L. BROOKS PATTERSON OAKLAND COUNTY EXECUTIVE

Transcription

1 2004 APPORTIONMENT OF LOCAL TAX RATES L. Brooks Patterson, County Executive December 2004

2 L. BROOKS PATTERSON OAKLAND COUNTY EXECUTIVE 2004 APPORTIONMENT REPORT OAKLAND COUNTY, MICHIGAN Prepared By DEPARTMENT OF MANAGEMENT AND BUDGET LAURIE VAN PELT, Director EQUALIZATION DIVISION DAVID HIEBER, Manager Under the direction of the Finance Committee of the Board of Commissioners CHUCK MOSS Chairperson BILL BULLARD, JR. Majority Vice Chairperson GEORGE W. SUAREZ Minority Vice Chairperson HUGH D. CRAWFORD VINCENT GREGORY GREG JAMIAN MARTIN J. KNOLLENBERG CHRISTINE LONG CHARLES E. PALMER PETER H. WEBSTER HELAINE ZACK

3 TABLE OF CONTENTS 2004 APPORTIONMENT REPORT OF LOCAL TAX RATES LETTER OF TRANSMITTAL... i OAKLAND COUNTY BOARD OF COMMISSONERS...ii RESOLUTION RECOMMENDING THE ADOPTION OF THE APPORTIONMENT REPORT OF LOCAL TAXES...iii THE TOTAL ESTIMATED TAX LEVY FOR 2004 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 SCHOOL DISTRICT CERTIFIED TAX RATES INTERMEDIATE SCHOOL DISTRICT CERTIFIED TAX RATES COMMUNITY COLLEGE CERTIFIED TAX RATES OAKLAND COUNTY GENERAL OPERATING CERTIFIED TAX RATES OAKLAND COUNTY PARKS & RECREATION CERTIFIED TAX RATES HURON CLINTON AUTHORITY CERTIFIED TAX RATES OAKLAND COUNTY PUBLIC TRANSPORTATION AUTHORITY CERTIFIED TAX RATES... 36

4 December 2, 2004 TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS - FINANCE COMMITTEE: The attached Apportionment of Local Tax Rates was prepared by the Equalization Division of the Department of Management and Budget, under the supervision of the Oakland County Board of Commissioners Finance Committee. The certificates, statements, papers and records submitted by the various townships, cities and villages were examined, and the enclosed rates represent a compilation of those documents. The certified rates, as adjusted by Headlee M.C.L. (Sections D, E), Truth in Assessing M.C.L. (Section ), are set for all townships, cities, and villages in Oakland County. Of special interest on page 1 is the Summary of the Estimated Tax Levy by the various taxing authorities. These recaps depict the average tax rate and estimated total levy. The Attached resolution, if passed by the Oakland County Board of Commissioners, will authorize the Equalization Director to sign the several tax certificates on which the attached tabulation was based. The action thereby authorizes and directs the various assessing officers to spread the rates against the 2004 taxable valuation. If you have any question or need further information, please contact my office. Respectfully submitted, Budget David Hieber, Manager Equalization Division Department of Management and i ELIZABETH LAKE ROAD CENTER ELIZABETH LK RD STE 1000 WEST - PONTIAC MI (248)

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 District 22: District 23: District 24: District 25: William R. Patterson Bill Bullard, Jr.* Eric S. Wilson Thomas Middleton John A. Scott Eileen T. Kowall Christine Long* Jeff Potter Hugh D. Crawford* Mattie M. Hatchett Tom McMillin Sue Ann Douglas Martin J. Knollenberg* Mike Rogers David L. Moffitt Greg Jamian* Thomas A. Law Peter H. Webster* Charles E. Palmer* Chuck Moss* Vincent Gregory* Helaine Zack* Eric Coleman George W. Suarez* David Coulter *Finance Committee Members Page ii

6 MISCELLANEOUS RESOLUTION BY: FINANCE COMMITTEE, CHUCK MOSS, CHAIRPERSON IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET 2004 APPORTIONMENT OF LOCAL TAX RATES TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS Chairperson, Ladies and Gentlemen: WHEREAS your 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 your committee has prepared tax certificates showing the certified rates as adjusted by M.C.L , M.C.L D, 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 Director 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, 2004 for schools and, if adopted, up to and including November 2, 2004 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 Director 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 2004 as follows: Previous Revised Reason Tax Authority Rate Rate for change Township of Brandon Revision Township of Commerce Election Township of Milford Election Township of Waterford Revision City of Auburn Hills Revision City of Ferndale Revision City of Pontiac Revision Birmingham Schools New Transfer District Homestead Birmingham Schools New Transfer District Non-Homestead Novi Schools Correction Rochester Schools Correction Chairperson, on behalf of the Finance Committee, I move the adoption of the foregoing resolution. FINANCE COMMITTEE Chuck Moss, Chairperson iii

7 2004 APPORTIONMENT OF LOCAL TAXES OAKLAND COUNTY, MICHIGAN THE TOTAL TAX LEVY FOR 2004 AD VALOREM PROPERTY TAXES AND PERCENTAGE COUNTY OPERATING 234,583, % TOWNSHIPS & VILLAGES 188,020, % CITIES 443,900, % LOCAL SCHOOL DISTRICTS HOMESTEAD 315,846, % NON-HOMESTEAD 449,752, % STATE EDUCATION TAX 335,918, % MISCELLANEOUS HURON CLINTON AUTHORITY 12,059, % PARKS & RECREATION 13,559, % COMMUNITY COLLEGES 89,060, % INTERMEDIATE SCHOOLS 189,052, % TOTAL ESTIMATED TAXES 2,271,755, % TOTAL TAX TOTAL TAXABLE VALUE 2,271,755,250 = = $40.58 PER THOUSAND TAXABLE VALUE 55,986,490,872 (19.5%) C (8.3%) B (69.6%) A (13.9%) D (10.3%) A (13.4%) G (10.0%) C (19.8%) E (14.8%) F (20.3%) B A = COUNTY OPERATING B = TWP & VILLAGES C = CITIES D = HOMESTEAD E = NON-HOMESTEAD F = STATE EDUCATION TAX G = MISCELLANEOUS A = RESIDENTIAL, AGRICULTURAL & DEVELOPMENTAL B = COMMERCIAL C = INDUSTRIAL & UTILITIES 2004 Breakdown of Estimated Tax Levy by Taxing Jurisdiction 2004 Breakdown of Tax Base By Class of Property PAGE 1

8 2004 Oakland County Equalization Comparison of Tax Rates Name 2003 Tax Rate 2004 Tax Rate Rate Change Reason for Change COUNTY OPERATING COUNTY OPERATING % Not max; held mills TOWNSHIPS & VILLAGES ADDISON % Headlee reduction BLOOMFIELD % New millage BRANDON % Increase debt mills COMMERCE % New millage GROVELAND % Not max; held mills HIGHLAND % Headlee/reduce debt HOLLY % Not max; held mills INDEPENDENCE % New millage LYON % Headlee reduction MILFORD % New millage NOVI % Unit reduction OAKLAND % Headlee reduction ORION % New millage OXFORD % Headlee reduction ROSE % Headlee reduction ROYAL OAK % Headlee/reduce debt SOUTHFIELD % Not max; held mills SPRINGFIELD % Headlee reduction VILLAGE OF BEVERLY HILLS % Headlee reduction VILLAGE OF BINGHAM FARMS % Headlee reduction VILLAGE OF FRANKLIN % Headlee reduction VILLAGE OF HOLLY % Headlee reduction VILLAGE OF LAKE ORION % Reduce debt mills VILLAGE OF LEONARD % Not max; held mills VILLAGE OF MILFORD % Headlee/expired mills VILLAGE OF MILFORD DDA % Headlee reduction VILLAGE OF ORTONVILLE % Not max; held mills VILLAGE OF OXFORD % Not max; held mills VILLAGE OF WOLVERINE LAKE % Not max; held mills WATERFORD % Plus to Headlee max. WEST BLOOMFIELD % Headlee reduction WHITE LAKE % Headlee reduction CITIES AUBURN HILLS % Reduce debt mills BERKLEY % Headlee reduction BERKLEY DDA % Headlee reduction BIRMINGHAM % Unit reduction BLOOMFIELD HILLS % Unit increase CLARKSTON VILLAGE % Headlee/reduce debt CLAWSON % New millage 2

9 2004 Oakland County Equalization Comparison of Tax Rates Name 2003 Tax Rate 2004 Tax Rate Rate Change Reason for Change CITIES (cont.) CLAWSON DDA-OP % Headlee reduction FARMINGTON % Unit reduction FARMINGTON DDA % No rollback FARMINGTON HILLS % Headlee reduction FERNDALE % New millage FERNDALE DDA % Headlee reduction HAZEL PARK % Headlee reduction HAZEL PARK DDA OPERATING % New millage HUNTINGTON WOODS % Increase debt mills KEEGO HARBOR % Increase debt mills LAKE ANGELUS % Not max; held mills LATHRUP VILLAGE % New millage LATHRUP VILLAGE DDA % Headlee reduction MADISON HEIGHTS % Unit increase NORTHVILLE % Unit reduction NOVI % Not max; held mills OAK PARK % New millage ORCHARD LAKE % Reduce debt mills PLEASANT RIDGE % Headlee reduction PONTIAC % Increase debt mills ROCHESTER % Unit decrease ROCHESTER HILLS % Not max; held mills ROYAL OAK % Unit increase ROYAL OAK DDA % No rollback SOUTH LYON % Reduce debt mills SOUTHFIELD % Headlee reduction SOUTHFIELD DDA % Headlee reduction SYLVAN LAKE % Increase debt mills TROY % Headlee reduction WALLED LAKE % Headlee reduction WIXOM % New millage WIXOM DDA MILLAGE % New district/millage SCHOOLS ALMONT % NC = debt only ALMONT-Non-Homestead % No rollback AVONDALE % Headlee override AVONDALE-Non-Homestead % No rollback BERKLEY % New SF millage BERKLEY-Non-Homestead % New SF millage BIRMINGHAM % New debt millage BIRMINGHAM-Non-Homestead % New debt millage BIRMINGHAM TRANSFER % New district/millage BIRMINGHAM TRANSFER-Non-Home % New district/millage 3

10 2004 Oakland County Equalization Comparison of Tax Rates Name 2003 Tax Rate 2004 Tax Rate Rate Change Reason for Change SCHOOLS (cont.) BLOOMFIELD HILLS % New SF millage BLOOMFIELD HILLS-Non-Homestead % New SF millage BRANDON % NC = debt only BRANDON-Non-Homestead % Headlee reduction BRANDON-TRANSFER % Reduce debt mills BRANDON-TRANSFER-Non-Hmstd % Reduce debt mills CLARENCEVILLE % Hold harmless/debt CLARENCEVILLE-Non-Homestead % Reduce debt mills CLARKSTON % NC = debt only CLARKSTON-Non-Homestead % New millage CLAWSON % Headlee reduction CLAWSON-Non-Homestead % Headlee reduction FARMINGTON % Hold harmless limit FARMINGTON-Non-Homestead % No rollback FENTON % Headlee reduction FENTON-Non-Homestead % Headlee override FERNDALE % NC = debt only FERNDALE-Non-Homestead % Mills > 18 GOODRICH % NC = debt only GOODRICH-Non-Homestead % Headlee reduction GRAND BLANC % New millage GRAND BLANC-Non-Homestead % New millage HAZEL PARK % NC = debt only HAZEL PARK-Non-Homestead % Headlee override HOLLY % NC = debt only HOLLY-Non-Homestead % New millage HURON VALLEY % Headlee reduction HURON VALLEY-Non-Homestead % Headlee reduction LAKE ORION % NC = debt only LAKE ORION-Non-Homestead % No rollback LAKE ORION-TRANSFER % New transfer district LAKE ORION-TRANSFER-Non-Hmstd % New transfer district LAMPHERE % No rollback LAMPHERE-Non-Homestead % No rollback MADISON % Reduce debt mills MADISON-Non-Homestead % Reduce debt mills NORTHVILLE % New millage NORTHVILLE-Non-Homestead % New millage NORTHVILLE-TRANSFER % New millage NORTHVILLE-TRANSFER-Non-Hmstd % New millage NOVI % New millage NOVI-Non-Homestead % New millage NOVI-TRANSFER % New millage NOVI-TRANSFER-Non-Homestead % New millage 4

11 2004 Oakland County Equalization Comparison of Tax Rates Name 2003 Tax Rate 2004 Tax Rate Rate Change Reason for Change SCHOOLS (cont.) OAK PARK % Reduce debt mills OAK PARK-Non-Homestead % Reduce debt mills OXFORD % NC = debt only OXFORD-Non-Homestead % Headlee reduction PONTIAC % No debt levy in '03 PONTIAC-Non-Homestead % No debt levy in '03 ROCHESTER % Reduce debt mills ROCHESTER-Non-Homestead % Reduce debt mills ROMEO % New SF millage ROMEO-Non-Homestead % New SF millage ROYAL OAK % Hold harmless limit ROYAL OAK-Non-Homestead % Mills > 18 SOUTH LYON % Increase debt mills SOUTH LYON-Non-Homestead % Increase debt mills SOUTHFIELD % Hold harmless limit SOUTHFIELD-Non-Homestead % Hold harmless limit TROY % New debt mills TROY-Non-Homestead % New debt mills TROY-TRANSFER % New debt mills TROY-TRANSFER-Non-Homestead % New debt mills WALLED LAKE % Hold harmless/debt WALLED LAKE-Non-Homestead % Reduce debt mills WALLED LAKE-TRANSFER % Hold harmless/debt WALLED LAKE-TRANSFER-Non-Hmstd % Reduce debt mills WARREN % Hold harmless/debt WARREN-Non-Homestead % Reduce debt mills WATERFORD % NC = debt only WATERFORD-Non-Homestead % No rollback WEST BLOOMFIELD % Hold harmless limit WEST BLOOMFIELD-Non-Homestead % Headless override STATE EDUCATION TAX STATE EDUCATION TAX % State Statute OTHER TAX GENESSEE INTERMEDIATE SCHOOLS % Headlee reduction LAPEER INTERMEDIATE SCHOOLS % Headlee reduction MACOMB INTERMEDIATE SCHOOLS % Headlee reduction OAKLAND INTERMEDIATE SCHOOLS % Headlee reduction WAYNE INTERMEDIATE SCHOOLS % No rollback MOTT COMMUNITY COLLEGE % Headlee/reduce debt OAKLAND COMMUNITY COLLEGE % Headlee reduction SCHOOLCRAFT COLLEGE % Headlee reduction PARKS & RECREATION % Headlee reduction HURON CLINTON AUTHORITY % Headlee reduction 5

12 TOTAL CERTIFIED TAX RATES BY TOWNSHIP NON- INTERMED COMM- CITY NON- HOMESTEAD HOMESTEAD SCHOOL UNITY VILLAGE * HOMESTEAD HOMESTEAD TOWNSHIP/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP COMBINED TOTAL TOTAL TOWNSHIP OF ADDISON 150-LAKE ORION /OIS/OCC 200-OXFORD /OIS/OCC 400-ALMONT /LIS 700-ROMEO /MIS 702-ROMEO TRANSFER /MIS/OCC VILLAGE OF LEONARD 200-OXFORD /OIS/OCC CHARTER TOWNSHIP OF BLOOMFIELD 010-AVONDALE /OIS/OCC 030-BIRMINGHAM /OIS/OCC 034-BLM TWP VILLAGE SUB /OIS/OCC 040-BLOOMFIELD HILLS /OIS/OCC 210-PONTIAC /OIS/OCC * COMBINED-CONSISTS OF: COUNTY OPERATING PARKS AND RECREATION HURON CLINTON AUTHORITY TOTAL PAGE 6

13 TOTAL CERTIFIED TAX RATES BY TOWNSHIP NON- INTERMED COMM- CITY NON- HOMESTEAD HOMESTEAD SCHOOL UNITY VILLAGE * HOMESTEAD HOMESTEAD TOWNSHIP/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP COMBINED TOTAL TOTAL CHARTER TOWNSHIP OF BRANDON 050-BRANDON /OIS/OCC 059-BRANDON PP /OIS/OCC 200-OXFORD /OIS/OCC 209-OXFORD PP /OIS/OCC VILLAGE OF ORTONVILLE 050-BRANDON /OIS/OCC 054-BRANDON TIFA /OIS/OCC 055-BRANDON SCHOOLS/PER PROP /OIS/O 059-BRANDON PP /OIS/OCC CHARTER TOWNSHIP OF COMMERCE 140-HURON VALLEY /OIS/OCC 270-WALLED LAKE /OIS/OCC 279-WALLED LAKE TIFA-B /OIS/OCC 27D-WALLED LAKE DDA EXP E /OIS/OCC VILLAGE OF WOLVERINE LAKE 270-WALLED LAKE /OIS/OCC * SEE PAGE 6 PAGE 7

14 TOTAL CERTIFIED TAX RATES BY TOWNSHIP NON- INTERMED COMM- CITY NON- HOMESTEAD HOMESTEAD SCHOOL UNITY VILLAGE * HOMESTEAD HOMESTEAD TOWNSHIP/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP COMBINED TOTAL TOTAL TOWNSHIP OF GROVELAND 050-BRANDON /OIS/OCC 058-GDR TO BRAN TRAN 5/26/98 /GIS/MCC 130-HOLLY /OIS/OCC 500-GOODRICH /GIS/MCC CHARTER TOWNSHIP OF HIGHLAND 140-HURON VALLEY /OIS/OCC 144-HURON VALLEY DDA CVT H /OIS/OCC 146-HURON VALLEY DDA EXP H /OIS/OCC TOWNSHIP OF HOLLY 130-HOLLY /OIS/OCC 550-GRAND BLANC /GIS/MCC VILLAGE OF HOLLY 130-HOLLY /OIS/OCC 131-HOLLY TIFA /OIS/OCC CHARTER TOWNSHIP OF INDEPENDENCE 070-CLARKSTON /OIS/OCC 150-LAKE ORION /OIS/OCC 280-WATERFORD /OIS/OCC * SEE PAGE 6 PAGE 8

15 TOTAL CERTIFIED TAX RATES BY TOWNSHIP NON- INTERMED COMM- CITY NON- HOMESTEAD HOMESTEAD SCHOOL UNITY VILLAGE * HOMESTEAD HOMESTEAD TOWNSHIP/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP COMBINED TOTAL TOTAL CHARTER TOWNSHIP OF LYON 240-SOUTH LYON /OIS/OCC 242-SOUTH LYON DDA1 /OIS/OCC 650-NORTHVILLE /WIS/SCC CHARTER TOWNSHIP OF MILFORD 140-HURON VALLEY /OIS/OCC 143-HURON VALLEY ACT 189 /OIS/OCC 240-SOUTH LYON /OIS/OCC VILLAGE OF MILFORD 140-HURON VALLEY /OIS/OCC 141-MILFORD VILLAGE DDA /OIS/OCC TOWNSHIP OF NOVI 650-NORTHVILLE /WIS/SCC CHARTER TOWNSHIP OF OAKLAND 150-LAKE ORION /OIS/OCC 220-ROCHESTER /OIS/OCC 700-ROMEO /MIS * SEE PAGE 6 PAGE 9

16 TOTAL CERTIFIED TAX RATES BY TOWNSHIP NON- INTERMED COMM- CITY NON- HOMESTEAD HOMESTEAD SCHOOL UNITY VILLAGE * HOMESTEAD HOMESTEAD TOWNSHIP/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP COMBINED TOTAL TOTAL CHARTER TOWNSHIP OF ORION 070-CLARKSTON /OIS/OCC 150-LAKE ORION /OIS/OCC 153-LAKE ORION BRA /OIS/OCC 210-PONTIAC /OIS/OCC 220-ROCHESTER /OIS/OCC VILLAGE OF LAKE ORION 150-LAKE ORION /OIS/OCC 154-LAKE ORION DDA /OIS/OCC CHARTER TOWNSHIP OF OXFORD 150-LAKE ORION /OIS/OCC 200-OXFORD /OIS/OCC VILLAGE OF OXFORD 200-OXFORD /OIS/OCC 205-OXFORD VILLAGE DDA /OIS/OCC TOWNSHIP OF ROSE 130-HOLLY /OIS/OCC 450-FENTON /GIS/MCC VILLAGE OF HOLLY 130-HOLLY /OIS/OCC * SEE PAGE 6 PAGE 10

17 TOTAL CERTIFIED TAX RATES BY TOWNSHIP NON- INTERMED COMM- CITY NON- HOMESTEAD HOMESTEAD SCHOOL UNITY VILLAGE * HOMESTEAD HOMESTEAD TOWNSHIP/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP COMBINED TOTAL TOTAL CHARTER TOWNSHIP OF ROYAL OAK 020-BERKLEY /OIS/OCC 022-BERKLEY R.O.T. PP /OIS/OCC 110-FERNDALE /OIS/OCC 111-FERNDALE R.O.T. PP /OIS/OCC 118-FERNDALE PP DDA /OIS/OCC 119-FERNDALE DDA /OIS/OCC 190-OAK PARK /OIS/OCC 191-OAK PARK R.O.T. PP /OIS/OCC 198-OAK PARK DDA PP /OIS/OCC 199-OAK PARK DDA /OIS/OCC TOWNSHIP OF SOUTHFIELD 030-BIRMINGHAM /OIS/OCC 250-SOUTHFIELD /OIS/OCC VILLAGE OF BINGHAM FARMS 030-BIRMINGHAM /OIS/OCC 250-SOUTHFIELD /OIS/OCC VILLAGE OF FRANKLIN 030-BIRMINGHAM /OIS/OCC VILLAGE OF BEVERLY HILLS 030-BIRMINGHAM /OIS/OCC * SEE PAGE 6 PAGE 11

18 TOTAL CERTIFIED TAX RATES BY TOWNSHIP NON- INTERMED COMM- CITY NON- HOMESTEAD HOMESTEAD SCHOOL UNITY VILLAGE * HOMESTEAD HOMESTEAD TOWNSHIP/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP COMBINED TOTAL TOTAL CHARTER TOWNSHIP OF SPRINGFIELD 050-BRANDON /OIS/OCC 070-CLARKSTON /OIS/OCC 130-HOLLY /OIS/OCC CHARTER TOWNSHIP OF WATERFORD 070-CLARKSTON /OIS/OCC 210-PONTIAC /OIS/OCC 280-WATERFORD /OIS/OCC CHARTER TOWNSHIP OF WEST BLOOMFIELD 030-BIRMINGHAM /OIS/OCC 040-BLOOMFIELD HILLS /OIS/OCC 100-FARMINGTON /OIS/OCC 210-PONTIAC /OIS/OCC 270-WALLED LAKE /OIS/OCC 280-WATERFORD /OIS/OCC 290-WEST BLOOMFIELD /OIS/OCC * SEE PAGE 6 PAGE 12

19 TOTAL CERTIFIED TAX RATES BY TOWNSHIP NON- INTERMED COMM- CITY NON- HOMESTEAD HOMESTEAD SCHOOL UNITY VILLAGE * HOMESTEAD HOMESTEAD TOWNSHIP/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP COMBINED TOTAL TOTAL CHARTER TOWNSHIP OF WHITE LAKE 070-CLARKSTON /OIS/OCC 130-HOLLY /OIS/OCC 140-HURON VALLEY /OIS/OCC 270-WALLED LAKE /OIS/OCC 280-WATERFORD /OIS/OCC * SEE PAGE 6 PAGE 13

20 TOTAL CERTIFIED TAX RATES BY CITY NON- INTERMED COMM- CITY NON- HOMESTEAD HOMESTEAD SCHOOL UNITY VILLAGE * HOMESTEAD HOMESTEAD CITY/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP COMBINED TOTAL TOTAL CITY OF AUBURN HILLS 010-AVONDALE /OIS/OCC 015-AVONDALE TIFA A /OIS/OCC 01B-AVONDALE BROWNFIELD /OIS/OCC 150-LAKE ORION /OIS/OCC 152-LAKE ORION TRANSFER /OIS/OCC 210-PONTIAC /OIS/OCC 215-PONTIAC TIFA B /OIS/OCC 216-PONTIAC TIFA A /OIS/OCC 217-PONTIAC TIFA D /OIS/OCC 218-PONTIAC LDFA /OIS/OCC 21A-PONT BROWNFIELD /OIS/OCC 21B-PONTIAC BROWNFIELD /OIS/OCC 220-ROCHESTER /OIS/OCC CITY OF BERKLEY 020-BERKLEY /OIS/OCC 025-BERKLEY DDA /OIS/OCC 230-ROYAL OAK /OIS/OCC CITY OF BIRMINGHAM 030-BIRMINGHAM /OIS/OCC 03C-BIRM SCHLS 425 AGREE /OIS/OCC 04C-BLMFLD SCHL 425 AGREE /OIS/OCC 21C-PONT 425 AGREEMENT /OIS/OCC * SEE PAGE PAGE 14

21 TOTAL CERTIFIED TAX RATES BY CITY NON- INTERMED COMM- CITY NON- HOMESTEAD HOMESTEAD SCHOOL UNITY VILLAGE * HOMESTEAD HOMESTEAD CITY/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP COMBINED TOTAL TOTAL CITY OF BLOOMFIELD HILLS 030-BIRMINGHAM /OIS/OCC 040-BLOOMFIELD HILLS /OIS/OCC CITY OF CLARKSTON VILLAGE 070-CLARKSTON /OIS/OCC CITY OF CLAWSON 080-CLAWSON /OIS/OCC 089-CLAWSON DDA /OIS/OCC CITY OF FARMINGTON 100-FARMINGTON /OIS/OCC 101-FARMINGTON DDA /OIS/OCC CITY OF FARMINGTON HILLS 060-CLARENCEVILLE /OIS/SCC 100-FARMINGTON /OIS/OCC 102-FARM HILLS TIFA /OIS/OCC 270-WALLED LAKE /OIS/OCC * SEE PAGE 6 PAGE 15

22 TOTAL CERTIFIED TAX RATES BY CITY NON- INTERMED COMM- CITY NON- HOMESTEAD HOMESTEAD SCHOOL UNITY VILLAGE * HOMESTEAD HOMESTEAD CITY/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP COMBINED TOTAL TOTAL CITY OF FERNDALE 110-FERNDALE /OIS/OCC 112-FERNDALE TIFA /OIS/OCC 113-FERNDALE-24-DDA /OIS/OCC 11B-FERNDALE BRA /OIS/OCC 120-HAZEL PARK /OIS/OCC CITY OF HAZEL PARK 120-HAZEL PARK /OIS/OCC 124-HAZEL PARK DDA AUTH /OIS/OCC 125-HAZEL PARK DDA 3A /OIS/OCC 126-HAZEL PARK DDA-4 /OIS/OCC 127-HAZEL PARK DDA 2 /OIS/OCC 128-HAZEL PARK DDA 3 /OIS/OCC 129-HAZEL PARK DDA /OIS/OCC CITY OF HUNTINGTON WOODS 020-BERKLEY /OIS/OCC 230-ROYAL OAK /OIS/OCC CITY OF KEEGO HARBOR 290-WEST BLOOMFIELD /OIS/OCC 299-KEEGO HARBOR TIFA /OIS/OCC * SEE PAGE 6 PAGE 16

23 TOTAL CERTIFIED TAX RATES BY CITY NON- INTERMED COMM- CITY NON- HOMESTEAD HOMESTEAD SCHOOL UNITY VILLAGE * HOMESTEAD HOMESTEAD CITY/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP COMBINED TOTAL TOTAL CITY OF LAKE ANGELUS 210-PONTIAC /OIS/OCC 280-WATERFORD /OIS/OCC CITY OF LATHRUP VILLAGE 250-SOUTHFIELD /OIS/OCC 258-STHFLD-LATHRUP DDA /OIS/OCC 259-SOUTHFLD/40/DDA /OIS/OCC CITY OF MADISON HEIGHTS 160-LAMPHERE /OIS/OCC 170-MADISON /OIS/OCC 172-MADISON DDA /OIS/OCC 230-ROYAL OAK /OIS/OCC 236-ROYAL OAK DDA/44 /OIS/OCC CITY OF NORTHVILLE 650-NORTHVILLE /WIS/SCC * SEE PAGE 6 PAGE 17

24 TOTAL CERTIFIED TAX RATES BY CITY NON- INTERMED COMM- CITY NON- HOMESTEAD HOMESTEAD SCHOOL UNITY VILLAGE * HOMESTEAD HOMESTEAD CITY/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP COMBINED TOTAL TOTAL CITY OF NOVI 180-NOVI /OIS/OCC 183-NOVI TRANSFER /OIS/SCC 184-SOUTH LYON TO NOVI TRANS 97 /OIS/ 240-SOUTH LYON /OIS/OCC 270-WALLED LAKE /OIS/OCC 275-WALLED LAKE TRANSFER /OIS/OCC 650-NORTHVILLE /WIS/SCC 651-NORTHVILLE TRANSFER /WIS/OCC CITY OF OAK PARK 020-BERKLEY /OIS/OCC 110-FERNDALE /OIS/OCC 190-OAK PARK /OIS/OCC CITY OF ORCHARD LAKE VILLAGE 040-BLOOMFIELD HILLS /OIS/OCC 270-WALLED LAKE /OIS/OCC 290-WEST BLOOMFIELD /OIS/OCC CITY OF PLEASANT RIDGE 110-FERNDALE /OIS/OCC 116-FERN-60-DDAEXP /OIS/OCC 117-FERNDALE 60 DDA /OIS/OCC * SEE PAGE 6 PAGE 18

25 TOTAL CERTIFIED TAX RATES BY CITY NON- INTERMED COMM- CITY NON- HOMESTEAD HOMESTEAD SCHOOL UNITY VILLAGE * HOMESTEAD HOMESTEAD CITY/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP COMBINED TOTAL TOTAL CITY OF PONTIAC 210-PONTIAC /OIS/OCC 212-PONTIAC TIFA 3 /OIS/OCC 213-PONTIAC DDA 1 /OIS/OCC 214-PONTIAC DDA 2 /OIS/OCC 216-PONTIAC TIFA A /OIS/OCC 219-PONTIAC TIFA 4 /OIS/OCC 21C-PONT 425 AGREEMENT /OIS/OCC 21D-PONTIAC BROWNFIELD - 2 /OIS/OCC 21E-PONTIAC BROWNFIELD - 3 /OIS/OCC CITY OF ROCHESTER 220-ROCHESTER /OIS/OCC 227-ROCHESTER DDA-3 /OIS/OCC 228-ROCHESTER DDA-2 /OIS/OCC 229-ROCHESTER DDA-1 /OIS/OCC CITY OF ROCHESTER HILLS 010-AVONDALE /OIS/OCC 018-AVON-INELIG-RH-LDFA /OIS/OCC 019-AVON-ELIG-RH-LDFA /OIS/OCC 220-ROCHESTER /OIS/OCC 222-ROCH-ELIGIBLE-LDFA /OIS/OCC 223-ROCH-INELIGIBLE-LDFA /OIS/OCC * SEE PAGE 6 PAGE 19

26 TOTAL CERTIFIED TAX RATES BY CITY NON- INTERMED COMM- CITY NON- HOMESTEAD HOMESTEAD SCHOOL UNITY VILLAGE * HOMESTEAD HOMESTEAD CITY/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP COMBINED TOTAL TOTAL CITY OF ROYAL OAK 020-BERKLEY /OIS/OCC 080-CLAWSON /OIS/OCC 230-ROYAL OAK /OIS/OCC 231-ROYAL OAK DDA /OIS/OCC 232-ROYAL OAK BART LAF /OIS/OCC 234-ROYAL OAK I-696 DEV /OIS/OCC CITY OF SOUTHFIELD 030-BIRMINGHAM /OIS/OCC 032-BIRM SOUTHFLD TRANSFER /OIS/OCC 190-OAK PARK /OIS/OCC 192-OAK PARK TIFA/DDA /OIS/OCC 199-OAK PARK DDA /OIS/OCC 250-SOUTHFIELD /OIS/OCC 251-SOUTHFIELD LDFA A /OIS/OCC 252-SOUTHFIELD TIFA-2 /OIS/OCC 253-SOUTHFIELD LDFA-1 /OIS/OCC 254-SOUTHFIELD LDFA-2 /OIS/OCC 255-SOUTHFIELD DDA /OIS/OCC 256-SOUTHFIELD TIFA/DDA /OIS/OCC 257-SOUTHFIELD LDFA 3 /OIS/OCC 25A-SLFD SZ /OIS/OCC * SEE PAGE 6 PAGE 20

27 TOTAL CERTIFIED TAX RATES BY CITY NON- INTERMED COMM- CITY NON- HOMESTEAD HOMESTEAD SCHOOL UNITY VILLAGE * HOMESTEAD HOMESTEAD CITY/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP COMBINED TOTAL TOTAL CITY OF SOUTH LYON 240-SOUTH LYON /OIS/OCC 244-SOUTH LYON DDA CVT 80 /OIS/OCC CITY OF SYLVAN LAKE 210-PONTIAC /OIS/OCC 211-PONTIAC PP-84 /OIS/OCC 290-WEST BLOOMFIELD /OIS/OCC 292-WEST BLOOMFIELD 84 PP /OIS/OCC CITY OF TROY 010-AVONDALE /OIS/OCC 030-BIRMINGHAM /OIS/OCC 035-TROY BROWNFIELD BIRM SCHOOL /OI 040-BLOOMFIELD HILLS /OIS/OCC 160-LAMPHERE /OIS/OCC 230-ROYAL OAK /OIS/OCC 260-TROY /OIS/OCC 262-TROY TRANSFER /OIS/OCC 265-TROY DDA /OIS/OCC 268-TROY SZ /OIS/OCC 750-WARREN /MIS/OCC * SEE PAGE 6 PAGE 21

28 TOTAL CERTIFIED TAX RATES BY CITY NON- INTERMED COMM- CITY NON- HOMESTEAD HOMESTEAD SCHOOL UNITY VILLAGE * HOMESTEAD HOMESTEAD CITY/SCHOOL DISTRICT SCHOOL SCHOOL DISTRICT COLLEGE TOWNSHIP COMBINED TOTAL TOTAL CITY OF WALLED LAKE 270-WALLED LAKE /OIS/OCC 278-WALLED LAKE TIFA /OIS/OCC 279-WALLED LAKE TIFA-B /OIS/OCC CITY OF WIXOM 180-NOVI /OIS/OCC 240-SOUTH LYON /OIS/OCC 270-WALLED LAKE /OIS/OCC 277-WALLED LAKE 96 LDFA /OIS/OCC 27B-WALLED LK WIXOM BRFLD /OIS/OCC 27C-WALLED LAKE 96 DDA /OIS/OCC * SEE PAGE 6 PAGE 22

29 TOWNSHIP AND VILLAGE CERTIFIED TAX RATES TOWNSHIP AND VILLAGE TOWNSHIP DEBT OR ALLOCATED VOTED AUTHORITY VILLAGE 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 PAGE 23

30 TOWNSHIP AND VILLAGE CERTIFIED TAX RATES TOWNSHIP AND VILLAGE TOWNSHIP DEBT OR ALLOCATED VOTED AUTHORITY VILLAGE TOTAL P CHARTER TOWNSHIP OF OXFORD 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 24

31 CITY CERTIFIED TAX RATES CITY CERTIFIED RATE 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 FERNDALE 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 PAGE 25

32 CITY CERTIFIED TAX RATES CITY CERTIFIED RATE 56 CITY OF ORCHARD LAKE VILLAGE 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 26

33 SCHOOL DISTRICT CERTIFIED TAX RATE SCHOOL DISTRICT (ALL PROPERTY) STATE EDUCATION (NON-HOMESTEAD) (HOMESTEAD) SCHOOL OPERATING (ALL PROPERTY) (ALL PROPERTY) <18 MILLS >18 MILLS LOCAL SUPPLE- SUPPLE- ENHANCE- MENTAL MENTAL MENT (ALL PROPERTY) DEBT HOMESTEAD TOTAL NON- HOMESTEAD TOTAL 010-AVONDALE AVONDALE TIFA A AVON-INELIG-RH-LDFA AVON-ELIG-RH-LDFA B-AVONDALE BROWNFIELD BERKLEY BERKLEY R.O.T. PP BERKLEY DDA BIRMINGHAM BIRM SOUTHFLD TRANSFER BLM TWP VILLAGE SUB TROY BROWNFIELD BIRM S C-BIRM SCHLS 425 AGREE BLOOMFIELD HILLS C-BLMFLD SCHL 425 AGREE BRANDON BRANDON TIFA BRANDON SCHOOLS/PER P GDR TO BRAN TRAN 5/26/ BRANDON PP CLARENCEVILLE PAGE 27

34 SCHOOL DISTRICT CERTIFIED TAX RATE SCHOOL DISTRICT (ALL PROPERTY) STATE EDUCATION (NON-HOMESTEAD) (HOMESTEAD) SCHOOL OPERATING (ALL PROPERTY) (ALL PROPERTY) <18 MILLS >18 MILLS LOCAL SUPPLE- SUPPLE- ENHANCE- MENTAL MENTAL MENT (ALL PROPERTY) DEBT HOMESTEAD TOTAL NON- HOMESTEAD TOTAL 070-CLARKSTON CLAWSON CLAWSON DDA FARMINGTON FARMINGTON DDA FARM HILLS TIFA FERNDALE FERNDALE R.O.T. PP FERNDALE TIFA FERNDALE-24-DDA FERN-60-DDAEXP FERNDALE 60 DDA FERNDALE PP DDA FERNDALE DDA B-FERNDALE BRA HAZEL PARK HAZEL PARK DDA AUTH HAZEL PARK DDA 3A HAZEL PARK DDA HAZEL PARK DDA HAZEL PARK DDA HAZEL PARK DDA PAGE 28