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.

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For Your Information20 documents

  • Grant land table 1000 ag 2024
    document _recordid 1094
  • Township Assessors - 11 13 2023
    document _recordid 1007
  • Millage Rates - 2023
    document _recordid 1006
  • Equalization Annual Report - 2023
    document _recordid 912
  • Millage Rates - 2022
    document _recordid 856
  • Township Assessors - 11-8-22
    document _recordid 838
  • Equalization Annual Report - 2022
    document _recordid 774
  • Millage Rates - 2021.pdf
    document _recordid 674
  • Apportionment Report - 2021.pdf
    document _recordid 673
  • Equalization Annual Report - 2021
    document _recordid 596
  • Millage Rates - 2020.pdf
    document _recordid 508
  • Apportionment Report - 2020.pdf
    document _recordid 507
  • 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

    document _recordid 218
    document _recordid 217
    document _recordid 216
    document _recordid 215
    document _recordid 214
    document _recordid 213
    document _recordid 212
  • GREEN MAPS.pdf
    document _recordid 211
  • GRANT MAPS.pdf
    document _recordid 210
  • FORK MAPS.pdf
    document _recordid 209
    document _recordid 208
    document _recordid 207
    document _recordid 206
    document _recordid 205
    document _recordid 204
  • AETNA MAPS.pdf
    document _recordid 203

GIS5 documents

    document _recordid 225
    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

Local Unit Land Values & ECFs22 documents

  • Grant river lake land sales for 2024 base value
    document _recordid 1097
  • Grant res vacant land sales for 2024 base value
    document _recordid 1096
  • Grant land table 4000 res 2024
    document _recordid 1095
  • Grant land sales graphed by size Jan 5 2024
    document _recordid 1093
  • Grant ecf res 4000 for 2024 base
    document _recordid 1092
  • Grant ecf for river lakes res 2024 base value Jan 5 2024
    document _recordid 1091
  • Grant ecf counts and values Jan 5 2024
    document _recordid 1090
  • Grant ecf ag and res rural for 2024 base
    document _recordid 1089
  • Grant ag vacant land sales for 2024 base value
    document _recordid 1088
  • Colfax vacant land sales by size analysis
    document _recordid 1087
  • Colfax vacant land sales by size analysis graph
    document _recordid 1086
  • Colfax sale ratio by ecf area with wgt mean Jan 23 2024
    document _recordid 1085
  • Colfax land table 4000 for 2024 ac1
    document _recordid 1084
  • Colfax land table 4000 for 2024 a2
    document _recordid 1083
  • Colfax land table 1000 for 2024
    document _recordid 1082
  • Colfax ecf res for 4040 for 2024 base value
    document _recordid 1081
  • Colfax ecf res 4400 for 2024 base value
    document _recordid 1080
  • Colfax ecf res 4020 for 2024 base value
    document _recordid 1079
  • Colfax ect rec 4000 for 2024 base value
    document _recordid 1078
  • Colfax ect for 4500 4510 for 2024 base value
    document _recordid 1077
  • Colfax Calculated Percent inc or dec Jan 25 2024
    document _recordid 1076
  • Colfax Ag Land Sales for 2024 Base Value
    document _recordid 1075