Welcome to the Mason County Equalization Department Web Page!
Mason County Equalization provides the following services and information:
Property Descriptions and Ownership
Assessment Roll Processing for Local Governments
Addressing for all units except for: Ludington, Scottville, and the Village of Fountain
Aerial Maps and Parcel Maps
County-Wide Property Information
Real Estate Transfer and Sales Information
Property Tax Exemption and Abatement Information
Equalization Studies to determine the average level of assessment in each unit of Government
The process of County Equalization is mandated by Section 211.34 of the General Property Tax Act of the State of Michigan, which states in part that the county board of commissioners shall examine the assessment rolls of the townships and cities each year and ascertain whether each class of real and personal property in the respective township or city has been equally and uniformly assessed at an average level of 50% of true cash value.
The General Property Tax Act goes on to state that 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. The department furnishes assistance to local assessing officers in the performance of their duties. This includes (1) development and maintenance of accurate property descriptions; (2) the discovery, listing, and valuation of properties for tax purposes; and (3) the determination and use of uniform valuation standards and techniques for the assessment of property.
Purpose of Equalization
The equalization process sets the property tax base for the county and helps to ensure that property taxes are levied in a fair and equitable manner.
Each year, under guidelines established by the State Tax Commission, the Equalization Department works with township and city assessors to assure proper equalized values for real and personal property.