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 township or city has been equally and uniformly assessed at an average level of 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 valuation standards and techniques for the assessment of property.
In addition to the above statutory duties, the Montmorency County Equalization Department is charged with several other vital duties. Those include maintaining and updating the assessment rolls for several Townships in the County, maintaining the county tax maps utilizing the Geographic Information System (GIS). Maintenance of accurate tax maps are an essential part of the Equalization Departments duties. (Click the link to read more and see what a GIS generated tax map looks like).
Equalization also assigns and maintains the Property addressing system for Montmorency County. This process includes not only assigning all of the property addresses for existing parcels before a new building can be built, it also involves assigning road names, as needed, for any new developments in the county. Accurate property address information is absolutely vital for all 911 emergency services (fire, public safety, ambulance, etc.), mail and parcel delivery, utilities (phone, gas, electric), and a variety of other services.
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Reports & Forms
Equalization Reports & Information
State of Michigan Forms
Montmorency County Forms