HomeMy WebLinkAboutResolutions - 2023.05.11 - 38198
AGENDA ITEM: Approval of 2023 County Tax Levies
DEPARTMENT: Management and Budget
MEETING: Board of Commissioners
DATE: Thursday, May 11, 2023 6:00 PM - Click to View Agenda
ITEM SUMMARY SHEET
COMMITTEE REPORT TO BOARD
Resolution #2023-2818 _ 23-81
Motion to adopt the attached suggested resolution.
ITEM CATEGORY SPONSORED BY
Resolution Gwen Markham
INTRODUCTION AND BACKGROUND
Resolution to authorize 2023 county tax levies for General Operating, Parks and Recreation, and
Public Transportation activities.
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
Kyle Jen, Director Management & Budget-APP
ITEM REVIEW TRACKING
Gwen Markham, Board of Commissioners Created/Initiated - 5/16/2023
David Woodward, Board of Commissioners Approved - 5/16/2023
David Coulter, Executive's Office Approved - 5/16/2023
Lisa Brown, Clerk/Register of Deeds Final Approval - 5/16/2023
AGENDA DEADLINE: 05/11/2023 6:00 PM
ATTACHMENTS
1. County 2023 L4029 DRAFT
COMMITTEE TRACKING
2023-05-03 Finance - Recommend to Board
2023-05-11 Full Board - Adopted
Motioned by: Commissioner Angela Powell
Seconded by: Commissioner Robert Hoffman
Yes: David Woodward, Michael Spisz, Michael Gingell, Penny Luebs, Karen Joliat, Kristen
Nelson, Christine Long, Robert Hoffman, Philip Weipert, Gwen Markham, Angela Powell, Janet
Jackson, Gary McGillivray, William Miller III, Yolanda Smith Charles, Charles Cavell, Brendan
Johnson, Ajay Raman (18)
No: None (0)
Abstain: None (0)
Absent: Marcia Gershenson (1)
Passed
May 11, 2023
RESOLUTION #2023-2818 _ 23-81
Sponsored By: Gwen Markham
Management and Budget - Approval of 2023 County Tax Levies
Chair and Members of the Board:
WHEREAS Oakland County voters have approved three County property tax levies: a levy to support
Oakland County Operating activities approved on August 8, 1978; a levy to support Oakland County
Parks and Recreation activities approved on November 3, 2020; and a levy to support Oakland
County Public Transportation activities approved on November 8, 2022; and
WHEREAS these levies are consistent with Michigan Law (MCL 211.34d), the "Headlee
Amendment"; and
WHEREAS no “Headlee” rollback is required for 2023 due to adjusted growth in total county taxable
value being lower than the applicable Inflation Rate Multiplier published by the Michigan Department
of Treasury; and
WHEREAS the maximum allowable tax rates for 2023 are therefore the same as those for 2022:
3.9686 mills for Operating, 0.3431 mills for Parks and Recreation, and 0.9500 mills for Public
Transportation; and
WHEREAS after taking into account tax increment financing offsets and estimated delinquent taxes,
those millage rates are estimated to generate approximately $289.1 million to support fiscal year
2023 Operating activities, $25.0 million to support fiscal year 2024 Parks and Recreation activities,
and $69.2 million to support fiscal year 2024 Public Transportation activities;
NOW THEREFORE BE IT RESOLVED that Supervisors of the various townships and Assessing
Officers of the various cities of Oakland County are authorized and directed to spread on their
respective township or city tax rolls for the 2023 July levy, a tax rate of 3.9686 mills for Oakland
County Operating activities, to be applied to the 2023 Taxable Value of all property located within
their respective jurisdictions.
BE IT FURTHER RESOLVED that Supervisors of the various townships and Assessing Officers of
the various cities of Oakland County are authorized and directed to spread on their respective
township or city tax rolls for the 2023 December levy, a tax rate of 0.3431 mills for Oakland County
Parks and Recreation activities and a tax rate of 0.9500 for Oakland County Public Transportation
activities, to be applied to the 2023 Taxable Value of all property located within their respective
jurisdictions.
BE IT FURTHER RESOLVED that the Oakland County Board of Commissioners authorizes
execution of the Michigan Department of Treasury L-4029 2023 Tax Rate Request form by signature
of the Chairperson of the Board of Commissioners.
BE IT FURTHER RESOLVED that updated revenue estimates based on these levies will be
incorporated into the County budget as part of the FY 2024-2026 budget process.
Chair, the following Commissioners are sponsoring the foregoing Resolution: Gwen Markham.
Date: May 16, 2023
David Woodward, Commissioner
Date: May 16, 2023
David Coulter, Oakland County Executive
Date: May 16, 2023
Lisa Brown, County Clerk / Register of Deeds
COMMITTEE TRACKING
2023-05-03 Finance - Recommend to Board
2023-05-11 Full Board - Adopted
Motioned by Commissioner Angela Powell seconded by Commissioner Robert Hoffman to adopt the
attached Resolution: Approval of 2023 County Tax Levies.
Yes: David Woodward, Michael Spisz, Michael Gingell, Penny Luebs, Karen Joliat, Kristen Nelson,
Christine Long, Robert Hoffman, Philip Weipert, Gwen Markham, Angela Powell, Janet Jackson,
Gary McGillivray, William Miller III, Yolanda Smith Charles, Charles Cavell, Brendan Johnson, Ajay
Raman (18)
No: None (0)
Abstain: None (0)
Absent: Marcia Gershenson (1)
Passed
ATTACHMENTS
1. County 2023 L4029 DRAFT
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 May
11, 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, May 11, 2023.
Lisa Brown, Oakland County Clerk / Register of Deeds
ORIGINAL TO: County Clerk(s)
Michigan Department of Treasury COPY TO: Equalization Department(s)L-4029
614 (Rev. 1-23)COPY TO: Each township or city clerk
2023 Tax Rate Request (This form must be completed and submitted on or before September 30, 2023)
MILLAGE REQUEST REPORT TO COUNTY BOARD OF COMMISSIONERS Carefully read the instructions on page 2.
This form is issued under authority of MCL Sections 211.24e, 211.34 and 211.34d. Filing is mandatory; Penalty applies.
County(ies) Where the Local Government Unit Levies Taxes 2023 Taxable Value of ALL Properties in the Unit as of 5-22-2023.
OAKLAND
Local Government Unit Requesting Millage Levy For LOCAL School Districts: 2023 Taxable Value excluding Principal Residence, Qualified Agricultural, Qualified Forest, Industrial
OAKLAND COUNTY Personal and Commercial Personal Properties if a millage is levied against them.
You must complete this form for each unit of government for which a property tax is levied. Penalty for non-filing is provided under MCL Sec 211.119.
The following tax rates have been authorized for levy on the 2023 tax roll.
(8)
(5)**(6)(7)Sec 211.34
(4)2022 2023 2023 Truth in (10)(11)
Original Millage Rate Current Year Millage Rate Assessing or (9)Millage Millage (12)
Millage Permanently "Headlee"Permanently Equalization Maximum Requested Requested Expiration
(2)(3)Authorized Reduced by Millage Reduced by Millage Allowable to be to be Date of
(1)Purpose of Date of by Election,MCL 211.34d Reduction MCL 211.34d Rollback Millage Levied Levied Millage
Source Millage Election Charter, etc."Headlee"Fraction "Headlee"Fraction Levy*July 1 Dec. 1 Authorized
Voted Operating 08/08/78 5.2600 3.9686 1.0000 3.9686 1.0000 3.9686 3.9686
Voted Parks & Rec 11/03/2020 0.3500 0.3431 1.0000 0.3431 1.0000 0.3431 0.3431 12/31/2029
Public
Voted Transportation 11/08/22 0.9500 0.9500 1.0000 0.9500 1.0000 0.9500 0.9500 12/31/2031
Prepared by Telephone Number Title of Preparer Date
CERTIFICATION: 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 constitution (Article 9, Section 31), and that the requested levy rates have also been reduced, if Local School District Use Only. Complete if requesting
necessary, to comply with MCL Sections 211.24e, 211.34 and, for LOCAL school districts which levy a Supplemental (Hold Harmless) Millage,millage to be levied. See STC Bulletin 2 of 2023 for
380.1211(3).instructions on completing this section.
Total School District Operating
Clerk Signature Print Name Date Rates to be Levied (HH/Supp
Secretary and NH Oper ONLY)Rate
Chairperson Signature Print Name Date For Principal Residence, Qualified
President Ag, Qualified Forest and Industrial
Personal
*Under Truth in Taxation, MCL Section 211.24e, the governing body may decide to levy a rate which will not exceed the maximum authorized For Commercial Personal
rate allowed in column 9. The requirements of MCL 211.24e must be met prior to levying an operating levy which is larger than the base tax rate
but not larger than the rate in column 9.For all Other
** IMPORTANT: See instructions on page 2 regarding where to find the millage rate used in column (5).
74,817,009,367
DRAFT