Assessing
City Assessor: James M Geiermann, MMAO
Office Hours: Mon - Thu, 8am-4:30pm; Fridays 8am-Noon
Phone: (248) 246-3110
Fax: (248) 246-3001
Address: 1st Floor, Room 108, 211 S Williams St, Royal Oak MI 48067-2619
The mission of the Assessor’s Office is to annually provide the residents and property owners of Royal Oak with fair and equitable assessments; to provide information to the general public that is accurate and reliable and mindful that service is the reason for our existence; to provide information to other city departments efficiently and allowing them to better perform their duties; to provide all of these services in a professional and courteous manner which complies with the Charter of the City of Royal Oak and the constitution and laws of the State of Michigan.
The Assessor’s Office uniformly and accurately values all taxable property in the City of Royal Oak. The office is responsible for preparing the Assessment Rolls and Tax Rolls of the City for all classes of property subject to taxation. The State Constitution and statutes require that, notwithstanding any other provision of law, the assessed values placed upon the assessment roll shall be at fifty percent (50%) of true cash value.
Passed by the voters in March of 1994, Proposal A placed additional limits on values used to compute property taxes. Starting in 1995, property taxes were calculated using “taxable value”. This value is capped by the inflation rate multiplier until a property transfers ownerships. Prior to Proposal A, taxes were calculated on the “State Equalized Value” (SEV). This value represents market or true cash value and changed annually regardless of changes in ownership.
The Assessor’s Office is a valuable source of information for the public, maintaining data on each parcel of property in the City. This includes plat maps and record cards for over 25,000 real property parcels. Approximately 1,200 parcels are personal property which are maintained by contract with the Oakland County Equalization Division. The total parcels include, as well as ad valorem parcels, Industrial Facilities Tax (IFT), Tax Increment Financing
Authority (TIFA), Downtown Development Authority (DDA) and Brownfield Redevelopment Authority properties.
Another function of the Assessor’s Office is to record, maintain and edit the status of each parcel of property in the City to determine whether it qualifies for a “principal residence exemption” for a portion of school tax. The office also analyzes deeds and affidavits on every transferred property within the City that would trigger an “uncapping” of taxable value in accordance with Proposal A.
The administration of lot splits and combinations is the responsibility of the City Assessor while coordinating review efforts with Planning, Building and Treasury through completion with the Oakland County Land Division and the Land and Address Management System. The Assessor assists and guides the property owner through the process. This procedure includes plat and condominium developments.
Change of Assessment Notices are mailed in February of each year and taxpayers are given the opportunity to protest their assessment before the City’s Board of Review in March. The Board of Review is composed of six City residents, split into two boards, appointed by the Commission for two year terms. The Board has the discretion and authority to make adjustments to an individual’s assessment if warranted.
General Property Tax Law also provides for a special meeting of the Board of Review to be held on specific days in July and December for the purpose of correcting clerical errors or mutual mistakes.
With the legal assistance of quality, professional outside counsel, the Assessor’s Office is able to settle, dismiss, and defend the Tax Tribunal appeals that are brought against the City.
On or before the first day of July of each year, the City Assessor delivers a certified copy of the assessment roll on which the City tax has been apportioned and spread, with the warrant annexed to the City Treasurer. The assessments are utilized with the millage rates adopted by the various taxing authorities (Oakland County, Parks & Recreation, Zoological Authority, Public Transportation Authority, Huron-Clinton Metropolitan Authority, Berkley, Clawson and Royal Oak Schools, Oakland Community College, Oakland Schools ISD) to generate tax revenues for the authorities within the City’s boundaries.
Each township and city in Michigan is rated annually by state equalized value requirements as compiled by the Assessment and Certification Division of the Michigan Department of Treasury. There are four (4) levels of assessing units and they are Level 1 (lowest), 2, 3 and 4 (highest). The State’s rating requires that an individual be licensed by the Assessment and Certification Division at that level of certification in order to certify the assessment roll. The City of Royal Oak is rated at Level 4 and the City Assessor is a certified Michigan Master Assessing Officer (MMAO). The staff consists of one Appraiser, one part-time Appraiser, one Municipal Clerk and one part-time clerk.
The Assessor’s Office operates under the provisions of the General Property Tax Act of 1896, as amended along with any applicable City of Royal Oak Charter provisions.
Michigan affidavit forms are available online at the State of Michigan, Department of Treasurery website:
http://www.michigan.gov/taxes/0,1607,7-238-43535_43537-154841--,00.html
All Michigan Property and Tax forms can be found here:
http://www.michigan.gov/taxes/0,1607,7-238-43535_43537---,00.html
Assessment Report
Assessment Report
The economic climate in Michigan has caused a downturn in property values in the past few years that have affected the City of Royal Oak. Annual figures set by City Assessor James M. Geiermann and approved by the State Tax Commission show that values, though decreasing, are starting to recover. Royal Oak’s total tax base or taxable value declined to $2,197,569,320 for a decrease of $65,099,040 or -2.88%.
| Royal Oak Taxable Values | ||||
| Year 2011 2010 2009 2008 2007 2006 |
Total $2,197,569,320 $2,262,668,360 $2,441,787,175 $2,455,393,430 $2,434,704,800 $2,300,031,760 |
Residential $1,649,896,190 $1,688,549,090 $1,859,817,935 $1,889,916,570 $1,875,049,470 $1,760,779,950 |
Commercial/Industrial $442,133,080 $458,111,280 $470,954,350 $452,355,670 $434,761,040 $409,208,150 |
Personal $105,540,050 $116,007,990 $111,014,890 $113,121,190 $124,894,290 $130,043,066 |
|
Assessed Value State Equalized Value Capped Value Taxable Value |
The percentage decrease in overall value was greater last year (-7.34%) compared to -2.88% in 2011 reflecting a diminished yet still stronger market when compared to Oakland County as a whole.
Since the enactment of Proposal A in 1994, taxable value has been the base for figuring property taxes in Michigan. (See the adjoining box for a history of taxable values).
The 2010 City tax rate was 11.7131 mills ($11.71 per $1,000 of taxable value). The rate includes 7.3947 mills for operation, .3224 for fire bonds, .9597 for library bonds, 3.0129 for refuse and recycling, and .0234 for publicity tax.
The State Constitution requires that properties be assessed at 50% of their true cash value. In 1994, Proposal A provided for a limitation on increases relative to property taxes. The intention of this provision was to curb runaway inflation. The limitation was accomplished through a process that restricts increases to the previous year’s taxable value by the rate of inflation or 5%, whichever is less. The 2011 Inflation Rate Multiplier (IRM) is 1.7% compared to .997 for 2010.
When a property sells (transfers), the Taxable Value will be uncapped to its State Equalized Value in the next tax year and the capping process begins anew.
A question most frequently asked is, “If a property has an assessed value of $100,000 (meaning a true cash value of $200,000) and I purchase said property for $300,000, is my new assessed and taxable value going to be half the sale price?”
This example describes the practice of “following sales”. As described, the example is both unconstitutional and illegal. In explanation, for the purpose of taxation, properties are appraised on a mass basis. Mass appraisal analysis combines a cost approach for every property that is modified by actual sales that occur over a specific period of time.
Buildings are appraised according to their attributes (story height, square footage, etc.) and grouped as neighborhoods. A neighborhood is a group of properties that enjoy and/or suffer from the same influences. Each neighborhood is reviewed annually and adjusted from sales that have occurred over a one-year period. Each neighborhood sale is reviewed to determine if it is an arms-length transaction that is representative of normal market activity. Each representative sale within the neighborhood is compared to the previous assessed value to see if the neighborhood warrants any adjustment. The Assessed Value of a sale is not, and cannot be, automatically adjusted to 50% of the sale price.
Board of Review
Board of Review
The Board of Review in the City of Royal Oak consists of six (6) residents appointed by the City Commission. The six are divided into two (2) boards that meet starting on the Tuesday following the first Monday in March of each year. The Board’s purpose is to hear and decide assessment appeals, poverty exemptions, or property classification appeals.
Assessment Change Notices are mailed at least 14 days prior to the Board of Review meeting. The Notice is intended to provide the owner or person listed on the assessment roll of the property a notice of an increase in the tentative state equalized valuation or the tentative taxable value for the year.
The following is Legal Notice for the 2011 March Board of Review:
City of Royal Oak March Board of Review will meet at 211 Williams Street, Royal Oak, Michigan,
Room 106 to review 2011 assessments.
An Organizational Meeting will be convened on March 8, 2011 from 9:00 am to 9:30 am.
Appeal Sessions will follow on:
- March 8, 2011 from 9:30 am to 12:00 noon and 1:00 pm to 4:30 pm
- March 9, 2011 from 1:00 pm to 4:30 pm and 6:00 pm to 9:00 pm
- March 15, 2011 from 8:30 am to 11:30 am and 6:00 pm to 9:00 pm
AND WHATEVER DAYS NECESSARY.
BOARD OF REVIEW IS BY APPOINTMENT ONLY. Any person wishing to appear before the Board of Review must make an appointment before 4:30 pm on March 14, 2011 by contacting the Assessor’s Office at (248) 246-3110. Non-resident property owners may appeal by mail received no later than March 14, 2011. An agent representing a taxpayer shall present written authorization to the Board of Review at the time of his/her appointment. A property owner or agent representing a taxpayer must provide articles of organization for a limited liability company to prove ownership.
The tentative 2011 equalization factors for each class of property are as follows:
Residential: 1.0000, Commercial: 1.0000, Industrial: 1.0000, Personal: 1.0000
James M. Geiermann
City Assessor
Homeowner Affidavit
Property Transfer Affidavits and Homeowner's Principal Residence Exemption Affidavits
To file a property transfer affidavit and or a Homeowner's Principal Residence Exemption you need to deliver in person or mail either affidavit to this office. The transfer affidavit needs to be in our possession within 45 days of the transfer to avoid penalty. The Homeowner's Principal Residence Exemption affidavit needs to be in our possession by May 1st of the year following the transfer.
The following Michigan Property Transfer Affidavit form is available online at the State of Michigan, Department of Treasurery website: http://www.michigan.gov/taxes/0,1607,7-238-43535_43537-154831--,00
Transfer Affidavit (Form 4260)
This form must be filed whenever real estate or some types of personal property are transferred (even if you are not recording a deed). It is used by the Assessor to ensure the property is assessed properly and receives the correct taxable value. It must be file by the new owner with the assessor for the city or township where the property is located within 45 days of the transfer. If it is not filed timely, a penalty of $5/day (maximum $200) applies. The information on this form is NOT CONFIDENTIAL.
The following Michigan affidavit forms are available online at the State of Michigan, Department of Treasurery website: http://www.michigan.gov/taxes/0,1607,7-238-43535_43537-154841--,00.html
Principal Residence Exemption (PRE) Affidavit (Form 2368)
If you own and occupy your principal residence, it may be exempt from a portion of your local school operating taxes. To claim an exemption, complete this Affidavit and file it with the City by May 1 of the year of the claim. The City Assessor will adjust your taxes on your next property tax bill. Note that this is an exemption from part of the taxes and does not affect your assessment.
Principal residence means the dwelling that you occupy as your permanent home and any unoccupied adjacent or contiguous properties that are classified residential.
Owning means you hold the legal title to the principal residence or that you are currently buying it on a notarized or recorded land contract. Renters should not file this form.
Occupying means this is your principal residence, the place you intend to return to whenever you go away. It may be the address that appears on your driver’s license or voter registration card. Vacation homes and income property that you do not occupy as your principal residence may not be claimed.
Read the instructions page before completing the form.
Principal Residence Exemption (PRE) Active Military Duty (Form 4660)
This form enables a person with an established Principal Residence Exemption (PRE) to retain that PRE while on active duty in the United States armed forces if the principal residence is rented or leased. Property that currently qualifies as a principal residence continues to qualify for three years after any portion of the dwelling or unit included in, or constituting the principal residence, is rented or leased to another person and is used as a residence.
Read the instructions page before completing the form.
Request to Rescind Principal Residence Exemption (Form 2602)
This form enables people who are selling or converting their home to another use to rescind their exemption. It also enables people to change the percentage that they occupy as their principal residence.
A property owner is required to rescind a principal residence exemption when they no longer own and occupy the property as their principal residence. The exemption will be removed December 31 of the year they rescind the exemption.
Read the instructions page before completing the form.
Conditional Rescission of Principal Residence Exemption (Form 4640)
This form enables a person who has established a new principal residence to retain a Principal Residence Exemption (PRE) on property previously exempt as the owner’s principal residence. The conditional rescission allows an owner to receive a PRE on his or her current Michigan property and on previously exempted property simultaneously if certain criteria are met. An owner may receive the PRE on the previous principal residence for up to three years if that property is not occupied, is for sale, is not leased, and is not used for any business or commercial purpose.
Read the instructions page before completing the form.
Land Changes
Land Divisions
In January, 1997 Governor John Engler signed PA 591 of 1996. This law amended the Subdivision Control Act of 1967 (PA 288) and became effective on March 31, 1997. PA 591changed the way property may be divided without being platted and requires certain actions on the part of local governments due to those changes.
To facilitate a land division or combination of land in the City of Royal Oak you begin by making application in the Assessor’s Office. Said application is simple to complete and a fee is charged at time of submission.
The application will be circulated through the Assessor’s Office, Treasurer’s Office and Planning Department. After review the application will be returned to the Assessor’s Office for processing.
Divisions may be handled administratively while others may be considered by the City Commission for approval if proposed division is not along existing lot lines. A public hearing may be set at which time the applicant will be requested to appear.
All property taxes, special assessments, water bills, fees, etc. must be paid in full prior to finalizing a proposed land division.
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![[file]](http://www.ci.royal-oak.mi.us/portal/sites/coro/modules/webfm/image/icon/pdf.gif "Download LandDivisionApplication.pdf"){kind=icon} LandDivisionApplication.pdf | 9.12 KB |
Ownership Changes
Name changes and Mailing Address changes
Please contact the Assessor’s Office should you need to add or remove a name from your tax bill or assessment notice. The change is for property tax purposes only and requires the property owner to fill out and sign a simple form.
Please contact the Assessor’s Office should you need to change a mailing address for your tax bill or assessment notice. The change is for property tax purposes only and requires the property owner to fill out and sign a simple form.
You will be asked to provide documentation in the form of a legal instrument (deed, land contract, etc.) and/or provide some form of personal identification.
If you are in need of assistance, please contact the Assessor’s Office at (248) 246-3110.
Property Information
All real property information is available at the City Assessor’s Office. Copies of record cards, valuation statements and plat maps for residential, commercial, and industrial properties can be purchased.
Personal property information is available at the City Assessor’s Office but inquiries relating to personal property should be made to the Oakland County Equalization Division in Pontiac. The Equalization Division is contracted to handle all personal property accounts in the City of Royal Oak. Please contact Misti Sheffield at (248) 858-0746.
Property and Tax information is available on-line through the "Access Oakland" program and there is a small fee associated with your inquiry. The direct link is: Access Oakland Property Records.
24 Hour Tax Hotline - Property tax information is now available free on the Oakland County 24 Hour Tax Hotline by dialing 248-858-0025 or toll free number 1-888-600-3773. To access tax information you will need to enter your 10-digit parcel ID number (beginning with either 20 or 25).
The State of Michigan features a system allowing access to digital images. Plats and other related documents of subdivisions can be accessed for free. If a property that you are researching does not have a lot size available, please click here and follow the directions.
Tax Estimator
- $1.00 per each $1,000.00 in Taxable Value is equal to 1 mill.
- July tax bill is due and payable from July 1st through July 31st without penalty. Beginning August 1st, interest is added at the rate of 1/2 of 1% per month.
- The December tax bill is due and payable from December 1st through February 14th without penalty. A 3% penalty is added after February 14th.
- After February 28th, all delinquent taxes must be paid to the Oakland County Treasurer with additional interest and penalties.
- The Schools tax rate consist of the following tax rates: Intermediate Schools= 3.3690, OCC= 1.5844, State Education= 6.000, plus the local school district rate.
- This calculation is only an estimate provided for your convienence. The rates are subject to change depending on where we are in the tax season.
Tax Rates
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| DoYouKnowTaxes.pdf | 16.18 KB |
| 2011wtax.pdf | 3.2 KB |