HomeMy WebLinkAboutInterlocal Agreements - 2025.05.01 - 42642
December 4, 2025
Michigan Department of State
Office of the Great Seal
Richard H. Austin Building, 1st Floor
430 W. Allegan
Lansing, MI 48918
Dear Office of the Great Seal:
On May 1, 2025, the Board of Commissioners for Oakland County entered into an agreement per MR #2025-5051 –
Management and Budget – Establishment of Standard Contract and Rates for Real and Personal Property Assessment
Administration Services for Oakland County Communities.
As required by Urban Cooperation Act 7 of 1967 - MCL 124.510(4), a copy of the signed agreement with the County of
Oakland and the Township of Southfield, and the authorizing Board of Commissioners Resolution are enclosed for filing by
your office.
Send confirmation of receipt of this agreement to:
Mr. Joseph Rozell, Director of Elections
Oakland County Clerk/Register of Deeds
County Service Center, Building #14 East
1200 N. Telegraph Rd.
Pontiac, MI 48341
(Please include our Miscellaneous Resolution number on the confirmation of receipt letter for filing purposes.)
Contact our office at (248) 858-0564 if you have any questions regarding this matter.
Sincerely,
COUNTY OF OAKLAND
Joseph J. Rozell, CERA
Director of Elections
Cc: Donna Dyer, Corporation Counsel, Oakland County
Erika Munoz, Corporation Counsel, Oakland County
Kimberly Hampton, Support Specialist, Equalization Division
Eileen Harryvan, Clerk, Township of Southfield
Enclosures
AGENDA ITEM: Establishment of Standard Contract and Rates for Real and Personal Property
Assessment Administration Services for Oakland County Communities
DEPARTMENT: Management and Budget
MEETING: Board of Commissioners
DATE: Thursday, May 1, 2025 6:00 PM - Click to View Agenda
ITEM SUMMARY SHEET
COMMITTEE REPORT TO BOARD
Resolution #2025-5051
Motion to approve the amended attached three-year form of contract for Real and Personal Property
Assessment Administration Services, including Rates per Parcel and Hourly Rates, for the period of
July 1, 2025 through June 30, 2028; further, to incorporate the amended Section 10.2 of Exhibit E
– Assessing Services Form of Contract, revising the smoothed per parcel contract rate and capping
the annual rate at 80% of the administration fee (1%) of all eligible taxes to be levied, as permitted
by law; further, to allow local municipalities the option to distribute the total contract cost over the
term of the individual contract; further, to direct the Fiscal Services Division of the Department of
Management and Budget to annually review and compare the actual costs incurred under the
contract to the amounts invoiced and paid; further, to authorize the Chairperson of the Oakland
County Board of Commissioners to execute the required Agreement on behalf of Oakland County.
ITEM CATEGORY SPONSORED BY
Contract Gwen Markham
INTRODUCTION AND BACKGROUND
The Equalization Division of the Dept. of Management & Budget provides assessment
administrative services, original assessment, reappraisals and file maintenance to local units of
government. These assessing services are provided under an inter-local contract with the local
municipalities as approved by the Board of Commissioners. A new three-year contract beginning
July 1, 2025, and rates per parcel and hourly rates have been calculated, including an option to
"smooth" and distribute the total contract cost over the term of the contract.
Estimated revenues and expenditures associated with the assessing services for these contracts
are/will be included in the FY 2025 through FY 2028 County Executive Recommended Budget.
For several years Oakland County entered into interlocal contracts with local municipalities for the
purpose of providing assessment administrative services, original assessments, reappraisals and
file maintenance. These services are provided by the Equalization Division of the Department of
Management and Budget. The current contracts with the municipalities listed in the attached Exhibit
B expire June 30,2025.
FISCAL IMPACT: No Budget Amendment Needed
Committee members can contact Barbara Winter, Policy and Fiscal Analysis Supervisor at
248.821.3065 or winterb@oakgov.com or the department contact persons listed for additional
information.
CONTACT
Brian Lefler, Chief Financial Officer
ITEM REVIEW TRACKING
Aaron Snover, Board of Commissioners Created/Initiated - 5/1/2025
AGENDA DEADLINE: 04/17/2025 4:30 PM
ATTACHMENTS
1. Resolution for Assessment Services Agmts & Rates
2. Memo to BOC Methodology of Calculating Rates per Parcel & Hourly Rate
3. EXHIBIT A - Rate per Parcel Cost Model
4. Exhibit B - Proposed INITIAL Assessing Contract Rates by Municipality
5. Exhibit C - INITIAL to SMOOTHED Rate per Parcel (with graph)
6. Exhibit D - Proposed SMOOTHED Assessing Contract Rates by Municipality
7. Exhibit E - Assessing Services Form of Contract 7-1-25 to 6-30-28
8. EXHIBIT F - Hourly Rate Cost Model
9. Equalization Memo to CVTs 2025.03.03
10. RATES for 23 thru 25 years 07 31 23
COMMITTEE TRACKING
2025-04-23 Finance - Recommend to Board
2025-05-01 Full Board - Adopt as amended
Motioned by: Commissioner Gwen Markham
Seconded by: Commissioner Linnie Taylor
Yes: David Woodward, Penny Luebs, Gwen Markham, Angela Powell, Marcia Gershenson,
William Miller III, Yolanda Smith Charles, Brendan Johnson, Ann Erickson Gault, Linnie Taylor
(10)
No: Michael Spisz, Michael Gingell, Karen Joliat, Kristen Nelson, Christine Long, Robert
Hoffman, Philip Weipert, Charles Cavell, Robert Smiley (9)
Abstain: None (0)
Absent: (0)
Passed
OAKLAND COUNTY EXECUTIVE DAVID COULTER
Brian J. Lefler, Chief Financial Officer
2100 Pontiac Lake Road | Executive Office Building 41W | Waterford, MI 48328 | Fax (248) 452-2915 | OakGov.com
PROPOSED CONTRACT AND RATES FOR
REAL AND PERSONAL PROPERTY ASSESSMENT ADMINISTRATION SERVICES BETWEEN
OAKLAND COUNTY EQUALIZATION DIVISION AND A MUNICIPALITY
Presentation to Finance Committee of the Board of Commissioners | April 23, 2025
The Equalization Division of Management and Budget currently provides assessing services to thirty-two
(32) Municipalities, which have contracts that expire June 30, 2025. Within these Municipalities, there are
217,251 parcels consisting of 197,389 real property and 19,862 personal property parcels.
To meet the State of Michigan’s statutory deadlines associated with such assessing services, a team of
approximately seventy-nine (79) employees consisting of the Equalization Officer, Chiefs, Supervisors,
Appraisers, Specialists, Technicians, and Office Support positions spend approximately 5% to 100% of
their time focused on assessing services with the remainder of their time on equalization services. In
developing the proposed Rate per Parcel for a new contract with local municipality, the formula
incorporates the sum of the Wages, Benefits, Operating Expenses, and Indirect Costs of the assigned
staff members as the numerator, which is divided by the total number of real and personal parcels under
contract.
Proposed Rate per Parcel = Total Real and Personal Parcels
• Wages = Average Annual Wage by Position of the Assigned Assessing Team (increased annually
using contracted UAW increases of 5.0% in FY2026, 3.75% in FY2027, and 3.75% in FY2028)
• Benefits = The following amounts are added as a percentage of the Wages: FICA (6.20%), Social
Security (1.45%), Life (0.25%), Disability (1.72%), Unemployment (0.06%) Workers’
Compensation (0.64%) and Medical /Prescription Drugs/Dental/Optical (20.35%) and Retirement
(9.00% in FY2026, 9.00% in FY2027, and 12.00% in FY2028)
• Operating Expenses = 56.21%1 of Contractual Services and Commodities in FY2025 Adopted
Budget 2
• Indirect Costs3 = 18.15% of Wages (Building Depreciation, County Executive-Administration,
Compliance; Corporation Counsel; Mgmt. & Budget-Administration, Purchasing, Fiscal Services;
Facilities-Mgmt., Support Services; Human Resources, and Treasurer)
Using the above information and methodology, the sum of the Wages + Benefits + Operating Expenses
+ Indirect Costs are calculated on the County’s fiscal year basis (9/30) FY2025 through FY2028, inclusive
(See EXHIBIT A titled “Equalization Rate Per Parcel Cost Model” Lines 1 to 55). For the Contract, the
County’s fiscal year cost is re-calculated to a June 30 basis for next three contract periods ending
June 30, 2026, 2027 and 2028, respectively (See EXHIBIT A titled “Equalization Rate Per Parcel Cost
Model” Lines 58 and 59). The recalculated cost on the June 30 basis is then divided by the total number
1 56.21% represents the calculated FY2025 Wages + Benefits of the Assigned Assessing Team divided by the total
cost of Personnel in the Adopted FY2025 to FY2027 Budget (see page 207).
2 See page 208 of Adopted FY2025 to FY2027 Budget.
3 See Maximus Central Services Cost Allocation Plan FY2023 Actual Expenditures, See Schedule A; Page C-2;
Schedule B, Page C-19; and Schedule C, Page C-21.
PROPOSED CONTRACT AND RATES FOR
REAL AND PERSONAL PROPERTY ASSESSMENT ADMINISTRATION SERVICES BETWEEN
OAKLAND COUNTY EQUALIZATION DIVISION AND A CITY, VILLAGE OR TOWNSHIP
Presentation to Finance Committee of the Board of Commissioners | April 23, 2025
2100 Pontiac Lake Road | L. Brooks Patterson Building 41W | Waterford, MI 48328 | OakGov.com
of real and personal parcels to calculate the Proposed Rate Per Parcel (See EXHIBIT A titled
“Equalization Rate Per Parcel Cost Model” Line 61).
The table below provides a summary of the cost of providing Assessing Services and the corresponding
Rate Per Parcel for the current and next three contract periods:
CURRENT AND PROPOSED INITIAL RATE PER PARCEL
Contract Period 7/1/2024 to
6/30/2025
7/1/2025 to
6/30/2026
7/1/2026 to
6/30/2027
7/1/2027 to
6/30/2028
Cost of Assessing
Services $3,905,539 $6,704,285 $6,975,889 $7,337,029
Rate Per Parcel $17.984 $30.86 $32.11 $33.77
The current contracts with the Municipalities have different Rates per Parcel for the period of July 1, 2024
to June 30, 2025. In EXHIBIT B (PDF titled “Proposed INITIAL Assessing Contract Rates by
Municipality”), the Proposed INITIAL Rate per Parcel and cost is shown by Municipality based on their
number of Real and Personal Parcels for each Contract Period.
To soften the initial increase in the Rate per Parcel for the first Contract Period, Fiscal Services proposes
a “SMOOTHED” Rate per Parcel over the three-year contract. The proposed “SMOOTHED” Rate per
Parcel would generate the same dollar amount over the three-year contract (See EXHIBIT C titled
“INITIAL to SMOOTHED Rate per Parcel (with graph)”). If the Municipality selects the “SMOOTHED”
Rate per Parcel Option and a Contract is terminated prior to June 30, 2028, the County would be able to
recoup the “INITIAL” amount as if the “SMOOTHED” Option was not exercised.
CURRENT AND PROPOSED SMOOTHED RATE PER PARCEL
Contract Period 6/30/2025 6/30/2026 6/30/2027 6/30/2028
Services $3,905,539 $5,163,677 $6,827,114 $9,026,414
Rate Per Parcel $17.984 $23.77 $31.43 $41.55
In EXHIBIT D (PDF titled “Proposed SMOOTHED Assessing Contract Rates by Municipality”), the
“SMOOTHED” Rate per Parcel and cost is shown by Municipality based on their number of Real and
Personal Parcels for each Contract Period.
The “INITIAL” and “SMOOTHED” Rate per Parcel is included in the form of the Contract with the
Municipality (see EXHIBIT E, Section 10.2 in “Assessing Services Form of Contract 7-1-25 to 6-30-28”).
After the Municipality selects a Rate per Parcel Option, the annual cost of the Contract will be divided
into four (4) equal payments during the Contract Period (September 1, December 1, March 1, and
June 1).
If the Municipality requests assessing services outside the scope of work in the Contract, an hourly rate
would be utilized to calculate the cost of providing such services (see EXHIBIT F titled “Hourly Rate Cost
Model”).
4 Average Rate per Parcel for the 7/1/2024 to 6/30/2025 Contract Period is $17.98.
Oakland County, Michigan
Management & Budget - Equalization Division
County Fiscal Year FY2025 FY2026 FY2027 FY2028
County Fiscal Year by Month 10/1/24 to 9/30/25 10/1/25 to 9/30/26 10/1/26 to 9/30/27 10/1/27 to 9/30/28
UAW Contract - Annual Wage Increase 3.00%5.00%3.75%3.75%
UAW Contract - Annual County Retirement Contribution Rate 9.00%9.00%9.00%12.00%
A B C D E F G H I J K L
Line Position
Average Bi-
Weekly Wage by
No. of
Position
Assigned
to
Wage) x (No of
Positions) x (%
Position Assigned to
Assessing) H = F x (1 + Annual J = H x (1 + Annual L = J x (1 + Annual
1 Central Employee Records Coordinator $2,518.19 1 30%$755.46 $793.23 $822.98 $853.84
2 Equalization Appraiser Aide $2,016.41 2 100%$4,032.82 $4,234.46 $4,393.25 $4,558.00
3 Equalization Appraiser I $2,230.96 9 100%$20,078.64 $21,082.57 $21,873.17 $22,693.41
4 Equalization Appraiser II $3,042.92 5 20%$3,042.92 $3,195.07 $3,314.88 $3,439.19
5 Equalization Appraiser II $3,042.92 1 50%$1,521.46 $1,597.53 $1,657.44 $1,719.59
6 Equalization Appraiser II $3,042.92 14 80%$34,080.70 $35,784.74 $37,126.67 $38,518.92
7 Equalization Appraiser III $3,643.58 1 5%$182.18 $191.29 $198.46 $205.90
8 Equalization Appraiser III $3,643.58 2 20%$1,457.43 $1,530.30 $1,587.69 $1,647.23
9 Equalization Appraiser III $3,643.58 1 50%$1,821.79 $1,912.88 $1,984.61 $2,059.04
10 Equalization Appraiser III $3,643.58 6 80%$17,489.18 $18,363.64 $19,052.28 $19,766.74
11 Equalization Assessing Techncian Senior $2,099.76 2 75%$3,149.64 $3,307.12 $3,431.14 $3,559.81
12 Equalization Assessing Techncian Senior $2,099.76 7 100%$14,698.32 $15,433.24 $16,011.98 $16,612.43
13 Equalization Assessing Techncian $1,549.73 8 100%$12,397.84 $13,017.73 $13,505.90 $14,012.37
14 Equalization Field Supervisor $4,326.19 1 15%$648.93 $681.37 $706.93 $733.44
15 Equalization Field Supervisor $4,326.19 1 40%$1,730.48 $1,817.00 $1,885.14 $1,955.83
16 Equalization Field Supervisor $4,326.19 3 90%$11,680.71 $12,264.75 $12,724.68 $13,201.85
17 Chief Equalization $5,038.13 1 10%$503.81 $529.00 $548.84 $569.42
18 Chief Equalization $5,038.13 1 85%$4,282.41 $4,496.53 $4,665.15 $4,840.09
19 Chief Equalization $5,038.13 1 90%$4,534.32 $4,761.03 $4,939.57 $5,124.81
20 Equalization Officer $6,495.72 1 50%$3,247.86 $3,410.25 $3,538.14 $3,670.82
21 Equalization Support Specilist $2,462.51 1 30%$738.75 $775.69 $804.78 $834.96
22 GIS CAD Technician $3,180.43 4 5%$636.09 $667.89 $692.94 $718.92
23 Office Supervisor $2,450.96 1 100%$2,450.96 $2,573.51 $2,670.01 $2,770.14
24 Office Support Clerk Senior $792.90 1 100%$792.90 $832.55 $863.77 $896.16
25 Supervisor Eq Administrative Services $4,262.09 1 75%$3,196.57 $3,356.40 $3,482.26 $3,612.85
26 Supervisor Land Desc & Mapping $4,011.16 1 10%$401.12 $421.17 $436.97 $453.35
27 Tax Standards Specialist $3,299.99 1 5%$165.00 $173.25 $179.75 $186.49
28 Technical Office Specialist (Part Time)$836.65 1 100%$836.65 $878.48 $911.43 $945.60
29 Total Average Bi-Weekly Wage 79 $150,554.94 $158,082.68 $164,010.78 $170,161.19
30
31 Benefits
Bi-Weekly
32 FICA 6.20%$9,334.41 $9,801.13 $10,168.67 $10,549.99
33 Social Security 1.45%$2,183.05 $2,292.20 $2,378.16 $2,467.34
34 Life 0.25%$376.39 $395.21 $410.03 $425.40
35 Disability 1.72%$2,589.54 $2,719.02 $2,820.99 $2,926.77
36 Unemployment 0.06%$90.33 $94.85 $98.41 $102.10
37 Workers' Compensation 0.64%$963.55 $1,011.73 $1,049.67 $1,089.03
38 Health (Med/Rx/Dental/Optical)20.35%$30,637.93 $32,169.83 $33,376.19 $34,627.80
39 Retirement (see above)$13,549.94 $14,227.44 $14,760.97 $20,419.34
40 $59,725.14 $62,711.40 $65,063.08 $72,607.78
41
42 Operating Expenses
Adopted
43 Contractual Services ($301,024)56.21%$169,195 $6,507.52 $6,832.89 $7,089.13 $7,354.97
44 Commodities ($204,630)56.21%$115,016 $4,423.68 $4,644.86 $4,819.04 $4,999.76
45 $10,931.19 $11,477.75 $11,908.17 $12,354.72
46
47 Indirect Costs
Bi-Weekly
48 Indirect Costs 18.15%$27,325.72 $28,692.01 $29,767.96 $30,884.26
49 Total Benefits and Indirect Costs $27,325.72 $28,692.01 $29,767.96 $30,884.26
50
51 Total Average Bi-Weekly Wage + Benefits + Operating Expenses + Indirect Costs $248,536.99 $260,963.84 $270,749.99 $286,007.95
52 x 26 x 26 x 26 x 26
53 Total Average ANNUAL Wage + Benefits + Operating Expenses + Indirect Costs $6,461,961.82 $6,785,059.92 $7,039,499.66 $7,436,206.63
54
55 MONTHLY Average Wage + Benefits + Operating Expenses + Indirect Costs $538,496.82 $565,421.66 $586,624.97 $619,683.89
56
57
58 CONTRACT PERIOD (July 1 to June 30)7/1/25 to 6/30/26 7/1/26to 6/30/27 7/1/27 to 6/30/28
59 Cost to Provide Assessing Services Using Contract Period (3M Prior FY + 9M Current FY)$6,704,285.39 $6,975,889.73 $7,337,029.89
60
61 Proposed Rate Per Parcel 217,251 $30.86 $32.11 $33.77
EXHIBIT A
Equalization Employees & Cost Models 2025.04.14 | Wage+Benefits+OE+ID
Oakland County, Michigan
Management Budget - Equalization Division
INITIAL Rate Per Parcel to Provide Assessment Administrative Services by Contract Period
A B C D E F G H I J K L M N O P Q R S
Community Name County Commissioner CC Last Name
Commissioner
District Real Parcel
Personal
Parcel
Parcel
Count
Per Parcel
Rate Revenue
Per Parcel
Rate
Increase in
Revenue
Total
Revenue
Per Parcel
Rate
Increase in
Revenue
Total
Revenue
Per Parcel
Rate
Increase in
Revenue
Total
Revenue
1 Penny Luebes Luebes 2 5,330 599 5,929 $16.22 $96,190 $30.86 $86,776 $182,967 $32.11 $7,412 $190,379 $33.77 $9,856 $200,235
2 Ann Erickson Gault Gault 3 7,885 673 8,558 $14.50 $124,064 $30.86 $140,033 $264,097 $32.11 $10,699 $274,796 $33.77 $14,226 $289,022
3 Ann Erickson Gault Gault 3 11,552 1,667 13,219 $17.72 $234,285 $30.86 $173,648 $407,933 $32.11 $16,526 $424,460 $33.77 $21,974 $446,434
4 Michael Spisz Spisz 5 4,991 967 5,958 $16.69 $99,436 $30.86 $84,426 $183,862 $32.11 $7,449 $191,310 $33.77 $9,904 $201,214
5 Michael Spisz Spisz 5 8,176 727 8,903 $17.97 $160,016 $30.86 $114,727 $274,743 $32.11 $11,130 $285,874 $33.77 $14,800 $300,673
6 Michael J Gingell Gingell 6 15,454 1,161 16,615 $17.97 $298,626 $30.86 $214,106 $512,733 $32.11 $20,772 $533,505 $33.77 $27,619 $561,124
7 Bob Hoffman Hoffman 7 2,488 207 2,695 $16.22 $43,723 $30.86 $39,444 $83,167 $32.11 $3,369 $86,536 $33.77 $4,480 $91,016
8 Bob Hoffman Hoffman 7 3,279 75 3,354 $17.72 $59,444 $30.86 $44,059 $103,503 $32.11 $4,193 $107,696 $33.77 $5,575 $113,272
9 Bob Hoffman Hoffman 7 5,251 493 5,744 $17.49 $100,460 $30.86 $76,798 $177,258 $32.11 $7,181 $184,439 $33.77 $9,548 $193,987
10 Bob Hoffman Hoffman 7 5,902 307 6,209 $17.15 $106,510 $30.86 $85,097 $191,607 $32.11 $7,762 $199,370 $33.77 $10,321 $209,691
11 Karen Joliat Joliat 8 428 115 543 $16.69 $9,062 $30.86 $7,694 $16,757 $32.11 $679 $17,436 $33.77 $903 $18,338
12 Kristen Nelson Nelson 10 1,446 207 1,653 $16.69 $27,588 $30.86 $23,423 $51,011 $32.11 $2,067 $53,078 $33.77 $2,748 $55,825
13 Marcia Gershenson Gershenson 11 1,835 476 2,311 $21.68 $50,096 $30.86 $21,221 $71,317 $32.11 $2,889 $74,206 $33.77 $3,842 $78,047
14 Marcia Gershenson Gershenson 11 1,039 102 1,141 $28.64 $32,679 $30.86 $2,532 $35,211 $32.11 $1,426 $36,637 $33.77 $1,897 $38,534
15 Philip J Weipert Weipert 13 4,027 372 4,399 $16.56 $72,867 $30.86 $62,884 $135,752 $32.11 $5,500 $141,251 $33.77 $7,313 $148,564
16 Philip J Weipert Weipert 13 9,108 673 9,781 $17.49 $171,065 $30.86 $130,774 $301,838 $32.11 $12,228 $314,066 $33.77 $16,259 $330,325
17 Philip J Weipert Weipert 13 7,141 840 7,981 $17.49 $139,583 $30.86 $106,707 $246,291 $32.11 $9,978 $256,268 $33.77 $13,267 $269,535
18 Philip J Weipert Weipert 14 3,158 400 3,558 $16.69 $59,381 $30.86 $50,417 $109,799 $32.11 $4,448 $114,247 $33.77 $5,915 $120,161
19 Philip J Weipert Weipert 14 4,420 1,217 5,637 $20.29 $114,380 $30.86 $59,576 $173,956 $32.11 $7,047 $181,003 $33.77 $9,370 $190,374
20 Gwen Markham Markham 15 63 5 68 $17.16 $1,167 $30.86 $932 $2,098 $32.11 $85 $2,183 $33.77 $113 $2,297
21 William Miller Miller 16 3,732 666 4,398 $20.29 $89,240 $30.86 $46,481 $135,721 $32.11 $5,498 $141,219 $33.77 $7,311 $148,530
22 Yolanda Smith Charles Charles 17 1,863 352 2,215 $16.69 $36,967 $30.86 $31,387 $68,354 $32.11 $2,769 $71,123 $33.77 $3,682 $74,805
23 Yolanda Smith Charles Charles 17 858 115 973 $15.88 $15,454 $30.86 $14,572 $30,026 $32.11 $1,216 $31,243 $33.77 $1,617 $32,860
24 Linne Taylor Taylor 18 6,067 865 6,932 $17.49 $121,237 $30.86 $92,682 $213,919 $32.11 $8,666 $222,585 $33.77 $11,523 $234,108
25 Charlie Cavell Cavell 19 2,487 163 2,650 $16.22 $42,993 $30.86 $38,785 $81,778 $32.11 $3,313 $85,091 $33.77 $4,405 $89,496
26 Charlie Cavell Cavell 19 1,259 112 1,371 $16.22 $22,243 $30.86 $20,066 $42,309 $32.11 $1,714 $44,023 $33.77 $2,279 $46,302
27 Charlie Cavell Cavell 19 7,202 690 7,892 $16.22 $128,037 $30.86 $115,507 $243,544 $32.11 $9,866 $253,411 $33.77 $13,119 $266,530
28 Charlie Cavell Cavell 19 10,303 1,006 11,309 $16.22 $183,474 $30.86 $165,518 $348,992 $32.11 $14,138 $363,130 $33.77 $18,799 $381,929
29 Charlie Cavell Cavell 19 9,781 1,538 11,319 $21.09 $238,675 $30.86 $110,625 $349,300 $32.11 $14,151 $363,451 $33.77 $18,816 $382,267
30 Christine Long / Robert Smiley Long / Smiley 12, 14 18,015 1,271 19,286 $20.86 $402,287 $30.86 $192,872 $595,159 $32.11 $24,111 $619,270 $33.77 $32,059 $651,329
31 Michael Spisz / Michael J Gingell Spisz / Gingell 5, 6 7,692 204 7,896 $19.01 $150,139 $30.86 $93,529 $243,668 $32.11 $9,871 $253,539 $33.77 $13,126 $266,665
32 Angela Powell / Kristen Nelson Powell / Nelson 9, 10 25,157 1,597 26,754 $17.72 $474,171 $30.86 $351,448 $825,619 $32.11 $33,447 $859,066 $33.77 $44,474 $903,540
Parcel Totals 197,389 19,862 217,251 $17.98 $3,905,539 $30.86 $2,798,746 $6,704,285 $32.11 $271,604 $6,975,890 $33.77 $361,140 $7,337,030
Proposed Assessing Contract Rates Initial & Smoothed 2025.04.14 | Parcel Rate (Initial)
Oakland County, Michigan
Management & Budget - Equalization Division
Rate Per Parcel | Initial Versus Smoothed
A B C D = (B x C)E F G = (B x E)
Line
Contract
Period Ending
June 30
No. Real &
Personal
Parcels
"Initial" Rate
per Parcel
Revenue Using
"Initial" Rate Per
Parcel
"Smoothed"
Rate per
Parcel
Rate Per
Parcel (Initial
vs Smoothed)
Revenue Using
"Smoothed" Rate
per Parcel
2025 217,251 $17.98 $3,905,539 $17.98 $3,905,539
2026 217,251 $30.86 $6,704,285 $23.77 ($7.09)$5,163,677
2027 217,251 $32.11 $6,975,890 $31.43 ($0.68)$6,827,114
2028 217,251 $33.77 $7,337,030 $41.55 $7.78 $9,026,414
Proposed Assessing Contract Rates Initial & Smoothed 2025.04.14 | Initial vs Smoothed Rate
EXHIBIT C
C - 1
EXHIBIT C
C - 2
Oakland County, Michigan
Management and Budget - Equalization Division
SMOOTHED Rate Per Parcel to Provide Assessment Administrative Services by Contract Period
A B C D E F G H I J K L M N O P Q R S
Community Name County Commissioner CC Last Name
Commissioner
District Real Parcel
Personal
Parcel
Parcel
Count
Per Parcel
Rate Revenue
Per Parcel
Rate
Increase in
Revenue
Total
Revenue
Per Parcel
Rate
Increase in
Revenue
Total
Revenue
Per Parcel
Rate
Increase in
Revenue Total Revenue
1 Penny Luebes Luebes 2 5,330 599 5,929 $16.22 $96,190 $23.77 $44,732 $140,922 $31.43 $45,397 $186,319 $41.55 $60,021 $246,340
2 Ann Erickson Gault Gault 3 7,885 673 8,558 $14.50 $124,064 $23.77 $79,345 $203,409 $31.43 $65,526 $268,935 $41.55 $86,635 $355,571
3 Ann Erickson Gault Gault 3 11,552 1,667 13,219 $17.72 $234,285 $23.77 $79,907 $314,193 $31.43 $101,215 $415,407 $41.55 $133,820 $549,227
4 Michael Spisz Spisz 5 4,991 967 5,958 $16.69 $99,436 $23.77 $42,175 $141,611 $31.43 $45,619 $187,230 $41.55 $60,315 $247,545
5 Michael Spisz Spisz 5 8,176 727 8,903 $17.97 $160,016 $23.77 $51,592 $211,609 $31.43 $68,168 $279,777 $41.55 $90,128 $369,905
6 Michael J Gingell Gingell 6 15,454 1,161 16,615 $17.97 $298,626 $23.77 $96,283 $394,910 $31.43 $127,217 $522,126 $41.55 $168,199 $690,325
7 Bob Hoffman Hoffman 7 2,488 207 2,695 $16.22 $43,723 $23.77 $20,333 $64,055 $31.43 $20,635 $84,690 $41.55 $27,282 $111,973
8 Bob Hoffman Hoffman 7 3,279 75 3,354 $17.72 $59,444 $23.77 $20,275 $79,719 $31.43 $25,681 $105,399 $41.55 $33,954 $139,353
9 Bob Hoffman Hoffman 7 5,251 493 5,744 $17.49 $100,460 $23.77 $36,065 $136,525 $31.43 $43,980 $180,505 $41.55 $58,148 $238,654
10 Bob Hoffman Hoffman 7 5,902 307 6,209 $17.15 $106,510 $23.77 $41,067 $147,577 $31.43 $47,541 $195,118 $41.55 $62,856 $257,974
11 Karen Joliat Joliat 8 428 115 543 $16.69 $9,062 $23.77 $3,844 $12,906 $31.43 $4,158 $17,064 $41.55 $5,497 $22,561
12 Kristen Nelson Nelson 10 1,446 207 1,653 $16.69 $27,588 $23.77 $11,701 $39,289 $31.43 $12,657 $51,946 $41.55 $16,734 $68,679
13 Marcia Gershenson Gershenson 11 1,835 476 2,311 $21.68 $50,096 $23.77 $4,833 $54,928 $31.43 $17,695 $72,623 $41.55 $23,395 $96,018
14 Marcia Gershenson Gershenson 11 1,039 102 1,141 $28.64 $32,679 $23.77 ($5,560)$27,120 $31.43 $8,736 $35,856 $41.55 $11,551 $47,407
15 Philip J Weipert Weipert 13 4,027 372 4,399 $16.56 $72,867 $23.77 $31,689 $104,557 $31.43 $33,682 $138,239 $41.55 $44,532 $182,771
16 Philip J Weipert Weipert 13 9,108 673 9,781 $17.49 $171,065 $23.77 $61,413 $232,477 $31.43 $74,891 $307,368 $41.55 $99,016 $406,384
17 Philip J Weipert Weipert 13 7,141 840 7,981 $17.49 $139,583 $23.77 $50,111 $189,694 $31.43 $61,109 $250,803 $41.55 $80,794 $331,597
18 Philip J Weipert Weipert 14 3,158 400 3,558 $16.69 $59,381 $23.77 $25,186 $84,567 $31.43 $27,243 $111,810 $41.55 $36,019 $147,829
19 Philip J Weipert Weipert 14 4,420 1,217 5,637 $20.29 $114,380 $23.77 $19,601 $133,982 $31.43 $43,161 $177,143 $41.55 $57,065 $234,208
20 Gwen Markham Markham 15 63 5 68 $17.16 $1,167 $23.77 $450 $1,616 $31.43 $521 $2,137 $41.55 $688 $2,825
21 William Miller Miller 16 3,732 666 4,398 $20.29 $89,240 $23.77 $15,293 $104,533 $31.43 $33,674 $138,207 $41.55 $44,522 $182,730
22 Yolanda Smith Charles Charles 17 1,863 352 2,215 $16.69 $36,967 $23.77 $15,679 $52,647 $31.43 $16,960 $69,606 $41.55 $22,423 $92,030
23 Yolanda Smith Charles Charles 17 858 115 973 $15.88 $15,454 $23.77 $7,672 $23,127 $31.43 $7,450 $30,577 $41.55 $9,850 $40,427
24 Linne Taylor Taylor 18 6,067 865 6,932 $17.49 $121,237 $23.77 $43,525 $164,762 $31.43 $53,077 $217,838 $41.55 $70,175 $288,013
25 Charlie Cavell Cavell 19 2,487 163 2,650 $16.22 $42,993 $23.77 $19,993 $62,986 $31.43 $20,290 $83,276 $41.55 $26,827 $110,103
26 Charlie Cavell Cavell 19 1,259 112 1,371 $16.22 $22,243 $23.77 $10,344 $32,586 $31.43 $10,497 $43,084 $41.55 $13,879 $56,963
27 Charlie Cavell Cavell 19 7,202 690 7,892 $16.22 $128,037 $23.77 $59,542 $187,579 $31.43 $60,427 $248,006 $41.55 $79,893 $327,899
28 Charlie Cavell Cavell 19 10,303 1,006 11,309 $16.22 $183,474 $23.77 $85,321 $268,795 $31.43 $86,590 $355,385 $41.55 $114,485 $469,870
29 Charlie Cavell Cavell 19 9,781 1,538 11,319 $21.09 $238,675 $23.77 $30,358 $269,033 $31.43 $86,667 $355,700 $41.55 $114,586 $470,285
30 Christine Long / Robert Smiley Long / Smiley 12, 14 18,015 1,271 19,286 $20.86 $402,287 $23.77 $56,107 $458,395 $31.43 $147,668 $606,063 $41.55 $195,238 $801,301
31 Michael Spisz / Michael J Gingell Spisz / Gingell 5, 6 7,692 204 7,896 $19.01 $150,139 $23.77 $37,535 $187,674 $31.43 $60,458 $248,132 $41.55 $79,934 $328,066
32 Angela Powell / Kristen Nelson Powell / Nelson 9, 10 25,157 1,597 26,754 $17.72 $474,171 $23.77 $161,725 $635,896 $31.43 $204,849 $840,745 $41.55 $270,839 $1,111,584
Parcel Totals 197,389 19,862 217,251 $17.98 $3,905,539 $23.77 $1,258,138 $5,163,677 $31.43 $1,663,437 $6,827,114 $41.55 $2,199,300 $9,026,414
Proposed Assessing Contract Rates Initial & Smoothed 2025.04.14 | Parcel Rate (Smoothed)
CONTRACT FOR OAKLAND COUNTY EQUALIZATION DIVISION ASSISTANCE SERVICES WITH
«MUNICIPALITY»
Exhibit E - Assessing Services Form of Contract 7-1-25 to 6-30-28
CONTRACT FOR OAKLAND COUNTY EQUALIZATION DIVISION ASSISTANCE
FOR REAL AND PERSONAL PROPERTY ASSESSMENT ADMINISTRATION SERVICES
WITH ______________________________
THIS CONTRACT FOR OAKLAND COUNTY EQUALIZATION DIVISION ASSISTANCE FOR
REAL AND PERSONAL PROPERTY ASSESSMENT ADMINISTRATION SERVICES
(hereafter, this "Contract") is made and entered into between the COUNTY OF OAKLAND, a
Michigan Constitutional and Municipal Corporation, whose address is 1200 North Telegraph
Road, Pontiac, Michigan 48341 (hereafter, the "County"), and with the ____________________,
a Michigan Constitutional and Municipal Corporation whose address is
________________________, Michigan 48xxx (hereafter, the "Municipality"). In this Contract,
either the County and/or the Municipality may also be referred to individually as a "Party" or
jointly as "Parties."
INTRODUCTORY STATEMENTS
1. The Municipality, pursuant to the laws of the State of Michigan (hereafter, the "State"),
including, but not limited to, the Michigan General Property Tax Act ("GPTA") (MCL 211.1,
et seq.) is required to perform real and personal property tax appraisals and assessments
for all nonexempt real and personal property located within the geographic boundaries
of the Municipality for the purpose of levying State and local property taxes.
2. The Parties acknowledge that absent an agreement such as this, and in accordance
with MCL 211.10(f)(1), if the Municipality does not have an assessment roll that has been
certified by a qualified certified assessing officer, or if a certified assessor is not in
substantial compliance with the provisions of this Act, the State Tax Commission
("Commission") shall assume jurisdiction over the assessment roll and provide for the
preparation of a certified roll. The Commission may order the County to prepare the
roll; may provide for the use of state employees to prepare the roll; or may order the
Municipality to contract with a commercial appraisal firm to conduct an appraisal of the
property in the Municipality under the supervision of the County and Commission.
3. The Michigan General Property Tax Act (MCL 211.34(3)) provides that the County Board
of Commissioners, through the Equalization Division, may furnish assistance to local
assessing officers in the performance of certain responsibilities, including the discovery,
listing, and valuation of properties for tax purposes, as well as the development and use
of uniform valuation standards and techniques for the assessment of property.
4. The Municipality has requested the County's Equalization Division's Assistance in
performing the "Real and Personal Property Assessment Administration Services" (as
described and defined in this Contract) and has agreed in return to reimburse the County
as provided for in this Contract.
5. The County has determined that it has sufficient "Assessment Division Personnel,"
possessing the requisite knowledge and expertise and is agreeable to assisting the
Municipality by providing the requested "Real and Personal Property Assessment
Administration Services" under the terms and conditions of this Contract.
CONTRACT FOR OAKLAND COUNTY EQUALIZATION DIVISION ASSISTANCE SERVICES WITH
«MUNICIPALITY»
Exhibit E - Assessing Services Form of Contract 7-1-25 to 6-30-28
NOW, THEREFORE, in consideration of these premises and the mutual promises,
representations, and agreements set forth in this Contract, and for other good and valuable
consideration, the receipt and adequacy of which is hereby acknowledged, the County and the
Municipality mutually agree as follows:
§1. DEFINED TERMS. In addition to the above defined terms (i.e., "Contract,” "County,"
"Municipality," "Party," and "Parties,", and "State"), the Parties agree that the following
words and expressions when printed with the first letter capitalized as shown herein,
whether used in the singular or plural, possessive or non-possessive, and/or either within
or without quotation marks, shall, be defined and interpreted as follows:
1.1 "Assessment Division Personnel" as used in this Contract shall be defined as a
subset of, and are included as part of, the larger group of County Agents as defined
above, employed and assigned by the County Equalization Division, for the
express purposes of providing Assessment Services, in adherence with MCL
211.10d. These activities include preparing the Municipality’s annual assessment
roll.
1.2 "Claim(s)" shall be defined to include any and all alleged losses, claims, complaints,
demands for relief or damages, suits, causes of action, proceedings, judgments,
deficiencies, liability, penalties, litigation costs and expenses, including, but not
limited to, any reimbursement for reasonable attorney fees, witness fees, court
costs, investigation and/or litigation expenses, any amounts paid in settlement,
and/or any other amounts, liabilities or Claim(s) of any kind whatsoever which are
imposed on, incurred by, or asserted against either the County and/or any County
Agent, as defined herein, or any Claim(s) for which the County and/or any County
Agent may become legally and/or contractually obligated to pay or defend against,
or any other liabilities of any kind whatsoever, whether direct, indirect or
consequential, whether based upon any alleged violation of the constitution
(Federal or State), any statute, rule, regulation or the common law, whether in law
or equity, tort, contract, or otherwise, and/or whether commenced or threatened
and arising out of any alleged breach of any duty by the County and/or any County
Agent to any third-person, the Municipality, including any Municipality Agent or any
Municipality Taxpayer under or in connection with this Contract or are based on or
result in any way from the County's and/or any County Agent's participation in this
Contract.
1.3 “Contract Period” shall be defined beginning July 1, through June 30.
1.4 "County Agent" or "County Agents" shall be defined as any and all Oakland County
elected officials, appointed officials, directors, board members, council members,
commissioners, authorities, other boards, committees, commissions, employees,
managers, departments, divisions, volunteers, agents, representatives, and/or any
such persons' successors or predecessors, agents, employees, attorneys, or
auditors (whether such persons act or acted in their personal representative or
official capacities), and/or any persons acting by, through, under, or in concert with
any of them, excluding the Municipality and/or any Municipality Agents, as defined
herein. "County Agent" and/or "County Agents" shall also include any person who
was a County Agent anytime during the term of this Contract but, for any reason,
is no longer employed, appointed, or elected and serving as a County Agent.
CONTRACT FOR OAKLAND COUNTY EQUALIZATION DIVISION ASSISTANCE SERVICES WITH
«MUNICIPALITY»
Exhibit E - Assessing Services Form of Contract 7-1-25 to 6-30-28
1.5 "Equalization Division Personnel" as used in this Contract shall be defined as a
subset of, and included as part of the larger group of, County Agents as defined
above, and shall be further defined as any and all County Agents specifically
employed and assigned by the County to work in the Equalization Division of the
County's Department of Management and Budget as shown in the current County
budget and/or personnel records of the County, for the express purposes of
provided equalization services, and its related activities, in adherence with MCL
211.34.
1.6 "Municipality Agent" or "Municipality Agents" shall be defined to include, but not
limited to, any and all Municipality officers, elected officials, appointed officials,
directors, board members, council members, authorities, boards, committees,
commissions, employees, managers, departments, divisions, volunteers, agents,
representatives, and/or any such persons' successors or predecessors, agents,
employees, attorneys, or auditors, whether such persons act or acted in their
personal, representative, or official capacities, and/or any and all persons acting
by, through, under, or in concert with any of them. No County Agent shall be
deemed a Municipality Agent, and conversely, no Municipality Agent shall be
deemed a County Agent. "Municipality Agent" shall also include any person who
was a Municipality Agent at any time during this Contract but for any reason is no
longer employed, appointed, or elected in that capacity.
1.7 "Municipality Taxpayer" shall be defined as any and all residents, property owners,
persons, or entities within the Municipality, or their representatives or agents, who
may be liable or responsible for any property taxes assessed by the Municipality
pursuant to any applicable State Property Tax Laws.
1.8 "Real and Personal Property Assessment Administration Services" identified in this
Contract as "Assessment Services," and by MCL 211.10d, are defined as those
services provided by the County's Assessment Division Personnel. These services
do not pertain to those provided by Equalization Division Personnel, or activities
as provided by, or related as, County Equalization Services, MCL 211.34.
1.9 "State" shall be defined as the "State of Michigan," a sovereign governmental entity
of the United States, and shall also include within its definition any, and all,
departments or agencies of State government including specifically, but not limited
to, the State Tax Commission, the State Tax Tribunal, and/or the State Department
of Treasury, unless used in this Contract to provide specific context otherwise, and
will do so as:
1.9.1 "Treasury" shall be defined as the "Department of Treasury," of the State
of Michigan.
1.9.2 "Commission" shall be defined as the "State Tax Commission," of the
Department of Treasury, of the State of Michigan.
1.9.3 "Tribunal" shall be defined as the "Michigan Tax Tribunal," of the
Department of Licensing and Regulatory Affairs of the State of Michigan
(https://www.michigan.gov/taxtrib).
§2. PURPOSE OF COUNTY ASSESSMENT SERVICES. The Parties agree that the
purpose of any and all "Equalization Division Assistance Services" is to provide
CONTRACT FOR OAKLAND COUNTY EQUALIZATION DIVISION ASSISTANCE SERVICES WITH
«MUNICIPALITY»
Exhibit E - Assessing Services Form of Contract 7-1-25 to 6-30-28
Assessment Services to be performed under this Contract and shall be to assist (e.g.,
to help, aid, lend support, and/or participate in as an auxiliary, to contribute effort
toward completion of a goal, etc.) the Municipality in the performance of that
Municipality's official functions, obligations, and Municipality's legal responsibilities for
property tax appraisal and assessment pursuant to the applicable State Property Tax
Laws.
§3. ASSESSMENT SERVICES. The Parties agree the full and complete scope of any, and
all, Assessment Services shall be as described and limited in the following
subsections.
3.1 Assessment Division Personnel will inspect, measure, list, and evaluate
depreciation of real property as necessary; including new construction, newly
modified existing real property improvements, demolition permits, reported fire
damaged properties, and will adhere to State requirements. Assessment
Division Personnel will conduct personal property canvass, process personal
property statements, conduct audits; using appropriate assessment methods,
personal property multipliers, and adhering to state requirements. Assessment
Division Personnel will examine errors, omissions, or other applicable sources.
3.2 Municipality agrees to provide the County with all fire reports and building
permits relating to construction activity, and any site plans, architectural plans,
blueprints, as requested and needed for new construction, additions,
demolitions, and other activities related to assessment administration practices.
3.3 Assessment Division Personnel will enter data into acceptable Computer
Assisted Mass Appraisal (CAMA) software program, tested for data and quality
integrity incorporating the State Tax Commission Assessors Manual. (i.e.,
BS&A software). Assessment Division Personnel will assess taxable property,
including new construction, ensuring taxable value uncapping of any property
following transfer of ownership. All updating of transfers of ownership will be
made into an industry accepted CAMA software program.
3.4 Assessment Division Personnel are responsible for performing annual assessment
of real or personal property in the Municipality on which real or personal property
taxes are levied by any taxing unit of the State, consistent with the General Property
Tax Act, MCL 211.1 et.seq., and other applicable law.
3.5 Assessment Division Personnel will process and review all new exemption
applications to determine compliance with statutory requirements, prior to
approving, and/or making recommendations to local authority.
3.5.1 Assessment Division Personnel will annually audit and determine existing
exemptions to determine continuing eligibility.
3.5.2 The Municipality agrees to cooperate with County and provide any and all
applications, affidavits, and other documents which are provided to
Municipality in a timely and organized manner in order for the County to
process.
CONTRACT FOR OAKLAND COUNTY EQUALIZATION DIVISION ASSISTANCE SERVICES WITH
«MUNICIPALITY»
Exhibit E - Assessing Services Form of Contract 7-1-25 to 6-30-28
3.6 Assessment Division Personnel will analyze sales data to uniformly and equitably
generate accurate assessments and create land and ECF studies.
3.7 Assessment Division Personnel will evaluate mass appraisal acceptable statistical
measurements for annual assessment-to-sale ratio studies.
3.8 Assessment Division Personnel are responsible for preparing and maintaining the
ad valorem assessment roll, including property classifications, property
descriptions, any special act-related roll(s) (e.g., IFT, CRA), and Municipality
agrees to cooperate with Assessment Division Personnel and provide assistance
when and where needed.
3.9 Assessment Division Personnel shall certify the assessment for the Municipality
consistent with the General Property Tax Act, MCL 211.1 et. seq., and other
applicable law. Assessment Division Personnel will attend Board of Review
meetings, as required by state requirements and charter of Municipality.
Assessment Division Personnel will present the certified assessment roll before
the Board of Review, and mail Notice of Assessments, as required per state
requirements. Municipality agrees to have its Board of Review membership filled
and provide necessary support for all Board of Review functions in compliance
with State requirements.
3.10 Upon request and with reimbursement of travel, Assessment Division Personnel
agree to attend meetings with Municipality officials and meetings with the public,
when reasonable notice of the meeting is given in advance to County. If travel is
required for any meetings or appeals described in Section 4 of this Contract, then
the County shall be reimbursed at applicable federal reimbursement rates.
3.11 Assessment Division Personnel will have the required certifications for the
Assessment Services to be performed under the Contract, Municipality and will
maintain certifications, and all support staff will be trained to adequately assist
Municipality leadership, staff, community residents and property owners.
3.12 Parties agree that during the process of developing assessments, it is in each
Party's legitimate interest to promote full cooperation with each other, and for
Assessment Division Personnel to provide the best possible Public Relations
efforts with residents and business owners.
3.13 Assessment Division Personnel agree to respond to the general public's inquiries
regarding its assessment records, and the inquiries for assessment and tax
records under the Freedom of Information Act. Assessment records identified in
MCL 211.10a will be made accessible and available for inspection and copying by
the public regardless of its location. Access to and inspection of public records is
available on the County's website, and in-person as indicated on signage located
at the reception area of the County Equalization's main office, as required by
MCL 211.10a.
3.14 Assessment Division Personnel will assist the Municipality in its own internal
practices with providing calculations of estimations of cost only for commercial
and/or industrial real property for special act project cost benefit analysis; provided
CONTRACT FOR OAKLAND COUNTY EQUALIZATION DIVISION ASSISTANCE SERVICES WITH
«MUNICIPALITY»
Exhibit E - Assessing Services Form of Contract 7-1-25 to 6-30-28
that the necessary construction cost detail, and any other application related
information, is made available. Assessment Division Personnel will not prepare
estimates for speculative commercial and/or industrial developments that are
requested by private individuals, developers, other private parties, or for individual
residential properties.
3.15 Pursuant to the Contract Term as set forth in Section 10 of this Contract,
Assessment Division Personnel shall make the assessments within the
Municipality pursuant to MCL 211.10d and MCL 211.10e, and as of December 31,
the State's statutory "Tax Day", unless court or statute requires otherwise (e.g.,
exemptions, bankruptcy orders, etc.).
3.16 Assessment Division Personnel will not provide any services which would
preclude them from maintaining their duties in accordance with MCL 211.10d and
MCL 211.10e, which includes serving in any capacity within the Municipality which
could be considered a conflict of interest.
3.17 The County agrees to review Municipality approved splits and combinations prior
to providing it with parcel identification numbers (“PIN”) and will update tax
descriptions as they change over time to ensure accuracy of available parcel
information.
§4. MICHIGAN TAX TRIBUNAL. Assessment Division Personnel agree, upon written
request, to assist the Municipality in its defense relating to its appealed assessments
involving the "Michigan Tax Tribunal" and "Tribunal."
4.1 The Parties agree Entire Tribunal cases require due diligence to reach a result
that enables Assessment Division Personnel to continue to develop fair,
objective, impartial, uniform, and credible assessments of properties for
assessment purposes. Accordingly, the Parties agree to work together
throughout the appeal process for a fair resolution.
4.1.1 Municipality agrees its attorney will file its answer to each petition filed
within the Entire Tribunal. Assessment Division Personnel agree to assist
Municipality's attorney with any and all assessment records for its timely
filing. The Parties agree the Municipality attorney is responsible for all
legal filings, including discovery, with the Tribunal.
4.1.2 The Parties agree Assessment Division Personnel and Municipality
attorney will work together throughout appeal duration, with Assessment
Division Personnel sharing assessment and market related information.
4.1.3 Municipality agrees any private independent fee appraiser(s) will be
properly licensed or certified through the State of Michigan, for any real
property-related property appeals, and will be a qualified appraiser in non-
real property appeals. The Parties will work together on the selection of
appraisers and may prepare a list of pre-selected appraisers that can be
used in real property appeals.
CONTRACT FOR OAKLAND COUNTY EQUALIZATION DIVISION ASSISTANCE SERVICES WITH
«MUNICIPALITY»
Exhibit E - Assessing Services Form of Contract 7-1-25 to 6-30-28
4.1.4 Municipality agrees it will be financially responsible for all costs incurred for
any Full Tribunal appeals (e.g., appraisals, inspections, surveys, legal
costs, etc.).
4.2 Michigan Tax Tribunal "Residential and Small Claims Division" and "Small
Claims". Parties agree Small Claims cases require due diligence to reach a
result that enables Assessment Division Personnel to continue to develop fair,
objective, impartial, uniform, and credible assessments of properties for
assessment purposes.
4.2.1 Small Claims cases involving Assessment Division Personnel. The Parties
agree many Small Claim cases are non-complex residential properties
other non-complex non-residential properties, and those involving
Assessment Division Personnel filing Answers to Petitions, with remainder
of communications directly with Petitioners (i.e., owners). These cases will
be handled with Assessment Division Personnel preparing petition
answers, valuation disclosures as evidence for the Tribunal, testimony
provided by Assessment Division Personnel, and decisions provided by the
Tribunal. In these cases, Municipality agrees its attorney would be involved,
as necessary, and in instances when motion practice is required for
inspection of the property, or if the case were appealed to the Court of
Appeals.
4.2.2 Small Claims cases involving Municipality attorney and/or appraisers. The
Parties agree on complex residential properties, complex non-residential
properties, cases involving special assessments, and other cases where
the issue is of a legal nature, there is often a need for the Municipality
attorney to file its answer from the start of the appeal, or for the Municipality
to hire an independent fee appraiser. The Parties will work together on the
selection of appraisers and may prepare a list of pre-selected appraisers
that can be used in real property appeals. Assessment Division Personnel
will assist the Municipality attorney and will provide with final resolution of
these appeals. The Parties agree Assessment Division Personnel, in
consultation with the Municipality, will determine complexity of the case
and/or of the property on a case-by-case basis.
4.2.3 Municipality agrees it will be financially responsible for all costs incurred
for any Full Tribunal appeals (including but not limited to, appraisals,
inspections, surveys, legal costs, photocopies etc.).
4.3 The Parties agree that they will cooperate and assist in appeals to the Court of
Appeals and State Supreme Court, and in cases filed in the Oakland County
Circuit Court, in the same manner as set forth above. Municipality agrees
that it is responsible for legal representation in all courts and for all costs incurred
for any tax related appeals to Michigan courts (including but not limited to
Assessment Division Personnel time (see Exhibit A for rates), appraisals,
inspections, surveys, legal fees and costs, etc.).
CONTRACT FOR OAKLAND COUNTY EQUALIZATION DIVISION ASSISTANCE SERVICES WITH
«MUNICIPALITY»
Exhibit E - Assessing Services Form of Contract 7-1-25 to 6-30-28
§5. STATE TAX COMMISSION. Assessment Division Personnel agree to assist the
Municipality with matters involving the Commission, including petitioning and defense
activities, matters relating to issues of classifications and incorrectly reported and omitted
property ("MCL 211.154"). Assessment Division Personnel will also provide those services
necessary to initiate within, or to respond to inquiries from, the Commission including, but
not limited to, assessment, incorrectly reported and/or omitted property, tax exemption,
and/or classification matters pertaining to property located within the Municipality and will
prepare and file documents required with the Commission, and will appear before the
Commission, when necessary.
§6. MANNER IN WHICH COUNTY WILL PROVIDE ASSESSMENT SERVICES, The Parties
agree that any and all Assessment Services to be provided by the County for the
Municipality under this Contract shall be performed solely and exclusively as defined
herein.
6.1 Assessment Division Personnel shall be employed and assigned by the County
based on such appropriate qualifications and other factors as decided solely by
the County.
6.2 The Parties agree that the County shall be solely and exclusively responsible for
furnishing all Assessment Division Personnel with all job instructions, job
descriptions and job specifications and shall in all circumstances control, supervise,
train and direct them under this Contract.
6.3 The Parties agree the Assessment Division Personnel and Oakland County
Equalization Division main office is located at 250 Elizabeth Lake Road, Suite
#1000 W, Pontiac, Michigan, 48341.
6.3.1 The Parties agree that County Agents will not maintain any specific,
regular, or otherwise routine office hours located within the Municipality's
office(s).
6.4 Municipality agrees to maintain its own staff who will support Assessment Division
Personnel in delivery of any records, permits, fire reports, millage rates, or
documents, as may be required.
6.5 The Parties agree Municipality is not acting in a certified or uncertified support staff
capacity. This does not prevent the Municipality from providing its own public
services in other professional capacities (e.g., Treasurer, Clerk, Building
Department, etc.).
6.6 The Parties agree MCL 211.10d and MCL 211.10e will be adhered to when
preparing the Municipality's assessment roll.
6.7 Except as otherwise expressly provided for herein, the Parties agree and warrant
that, at all times and for all purposes relevant to this Contract, the County shall
remain the sole and exclusive employer of all County Agents and that the County
shall remain solely and completely liable for any and all County Agents' past,
present, or future wages, compensation, overtime wages, expenses, fringe
benefits, pension or retirement benefits, travel expenses, mileage allowances,
CONTRACT FOR OAKLAND COUNTY EQUALIZATION DIVISION ASSISTANCE SERVICES WITH
«MUNICIPALITY»
Exhibit E - Assessing Services Form of Contract 7-1-25 to 6-30-28
training expenses, transportation costs, and/or other allowances or
reimbursements of any kind, including, but not limited to, workers' disability
compensation benefits, unemployment compensation, Social Security Act
protection(s) and benefits, any employment taxes, and/or any other statutory or
contractual right or benefit based on or in any way related to any County Agent's
employment status.
6.8 This Contract is neither intended, nor shall it be interpreted, to create, change,
grant, modify, supplement, supersede, alter, or otherwise affect or control, in any
manner, form, or at any time, any right, privilege, benefit, or any other term or
condition of employment, of any kind or nature whatsoever, in, upon, or for any
County Agents with the County, any applicable County employment and/or union
contract, and/or any County rule(s), regulation(s), hours of work, shift assignment,
order(s), policy(ies), procedure(s), directive(s), ethical guideline(s), etc., which
shall, solely and exclusively, govern and control the employment relationship
between the County and any County Agent and/or the conduct and actions of any
County Agent. To illustrate, but not otherwise limit, this Contract does not and shall
not be interpreted to limit, modify, control, or otherwise affect, in any manner:
6.8.1 The County's sole and exclusive right, obligation, responsibility, and
discretion to employ, compensate, assign, reassign, transfer, promote,
reclassify, discipline, demote, layoff, furlough, discharge any County
Agents and/or pay any and all County Agent's wages, salaries, allowances,
reimbursements, compensation, fringe benefits, or otherwise decide any
and all such terms and conditions of employment and make any and all
employment decisions that affect, in any way, the employment of any
County Agents with the County, subject only to its applicable collective
bargaining Contracts.
6.8.2 The County's sole and exclusive right, obligation, and responsibility to
determine, establish, modify, or implement any and all operational policies,
procedures, orders, rules, regulations, ethical guidelines, and/or any other
judgment, policy or directive which, in any way, governs or controls any
activity of any County Agent, any necessary County Agent's training
standards or proficiency(ies), any level or amount of required supervision,
any and all standards of performance, any sequence or manner of
performance, and any level(s) of experience, training, or education
required for any County Agents performing any County duty or obligation
under the terms of this Contract.
6.9 Municipality agrees that except as expressly provided for under the terms of this
Contract and/or laws of this State, no Assessment Division or Equalization Division
Personnel, while such person is currently and/or actively employed or otherwise
remains on the payroll of the County as a County Agent shall be employed, utilized,
or perform any other services, of any kind, directly or indirectly, in any manner or
capacity, or otherwise be available to perform any other work or assignments by or
for the Municipality during the term of this Contract. This section shall not prohibit
the Municipality from employing any person who was a former County Agent but is
no longer employed in that capacity by the County.
CONTRACT FOR OAKLAND COUNTY EQUALIZATION DIVISION ASSISTANCE SERVICES WITH
«MUNICIPALITY»
Exhibit E - Assessing Services Form of Contract 7-1-25 to 6-30-28
6.10 Except as otherwise expressly provided by the Contract and/or applicable State
law, the Parties agree and warrant that neither the County, nor any County Agent,
by virtue of this Contract or otherwise, shall be deemed, considered, or claimed to
be an employee of the Municipality and/or a Municipality Agent.
6.11 The Municipality shall not otherwise provide, furnish, or assign any County Agents
with any job instructions, job descriptions, job specifications, or job duties, or in any
manner attempt to control, supervise, train, or direct any Personnel in the
performance of any Assessment Service responsibilities under the terms of this
Contract.
§7. LIMITS AND EXCLUSIONS ON COUNTY SERVICE, Except as otherwise expressly provided for
within this Contract, neither the County nor any County Agents shall be responsible for
assisting or providing any other "Services" or assistance to the Municipality or assume
any additional responsibility for assisting the Municipality in any other way or manner
with any Municipality obligations under any and all State Property Tax Laws, including,
but not limited to, providing any attorney or legal representation to the Municipality or
any Municipality Agent at any proceeding before the Michigan Tax Tribunal or any other
adjudicative body or court.
7.1 Municipality agrees it shall, always and under all circumstances, remain solely
liable for any and all costs, legal obligations, and/or civil liabilities associated
with or in any way related to any Municipality tax appraisal or assessment
functions or any other Municipality legal obligation under any applicable State
Property Tax Laws. The Municipality shall employ and retain its own
Municipality legal representation, as necessary, to defend any such claim or
challenge before the State Tax Tribunal or any other court or review body. The
Municipality is financially responsible for all valuation costs associated with any
related Appraisals resulting from the assessment roll(s) pertaining to this
Contract. The Municipality shall copy Assessment Division personnel on all
communications pertaining to appeals, and potential appeals, involving the
State Tax Commission and Michigan Tax Tribunal.
7.2 Except for those express statutory and any regulatory obligations incumbent
upon the Assessment Division Personnel to defend assessments they
performed before the Michigan Tax Tribunal, State Tax Commission and courts,
the Parties agree that no other County Agents, including any County attorneys
shall be authorized, required and/or otherwise obligated under this Contract to
provide any legal representation to or for the Municipality and/or otherwise
defend, challenge, contest, appeal, or argue on behalf of the Municipality
before the Michigan Tax Tribunal, State Tax Commission or any other review
body or court.
§8. MUNICIPALITY AGENTS AND THE COUNTY. The Municipality agrees that it shall
be solely and exclusively responsible, during the term of this Contract, for
guaranteeing that all Municipality Agents fully cooperate with all County Agents in the
performance of all County Services under this Contract. Likewise, the County agrees
that it shall be solely and exclusively responsible, during the term of this Contract, for
guaranteeing that all Assessment Division Personnel fully cooperate with Municipality
Agents in the performance of all County Services under this Contract.
CONTRACT FOR OAKLAND COUNTY EQUALIZATION DIVISION ASSISTANCE SERVICES WITH
«MUNICIPALITY»
Exhibit E - Assessing Services Form of Contract 7-1-25 to 6-30-28
8.1 Municipality Agents shall be employed and assigned based on appropriate
qualifications and other factors as decided by the Municipality. The Municipality
agrees that it shall be solely responsible for furnishing all Municipality Agents
with all job instructions, job descriptions and job specifications and shall solely
control, direct, and supervise all Municipality Agents and shall be solely
responsible for the means and manner in which Municipality's duties or
obligations under any applicable State Property Tax Laws are satisfied.
8.2 The Municipality agrees that it shall be solely and completely liable for any and
all Municipality Agents' past, present, or future wages, compensation, overtime
wages, expenses, fringe benefits, pension or retirement benefits, travel
expenses, mileage allowances, training expenses, transportation costs, and/or
other allowances or reimbursements of any kind, including, but not limited to,
workers' disability compensation benefits, unemployment compensation,
Social Security Act protection(s) and benefits, any employment taxes, and/or
any other statutory or contractual right or benefit based on or in any way related
to any Municipality Agent's employment status or any alleged violation of any
Municipality Agent's statutory, contractual (e.g., union, employment, or labor
contract), constitutional, common law employment right, and/or civil rights by
the Municipality. The Municipality agrees to indemnify and hold harmless the
County from and against any and all Claim(s) which are imposed upon,
incurred by, or asserted against the County or any County Agent by any
Municipality Agent and/or which are based upon, result from, or arise from, or
are in any way related to any Municipality Agent's wages, compensation,
benefits, or other employment- related or based rights, including, but not limited
to, those described in this section.
8.3 The Municipality agrees that no Municipality Agent shall, by virtue of this
Contract or otherwise, be considered or claimed to be an employee of the
County and/or a County Agent. This Contract does not grant or confer, and
shall not be interpreted to grant or confer, upon any Municipality Agents or any
other individual any status, privilege, right, or benefit of County employment or
that of a County Agent. Furthermore, the County or any County Agent will not
be liable for any dissemination of assessment related information by the
Municipality or any Municipality Agent.
§9. MUNICIPALITY RESPONSIBILITIES WITH THE COUNTY AND ITS AGENTS. The Municipality
agrees it shall provide, in a manner agreed upon with the County, and preserving all
necessary confidentiality requirements, information pertaining to its activities affecting the
tax status of any parcel including but not limited to the following:
9.1 The establishment of Tax Increment Finance (TIF) Authorities (i.e., Brownfield
Authority, Corridor Improvement Authority, Downtown Development Authority,
etc.); the approval or amendment of related development TIF plans.
9.2 The establishment of Economic Development Redevelopment Districts (i.e.,
Planned Unit Development, Neighborhood Enterprise Zones, Renaissance Zones,
etc.); the approval or amendment of related applications/plans.
CONTRACT FOR OAKLAND COUNTY EQUALIZATION DIVISION ASSISTANCE SERVICES WITH
«MUNICIPALITY»
Exhibit E - Assessing Services Form of Contract 7-1-25 to 6-30-28
9.3 The establishment of an abatement type district (i.e., Commercial Redevelopment,
Commercial Rehabilitation, Industrial Development, Plant Rehabilitation, Obsolete
Property Rehabilitation etc.); or amendment of related Property Tax Exemption
Applications.
9.4 The approval of an ordinance or agreement for a Payment In Lieu of Taxes
(P.I.L.O.T.) housing project.
9.5 The Municipality agrees to inform the County Agents regarding any increase or
decrease in taxation which is governed by the Truth in Taxation Act. Further, the
Municipality agrees to inform the County Agents regarding any millage increase
(new) or renewal or decrease.
9.6 The Municipality will be responsible for maintaining proper documentation of any
Special Assessment District (SAD) and Special Assessment Roll (SAR)
development, any changes thereto, and their related billings, maintaining the rolls
in balance, any required reports such as delinquency reports, and providing the
County with the information necessary to prepare warrants.
9.7 The Municipality will forward all exemption applications, property transfer affidavits,
personal property statements, and any and all other property assessment and
property tax related documents affecting the status or value of property located
within the Municipality to the County in a timely manner.
9.8 The Municipality shall provide a copy of all building permits with parcel identification
numbers to the County Agents on a monthly basis.
9.9 The Municipality agrees to keep the County current with, and be responsible for,
the following functions.
9.9.1 Maintain adherence to its policies, any and all of its related
ordinances, and all local and state laws and regulations.
9.9.2 Maintain current address and name changes, including any and all
parcel owner and occupant names.
9.10 The Municipality agrees to provide County Agents, and any related Boards of
Review, committee, and related work groups, with adequate space for the County
while they are present. The Municipality shall provide reasonable accommodation
such access to printers, copiers, free access to the internet, etc., so as not to
impede their work. Accommodation will also be made for the public who come for
assessing-related inquiries, particularly during times when Boards of Review are
in-session.
§10. TERM AND PAYMENT SCHEDULE OF CONTRACT, The County will perform the Assessment
Services for the Municipality for the term and payment of fees as provided for in the
following subsections.
10.1 The Contract term shall be from July 1, 2025, through June 30, 2028.
CONTRACT FOR OAKLAND COUNTY EQUALIZATION DIVISION ASSISTANCE SERVICES WITH
«MUNICIPALITY»
Exhibit E - Assessing Services Form of Contract 7-1-25 to 6-30-28
10.2 For the respective Contract Period, the Municipality shall pay to the County the
“Initial” rate shown in the table below for each parcel of Real Property description
and each Personal Property parcel description.
Contract Period Rate per Real and Personal Parcel
July 1, 2025 to June 30, 2026 $30.86 $23.77
July 1, 2026 to June 30, 2027 $32.11 $31.43
July 1, 2027 to June 30, 2028 $33.77 $41.55
Using the number of Real Property and Personal Property parcels as of the
preceding December 31 of the Contract Period, payment for each Contract Period
is due and payable twenty-five percent (25%) on or before September 1,
December 1, and March 1, and the remaining twenty-five percent (25%) on or
before June 1 of such Contract Period.
The Municipality may pay the total cost of the Contract using the “Smoothed” Rate
per Real and Personal Parcel over the term of this Contract pursuant to Oakland
County Board of Commissioners Resolution #2025-5051. If Municipality wants to
exercise the “Smoothed” payment option, it must make arrangements with the
County’s Fiscal Services Division. If the Contract is cancelled or terminated
pursuant to Section 11, the Municipality will pay amounts owed as if the
“Smoothed” payment option was not exercised (See Initial Rate per Real and
Personal Parcel).
10.3 Assessment Services requested by a Municipality and not required to be provided
by the County under this Contract, will only be provided pursuant to an amendment
as required by Section 10.12 of this Contract.
10.4 The Municipality shall be responsible for the delivery costs (e.g. first-class mail
postage, certified mail, or third party delivery) for any for any and all real and
personal property statements and any and all real and personal property notices
sent for all work performed under this Contact.
10.5 In the event that Municipality Agents, for whatever reasons, fail or neglect to
undertake the tasks in any of the sections of this Contract, and the County Agents
have to take on additional work tasks, then the County shall be paid on a time and
material basis. Such rates shall be based upon the wages plus benefits and
indirect costs of the County Agents performing said tasks as set forth in the
attached Exhibit A.
10.6 The Parties agree this Contract is effective as of the initial date as prescribed
above when the Contract term begins, or in the event the Contract is signed after
this date, then it is effective as of the execution by both Parties to this Contract and
shall end on the provided Contract's conclusion date as provided herein, without
any further act or notice from either Party being required.
CONTRACT FOR OAKLAND COUNTY EQUALIZATION DIVISION ASSISTANCE SERVICES WITH
«MUNICIPALITY»
Exhibit E - Assessing Services Form of Contract 7-1-25 to 6-30-28
10.7 Any mutual extension of this Contract is an amendment to the Contract, shall be
in writing, signed by the Parties and is subject to the requirements of Section 10.12
of this Contract.
10.8 If the Municipality fails, for any reason, to pay the County any monies when and as
due under this Contract, the Municipality agrees that unless expressly prohibited
by law, the County or the County Treasurer, at their sole option, shall be entitled
to a setoff from any other Municipality funds that are in the County's possession
for any reason. Funds include but are not limited to the Delinquent Tax Revolving
Fund ("DTRF"). Any setoff or retention of funds by the County shall be deemed a
voluntary assignment of the amount by the Municipality to the County. The
Municipality waives any claims against the County or its Officials for any acts
related specifically to the County's offsetting or retaining such amounts. This
paragraph shall not limit the Municipality's legal right to dispute whether the
underlying amount retained by the County was actually due and owing under this
Contract.
10.9 If the County chooses not to exercise its right to set off or if any setoff is insufficient
to fully pay the County any amounts due and owing the County under this Contract,
the County shall have the right to charge up to the then maximum legal interest on
any unpaid amount. Interest charges shall be in addition to any other amounts due
to the County under this Contract. Interest charges shall be calculated using the
daily unpaid balance method and accumulate until all outstanding amounts and
accumulated interest are fully paid. The interest to be charged shall not exceed the
annual maximum rate set forth in MCL 438.41.
10.10 Nothing in this Section shall operate to limit the County's right to pursue or exercise
any other legal rights or remedies under this Contract against the Municipality to
secure reimbursement of amounts due the County under this Contract. The
remedies in this Section shall be available to the County on an ongoing and
successive basis if Municipality at any time becomes delinquent in its payment.
Notwithstanding any other term and condition in this Contract, if the County
pursues any legal action in any court to secure its payment under this Contract,
the Municipality agrees to pay all costs and expenses, including attorney's fees
and court costs, incurred by the County in the collection of any amount owed by
the Municipality.
10.11 Notwithstanding any other term or condition in this Contract, should the
Municipality fail for any reason to timely pay the County the amounts required
under this Contract, the Municipality agrees that the County may discontinue, upon
thirty (30) days written notice to the Municipality, without any penalty or liability
whatsoever, any County services or performance obligations under this Contract.
10.12 The Parties agree that this and/or any subsequent amendments thereto, shall not
become effective prior to the approval by concurrent resolutions of both the
Oakland County Board of Commissioners and the Governing Body of the
Municipality The approval and terms of this Contract, and/or any possible
subsequent amendments thereto, shall be entered in the official minutes and
proceedings of both the Oakland County Board of Commissioners and the
Governing Body of the Municipality and shall also be filed with the office of the
CONTRACT FOR OAKLAND COUNTY EQUALIZATION DIVISION ASSISTANCE SERVICES WITH
«MUNICIPALITY»
Exhibit E - Assessing Services Form of Contract 7-1-25 to 6-30-28
Clerk of the County and the Clerk for the Municipality.
10.13 The Parties agree that this Contract, and/or any possible subsequent
amendments, shall be filed with the Michigan Secretary of State and this Contract,
and/or any possible subsequent amendments, shall not become effective prior to
this required filing with the Secretary of State.
10.14 The Parties agree that except as expressly provided herein, this Contract shall not
be changed, supplemented, or amended, in any manner, except as provided for
herein, and no other act, verbal representation, document, usage or custom shall
be deemed to amend or modify this Contract in any manner. Any amendment to
this Contract shall only be valid if written and signed by the Parties.
§11. CANCELLATION OR TERMINATION OF THIS CONTRACT, Except as follows, and
notwithstanding any other term or provision in any other section of this Contract, either
Party, upon a minimum of ninety (90) calendar days written notice to the other Party, may
cancel and/or completely terminate this Contract for any reason, including convenience,
without incurring any penalty, expense, or liability to the other Party. The effective date for
any such termination is to be clearly stated in the notice.
11.1 At 5:00 p.m. on the effective date of the cancellation of this Contract all Municipality
and/or County obligations under this Contract, except those rights and obligations
expressly surviving cancellation as provided for in this Contract, shall end.
11.2 The Parties agrees that any and all obligations, including, but not limited to, any
and all indemnification and hold harmless promises, waivers of liability, record-
keeping requirements, any Municipality payment obligations to the County, and/or
any other related obligations provided for in this Contract with regard to any acts,
occurrences, events, transactions, or Claim(s) either occurring or having their basis
in any events or transactions that occurred before the cancellation or completion
of this Contract, shall survive the cancellation or completion of this Contract.
§12. NO TRANSFER OF MUNICIPALITY LEGAL OBLIGATIONS TO THE COUNTY. Except as
expressly provided for in this Contract, the Municipality agrees that this Contract does not, and
is not intended to, transfer, delegate, or assign to the County, and/or any County Agent or the
Equalization Division any civil or legal responsibility, duty, obligation, duty of care, cost, legal
obligation, or liability associated with any governmental function delegated and/or entrusted to
the Municipality under any applicable State Property Tax Laws.
12.1 The Municipality shall, always and under all circumstances, remain solely liable for
all costs, legal obligations, and/or civil liabilities associated with or in any way
related to any Municipality tax appraisal or assessment functions or any other
Municipality legal obligation. The Municipality agrees that under no circumstances
shall the County be responsible for any costs, obligations, and/or civil liabilities
associated with its Municipality function or any responsibility under any State
Property Tax Law.
12.2 The Municipality shall not incur or create any debts, liens, liabilities or obligations
for the County and shall take all necessary steps to ensure that any debts, liens,
liabilities or obligations that the Municipality may incur shall not become a debt,
CONTRACT FOR OAKLAND COUNTY EQUALIZATION DIVISION ASSISTANCE SERVICES WITH
«MUNICIPALITY»
Exhibit E - Assessing Services Form of Contract 7-1-25 to 6-30-28
liability, obligation or Claim(s) against the County.
12.3 The Parties agree that the Municipality shall always remain responsible for the
ultimate completion of all Municipality duties or obligations under any and all
applicable State Property Tax Laws. Nothing in this Contract shall relieve the
Municipality of any Municipality duty or obligation under any applicable State
Property Tax Law.
12.4 The Municipality and Municipality Agents shall be and remain responsible for
compliance with all Federal, State, and local laws, ordinances, regulations, and
agency requirements in any manner affecting any work or performance of this
Contract or with any Municipality duty or obligation under any applicable State
Property Tax Law.
§13. NO DELEGATION OR DIMINUTION OF ANY GOVERNMENTAL AUTHORITY. The Parties reserve to
themselves any rights and obligations related to the provision of all of each Party's
respective governmental services, authority, responsibilities, and obligations. Except
as expressly provided otherwise herein, this Contract does not, and is not intended to,
create, diminish, delegate, transfer, assign, divest, impair, or contravene any
constitutional, statutory, and/or other legal right, privilege, power, civil or legal
responsibility, obligation, duty of care, liability, capacity, immunity, authority, or
character of office of either Party to any other person or Party.
13.1 The Parties further agree, notwithstanding any other term or condition in this
Contract, that no provision in this Contract is intended, nor shall it be construed,
as a waiver of any governmental immunity, as provided by statute or applicable
court decisions, by either Party, either for that Party and/or any of that Party's
County or Municipal Agents.
13.2 Notwithstanding any other provision in this Contract, nothing in this Contract
shall be deemed to, in any way, limit or prohibit the Oakland County Board of
Commissioners statutory rights and obligations to review and/or further
equalize Municipality property values or tax assessments and/or further act
upon any Municipality assessment(s) of property taxes under any applicable
State Property Tax Laws, including, but not limited to challenging any
Municipality assessment before the Michigan Tax Tribunal.
§14. INDEMNIFICATION AND LIABILITY INSURANCE, The Municipality further agrees that the
County shall not be liable to the Municipality for any, and all, Claim(s), except as otherwise
expressly provided for in this Contract.
14.1 The Parties agree that this Contract does not and is not intended to create or
include any County warranty, promise, covenant or guaranty, either express or
implied, of any kind or nature whatsoever in favor of the other Municipality,
and/or any Municipality Agents, or any Municipality Taxpayer or any other
person or entity, or that the County's efforts in the performance of any obligation
under this Contract will result in any specific monetary benefit or efficiency, or
increase in any tax revenue for the Municipality, or will result in any specific
reduction or increase in any property assessment, or guarantee that any County
services provided under this Contract will withstand any challenge before the
CONTRACT FOR OAKLAND COUNTY EQUALIZATION DIVISION ASSISTANCE SERVICES WITH
«MUNICIPALITY»
Exhibit E - Assessing Services Form of Contract 7-1-25 to 6-30-28
State Tax Tribunal or any court or review body, or any other such performance-
based outcome.
14.2 In the event of any alleged breach, wrongful termination, and/or any default of
any term or condition of this Contract by either the County or any County Agent,
the County and/or any County Agent shall not be liable to the Municipality for
any indirect, incidental, special or consequential damages, including, but not
limited to any replacement costs for County Services, any loss of income or
revenue, and/or any failure by the Municipality to meet any Municipality
obligation under any applicable State Property Tax Laws, or any other
economic benefit or harm that the Municipality may have realized, but for any
alleged breach, wrongful termination, default and/or cancellation of this
Contract, or damages beyond or in excess of the amount(s) of any amount paid
to, received or retained by the County at the time of the alleged breach or
default in connection with or under the terms of this Contract, whether such
alleged breach or default is alleged in an action in contract or tort and/or
whether or not the Municipality has been advised of the possibility of such
damages. This provision and this Contract are intended by the Parties to
allocate the risks between the Parties, and the Parties agree that the allocation
of each Party's efforts, costs, and obligations under this Contract reflect this
allocation of each Party's risk and the limitations of liability as specified herein.
14.3 Notwithstanding any other provision in this Contract, with regard to any and all
alleged losses, claims, complaints, demands for relief or damages, suits,
causes of action, proceedings, judgments, deficiencies, liability, penalties,
litigation costs and expenses, including, but not limited to, any reimbursement
for reasonable attorney fees, witness fees, court costs, investigation and/or
litigation expenses, any amounts paid in settlement, and/or any other amounts,
liabilities of any kind whatsoever which are imposed on, incurred by, or
asserted against the Municipality or any Municipality Agent by any third person,
including but not limited to any Municipality Agent or Municipality Taxpayer,
arising out of any activities or Services to be carried out by any County Agent
in the performance of this Contract, the Municipality hereby agrees that it shall
have no rights pursuant to or under this Contract against the County and/or any
County Agents to or for any indemnification (i.e., contractually, legally,
equitably, or by implication) contribution, subrogation, or other right to be
reimbursed by the County and/or any of County Agents based upon any and
all legal theories or alleged rights of any kind, whether known or unknown, for
any and all alleged losses, claims, complaints, demands for relief or damages,
judgments, deficiencies, liability, penalties, litigation costs and expenses of any
kind whatsoever which are imposed on, incurred by, or asserted against the
Municipality and which are alleged to have arisen under or are in any way
based or predicated upon this Contract.
14.4 Each Party shall be responsible for any Claims made against that Party and for
the acts of its Employees or Agents. In any Claims that may arise from the
performance of this Contract, each Party shall seek its own legal representation
and bear the costs associated with such representation including any attorney
fees. Except as otherwise provided in this Contract, neither Party shall have
any right under any legal principle to be indemnified by the other Party or any
CONTRACT FOR OAKLAND COUNTY EQUALIZATION DIVISION ASSISTANCE SERVICES WITH
«MUNICIPALITY»
Exhibit E - Assessing Services Form of Contract 7-1-25 to 6-30-28
of its Employees or Agents in connection with any Claim. This Contract does
not, and is not intended to, impair, divest, delegate, or contravene any
constitutional, statutory, and/or other legal right, privilege, power, obligation,
duty, or immunity of the Parties. Nothing in this Contract shall be construed as
a waiver of governmental immunity for either Party.
14.5 The Parties agree the County shall not be in breach of this Contract or
responsible for any consequential or compensatory damages arising from any
late performance or non-performance of this Contract agreement caused by
circumstances which are beyond the County's control (e.g., extreme illnesses,
natural disasters, or other "acts of God").
§15. INDEPENDENT CONTRACTOR. The Parties agree that at all times and for all purposes
under the terms of this Contract, the County's and/or any and all County Agents' legal
status and relationship to the Municipality shall be that of an Independent Contractor.
Except as expressly provided herein, each Party will be solely responsible for the acts
of its own employees, Agents, and servants during the term of this Contract. No
liability, right or benefits arising out of an employer/employee relationship, either
express or implied, shall arise or accrue to either Party as a result of this Contract.
§16. COUNTY PRIORITIZATION OF COUNTY RESOURCES, The Municipality acknowledges and
agrees that this Contract does not, and is not intended to, create either any absolute
right in favor of the Municipality, or any correspondent absolute duty or obligation upon
the County, to guarantee that any specific number(s) or classification of County
Agents will be present on any given day to provide County services to the Municipality.
§17. NO THIRD-PARTY BENEFICIARIES. Except as expressly provided herein for the
benefit of the Parties (i.e., County or Municipality), this Contract does not, and is not
intended to, create, by implication or otherwise, any direct or indirect obligation, duty,
promise, benefit, right to be indemnified (i.e., contractually, legally, equitably, or by
implication) and/or any right to be subrogated to any Party's rights in this Contract,
and/or any other right of any kind, in favor of any person, including, but not limited to,
any County Agent or Municipality Agent or any Municipality Taxpayer, any Taxpayer's
legal representative, any organization, any alleged unnamed beneficiary or assignee,
and/or any other person.
§18. CONFIDENTIALITY. The Parties agree, not to disclose any information which has
been determined confidential by the Commission, and at least annually will review
such requirements for confidential information handling with staff that will have contact
with such record information.
§19. CONSTRUED AS A WHOLE, The language of all parts of this Contract is intended to and,
in all cases, shall be construed as a whole according to its fair meaning, and not construed
strictly for or against any Party. As used in this Contract, the singular or plural number,
possessive or non-possessive shall be deemed to include the other whenever the
context so suggests or requires.
§20. CAPTIONS. The section headings or titles and/or all section numbers contained in this
Contract are intended for the convenience of the reader and not intended to have any
substantive meaning and are not to be interpreted as part of this Contract.
CONTRACT FOR OAKLAND COUNTY EQUALIZATION DIVISION ASSISTANCE SERVICES WITH
«MUNICIPALITY»
Exhibit E - Assessing Services Form of Contract 7-1-25 to 6-30-28
§21. NOTICES. Except as otherwise expressly provided for herein, any and all
correspondence, invoices, and/or any other written notices required, permitted or
provided for under this Contract to be delivered to either Party shall be sent to that
Party by U.S Mail, with proper postage at the address set out below or at such other
address as the receiving Party designates by proper notice to the sending Party:
County:
Oakland County
250 Elizabeth Lake Road, Ste 1000W
Pontiac, MI 48341
Attention: Micheal R. Lohmeier, Equalization Officer
Telephone: 248-858-0760
Email: lohmeierm@oakgov.com
Copies to:
Oakland County Corporation Counsel
1200 North Telegraph Road, 14E
Pontiac, Michigan 48341
Municipality:
[Name of Municipality]
[Street Address of Municipality]
[City, Michigan xxxxx]
[Attention: Contact Person of Municipality]
[Telephone: ]
[Email: ]
Copies to:
[Contact Name]
[Street Address]
[City, Michigan xxxxx]
[Attention: Contact Person]
[Telephone: ]
[Email: ]
§22. WAIVER OF BREACH. The waiver of a breach of any provision of this Contract shall
not operate or be construed as a waiver of any subsequent breach. Each and every
right, remedy and power granted to either Party or allowed it by law shall be cumulative
and not exclusive of any other.
§23. ENTIRE CONTRACT, This Contract sets forth the entire agreement between the
County and the Municipality and fully supersedes any and all prior agreements or
understandings between them in any way related to the subject matter hereof. It is
further understood and agreed that the terms and conditions herein are contractual
and are not a mere recital and that there are no other agreements, understandings,
contracts, or representations between the County and the Municipality in any way
CONTRACT FOR OAKLAND COUNTY EQUALIZATION DIVISION ASSISTANCE SERVICES WITH
«MUNICIPALITY»
Exhibit E - Assessing Services Form of Contract 7-1-25 to 6-30-28
related to the subject matter hereof, except as expressly stated herein. This Contract
shall not be changed or supplemented orally and may be amended only as otherwise
provided herein.
For and in consideration of the mutual assurances, promises, acknowledgments, warrants,
representations, and agreements set forth in this Contract, and for other good and valuable
consideration, the receipt and adequacy of which is hereby acknowledged, the undersigned
hereby execute this Contract on behalf of the Parties, and by doing so legally obligate and
bind the Parties to the terms and conditions of this Contract.
{SIGNATURES CONTAINED ON FOLLOWING PAGES}
CONTRACT FOR OAKLAND COUNTY EQUALIZATION DIVISION ASSISTANCE SERVICES WITH
«MUNICIPALITY»
Exhibit E - Assessing Services Form of Contract 7-1-25 to 6-30-28
IN WITNESS WHEREOF, [Name of Signatory], [Title of Signatory] of the [Municipality], hereby
acknowledges that s/he has been authorized by a resolution of the Governing Body of the
[Municipality], a certified copy of which is attached, to execute this Contract on behalf of the
Municipality and hereby accepts and binds the [Municipality] to the terms and conditions of this
Contract.
EXECUTED:
Date:
Print Name:
Title:
WITNESSED:
Date:
Print Name:
Title: Clerk
[Remainder of this page is intentionally left blank]
CONTRACT FOR OAKLAND COUNTY EQUALIZATION DIVISION ASSISTANCE SERVICES WITH
«MUNICIPALITY»
Exhibit E - Assessing Services Form of Contract 7-1-25 to 6-30-28
IN WITNESS WHEREOF, David T. Woodward, Chairperson, Oakland County Board of
Commissioner, hereby acknowledges that he has been authorized by a resolution of the Oakland
County Board of Commissioners, a certified copy of which is attached, to execute this Contract on
behalf of Oakland County and hereby accepts and binds Oakland County to the terms and
conditions of this Contract.
EXECUTED:
Date:
Print Name: David T. Woodward
Title: Chairperson Oakland County Board of Commissioners
WITNESSED:
Date:
Print Name:
Title:
[Remainder of this page is intentionally left blank]
CONTRACT FOR OAKLAND COUNTY EQUALIZATION DIVISION ASSISTANCE SERVICES WITH
«MUNICIPALITY»
Exhibit E - Assessing Services Form of Contract 7-1-25 to 6-30-28
Exhibit A
Hourly Rate1 by Position Type
Position Type
Contract Period
July 1, 2025 to
June 30, 2026
July 1, 2026 to
June 30, 2027
July 1, 2027 to
June 30, 2028
Central Employee Records Coordinator $52.16 $54.12 $57.21
Equalization Appraiser Aide $41.77 $43.33 $45.81
Equalization Appraiser I $46.21 $47.94 $50.69
Equalization Appraiser II $63.03 $65.39 $69.14
Equalization Appraiser III $75.47 $78.30 $82.78
Equalization Assessing Technician Senior $43.49 $45.13 $47.71
Equalization Assessing Technician $32.10 $33.30 $35.21
Equalization Field Supervisor $89.61 $92.97 $98.29
Chief Equalization $104.36 $108.27 $114.47
Equalization Officer $134.55 $139.60 $147.59
Equalization Support Specialist $51.01 $52.92 $55.95
GIS CAD Technician $65.88 $68.35 $72.26
Office Supervisor $50.77 $52.67 $55.69
Office Support Clerk Senior $16.42 $17.04 $18.01
Supervisor Eq Administrative Services $88.28 $91.60 $96.84
Supervisor Land Desc & Mapping $83.09 $86.20 $91.14
Tax Standards Specialist $68.36 $70.92 $74.98
Technical Office Specialist (Part Time) $17.33 $17.98 $19.01
1 The Hourly Rate by Position Type includes Wages, Benefits (consisting of: FICA, Social Security, Life
Insurance, Disability Insurance, Unemployment Workers’ Compensation, Medical/Prescription
Drugs/Dental/Optical, Retirement, and Indirect Costs (consisting of: Building Depreciation, County
Executive-Administration, Compliance; Corporation Counsel; Mgmt. & Budget-Administration, Purchasing,
Fiscal Services; Facilities-Mgmt., Support Services; Human Resources, and Treasurer).
Oakland County, Michigan
Management & Budget - Equalization Division
County Fiscal Year FY2025 FY2026 FY2027 FY2028
County Fiscal Year by Month 10/1/24 to 9/30/25 10/1/25 to 9/30/26 10/1/26 to 9/30/27 10/1/27 to 9/30/28
UAW Contract - Annual Wage Increase 3.00%5.00%3.75%3.75%
A B C D E F G H I J
Line Position
Average Bi-
(Average Bi-Weekly
Wage/80 hours) +
(Benefits + Indirect
(FY2025 Average Bi-
Weekly Wage/80
Increase + (Benefits +
(FY2026 Average Bi-
Weekly Wage/80
hours) + Annual Wage
Increase + (Benefits +
(FY2027 Average Bi-
Weekly Wage/80
Increase + (Benefits +
1 Central Employee Records Coordinator $2,518.19 $49.68 $52.16 $54.12 $57.21
2 Equalization Appraiser Aide $2,016.41 $39.78 $41.77 $43.33 $45.81
3 Equalization Appraiser I $2,230.96 $44.01 $46.21 $47.94 $50.69
4 Equalization Appraiser II $3,042.92 $60.03 $63.03 $65.39 $69.14
5 Equalization Appraiser III $3,643.58 $71.88 $75.47 $78.30 $82.78
6 Equalization Assessing Techncian Senior $2,099.76 $41.42 $43.49 $45.13 $47.71
7 Equalization Assessing Techncian $1,549.73 $30.57 $32.10 $33.30 $35.21
8 Equalization Field Supervisor $4,326.19 $85.34 $89.61 $92.97 $98.29
9 Chief Equalization-068 $5,038.13 $99.39 $104.36 $108.27 $114.47
10 Equalization Officer $6,495.72 $128.14 $134.55 $139.60 $147.59
11 Equalization Support Specilist $2,462.51 $48.58 $51.01 $52.92 $55.95
12 GIS CAD Technician $3,180.43 $62.74 $65.88 $68.35 $72.26
13 Office Supervisor $2,450.96 $48.35 $50.77 $52.67 $55.69
14 Office Support Clerk Senior $792.90 $15.64 $16.42 $17.04 $18.01
15 Supervisor Eq Administrative Services $4,262.09 $84.08 $88.28 $91.60 $96.84
16 Supervisor Land Desc & Mapping $4,011.16 $79.13 $83.09 $86.20 $91.14
17 Tax Standards Specialist $3,299.99 $65.10 $68.36 $70.92 $74.98
Equalization Employees & Cost Models 2025.04.14 | Hourly Wage+Benefits+ID
OAKLAND COUNTY EXECUTIVE DAVID COULTER
OAKLAND COUNTY EQUALIZATION DIVISION
250 Elizabeth Lake Road, Ste. 1000W, Pontiac, MI 48341 | Contact 248.858.0740 | Fax 248.858-2074 | Web oakgov.com
Memorandum
To:[Community member name, Supervisor/Mayor]
From: Micheal R. Lohmeier, Equalization Officer
Cc:Brian J. Lefler, Chief Financial Officer
Sheryl Johnson, Deputy Chief Financial Officer
Date:March 3, 2025
Subject: Contract Assessing Administration Services with Oakland County Equalization
The Oakland County Equalization Division is providing this communication regarding new
agreements for assessing services between Oakland County and local units of government.
Pursuant to MR 2024-3965 adopted April 11, 2024, the Board of Commissioners amended its
Purchasing Division Policies and Procedures to ensure transparency and accountability in the
establishment of rates for contracts between Oakland County and other government agencies.
Prior to formally presenting the rates and agreement to a local unit of government, the
Equalization Division will first present the proposed rates and form of an agreement to the Finance
Committee of the Board at a public meeting. Subject to the Finance Committee’s review and if
approved, the proposed rates and form of an agreement would be presented to the full Board of
Commissioners at their next public meeting. The following schedule, which is subject to change,
provides an outline of the process.
Item Date
Finance Committee’s Meeting April 2, 2025
Board of Commissioners’ Meeting April 10, 2025
If Approved, Distribute Agreement with Rates to Local Units of
Government
Week of
April 14, 2025
Local Units of Government Review Agreements, and if Approved, Return
Signed Agreement and Resolution to Oakland County
April 14, 2025
through
May 30, 2025
Board of Commissioners’ Chair Executes Agreements
June 16, 2025
through
June 30, 2025
We look forward to continuing to support your assessing needs and appreciate the trust you place
in Oakland County Equalization.
COMMUNITIES
2023-2024 RATE PER
PARCEL REAL
PROPERTY
2023-2024 RATE
PER PARCEL
PERSONAL
PROPERTY
2024-2025 RATE
PER PARCEL REAL
PROPERTY
2024-2025 RATE PER
PARCEL PERSONAL
PROPERTY
Berkley $15.60 $14.27 $16.22 $14.84
Birmingham $20.28 $14.82 $21.09 $15.41
Bloomfield Hills $20.84 $15.27 $21.68 $15.88
Clarkston $16.05 $14.27 $16.69 $14.84
Clawson $15.60 $14.27 $16.22 $14.84
Farmington $19.51 $14.27 $20.29 $14.84
Ferndale $15.60 $14.27 $16.22 $14.84
Hazel Park $13.94 $13.82 $14.50 $14.37
Huntington Woods $15.60 $14.82 $16.22 $15.41
Keego Harbor $16.05 $14.27 $16.69 $14.84
Lathrup Village $16.05 $14.27 $16.69 $14.84
Madison Heights $17.04 $14.27 $17.72 $14.84
Orchard Lake $27.54 $14.25 $28.64 $14.82
Pleasant Ridge $15.60 $14.27 $16.22 $14.84
Pontiac $17.04 $15.27 $17.72 $15.88
Rochester $16.05 $14.27 $16.69 $14.84
South Lyon $15.93 $13.04 $16.56 $13.56
Walled Lake $16.05 $14.27 $16.69 $14.84
Wixom $19.51 $14.82 $20.29 $15.41
TOWNSHIPS $0.00 $0.00 $0.00 $0.00
Commerce $20.06 $14.70 $20.86 $15.28
Groveland $15.60 $14.27 $16.22 $14.84
Holly $16.82 $14.27 $17.49 $14.84
Lyon $16.82 $14.27 $17.49 $14.84
Milford $16.82 $14.27 $17.49 $14.84
Novi $16.50 $16.49 $17.16 $17.15
Oakland $18.28 $14.27 $19.01 $14.84
Orion $17.28 $14.27 $17.97 $14.84
Oxford $17.28 $14.27 $17.97 $14.84
Rose Township $17.04 $14.27 $17.72 $14.84
Royal Oak $15.27 $12.59 $15.88 $13.10
Southfield $16.82 $14.27 $17.49 $14.84
Springfield $16.49 $14.93 $17.15 $15.53
JoAnn Stringfellow
Secretary
David T Woodward (Sep 21, 2025 14:53:34 EDT)09/21/2025
09/22/2025