Equalization
Equalization carries out both property appraisal and mapping functions on behalf of taxpayers and municipalities. The Department reports annually to the Board of Commissioners on the apportionment of millages within a 50-mill cap among various jurisdictions. Staff audit property transfers to ensure that the taxable and state equalized value remain identical for the following year and assist local units of government with property assessments, especially of complex agricultural, industrial, commercial and developmental sites.