Luce County Equalization
407 W Harrie St.
Newberry, MI 49868
Phone: (906) 293-5611
Fax: (906) 293-4263
James Fenlon, Director
Monday - Friday 8:00AM to 4:00PM
Laurie Gordon, Deputy Director
The Equalization Department was established in 1968. The Equalization Department assists the County Board of Commissioners in examining the assessment rolls of the townships and village and ascertains whether the real and personal property in the respective townships and village has been equally and uniformly assessed at true
The County Board of Commissioners equalizes separately personal property and the following classes of real property: Agricultural, Developmental, Residential, Commercial, Industrial, Timber Cut Over real property. This is done by adding to or deducting from the valuation of personal property and each class of real property in each township and village, an amount that will produce a sum which represents 50% of true cash value.
The Equalization department conducts annual studies in each class of real and personal property to determine levels of assessments. This is accomplished by comparing sales to assessments or conducting appraisals where sufficient sales are not available. For an appraisal study, a random sample of properties is selected. The studies collected by the department are subject to review, audit, and change by the Michigan State Tax Commission. The Equalization Department is responsible for calculating Millage Rollback Fraction known as "Headlee".
211.34 (1) M.C.L. The County Board of Commissioners in each county shall meet in April each year to determine county equalized value which shall be completed and submitted... to the state tax commission before the first Monday in May.
211.34 (2) M.C.L. The County Board of Commissioners shall examine the assessment rolls of the townships or cities and ascertain whether the real and personal property in respective townships or cities has been equally and uniformly assessed at true class value..if on examination, the county board of commissioners considers the assessments to be relatively unequal, it shall equalize the assessments by adding or deducting from the valuation of the taxable property in a township or city an amount which in judgment of The County Board of Commissioners will produce a sum which represents the true cash value of the property, and the amount added or deducted from the valuations in a township or city shall be entered upon the records..Beginning December 31, 1980, The County Board of Commissioners and the state tax commission shall equalize separately the following classes of real property by adding to or deducting from the valuation of agricultural, developmental, residential, commercial, industrial, and timber cut over taxable real property and by adding to or deducting from the valuation of taxable personal property in a township, city, or county an amount as will produce a sum which represents the proportion of true cash value established by the legislator (50%)
211.34 (3) M.C.L. The County Board of Commissioners of a county shall establish and maintain a department to survey assessments and assist The County Board of Commissioners in the manner 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 directed 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 offices by this act, including development and maintenance of accurate property descriptions and the discovery, and listing, and valuation of properties for tax purposes, and the development and use of uniform valuation standards and techniques for the assessment of property.