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County Equalization

See Equalization Reports:
(if specific report year is not available above, please contact Wayne County's Assessment and Equalization Division for a copy of that report.)

The second phase of the assessment/equalization process is "county equalization". Each local unit of government delivers its assessment roll to the County Equalization Division no later than the Wednesday following the first Monday in April(MCL 211.30a). The statutory responsibility of reviewing each assessment roll for the units within each individual county rests with the County Board of Commissioners. The County Board of Commissioners may direct the County Equalization Department to assist the Board during the review procedures and make recommendations to the Board.

Section 209.5 MCL requires each County Board of Commissioners to meet on the Tuesday following the second Monday in April to review and equalize the assessed valuations as set forth by the local units. The bottom line equalization duty of the County Board of Commissioners is to equally distribute the countywide tax burden among its townships and cities. The Board of Commissioners in each county must determine whether all taxable property has been equally and uniformly assessed. If the County Board of Commissioners determines that an inequality exists, the Board is statutorily required to correct the inequality. The Board shall add to or deduct from the totals of the individual townships or city's class or classes of property an amount which, in its judgment, will produce a sum which represents the correct valuation of the individual class of property (Section 211.34 MCL).

The final determinations of county equalized valuation of property by the County Board of Commissioners must be completed by the first Monday in May (MCL 211.34). The final determinations of county equalized valuations are recorded by the County Clerk and sent to the State Tax Commission.