About Us

The Equalization Department works to ensure that property assessments across the county are fair, consistent, and in line with Michigan’s requirement that properties be assessed at 50% of their true cash value. To do this, we study properties by classification—Agricultural, Commercial, Industrial, Residential, Developmental, and Personal Property by analyzing around 7,000 property transfers and completing roughly 1,600 property appraisals each year.

As part of this work, our staff regularly interacts with the public, local officials, and the State Tax Commission. We help answer questions about assessments and property taxes, act as a liaison between local units and the County Board of Commissioners, and meet periodically with local assessors to support accurate and consistent assessment practices throughout the county.

Our study results project the true cash value for the upcoming assessment cycle. Together, we collaborate with local assessors to determine the necessary adjustments to assessed values for the upcoming year.

Mandate 

The Constitution of Michigan of 1963 Article 9 sec. 3 created the process of equalization. It states:

"The legislature shall provide for the uniform general ad valorem taxation of real and tangible personal property not exempt by law except for taxes levied for school operating purposes. The legislature shall provide for the determination of true cash value of such property; the proportion of true cash value at which such property shall be uniformly assessed, which shall not, after January 1, 1966, exceed 50 percent; and for a system of equalization of assessments. For taxes levied in 1995 and each year thereafter, the legislature shall provide that the taxable value of each parcel of property adjusted for additions and losses, shall not increase each year by more than the increase in the immediately preceding year in the general price level, as defined in section 33 of this article, or 5 percent, whichever is less until ownership of the parcel of property is transferred. When ownership of the parcel of property is transferred as defined by law, the parcel shall be assessed at the applicable proportion of current true cash value."

Michigan Compiled Law 211.34 (3) implements the constitutional mandate stating:

"(3) 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, and may employ in that department technical and clerical personnel which in its judgment are considered necessary. The personnel of the department shall be under the direct supervision and control of a director of the tax or equalization department who may designate an employee of the department as his or her deputy. The director of the county tax or equalization department shall be appointed by the county board of commissioners. The county board of commissioners, through the department, may furnish assistance to local assessing officers in the performance of duties imposed upon those officers by this act, including the 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."

The Director of Equalization assists local taxing authorities in calculating the millage reduction fractions by the first Monday in June for each unit of government, i.e. schools within the county intermediate school district, townships, cities villages, and authorities.

Allegan County is continually striving to improve our customer experience. Please take a minute to provide feedback on your interactions with Allegan County services. Take Survey-Click Here