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.
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
Property taxes are levied and collected by Cuyahoga County. The current
residential millage for 2012, bills received in 2013, is 96.70 mills, with an
effective rate of 70.68 mills.
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 2.16%. Any questions on
valuation or billing should be directed to the County Fiscal Officer's office at (216)
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)
The current sewer rate is $72.41 per mcf of
water usage as of January 1, 2013.
Per Ordinance 12-60, the sanitary sewer charge from zero to 1,000 cubic feet
of water consumed per quarter (minimum charge of 1 MCF per quarter), as
registered by the water meters shall be at the rate as stated below:
For more than
1,000 cubic feet of water consumed per quarter, as registered by the water
meters, the sanitary sewer charge shall be at the rate indicated above per 1,000
cubic feet or fraction thereof per quarter. Senior citizens receiving a water
homestead exemption from the City of Cleveland Division of Water shall receive a
thirty six percent sanitary sewer discount on all rates provided for in this
section. The Finance Director is hereby directed to apportion the revenues
received from this sanitary sewer charge into the appropriate Waste Water
Department funds, as stated above.
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.
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 2011, 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