L. BROOKS PATTERSON OAKLAND COUNTY EXECUTIVE

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1 L. BROOKS PATTERSON OAKLAND COUNTY EXECUTIVE

2 L. BROOKS PATTERSON OAKLAND COUNTY EXECUTIVE 2016 APPORTIONMENT REPORT OAKLAND COUNTY, MICHIGAN Prepared By DEPARTMENT OF MANAGEMENT AND BUDGET LAURIE VAN PELT, Director EQUALIZATION DIVISION DAVID M. HIEBER, Equalization Officer Under the direction of the Finance Committee of the Board of Commissioners THOMAS MIDDLETON Chairperson EILEEN T. KOWALL Majority Vice Chairperson DAVE WOODWARD Minority Vice Chairperson HELAINE ZACK CHRISTINE LONG NANCY L. QUARLES HUGH D. CRAWFORD WADE FLEMING SHELLEY G. TAUB

3 TABLE OF CONTENTS 2016 APPORTIONMENT REPORT OF LOCAL TAX RATES LETTER OF TRANSMITTAL... i OAKLAND COUNTY BOARD OF COMMISSIONERS... ii RESOLUTION RECOMMENDING THE ADOPTION OF THE APPORTIONMENT REPORT OF LOCAL TAXES... iii THE TOTAL ESTIMATED TAX LEVY FOR 2016 AD VALOREM PROPERTY TAXES... 1 COMPARISON OF TAX RATES.2-5 TOTAL CERTIFIED TAX RATES BY TOWNSHIPS TOTAL CERTIFIED TAX RATES BY CITIES TOWNSHIP CERTIFIED TAX RATES CITY CERTIFIED TAX RATES DDA DISTRICTS CERTIFIED TAX RATES OAKLAND COUNTY PUBLIC TRANSPORTATION AUTHORITY CERTIFIED TAX RATES SCHOOL DISTRICT CERTIFIED TAX RATES INTERMEDIATE SCHOOL DISTRICT CERTIFIED TAX RATES COMMUNITY COLLEGE CERTIFIED TAX RATES OAKLAND COUNTY GENERAL OPERATING CERTIFIED TAX RATE OAKLAND COUNTY PARKS & RECREATION CERTIFIED TAX RATE OAKLAND COUNTY ZOOLOGICAL AUTHORITY CERTIFIED TAX RATE OAKLAND COUNTY ART INSTITUTE AUTHORITY CERTIFIED TAX RATE HURON CLINTON METRO AUTHORITY CERTIFIED TAX RATE... 28

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5 OAKLAND COUNTY BOARD OF COMMISSIONERS District 1: District 2: District 3: District 4: District 5: District 6: District 7: District 8: District 9: District 10: District 11: District 12: District 13: District 14: District 15: District 16: District 17: District 18: District 19: District 20: District 21 Michael J. Gingell Robert Hoffman Michael Spisz Thomas Middleton* John A. Scott Eileen T. Kowall* Christine Long* Philip J. Weipert Hugh D. Crawford* David E. S. Bowman Robert Gosselin Shelley G. Taub* Marcia Gershenson William Dwyer Adam L. Kochenderfer Wade Fleming* Nancy L. Quarles* Helaine Zack* Dave Woodward* Gary R. McGillivray Janet Jackson *Finance Committee Members Page ii

6 MISCELLANEOUS RESOLUTION BY: Finance Committee, Thomas Middleton, Chairperson IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET 2016 APPORTIONMENT OF LOCAL TAX RATES To the Oakland County Board of Commissioners Chairperson, Ladies and Gentlemen: WHEREAS the Finance Committee on Local Taxes has examined certificates, statements, papers and records submitted to it from the various townships, cities and villages having taxes to be spread upon the Tax Rolls, and has checked these documents with the pertinent laws, specifically Section 37 General Property Tax Laws, and has caused corrections to be made where necessary; and WHEREAS the committee has prepared tax certificates showing the certified rates as adjusted by M.C.L , M.C.L d, M.C.L e and M.C.L e of the General Property Tax Laws, authorized to be spread against state taxable valuations, which certificates are submitted herewith, and which are the basis for the tabulation above mentioned, and it is recommended that the Board of Commissioners authorize the Equalization Officer to sign these certificates; and WHEREAS the electorate of the State of Michigan amended Article IX of the constitution and added Section 36; and WHEREAS the legislature, as directed, implemented said legislation under Section 37 of the General Property Tax Act and the 1976 State School Code, as amended; and WHEREAS the certified rates are subject to M.C.L which allows additional millage to be voted up to and including December 7, 2016 for schools and, if adopted, up to and including November 8, 2016 for taxing jurisdictions, as specified in said section; said additional millage(s) would require Board approval before they could be spread; and WHEREAS the electorate of the State of Michigan voted to limit school operating levies on homestead and non-homestead property taxes in accordance with this report. NOW THEREFORE BE IT RESOLVED that the Oakland County Board of Commissioners adopt the attached certificates with the recommendations herein contained as part of the permanent records of the Board. BE IT FURTHER RESOLVED that the Equalization Officer be authorized and directed to sign the several tax certificates on which the attached tabulation was based, thereby authorizing and directing the various assessing officers to spread the rates against the taxable valuation set forth herein for BE IT FURTHER RESOLVED that the Oakland County Board of Commissioners, in compliance with the General Property Tax Act and the 50 mill limitation, directs the Equalization Division to revise the apportionment report for 2016 as follows: Tax Authority Previous Rate Revised Rate Reason for Change Township of Milford Millage increase Township of Oxford New Parks Debt Avondale School District Operating Revision Avondale School District Sinking Fund Revision Royal Oak School District Operating Millage increase Wayne County Intermediate Schools New Millage Chairperson, on behalf of the Finance Committee, I move the adoption of the foregoing resolution. FINANCE COMMITTEE

7 2016 APPORTIONMENT OF LOCAL TAXES OAKLAND COUNTY, MICHIGAN THE TOTAL TAX LEVY FOR 2016 AD VALOREM PROPERTY TAXES AND PERCENTAGE COUNTY OPERATING 212,935, % TOWNSHIPS & VILLAGES 199,375, % CITIES 464,075, % LOCAL SCHOOL DISTRICTS HOMESTEAD 340,093, % NON-HOMESTEAD 376,193, % STATE EDUCATION TAX 316,241, % MISCELLANEOUS INTERMEDIATE SCHOOLS 175,112, % COMMUNITY COLLEGES 82,140, % PARKS & RECREATION 12,607, % ZOO AUTHORITY 5,217, % ART INSTITUTE AUTHORITY 10,441, % HURON CLINTON AUTHORITY 11,310, % TOTAL ESTIMATED TAXES 2,205,744, % TOTAL TAX TOTAL TAXABLE VALUE 2,205,744,290 = = $41.85 PER THOUSAND TAXABLE VALUE 52,706,863,613 (21.0%) C (9.0%) B (73.9%) A (9.7%) A (15.4%) D (13.5%) G (6.1%) C (17.1%) E (14.3%) F (19.9%) B A = COUNTY OPERATING B = TWP & VILLAGES C = CITIES D = HOMESTEAD E = NON-HOMESTEAD F = STATE EDUCATION TAX G = MISCELLANEOUS 2016 Breakdown of Estimated Tax Levy by Taxing Jurisdiction * FOR ILLUSTRATION PURPOSES ONLY A = RESIDENTIAL, AGRICULTURAL & DEVELOPMENTAL B = COMMERCIAL C = INDUSTRIAL & UTILITIES 2016 Breakdown of Tax Base By Class of Property PAGE 1

8 2016 Oakland County Equalization Comparison of Tax Rates Rate Name Tax Rate Tax Rate Change Reason for Change COUNTY OPERATING COUNTY OPERATING % Unit decrease TOWNSHIPS & VILLAGES ADDISON % Headlee rollback BLOOMFIELD % Headlee rollback BRANDON % Unit decrease COMMERCE % Unit increase GROVELAND % HIGHLAND % Headlee rollback and debt decrease HOLLY % Headlee rollback INDEPENDENCE % Headlee rollback LYON % Headlee rollback and debt decrease MILFORD % Headlee rollback and debt decrease NOVI % Headlee rollback OAKLAND % Headlee rollback ORION % Headlee rollback OXFORD % Headlee rollback and expired debt ROSE % Headlee rollback ROYAL OAK % Debt increase SOUTHFIELD % SPRINGFIELD % New millage VILLAGE OF BEVERLY HILLS % Unit decrease VILLAGE OF BINGHAM FARMS % VILLAGE OF FRANKLIN % Unit decrease VILLAGE OF HOLLY % Headlee rollback VILLAGE OF LAKE ORION % Unit increase VILLAGE OF LEONARD % VILLAGE OF MILFORD % Headlee rollback VILLAGE OF MILFORD DDA % Headlee rollback VILLAGE OF ORTONVILLE % VILLAGE OF OXFORD % VILLAGE OF WOLVERINE LAKE % WATERFORD % Headlee rollback WEST BLOOMFIELD % Headlee rollback WHITE LAKE % Headlee rollback CITIES AUBURN HILLS % New millage BERKLEY % Headlee rollback and debt decrease BERKLEY DDA % BIRMINGHAM % Unit decrease BLOOMFIELD HILLS % Headlee rollback CLARKSTON VILLAGE % Unit decrease CLAWSON % Headlee rollback and debt decrease CLAWSON DDA % Headlee rollback FARMINGTON % Headlee rollback FARMINGTON HILLS % Headlee rollback FENTON % Headlee rollback FERNDALE % Headlee rollback and debt decrease FERNDALE DDA % Headlee rollback 2

9 2016 Oakland County Equalization Comparison of Tax Rates Rate Name Tax Rate Tax Rate Change Reason for Change HAZEL PARK % Headlee rollback HAZEL PARK DDA % HUNTINGTON WOODS % Unit decrease and debt decrease KEEGO HARBOR % Headlee rollback LAKE ANGELUS % Headlee rollback LATHRUP VILLAGE % Unit increase LATHRUP VILLAGE DDA % Unit increase MADISON HEIGHTS % Debt increase NORTHVILLE % Unit decrease NOVI % Headlee rollback and debt decrease OAK PARK % Headlee rollback ORCHARD LAKE % Unit decrease PLEASANT RIDGE % Headlee rollback and debt decrease PONTIAC % ROCHESTER % Unit decrease ROCHESTER HILLS % ROYAL OAK % Unit increase ROYAL OAK DDA % Headlee rollback SOUTH LYON % Unit increase and debt increase SOUTHFIELD % Debt decrease SOUTHFIELD DDA % Headlee rollback SYLVAN LAKE % Headlee rollback and debt decrease TROY % Debt decrease WALLED LAKE % Headlee rollback WIXOM % Debt decrease WIXOM DDA % Headlee rollback SCHOOLS ALMONT PRE % Headlee rollback ALMONT-NON-PRE % Headlee rollback AVONDALE PRE % Unit increase AVONDALE-NON-PRE % Unit increase BERKLEY PRE % Headlee rollback BERKLEY-NON-PRE % Headlee rollback BIRMINGHAM PRE % Hold harmless decrease BIRMINGHAM-NON-PRE % BIRMINGHAM-TRANSFER PRE % Hold harmless decrease and debt decrease BIRMINGHAM-TRANSFER-NON-PRE % Debt decrease BLOOMFIELD HILLS PRE % Hold harmless increase BLOOMFIELD HILLS-NON-PRE % Headlee rollback BLOOMFIELD HILLS TRANSFER PRE % Headlee rollback and debt decrease BLOOMFIELD HILLS-TRANS-NON-PRE % Headlee rollback and debt decrease BRANDON PRE % Headlee rollback and debt decrease BRANDON-NON-PRE % Headlee rollback and debt decrease BRANDON-TRANSFER PRE % Headlee rollback and debt decrease BRANDON-TRANSFER-NON-PRE % Headlee rollback and debt decrease CLARENCEVILLE PRE % CLARENCEVILLE-NON-PRE % CLARKSTON PRE % CLARKSTON-NON-PRE % 3

10 2016 Oakland County Equalization Comparison of Tax Rates Rate Name Tax Rate Tax Rate Change Reason for Change CLAWSON PRE % Debt increase CLAWSON-NON-PRE % Debt increase FARMINGTON PRE % Hold harmless decrease FARMINGTON-NON-PRE % FENTON PRE % Headlee rollback and debt decrease FENTON-NON-PRE % Headlee rollback and debt decrease FERNDALE PRE % New sinking fund millage FERNDALE-NON-PRE % New sinking fund millage GOODRICH PRE % GOODRICH-NON-PRE % GRAND BLANC PRE % Debt increase GRAND BLANC-NON-PRE % Debt increase HAZEL PARK PRE % Headlee rollback HAZEL PARK-NON-PRE % Headlee rollback HOLLY PRE % HOLLY-NON-PRE % HURON VALLEY PRE % Headlee rollback HURON VALLEY-NON-PRE % Headlee rollback LAKE ORION PRE % New sinking fund millage LAKE ORION-NON-PRE % New sinking fund millage LAKE ORION-TRANSFER PRE % New sinking fund millage LAKE ORION-TRANSFER-NON-PRE % New sinking fund millage LAMPHERE PRE % Debt decrease LAMPHERE-NON-PRE % Debt decrease MADISON PRE % MADISON-NON-PRE % NORTHVILLE PRE % Debt decrease and sinking fund decrease NORTHVILLE-NON-PRE % Debt decrease and sinking fund decrease NORTHVILLE-TRANSFER PRE % Debt decrease and sinking fund decrease NORTHVILLE-TRANSFER-NON-PRE % Debt decrease and sinking fund decrease NOVI PRE % Headlee rollback NOVI-NON-PRE % Headlee rollback NOVI-TRANSFER PRE % Debt decrease NOVI-TRANSFER-NON-PRE % Debt decrease OAK PARK PRE % Headlee rollback OAK PARK-NON-PRE % Headlee rollback OXFORD PRE % OXFORD-NON-PRE % Headlee rollback PONTIAC PRE % New sinking fund millage PONTIAC-NON-PRE % New sinking fund millage ROCHESTER PRE % Debt decrease ROCHESTER-NON-PRE % Debt decrease ROMEO PRE % Sinking fund expired ROMEO-NON-PRE % Sinking fund expired ROYAL OAK PRE % Hold harmless decrease ROYAL OAK-NON-PRE % Headlee rollback SOUTH LYON PRE % Debt decrease SOUTH LYON-NON-PRE % Debt decrease SOUTHFIELD PRE % 4

11 2016 Oakland County Equalization Comparison of Tax Rates Rate Name Tax Rate Tax Rate Change Reason for Change SOUTHFIELD-NON-PRE % SOUTHFIELD TRANSFER PRE % Debt increase SOUTHFIELD-TRANSFER-NON-PRE % Debt increase TROY PRE % Hold harmless increase TROY-NON-PRE % Unit increase WALLED LAKE PRE % Debt decrease WALLED LAKE-NON-PRE % Debt decrease WALLED LAKE TRANSFER PRE % Debt increase WALLED LAKE TRANSFER-NON-PRE % Debt increase WALLED LAKE TRANSFER PRE % Debt decrease WALLED LAKE-TRANSFER-NON-PRE % Debt decrease WARREN PRE % Debt increase WARREN-NON-PRE % Debt increase WATERFORD PRE % WATERFORD-NON-PRE % WEST BLOOMFIELD PRE % Hold harmless increase WEST BLOOMFIELD-NON-PRE % Headlee rollback STATE EDUCATION TAX STATE EDUCATION TAX % OTHER TAX GENESSEE INTERMEDIATE SCHOOLS % New millage LAPEER INTERMEDIATE SCHOOLS % Headlee rollback MACOMB INTERMEDIATE SCHOOLS % Headlee rollback OAKLAND INTERMEDIATE SCHOOLS % Headlee rollback WAYNE INTERMEDIATE SCHOOLS % New millage MOTT COMMUNITY COLLEGE % Debt decrease OAKLAND COMMUNITY COLLEGE % Headlee rollback SCHOOLCRAFT COLLEGE % Headlee rollback PARKS & RECREATION % Headlee rollback HURON CLINTON AUTHORITY % OAKLAND COUNTY PUBLIC TRANS % Headlee rollback ZOOLOGICAL AUTHORITY % Headlee rollback ART INSTITUTE AUTHORITY % Headlee rollback 5

12 TOTAL CERTIFIED TAX RATES BY TOWNSHIP INTERMED COMM- CITY PRE NON-PRE SCHOOL UNITY VILLAGE * PRE NON-PRE TOWNSHIP/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP OCPTA COMBINED TOTAL TOTAL TOWNSHIP OF ADDISON LAKE ORION / OIS / OCC LK ORION/OXFORD TRAN / OIS / OCC OXFORD / OIS / OCC ALMONT / LIS / ROMEO / MIS / ROMEO TRAN / MIS / OCC VILLAGE OF LEONARD OXFORD / OIS / OCC CHARTER TOWNSHIP OF BLOOMFIELD AVONDALE / OIS / OCC BIRMINGHAM / OIS / OCC BLM TWP VILLAGE SUB / OIS / OCC BLOOMFIELD HILLS / OIS / OCC PONTIAC / OIS / OCC CHARTER TOWNSHIP OF BRANDON BRANDON / OIS / OCC OXFORD / OIS / OCC VILLAGE OF ORTONVILLE BRANDON / OIS / OCC CHARTER TOWNSHIP OF COMMERCE HURON VALLEY / OIS / OCC WALLED LAKE / OIS / OCC * SEE LAST PAGE PAGE 6

13 TOTAL CERTIFIED TAX RATES BY TOWNSHIP INTERMED COMM- CITY PRE NON-PRE SCHOOL UNITY VILLAGE * PRE NON-PRE TOWNSHIP/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP OCPTA COMBINED TOTAL TOTAL VILLAGE OF WOLVERINE LAKE WALLED LAKE / OIS / OCC TOWNSHIP OF GROVELAND BRANDON / OIS / OCC GDR TO BRAN TRAN / OIS / MCC HOLLY / OIS / OCC GOODRICH / GIS / MCC CHARTER TOWNSHIP OF HIGHLAND HURON VALLEY / OIS / OCC TOWNSHIP OF HOLLY HOLLY / OIS / OCC GRAND BLANC / GIS / MCC VILLAGE OF HOLLY HOLLY / OIS / OCC CHARTER TOWNSHIP OF INDEPENDENCE CLARKSTON / OIS / OCC LAKE ORION / OIS / OCC WATERFORD / OIS / OCC CHARTER TOWNSHIP OF LYON SOUTH LYON / OIS / OCC NORTHVILLE / WIS / SCC CHARTER TOWNSHIP OF MILFORD HURON VALLEY / OIS / OCC SOUTH LYON / OIS / OCC * SEE LAST PAGE PAGE 7

14 TOTAL CERTIFIED TAX RATES BY TOWNSHIP INTERMED COMM- CITY PRE NON-PRE SCHOOL UNITY VILLAGE * PRE NON-PRE TOWNSHIP/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP OCPTA COMBINED TOTAL TOTAL VILLAGE OF MILFORD HURON VALLEY / OIS / OCC TOWNSHIP OF NOVI NORTHVILLE / WIS / SCC CHARTER TOWNSHIP OF OAKLAND LAKE ORION / OIS / OCC ROCHESTER / OIS / OCC ROMEO / MIS / CHARTER TOWNSHIP OF ORION CLARKSTON / OIS / OCC LAKE ORION / OIS / OCC PONTIAC / OIS / OCC ROCHESTER / OIS / OCC VILLAGE OF LAKE ORION LAKE ORION / OIS / OCC CHARTER TOWNSHIP OF OXFORD LAKE ORION / OIS / OCC OXFORD / OIS / OCC VILLAGE OF OXFORD OXFORD / OIS / OCC TOWNSHIP OF ROSE HOLLY / OIS / OCC FENTON / GIS / MCC * SEE LAST PAGE PAGE 8

15 TOTAL CERTIFIED TAX RATES BY TOWNSHIP INTERMED COMM- CITY PRE NON-PRE SCHOOL UNITY VILLAGE * PRE NON-PRE TOWNSHIP/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP OCPTA COMBINED TOTAL TOTAL VILLAGE OF HOLLY HOLLY / OIS / OCC CHARTER TOWNSHIP OF ROYAL OAK FERNDALE / OIS / OCC OAK PARK / OIS / OCC TOWNSHIP OF SOUTHFIELD BIRMINGHAM / OIS / OCC SOUTHFIELD / OIS / OCC VILLAGE OF BINGHAM FARMS BIRMINGHAM / OIS / OCC SOUTHFIELD / OIS / OCC VILLAGE OF FRANKLIN BIRMINGHAM / OIS / OCC VILLAGE OF BEVERLY HILLS BIRMINGHAM / OIS / OCC CHARTER TOWNSHIP OF SPRINGFIELD BRANDON / OIS / OCC CLARKSTON / OIS / OCC HOLLY / OIS / OCC CHARTER TOWNSHIP OF WATERFORD CLARKSTON / OIS / OCC PONTIAC / OIS / OCC WATERFORD / OIS / OCC * SEE LAST PAGE PAGE 9

16 TOTAL CERTIFIED TAX RATES BY TOWNSHIP INTERMED COMM- CITY PRE NON-PRE SCHOOL UNITY VILLAGE * PRE NON-PRE TOWNSHIP/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP OCPTA COMBINED TOTAL TOTAL CHARTER TOWNSHIP OF WEST BLOOMFIELD BIRMINGHAM / OIS / OCC BLOOMFIELD HILLS / OIS / OCC BLOOMFLD HILLS TRAN / OIS / OCC FARMINGTON / OIS / OCC PONTIAC / OIS / OCC WALLED LAKE / OIS / OCC WATERFORD / OIS / OCC WEST BLOOMFIELD / OIS / OCC CHARTER TOWNSHIP OF WHITE LAKE CLARKSTON / OIS / OCC HOLLY / OIS / OCC HURON VALLEY / OIS / OCC WALLED LAKE / OIS / OCC HV TO WALLED LK TRAN / OIS / OCC WATERFORD / OIS / OCC * COMBINED-CONSISTS OF: COUNTY OPERATING PARKS AND RECREATION ZOO AUTHORITY ART INSTITUTE AUTHORITY HURON CLINTON AUTHORITY TOTAL * SEE LAST PAGE PAGE 10

17 TOTAL CERTIFIED TAX RATES BY CITY INTERMED COMM- CITY PRE NON-PRE SCHOOL UNITY VILLAGE * PRE NON-PRE CITY/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP OCPTA COMBINED TOTAL TOTAL CITY OF AUBURN HILLS AVONDALE / OIS / OCC LAKE ORION / OIS / OCC PONTIAC / OIS / OCC ROCHESTER / OIS / OCC CITY OF BERKLEY BERKLEY / OIS / OCC ROYAL OAK / OIS / OCC CITY OF BIRMINGHAM BIRMINGHAM / OIS / OCC CITY OF BLOOMFIELD HILLS BIRMINGHAM / OIS / OCC BLOOMFIELD HILLS / OIS / OCC CITY OF CLARKSTON VILLAGE CLARKSTON / OIS / OCC CITY OF CLAWSON CLAWSON / OIS / OCC CITY OF FARMINGTON FARMINGTON / OIS / OCC CITY OF FARMINGTON HILLS CLARENCEVILLE / OIS / SCC FARMINGTON / OIS / OCC WALLED LAKE / OIS / OCC * SEE LAST PAGE PAGE 11

18 TOTAL CERTIFIED TAX RATES BY CITY INTERMED COMM- CITY PRE NON-PRE SCHOOL UNITY VILLAGE * PRE NON-PRE CITY/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP OCPTA COMBINED TOTAL TOTAL CITY OF FENTON HOLLY / OIS / OCC CITY OF FERNDALE FERNDALE / OIS / OCC HAZEL PARK / OIS / OCC CITY OF HAZEL PARK HAZEL PARK / OIS / OCC CITY OF HUNTINGTON WOODS BERKLEY / OIS / OCC ROYAL OAK / OIS / OCC CITY OF KEEGO HARBOR WEST BLOOMFIELD / OIS / OCC CITY OF LAKE ANGELUS PONTIAC / OIS / OCC WATERFORD / OIS / OCC CITY OF LATHRUP VILLAGE SOUTHFIELD / OIS / OCC CITY OF MADISON HEIGHTS LAMPHERE / OIS / OCC MADISON / OIS / OCC ROYAL OAK / OIS / OCC CITY OF NORTHVILLE NORTHVILLE / WIS / SCC * SEE LAST PAGE PAGE 12

19 TOTAL CERTIFIED TAX RATES BY CITY INTERMED COMM- CITY PRE NON-PRE SCHOOL UNITY VILLAGE * PRE NON-PRE CITY/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP OCPTA COMBINED TOTAL TOTAL CITY OF NOVI NOVI / OIS / OCC NOVI TRAN / OIS / SCC SOUTH LYON/NOVI TRAN / OIS / OCC SOUTH LYON / OIS / OCC WALLED LAKE / OIS / OCC WALLED LAKE TRAN / OIS / OCC NORTHVILLE / WIS / SCC NORTHVILLE TRAN / WIS / OCC CITY OF OAK PARK BERKLEY / OIS / OCC BERKLEY 425 / OIS / OCC BERKLEY ANNEX TO OK PK / OIS / OCC FERNDALE / OIS / OCC OAK PARK / OIS / OCC OAK PARK 425 / OIS / OCC OAK PARK BRA / OIS / OCC OAK PARK BRF/2 / OIS / OCC CITY OF ORCHARD LAKE VILLAGE BLOOMFIELD HILLS / OIS / OCC WALLED LAKE / OIS / OCC WEST BLOOMFIELD / OIS / OCC CITY OF PLEASANT RIDGE FERNDALE / OIS / OCC * SEE LAST PAGE PAGE 13

20 TOTAL CERTIFIED TAX RATES BY CITY INTERMED COMM- CITY PRE NON-PRE SCHOOL UNITY VILLAGE * PRE NON-PRE CITY/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP OCPTA COMBINED TOTAL TOTAL CITY OF PONTIAC PONTIAC / OIS / OCC C - PONT 425 AGREEMENT / OIS / OCC CITY OF ROCHESTER ROCHESTER / OIS / OCC CITY OF ROCHESTER HILLS AVONDALE / OIS / OCC ROCHESTER / OIS / OCC CITY OF ROYAL OAK BERKLEY / OIS / OCC CLAWSON / OIS / OCC ROYAL OAK / OIS / OCC CITY OF SOUTHFIELD BIRMINGHAM / OIS / OCC BIRM SOUTHFLD TRAN / OIS / OCC OAK PARK / OIS / OCC SOUTHFIELD / OIS / OCC SOUTHFLD BIRM TRAN / OIS / OCC F - SOUTHFIELD TOOL AND DIE / OIS / OCC CITY OF SOUTH LYON SOUTH LYON / OIS / OCC CITY OF SYLVAN LAKE PONTIAC / OIS / OCC WEST BLOOMFIELD / OIS / OCC * SEE LAST PAGE PAGE 14

21 TOTAL CERTIFIED TAX RATES BY CITY INTERMED COMM- CITY PRE NON-PRE SCHOOL UNITY VILLAGE * PRE NON-PRE CITY/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP OCPTA COMBINED TOTAL TOTAL CITY OF TROY AVONDALE / OIS / OCC BIRMINGHAM / OIS / OCC BLOOMFIELD HILLS / OIS / OCC LAMPHERE / OIS / OCC ROYAL OAK / OIS / OCC TROY / OIS / OCC TROY BROWNFIELD 4 / OIS / OCC TROY DDA / OIS / OCC TROY SZ / OIS / OCC TROY BROWNFIELD / OIS / OCC WARREN / MIS / OCC CITY OF WALLED LAKE WALLED LAKE / OIS / OCC CITY OF WIXOM NOVI / OIS / OCC SOUTH LYON / OIS / OCC WALLED LAKE / OIS / OCC * SEE LAST PAGE PAGE 15

22 TOTAL CERTIFIED TAX RATES BY CITY INTERMED COMM- CITY PRE NON-PRE SCHOOL UNITY VILLAGE * PRE NON-PRE CITY/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP OCPTA COMBINED TOTAL TOTAL * COMBINED-CONSISTS OF: COUNTY OPERATING PARKS AND RECREATION ZOO AUTHORITY ART INSTITUTE AUTHORITY HURON CLINTON AUTHORITY TOTAL * SEE LAST PAGE PAGE 16

23 TOWNSHIP AND VILLAGE CERTIFIED TAX RATES TOWNSHIP AND VILLAGE TOWNSHIP DEBT OR ALLOCATED VOTED AUTHORITY VILLAGE OCPTA TOTAL A TOWNSHIP OF ADDISON AL VILLAGE OF LEONARD C CHARTER TOWNSHIP OF BLOOMFIELD D CHARTER TOWNSHIP OF BRANDON DO VILLAGE OF ORTONVILLE E CHARTER TOWNSHIP OF COMMERCE EW VILLAGE OF WOLVERINE LAKE G TOWNSHIP OF GROVELAND H CHARTER TOWNSHIP OF HIGHLAND I TOWNSHIP OF HOLLY IH VILLAGE OF HOLLY J CHARTER TOWNSHIP OF INDEPENDENCE K CHARTER TOWNSHIP OF LYON L CHARTER TOWNSHIP OF MILFORD LM VILLAGE OF MILFORD M TOWNSHIP OF NOVI N CHARTER TOWNSHIP OF OAKLAND O CHARTER TOWNSHIP OF ORION OL VILLAGE OF LAKE ORION P CHARTER TOWNSHIP OF OXFORD PAGE 17

24 TOWNSHIP AND VILLAGE CERTIFIED TAX RATES TOWNSHIP AND VILLAGE TOWNSHIP DEBT OR ALLOCATED VOTED AUTHORITY VILLAGE OCPTA TOTAL PO VILLAGE OF OXFORD R TOWNSHIP OF ROSE RH VILLAGE OF HOLLY S CHARTER TOWNSHIP OF ROYAL OAK T TOWNSHIP OF SOUTHFIELD TB VILLAGE OF BINGHAM FARMS TF VILLAGE OF FRANKLIN TH VILLAGE OF BEVERLY HILLS U CHARTER TOWNSHIP OF SPRINGFIELD W CHARTER TOWNSHIP OF WATERFORD X CHARTER TOWNSHIP OF WEST BLOOMFIELD Y CHARTER TOWNSHIP OF WHITE LAKE PAGE 18

25 CITY CERTIFIED TAX RATES CITY CERTIFIED RATE OCPTA TOTAL 02 CITY OF AUBURN HILLS CITY OF BERKLEY CITY OF BIRMINGHAM CITY OF BLOOMFIELD HILLS CITY OF CLARKSTON VILLAGE CITY OF CLAWSON CITY OF FARMINGTON CITY OF FARMINGTON HILLS CITY OF FENTON CITY OF FERNDALE **28 CITY OF HAZEL PARK CITY OF HUNTINGTON WOODS CITY OF KEEGO HARBOR CITY OF LAKE ANGELUS CITY OF LATHRUP VILLAGE CITY OF MADISON HEIGHTS CITY OF NORTHVILLE CITY OF NOVI CITY OF OAK PARK CITY OF ORCHARD LAKE VILLAGE PAGE 19 **SMORSA levied on real property only included in total.

26 CITY CERTIFIED TAX RATES CITY CERTIFIED RATE OCPTA TOTAL 60 CITY OF PLEASANT RIDGE CITY OF PONTIAC CITY OF ROCHESTER CITY OF ROCHESTER HILLS CITY OF ROYAL OAK CITY OF SOUTHFIELD CITY OF SOUTH LYON CITY OF SYLVAN LAKE CITY OF TROY CITY OF WALLED LAKE CITY OF WIXOM PAGE 20

27 DDA DISTRICTS CERTIFIED TAX RATES CITY, VILLAGE OR TOWNSHIP C VOTED DEBT OR TOTAL AUTHORITY CITY OF BERKLEY DDA CITY OF CLAWSON DDA CITY OF FERNDALE DDA CITY OF HAZEL PARK DDA CITY OF LATHRUP VILLAGE DDA CITY OF ROYAL OAK DDA CITY OF SOUTHFIELD DDA CITY OF WIXOM DDA VILLAGE OF MILFORD DDA PAGE 21

28 OAKLAND COUNTY PUBLIC TRANSPORTATION AUTHORITY CERTIFIED TAX RATES CITY, VILLAGE OR TOWNSHIP ALLOCATED VOTED DEBT OR AUTHORITY TOTAL CHARTER TOWNSHIP OF BLOOMFIELD CHARTER TOWNSHIP OF ROYAL OAK CHARTER TOWNSHIP OF WEST BLOOMFIELD CITY OF AUBURN HILLS CITY OF BERKLEY CITY OF BIRMINGHAM CITY OF CLAWSON CITY OF FARMINGTON CITY OF FARMINGTON HILLS CITY OF FERNDALE CITY OF HAZEL PARK CITY OF HUNTINGTON WOODS CITY OF LATHRUP VILLAGE CITY OF MADISON HEIGHTS CITY OF OAK PARK CITY OF PLEASANT RIDGE CITY OF PONTIAC CITY OF ROYAL OAK CITY OF SOUTHFIELD CITY OF TROY CITY OF WALLED LAKE VILLAGE OF BINGHAM FARMS VILLAGE OF FRANKLIN VILLAGE OF BEVERLY HILLS PAGE 22

29 SCHOOL DISTRICT CERTIFIED TAX RATES SCHOOL DISTRICT (ALL PROPERTY) STATE EDUCATION (NON-PRE) SCHOOL OPERATING (PRE) (ALL PROPERTY) (ALL PROPERTY) (ALL PROPERTY) <18 MILLS >18 MILLS SUPPLE- SUPPLE- SINKING DEBT MENTAL MENTAL FUND PRE TOTAL NON-PRE TOTAL 010 AVONDALE BERKLEY BERKLEY BERKLEY ANNEX TO OK PK BIRMINGHAM BIRM SOUTHFLD TRAN BLM TWP VILLAGE SUB BLOOMFIELD HILLS BLOOMFLD HILLS TRAN BRANDON GDR TO BRAN TRAN CLARENCEVILLE CLARKSTON CLAWSON FARMINGTON FERNDALE HAZEL PARK HOLLY PAGE 23

30 SCHOOL DISTRICT CERTIFIED TAX RATES SCHOOL DISTRICT (ALL PROPERTY) STATE EDUCATION (NON-PRE) SCHOOL OPERATING (PRE) (ALL PROPERTY) (ALL PROPERTY) (ALL PROPERTY) <18 MILLS >18 MILLS SUPPLE- SUPPLE- SINKING DEBT MENTAL MENTAL FUND PRE TOTAL NON-PRE TOTAL 140 HURON VALLEY LAKE ORION LK ORION/OXFORD TRAN LAMPHERE MADISON NOVI NOVI TRAN SOUTH LYON/NOVI TRAN OAK PARK OAK PARK OAK PARK BRA OAK PARK BRF/ OXFORD **210 PONTIAC **21C PONT 425 AGREEMENT ROCHESTER ROYAL OAK SOUTH LYON **See page 27 for MESSA debt rates. PAGE 24

31 SCHOOL DISTRICT CERTIFIED TAX RATES SCHOOL DISTRICT (ALL PROPERTY) STATE EDUCATION (NON-PRE) SCHOOL OPERATING (PRE) (ALL PROPERTY) (ALL PROPERTY) (ALL PROPERTY) <18 MILLS >18 MILLS SUPPLE- SUPPLE- SINKING DEBT MENTAL MENTAL FUND PRE TOTAL NON-PRE TOTAL 250 SOUTHFIELD SOUTHFLD BIRM TRAN F SOUTHFIELD TOOL AND DIE TROY TROY BROWNFIELD TROY DDA TROY SZ TROY BROWNFIELD WALLED LAKE HV TO WALLED LK TRAN WALLED LAKE TRAN WATERFORD WEST BLOOMFIELD ALMONT FENTON GOODRICH GRAND BLANC NORTHVILLE NORTHVILLE TRAN PAGE 25

32 SCHOOL DISTRICT CERTIFIED TAX RATES SCHOOL DISTRICT (ALL PROPERTY) STATE EDUCATION (NON-PRE) SCHOOL OPERATING (PRE) (ALL PROPERTY) (ALL PROPERTY) (ALL PROPERTY) <18 MILLS >18 MILLS SUPPLE- SUPPLE- SINKING DEBT MENTAL MENTAL FUND PRE TOTAL NON-PRE TOTAL 700 ROMEO ROMEO TRAN WARREN PAGE 26

33 PONTIAC SCHOOL DISTRICT MESSA JUDGMENT CERTIFIED TAX RATES CITY, VILLAGE OR TOWNSHIP YEARS TO DEBT OR TOTAL BE LEVIED AUTHORITY CHARTER TOWNSHIP OF ORION YEAR FOUR OF TEN CITY OF AUBURN HILLS YEAR FOUR OF TEN CITY OF LAKE ANGELUS YEAR FOUR OF TEN CITY OF PONTIAC YEAR FOUR OF TEN PAGE 27

34 INTERMEDIATE SCHOOL DISTRICT/COMMUNITY COLLEGE/OAKLAND COUNTY GENERAL OPERATING/ OAKLAND COUNTY PARKS AND RECREATION/HURON CLINTON METROPOLITAN AUTHORITY/OAKLAND COUNTY ZOOLOGICAL AUTHORITY/OAKLAND COUNTY ART AUTHORITY CERTIFIED TAX RATES INTERMEDIATE SCHOOLS GENESEE INTERMEDIATE SCHOOLS LAPEER INTERMEDIATE SCHOOLS MACOMB INTERMEDIATE SCHOOLS OAKLAND INTERMEDIATE SCHOOLS WAYNE INTERMEDIATE SCHOOLS COMMUNITY COLLEGES MOTT COMMUNITY COLLEGE OAKLAND COMMUNITY COLLEGE SCHOOLCRAFT COLLEGE DEBT OR ALLOCATED VOTED AUTHORITY TOTAL OAKLAND COUNTY GENERAL OPERATING OAKLAND COUNTY PARKS AND RECREATION OAKLAND COUNTY ZOOLOGICAL AUTHORITY OAKLAND COUNTY ART INSTITUTE AUTHORITY HURON CLINTON METRO AUTHORITY * COMBINED-CONSISTS OF: COUNTY OPERATING PARKS AND RECREATION ZOO AUTHORITY ART INSTITUTE AUTHORITY HURON CLINTON AUTHORITY TOTAL PAGE 28

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