Equalization Department

Mark Johnson, Director
1087 Newell PO Box 885
White Cloud MI  49349
Telephone: (231) 689-7244  Fax: (231) 689-7032

The Equalization department was established in 1969. The Equalization Department assists the county Board of Commissioner in examining the assessment rolls of the townships and cities and ascertaining whether the real and personal property in the respective townships and cities has been equally and uniformly assessed at true cash value.

The County Board of Commissioners equalizes separately personal property, and the following classes of real property; agricultural, developmental, residential, commercial, industrial, and timber cutover real property. This is done by adding to or deducting from the valuation of personal property and each class of real property in each township and city an amount that will produce a sum, which represents 50% of true cash value.

In the residential class, there is sufficient data to directly compare sales to assessments to determine whether the residential property class in each of the 24 townships, 4 cities and 1 village has been equally and uniformly assessed at 50% of true cash value. Sales from a two-year period are used in these sales studies.  The year 2003 studies for 2004 equalization will include sales from April 1, 2001 through March 31, 2003.

Appraisal studies are done in the other classes of real property where sufficient sales are not available. In these classes, a random sample is selected to be representative of the entire class of property. The staff appraisers and the deputy director then draw up property record cards, collect the field data and determine the true cash value of each property selected.

The Equalization Department does not determine individual assessments. The appraisals made by the equalization staff are used to determine the true cash value of an entire class of property.

The studies conducted by the department are subject to review, audit and change by the Michigan State Tax Commission.

Purpose 

(As set forth in the general property tax act)

211.34 (1) M.C.L. The county board of commissioners in each county shall meet in April each year to determine county equalized value which shall be completed and submitted ... to the state tax commission before the first Monday in May.

211.34 (2) M.C.L. The county board of commissioners shall examine the assessment rolls of the townships or cities and ascertain whether the real and personal property in the respective townships or cities has been equally and uniformly assessed at true cash value. If on examination, the county board of commissioners considers the assessments to be relatively unequal, it shall equalize the assessments by adding to or deducting from the valuation of the taxable property in a township or city an amount which in the judgment of the county board of commissioners will produce a sum which represents the true cash value of the property, and the amount added to or deducted from the valuations in a township or city shall be entered upon the records.  Beginning December 31,1980, the county board of commissioners and the state tax commission shall equalize separately the following classes of real property by adding to or deducting from the valuation of agricultural, developmental, residential, commercial, industrial, and timber cutover taxable real property and by adding to or deducting from the valuation of taxable personal property in a township, city, or county an amount as will produce a sum which represents the proportion of true cash value established by the legislature. (50%)

211.34 (3) M.C.L.   The county  board of commissioners of a county shall establish and maintain a department to survey assessments and assist the board of commissioners in the matter of equalization of assessments, and may employ in that department technical and clerical personnel which in its judgment are considered necessary.  The personnel  of the department shall be under the direct supervision and control of a director of the tax or equalization department who may designate an employee of the department as his or her deputy.   The director of the county tax or equalization department shall be appointed by the county board of commissioners.   The county board of commissioners, through the department, may furnish assistance to local assessing officers in the performance of duties imposed upon those officers by this act, including development and maintenance of accurate property descriptions, and the discovery, and listing, and valuation of properties for tax purposes, and the development and use of uniform valuation standards and techniques for the assessment of property.

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