Equalization Department

Physical Address: 120 N. Grove Street, P.O. Box 754

The office is located on the 2nd floor of the County Administration Building.Telephone: (989) 846-6246
Fax: (989) 846-0950
Contact Name: Linda Lewandowski, Director
E-mail: Linda@arenaccountygov.com

Office Hours:  Monday through Friday, 9:00am to 4:30pm, excluding legal holidays

Purpose of Equalization

The County Equalization process, mandated by Section 211.34 of the State of Michigan General Property Tax Act, requires each County Board of Commissioners to examine the assessment roll of the townships and cities each year and ascertain whether the classs of real and personal property have been equally and uniformly assessed at an average level of 50% of true cash value.

Each County Director is appointed on an indefinite basis and is responsible for administering the property tax statutes within the County.  The primary function of equalization department's is to establish the estimate of true cash value for each class of property in each township and city throughout the county.  This creates a starting base for the following year's equalization, thus assisting the county board of commissioners to carry out their statutory duty of equalizing the county.  The Department has on file copies of current and past assessment rolls, section maps, subdivision plats, recent sales data, and assessment and state equalization taxable value information.  In addition, the Department also provides education and technical assistance to local assessors regarding listings, valuation and maintenance of property descriptions.

Department duties include: conduct studies to prepare an Equalization Report including comparable  assessments for each class throughout the County; prepare a Millage Reduction Report reflecting the millage reduction fractions for all tax jurisdictions within the County; determine the millage rates on an annual basis; prepare the county's current year tax roll; and maintain property description records. The department assists the local units of government in the preparation and delivery of assessment change notices, personal property statements, tax bill statements, and the development and use of uniform valuation standards and techniques for the assessment of property.

The Equalization Department does not determine individual assessments - that is the sole responsibility of the local assessor. The equalization process uses sales and appraisal studies for property classes in each township and city throughout the county. The sales and appraisal studies determine the true cash value of each property class. If necessary, the Department applies a County Equalization Factor to those class assessments that are above or below 50% of true cash value.

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Disclaimer: Department information and studies are developed for equalization purposes only, if used by others, no warranties, expressed or implied, concerning the accuracy, completeness, reliability or suitability of this data is guaranteed for any other use. Furthermore, the Department assumes no liability whatsoever associated with the use or misuse of such data.