EQUALIZATION IS OPEN DURING NORMAL BUSINESS HOURS (MONDAY – FRIDAY) TO ASSIST YOU AT OUR SERVICE WINDOW. ASSISTANCE ALSO AVAILABLE VIA TELEPHONE, EMAIL OR BY APPOINTMENT.
The process of County Equalization is mandated by Section 211.34 of the General Property Tax Act of the State of Michigan, which states in part that the County Board of Commissioners shall examine the assessment rolls of the townships and cities each year and ascertain whether each class of real and personal property in the respective township or city has been equally and uniformly assessed at 50% of true cash value.
The General Property Tax Act goes on to state 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 department may furnish assistance to local assessing officers in the performance of duties including development and maintenance of accurate property descriptions, the discovery, listing and valuation of properties for tax purposes, and the development and use of uniform valuations standards and techniques for the assessment of property.
Purpose of Equalization
Under guidelines established by the State Tax Commission, the Equalization Department works with township and city assessors to assure proper equalized values for real and personal property annually.
The main purpose of the Equalization Department is to correct any inequities that may occur between the local units of government as a result of under or over assessment of a property class. While the Equalization Department does not determine individual assessments, which is the sole responsibility of the local unit assessor, it performs annual sales and appraisal studies for each class of property to accomplish its purpose.
The results of the sales and appraisal studies are used to determine the true cash value of each property class (residential, commercial, industrial, agricultural, developmental, timber cutover, and personal property). The Department’s equalization studies are compared to the corresponding property class totals as determined by the assessor for each township and city. If necessary, the Department applies a “County Equalization Factor” to those classes that have an “average level” of assessment above or below 50% of true cash value.
The Department also calculates all millage roll back fractions required by law (Headlee, Truth in Assessing, Truth in County Equalization, and Truth in Taxation) for all taxing jurisdictions within Cheboygan County, i.e. schools, Intermediate School Districts, Cheboygan County, authorities, townships, villages, cities, etc.
The records generated and maintained by the Cheboygan County Equalization Department include current property owners and tax parcel maps of each unit in the county through integration with the County GIS Department. This public information proves valuable to real estate agents, independent property appraisers, title companies, banks and the general public. The use and dissemination of such information provides an indirect benefit to any individual who wishes to buy, sell or finance property in Cheboygan County.
Additionally, through the course of performing its statutory duties, the Department serves as a liaison between the State Tax Commission, County Board of Commissioners, the local units of government and the public. In its daily contact with the public the Department serves as a source of information concerning property tax, assessment administration and real estate transfers.
Posted below are the most requested forms received by this department. These and other forms can also be found on the Department of Treasury – State Tax Commissions website here . You can also click on the Property Tax Estimator tab on the left of the screen under Equalization for a direct link.
In addition, annual reports and an updated listing of the township assessors and March Board of Review dates can be found.
Please note: Adobe Acrobat Reader is required to view and print many forms on this site.
Property Info & Maps (Questions call GIS/Mapping at 231-627-8811)
Beginning 2016, the Property Search portion for Equalization will be linked through the GIS & Mapping Division. This change allows the County to provide updated property information in a more timely manner for public use, and allows the user quicker and easier access to property information including Names, Addresses, Property Descriptions, Assessed and Taxable Values, Sales Information, Mapping and more. For navigation and other search inquiries, please contact the GIS & Mapping Division directly at (231) 627-8811.
To search by Parcel Code Number, Name, or Street Address, click the link below: