Equalization

The purpose of county equalization is to ensure that assessments determined at the local level are fair and equitable.  This is done through the performance of sales and appraisal studies by individual property class in each city and township throughout the county.  The Equalization Department does not determine an individual property’s assessment.  

County equalization is mandated by Section 211.34 of the General Property Tax Act of the state of Michigan.  The process of county equalization rests primarily with the Macomb County Board of Commissioners. The General Property Tax Act requires each county to establish a Department of Equalization and to appoint a director of the department.  The Equalization Department assists and advises the board in fulfilling its duties.