Full Description of Equalization

Statutory Mandate

County Equalization is mandated by Section 211.34 of the General Property Tax Act of the State of Michigan. This requires the County Board of Commissioners to examine local assessment rolls annually to determine if real and personal property has been equally and uniformly assessed at 50% of true cash value.

The Equalization Process

The process sets the property tax base for the county and ensures taxes are levied in a fair and equitable manner. The Department works with township and city assessors to assure proper equalized values for real and personal property.

Note: The Equalization Department does not determine individual assessments; that is the sole responsibility of the local assessor.

Studies & Appraisals

Sales and appraisal studies are performed on individual property classes (agricultural, residential, commercial, industrial, etc.) in each jurisdiction to measure assessment levels.

If an assessment class is above or below 50% of true cash value, the department applies a “County Equalization Factor” to correct the inequity between local units of government.

Millage Rollbacks & Calculations

The department is responsible for calculating all legally required millage rollback fractions for all taxing jurisdictions within St. Joseph County, including K-12 schools, community colleges, townships, and libraries.

Headlee Rollback | Truth in County Equalization | Truth in Assessing | Truth in Taxation

Public Information Availability

The Equalization Department maintains various records available for public review, including current year computerized assessment rolls, equalization and apportionment reports, tax maps, and detailed property descriptions for the entire county.