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.

Appraisal studies are done in the 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 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.