Finance Department

Finance Director

Karen Fegan

The Finance Department is responsible to accurately record and process all receipts and disbursements, all assets and liabilities of the City.  Additionally, the department keeps an accurate accounting of all fixed assets and oversees the annual physical inventories.  All purchase orders are generated by the Finance Department.  All personnel and payroll issues are also handled within the department.

At the direction of the Mayor, the Finance Department prepares the annual budget with input from each department.  The annual budget is approved by Council and amendments are proposed several times throughout the year.  The Finance Department is responsible for overseeing the annual budget.

Municipal Income Tax
Municipal income taxes are the largest single source of income for the City. Income tax revenues are used towards the expenditures of the Streets Department, Office on Aging Department, operation of the City Police Facility and towards the general operations of the City including police, fire, rubbish and recycling, engineering, etc.

The income tax rate is 2%, and the credit is 100% up to 1.25% of taxes paid to a resident's work community.

All residents over 18 years of age must file a city tax return, regardless if they owe taxes. Additionally, 80% of your estimated tax liability, or 100% of your prior year tax liability, must be paid by January 31 of the following year to avoid interest and penalties. Quarterly installments may be required. Forms and additional information can be obtained by contacting the Finance Department or the Regional Income Tax Agency at (440) 526-0900, toll free at 1-800-860-RITA, or on the Web at http://www.ritaohio.com.

Property Taxes
Property taxes are levied and collected by Cuyahoga County. The current residential millage for 2009, bills received in 2010, is 96.30 mills, with an effective rate of 69.24 mills.  In Cuyahoga County there are a total of 80 taxing districts. Ranking these districts from lowest to highest in effective residential millage, North Royalton ranks in the lowest one third of the districts.

A mill is equal to one dollar for each one thousand dollars of assessed valuation. Assessed valuation is calculated by multiplying the appraised or market value of a property by 35%. For example, a $150,000 home is assessed at $52,500. Property taxes may be estimated by multiplying the market value of the home by 2.12%. Any questions on valuation or billing should be directed to the County Auditors office at (216) 443-7010.

Property Tax Distribution

Total property taxes paid by a resident are divided among many recipients. For residential taxpayers, the City receives 8.5 cents of every dollar paid, as indicated by the chart.  Property Tax revenues are applied to the cost of our safety forces, including police, fire and EMS, also towards the retirement of City debt and the general operations of the City.

Water Rates
The City of North Royalton is serviced by the City of Cleveland, Division of Water. Rates vary according to location within the City. Information on actual water rates, or questions concerning water billings can be directed to the Division of Water at (216) 664-2444.

The current sewer rate is $50.50 per mcf if water usage as of the first billing period of 2009.

An mcf is equal to approximately 7,480 gallons of water. Each account is charged a minimum of 1.0 mcf’s per billing cycle.

Questions concerning sewer billing can be directed to the Finance Department at 440-582-6234. Any other sewer related questions should be directed to the City's Wastewater Department at 440-237-5010.

Summer Usage Program

The City does operate a Summer Usage Program. This program reduces the treatment portion of the sewer charge during the summer quarter  each year to an amount equal to the average of the user’s prior water usage during the prior three billing cycles. Usage in excess of this average shall not be used in computing the sewer treatment portion of the billing for the summer billing cycle. In order to participate, there must be history for three quarters at the current address by the current owner.

Annual Audited Financial Reports
The City is required by Ohio law to be audited annually.  The independent audit firm of Ciuni & Panichi, Inc. performed the audit for 2008, which was further reviewed by the Auditor of State’s office.  The City received an unqualified opinion. An unqualified opinion represents that the City’s financial statements are presented fairly in all material aspects in conformity with generally accepted accounting principles.  Copies of the annual financial statements can be obtained by contacting the Finance Department directly, or can be downloaded from the Auditor of State’s website at www.auditor.state.oh.us.