Equalization

• Property Info & Maps (Questions call GIS/Mapping at 231-627-8811)
• Assessors, Township & Misc Info
• Annual Equalization Reports
• Annual Millage Reduction Computation (L-4028)
• Annual Apportionment Reports
• Frequently Used Forms & Information

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.

Mandate Authority

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.

Public Information

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.

Additional Information

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.

Additionally, departmental annual reports as well as township assessor contact listing are found below.

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:

Property Search

Assessors, Township & Misc Info

Assessors
Bulletin 13 of 2023 – Property Tax and Equalization Calendar for 2024
EQ GIS FAQ Pamplet

Annual Equalization Reports

2024 Equalization Report
2023 Equalization Report
2022 Equalization Report
2021 Equalization Report
2020 Equalization Report

Annual Millage Reduction Computation (L-4028)

2024 Millage Reduction Computation (L-4028)
2023 Millage Reduction Computation (L-4028)
2022 Millage Reduction Computation (L-4028)
2021 Millage Reduction Computation (L-4028)
2020 Millage Reduction Computation (L-4028)

Annual Apportionment Reports

2023 Apportionment Report (Millage Rates)
2022 Apportionment Report (Millage Rates)
2021 Apportionment Report (Millage Rates)
AMENDED 2020 Apportionment Report (Millage Rates)
2019 Apportionment Report (Millage Rates)

Frequently Used Forms & Information

Petition to Board of Review 4035
2024 L-4034, Millage Red Frac Calc Worksheet
L4297, Truth in Taxation Notice, Form 868
2024 L-4029, Millage Rate Request, Form 614
Guidelines for the Michigan PRE Program
Principal Residence Exemption (PRE) Affidavit Rev 7.22
Principal Residence Exemption (PRE) Active Duty Military Form 4660
Request to Rescind Principal Residence Exemption (PRE) Form 2602
Conditional Rescission of Principal Residence Exemption (PRE) FAQ
Conditional Rescission of Principal Residence Exemption (PRE) Form 4640
MTT Small Claims Property Tax Appeal Petition & Valuation Appeal Form
MTT Small Claims Appeal Petition for Principal Residence & Qualified Ag
Michigan Small Claims Appeals Forms Link https://www.michigan.gov/taxtrib/faq/small-claims-appeal-forms
Disabled Veterans Exemption FAQ – Revised 2.15.24
Form 5107 – Affidavit for Disabled Veterans Exemption
Property Transfer Affidavit Form 2766
Census 2000: Cheboygan County Demographics

Equalization Director

Elizabeth Zabik, MAAO (3)
equalinfo@cheboygancounty.net
(231) 627-8810

Office

870 S. Main St.
PO Box 70
Cheboygan, MI 49721
Email: equalinfo@cheboygancounty.net
(231) 627-8810
Fax: (231) 627-8403

Hours

Monday – Friday
8 am – 4 pm

 Additional Staff

Property Appraiser, MCAO (2)
Keri Bohl
Property Appraiser, MAAO (3)
Dave Sullivan