Equalization

taxpaycc
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 16 townships and 1 cities 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 2014 studies for 2015 equalization will include sales from October 1, 2012 through September 30, 2014.

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. 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.

A personal property auditor conducts audits of a sample of the personal property in each of the 16 townships and 1 cities to determine whether the personal property in the respective townships and cities has been equally and uniformly assessed at 50% of true cash value.

The department also calculates all millage rollback fractions required by law (Headlee, Truth in Assessing, Truth in County Equalization and Truth in Taxation). The department provides assistance to local assessing officers when requested, as well as assistance to School Districts, Intermediate School Districts, authorities, etc.

Doc app

Document Center

The Document Center provides easy access to public documents. Click on one of the categories below to see related documents or use the search function.

Categories always sorted by seq (sub-categories sorted within each category)
Documents sorted by _RECORDID in Descending Order within category

For Your Information12 documents

  • Equalization Annual Report - 2021
    document _recordid 596
  • Millage Rates - 2020.pdf
    document _recordid 508
  • Apportionment Report - 2020.pdf
    document _recordid 507
  • Township Assessors 2020-09.pdf
    document _recordid 464
  • Township Information
    document _recordid 193
  • Property Tax Estimator
    document _recordid 191
  • Pricing Guide for Copies.pdf
    document _recordid 190
  • Millage Rates - 2019.pdf
    document _recordid 189
  • Equalization Annual Report - 2019.pdf
    document _recordid 188
  • Equalization Annual Report - 2020.pdf
    document _recordid 187
  • Apportionment Report - 2019.pdf
    document _recordid 186
  • Apportionment Report - 2018.pdf
    document _recordid 185

Forms6 documents

  • Request to Rescind-Withdraw Homestead Exemption (Form 2602).pdf
    document _recordid 200
  • Property Transfer Affidavit (Form 2766 Formerly 2763).pdf
    document _recordid 199
  • Homestead Exemption Affidavit (Form 2368).pdf
    document _recordid 198
  • Conditional Rescission of Principal Residence Exemption (Form 4640).pdf
    document _recordid 197
  • Claim for Farmland Exemption from Some School Operating Taxes (Form 2599 Formerly T-1063).pdf
    document _recordid 196
  • Affidavit Attesting That Qualified Agricultural Property Shall Remain Qualified Qualified Agricultural Property (Form 3676).pdf
    document _recordid 195

Tax Maps16 documents

  • WHEATLAND MAPS.pdf
    document _recordid 218
  • SHERIDAN MAPS.pdf
    document _recordid 217
  • MORTON MAPS.pdf
    document _recordid 216
  • MILLBROOK MAPS.pdf
    document _recordid 215
  • MECOSTA MAPS.pdf
    document _recordid 214
  • MARTINY MAPS.pdf
    document _recordid 213
  • HINTON MAPS.pdf
    document _recordid 212
  • GREEN MAPS.pdf
    document _recordid 211
  • GRANT MAPS.pdf
    document _recordid 210
  • FORK MAPS.pdf
    document _recordid 209
  • DEERFIELD MAPS.pdf
    document _recordid 208
  • COLFAX MAPS.pdf
    document _recordid 207
  • CHIPPEWA MAPS.pdf
    document _recordid 206
  • BIG RAPIDS MAPS.pdf
    document _recordid 205
  • AUSTIN MAPS.pdf
    document _recordid 204
  • AETNA MAPS.pdf
    document _recordid 203

GIS5 documents

  • LAND RECORDS PORTAL
    document _recordid 225
  • MAP VIEWER
    document _recordid 224
  • Mecosta County Enhanced Access Policy.pdf
    document _recordid 223
  • Mecosta County Digital License Agreement.pdf
    document _recordid 222
  • Equalization & GIS Fee Schedules.pdf
    document _recordid 221

On-line Assessment, Property Tax and Delinquent Tax Data1 document

  • To view information about Credit Card Payments and Assessing, Property Tax & Delinquent Tax Data online, click here
    document _recordid 227