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The equalization process sets the property tax base for the county and helps to ensure that property taxes are levied in a fair and equitable manner.
County equalization is mandated by Section 211.34 of Michigan’s General Property Tax Act which states in part, that the County Board of Commissioners shall annually examine township and city assessment rolls to ensure that all real and personal property in each classification have been equally and uniformly assessed at an average level of 50 percent of true cash value. The General Property Tax Act further states that 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.
The Equalization Department assists the County Board of Commissioners by conducting annual sales and appraisal studies for all classes of real property, as required by Michigan Compiled Laws. These studies ensure uniform and equitable assessment among all local units within the County. The Equalization Department’s main purpose is to correct the inequities that may occur between the local units of government as a result of under or over assessment of a property class.
It is important to note that the Equalization Department does not determine individual property assessments; that responsibility rests solely with the local assessor.
The department is also responsible for calculating all millage rollback fractions required by law (Headlee, Truth in Assessing, Truth in County Equalization, and Truth in Taxation) for all taxing jurisdictions within Menominee County.
County equalization is mandated by Section 211.34 of Michigan’s General Property Tax Act which states in part, that the County Board of Commissioners shall annually examine township and city assessment rolls to ensure that all real and personal property in each classification have been equally and uniformly assessed at an average level of 50 percent of true cash value. The General Property Tax Act further states that 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.
The Equalization Department assists the County Board of Commissioners by conducting annual sales and appraisal studies for all classes of real property, as required by Michigan Compiled Laws. These studies ensure uniform and equitable assessment among all local units within the County. The Equalization Department’s main purpose is to correct the inequities that may occur between the local units of government as a result of under or over assessment of a property class.
It is important to note that the Equalization Department does not determine individual property assessments; that responsibility rests solely with the local assessor.
The department is also responsible for calculating all millage rollback fractions required by law (Headlee, Truth in Assessing, Truth in County Equalization, and Truth in Taxation) for all taxing jurisdictions within Menominee County.
| Contact: | Dulcee Ranta - Equalization Director Phone: 906-863-2683 Click here to email |
| Mailing Address: | Courthouse - 2nd Floor
839 10th Avenue Menominee, MI 49858 Map |
| Hours: | 8:00 am - 4:30 pm
Monday through Friday Please call ahead |