HomeMy WebLinkAboutResolutions - 2023.01.26 - 37843
AGENDA ITEM: Waive Interest and Fees for Qualifying Taxpayers from March 1, 2023 - April 30,
2023 23-5
ITEM CATEGORY: Resolution
COMMITTEE MEETING: Board of Commissioners
DATE: Thursday, January 26, 2023 6:21 PM - Click to View Agenda
ITEM SUMMARY SHEET
DEPARTMENT SPONSORED BY
Treasurer's Office Gwen Markham
INTRODUCTION AND BACKGROUND
Many Oakland County taxpayers rely on refund checks from the Homestead Property Tax Credit
they receive from the State of Michigan as a part of their Michigan Income Tax refund to pay their
current year property taxes. MCL 211.44(3) allows a local unit of government to waive penalty and
interest for eligible taxpayers who apply by Feb 15th to have their summer tax bill deferred without
penalty. MCL 211.59(3) allows the County Board of Commissioners to also waive any interest, fee
or penalty for eligible taxpayers through April 30 on their delinquent taxes.
BUDGET AMENDMENT REQUIRED: No
Committee members can contact Michael Andrews, Policy and Fiscal Analysis Supervisor at
248.425.5572 or andrewsmb@oakgov.com, or the department contact persons listed for additional
information.
CONTACT
Robert Wittenberg, County Treasurer
Jody DeFoe, Chief Deputy Treasurer
wittenbergr@oakgov.com, defoej@oakgov.com
ITEM REVIEW TRACKING
Gwen Markham, Created/Initiated - 1/26/2023
David Woodward, Board of Commissioners Approved - 1/26/2023
Hilarie Chambers, Executive's Office Approved - 1/28/2023
Lisa Brown, Clerk/Register of Deeds Final Approval - 2/2/2023
AGENDA DEADLINE: 01/26/2023 7:06 PM
COMMITTEE TRACKING
2023-01-18 Finance - Recommend to Board
2023-01-26 Full Board - Adopted
ATTACHMENTS
None
January 26, 2023
RESOLUTION #2023-2470 _ 23-5
Sponsored By: Gwen Markham
Treasurer's Office - Waive Interest and Fees for Qualifying Taxpayers from March 1, 2023 -
April 30, 2023
Chair and Members of the Board:
WHEREAS the Treasurer's Office is requesting approval to waive interest and fees for certain
qualifying taxpayers from March 1, 2023 - April 30, 2023; and
WHEREAS pursuant to MCL 211.44(3), a local unit of government may waive penalty and interest for
eligible taxpayers; and
WHEREAS eligible taxpayers are defined in Section 211.44(3) as “a senior citizen, paraplegic,
quadriplegic, hemiplegic, eligible serviceperson, eligible veteran, eligible widow or widower, totally
and permanently disabled person, or blind person,” and
WHEREAS provided a taxpayer has not received the credit before February 15, a written claim must
be made by that date with the local unit treasurer pursuant to Section 211.44(3); and
WHEREAS Section 211.59(3) allows the County Board of Commissioners to also waive any interest,
fee or penalty for eligible taxpayers through April 30; and
WHEREAS some qualified taxpayers may not receive their Homestead Property Tax Credit checks in
time to make their property tax payments at their city or township; and
WHEREAS the waiver of County interest and fees through April 30, 2023 will have minimal impact on
General Fund revenues.
NOW THEREFORE BE IT RESOLVED that the Oakland County Board of Commissioners hereby
authorizes the Oakland County Treasurer to waive all County interest and fees (for the 2021 property
tax collections) through April 30, 2023, for eligible taxpayers who have qualified at their city or
township for a local exemption under Section 211.44(3).
BE IT FURTHER RESOLVED that the County Treasurer is hereby authorized to notify by mail those
who are eligible for this exemption pursuant to Section 211.44(3) of Michigan Compiled Laws.
BE IT FURTHER RESOLVED that no budget amendment is required.
Chair, the following Commissioners are sponsoring the foregoing Resolution: Gwen Markham.
Date: January 26, 2023
David Woodward, Commissioner
Date: January 28, 2023
Hilarie Chambers, Deputy County Executive II
Date: February 02, 2023
Lisa Brown, County Clerk / Register of Deeds
COMMITTEE TRACKING
2023-01-18 Finance - Recommend to Board
2023-01-26 Full Board - Adopted
VOTE TRACKING
Motioned by Commissioner Robert Hoffman seconded by Commissioner Yolanda Smith Charles to
adopt the attached Resolution: Waive Interest and Fees for Qualifying Taxpayers from March 1, 2023
- April 30, 2023.
Yes: David Woodward, Michael Spisz, Penny Luebs, Karen Joliat, Christine Long, Robert
Hoffman, Philip Weipert, Gwen Markham, Angela Powell, Marcia Gershenson, Janet Jackson,
Gary McGillivray, William Miller III, Yolanda Smith Charles, Charles Cavell, Brendan Johnson, Ajay
Raman (17)
No: None (0)
Abstain: None (0)
Absent: (0)
Passed
ATTACHMENTS
None
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
January 26, 2023, 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 Circuit Court at
Pontiac, Michigan on Thursday, January 26, 2023.
Lisa Brown, Oakland County Clerk / Register of Deeds