The county board of commissioners of a county shall establish and maintain an equalization department to survey assessments and assist the board of commissioners in the matter of equalization of assessments. The county board of commissioners, through the department, may furnish assistance to local assessing officers in the performance of duties imposed by the General Property Tax Act, including the development and maintenance of accurate property descriptions, the discovery, listing, and valuation of properties for tax purposes, and the development and use of uniform valuation standards and techniques for the assessment of property.
The Equalization Department maintains the active Tax Master in the County. Deeds are received from the Register of Deeds office and after verification that legal descriptions match, deed information such as name, address, date of sale, sales price, etc. are entered into the Tax Master.
The Equalization Department is required to comply with the mandates of Michigan Compiled Law and follows the state tax calendar in providing required reports and information to the State Tax Commission (STC).
The Equalization Department is required to perform sales and/or appraisal studies in each class in each unit in Menominee County. There are fourteen townships and two cities in Menominee County. This equates to some 66 studies that are required to be completed every year. Typically, studies are done during the warmer months of the year. The purpose of the studies is to determine the increase or decrease in assessed value for the year in each class in every unit of the county. These increases or decreases are calculated as a percentage and that percentage is applied to the total of a class. Assessors determine on their own where to apply the increase/decrease to the parcels in a class according to neighborhoods, sales, and other determining factors. Taxpayers may see the grey Menominee County jeep travelling throughout the county, often accompanied by the respective supervisor and/or assessor or some other member of the township board. The Equalization Director completes the studies by November or December of each year and the assessors are invited to inspect the studies to be sure that all information is accurate and complete. Cooperation between the Equalization Department and the assessors is a vital part of the equalization process. The Director is required to submit a final report of the county's equalization studies done during the year to the State Tax Commission by December 31st of each year. In February of each year, the Equalization Director is required to publish the Tentative Equalization Ratios for that year in the newspaper. The assessor for each unit then applies the ratio for each class in his/her unit. Assessment Notices are sent to taxpayers who are then given the opportunity to appeal their assessment at the March Board of Review. Even though the Assessment Notice states "This is Not a Bill" on it, it is important that taxpayers check to see what the values for the coming year will be because the March Board of Review is the only opportunity a taxpayer has to appeal assessed values. Once an appeal has been made to the local Board of Review and ruled on, the taxpayer then has the right to further appeal a decision he/she does not agree with to the state Tax Tribunal. Information regarding a further appeal to the tax tribunal must be given to the taxpayer when they are given the results of the local Board of Review decision. Once the March Board of Review has been closed, assessors must turn in the totals accepted by their Boards of Review to the Equalization Department. The numbers are then inserted into the Equalization Report, (L4024) which is subject to approval by the County Board of Commissioners in April of each year.
The Equalization Director must complete form L-4028, pertaining to millage reduction fractions by the third Monday in May. The Equalization Director uses the information on form L-4028 to complete the L-4029 which is a tax rate request form.
The Equalization Department is also responsible for the Apportionment Report which is due in October of each year. Millage rates for each unit of government relative to this Apportionment Report are attached.
The Equalization Department works closely with the assessors and/or supervisors for the individual units as these personnel are responsible for submitting various documents to the Equalization Department for the compilation of the county's reports.
Information is provided to taxpayers, assessors, lawyers, title companies and the general public regarding any property throughout Menominee County except for personal property statements.
Staff also provides assistance to other departments to verify legal descriptions.
|Kandace Curran - Equalization Department
Phone: (906) 863-2683
Fax: (906) 863-8839
Click here to email
|Courthouse - 2nd Floor
839 10th Avenue
Menominee, MI 49858
|8:00am - 4:30pm Monday - Friday
Beginning May 5, 2022 Through October 2022, the Equalization office will be closed on Wednesdays, Thursdays & Fridays to complete work in the field. Emails & Telephones will be monitored.
Please call ahead for an appointment.