Milne Source Mega Election Charter, etc. "Heat:lee Fraction lieacilee" Fraction Levy July 1 Dec. 1 Authorized Ci Voted Operating paroaria 5.2600 4.2240 1.0000 4.2240 topero 4.2240 2.8000 1.3900 = Voted Parks & Rec 00108100 0.2500 0.2415 1.01300 0.2415 1.0000 0.2415 12/31111 Prr.inved bv Telephone Umber Ma cr Pmaser As the representatives tar the local govemment unit named above, vie certify that these requested lax tevy rates have been reduced, If necessary to comply with the state constitution (Article 9, Salton 31). and that the requested levy roles have also been reduced. If necessary, to comply whh MCI Sections 211.24a and 211.34. and, tor LOCAL Scheel rfistricts which levy s Supplemental (Held Harmless) Matto, 3130.1211(3). • — AIIIP / Type Name if 1"/ 4/./.41.-' /2.-4,17-01 1q. r, - ) Se r,..) o ''' di-‘ o 4, • f 7 B . & Type Name et L4— 6 ut 44_ Ft iz. to 7-da... . Dale ';L( ri 6, AL - - V • Under Truth in Taxation. MCI. Section 211.24s, the governing body may dedde to levy a rate whkh will not exceed the minimum authortced rats Wowed in column EL The requiremenW al MCL 211,24a niusI be met prior to levying an operattno levy which is larger then the bees ILOC rate but not lamer than the rote in colonic% 6. " IMPORTANT: See instruettatte on the reverse side regarding where to find the 'village rate used In column (5). rd Cleric EI Secretary of Chairperson 0 President Michigan Department er Treasury WWI (Rev. ame) rrg — _ . . TY) I PLFASE READ THE INSTRUCTIONS ON -vs • ••••• ••••• 22_7 • Telephone Number 610-227-2757 TItle et Preparer Controller Date 6/101200B This Nan W Wined codes eel icrity of MEL Seceong 211 lite. Zt 1.34 end 711.34d. Fifinu t mandatory: : . auu submitted oil or before September 30, MO ORIGINAL TO; r.-;iril, Clerk(ei . _ COPY TO: Each township or city uteri; MILEAGE REQUEST REPORT TO COUNTY BOARD OF COMMISSIONERS You must complete this farm tor each unit of government for which a property lax is levied. Penalty for non-filing is provided under MCL Sec 211.119, I CAREFULLY. The following lax rates have been authorized For levy on the 20X16 lax roll. (1) (2) (3) (4) (5)" , Of (7) (6) (9) (10) (11) 112) .. , • Sec. 211.34 2005 20118 2008 Truth in OilgInnl Millage Rate Current Year MIllage Rain Assessing-or Mlitage Millage Maga Permanently "Hear:flee" Permanently Equalization Maximum Requested Requested Expiration Authorized Reduced by Millage. Reduced by Malawi Allowable in be lo be Dale at .1 Purpose of Date of by Reckon, MC L 211.34d Reduction MCI 211.34d Rollback MIllage Levied levied Millege Source millaou Election Charier, efc. -Irleatifee" _ Fraction "Headlee (-faction Levy ' July 1 Dec. 1 Aulttor iced Act 147 of Public Cap Impr. Act et 1939 & Operatiens 11140 0.2500 - 0.2146 t0000 0.2.146 1.0000 0.2146 N/A 0.2146 None Ftely (toast of e-aa, uiTt. Oakland Lecal Government Use Hrersn rtlintrsrs A . . FG( LaCAL Schott Eilalrlols:2fille rezable Value et Ilen-Hca 62,133,415,235 — - • -" Lecal Government Use !For LaCAL Schott bleiricts:8011 rezable Value et Ilen-licinadeed and Non-Quelified Amicultumill Li •Cr t=) in C=t Co cJ cer -L s As the represenlattrjes tor the local government unit named above, vie certify that these requested tax levy rates have been reduced, it necessary to comply with the Slate conolltutfon (Article 9, Section 31), and that the requested levy rates have also been reduced, necessary, to comply with MCL Sections 211.24e, 211_34 arid, for LOCAL school districts Web* levy a Supplemental (Hold Harmless) Malaga, 380.1211(3). Preskt mit • * Under Truth in Taxation, 111CL Section 211.24e, the governing body may decide to levy a rate which will not exceed (he maximum futhorized rate allowed in column 0. The requirements of !.IL 211.24e Trim: be met prior to levying en operating levy eifficb Is larger than the base fez rate but root tamer Men the rate in column P. " IMPORTANT: See Instructions on the reverse side regarding where le find the Treillage rate used in column (5). v p • r Li Clerk s 13CretarY ag Chalmers Chairperson Sign3t:00 I 4111 • Ittinengory J. Almas bale 6110/2006 - ' i f 4i) 4 , Type name Clete Winiam E. Kreger 8/10/2006 . — Resolution #06186 Moved by Moss supported by Rogers the resolution be adopted. Discussion followed. September 21, 2006 Moved by Woodward supported by Zack the resolution be amended to add a BE IT FURTHER RESOLVED paragraph to read as follows: BE IT FURTHER RESOLVED that each Supervisor of the various townships and Assessing Offices of the several cities of Oakland County are authorized and directed to spread on their respective township or city tax rolls for the year 2007 the following tax rates to be applied to the 2007 Taxable Value of all property located within their respective jurisdictions: 2007 Voted for Huron-Clinton General Property Tax Levy Parks and Recreation Park Authority 4.1481 Mill 0.2415 Mill 0.2146 Mill Discussion followed. Commissioner Moss moved to call the question. Chairperson Bill Bullard, Jr., declined the motion to call the question, because there were still Commissioners who had wished to comment prior to Commissioner Moss making the motion. Discussion followed. Commissioner Middleton as a "point of clarification" asked if the amendment to be voted on would be 4.1062 Mill or 4.1481 Mill for the 2007 General Property Tax Levy. Commissioner Woodward clarified that it would be 4.1481 Mill. Vote on Woodward's amendment: AYES: Melton, Nash, Suarez, Woodward, Zack, Coleman, Coulter, Gershenson, Gregory, Hatchett. (10) NAYS: Jamian, KowaII, Long, Middleton, Molnar, Moss, Palmer, Patterson, Potter, Rogers, Scott, Wilson, Bullard, Crawford, Douglas. (15) A sufficient majority not having voted in favor, the amendment failed. Moved by Moss supported by Rogers the Finance Committee Report be accepted. A sufficient majority having voted in favor, the report was accepted. Vote on resolution: AYES: KowaII, Long, Melton, Middleton, Molnar, Moss, Nash, Palmer, Patterson, Potter, Rogers, Scott, Suarez, Wilson, Woodward, Zack, Bullard, Coleman, Coulter, Crawford, Douglas, Gershenson, Gregory, Hatchett, Jamian. (25) NAYS: None. (0) A sufficient majority having voted in favor, the resolution was adopted. STATE OF MICHIGAN) COUNTY OF OAKLAND) I, Ruth Johnson, 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 September 21, 2006, 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 21st day of September, 2006. Ruth-Ithilsefl, County Clerk