The Director is appointed on an indefinite basis, and is responsible for administration of the property tax statutes within the County.

Determination of the annual property tax to be paid is the result of two factors, the assessed value as equalized multiplied by the current millage rate (millage = dollars per thousand of taxable value). The duties of Equalization include performing studies to prepare an Equalization Report which is intended to assure that assessments are maintained at comparable levels throughout the County; preparation of a Millage Reduction Report which reflects the millage reduction fractions for all tax levying jurisdictions with the County, determination of millage to be applied on an annual basis, preparation of the county's current year tax roll, and maintenance of all property description records within the County, with the exception of those in the City of Midland. This department also contracts with local units of government to assist in preparation and delivery of assessment change notices, personal property statements, and tax billing statements.

The Equalization Department does not determine individual assessments; that is the sole responsibility of the local assessor. The equalization process is accomplished using sales and appraisal studies performed on individual property classes in each township and city throughout the county. The results of these sales and appraisal studies are used to determine the true cash value of each property class. If necessary, the Department applies a County Equalization Factor to those classes that have an average level of assessment above or below 50% of true cash value.

Equalization Mandate Authority

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 township and cities each year and ascertain whether each class of real and personal property in the township or city has been equally and uniformly assessed at an average level of 50% of true cash value.

The General Property Tax Act further states 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 may furnish assistance to local assessing officers in the performance of duties including 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.


This information must be accepted and used by the recipient with the understanding the data was developed and collected for the purpose of developing assessment and tax rolls per Michigan law. As such, we make no warranties, expressed or implied, concerning the accuracy, completeness, reliability or suitability for this data for any other particular use. Furthermore, we assume no liability whatsoever associated with the use or misuse of such data.

Contact Us
220 W Ellsworth Street
Midland, MI 48640-5194
Ph: (989) 832-6844
Fax: (989) 832-6849
Mon - Fri 8am-5pm
Chris Gaumer
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Equalization Staff:

Rebecca Taylor MAAO
Equalization Appraiser
Direct Phone: (989) 832-6845

Adam Hart, MCAO
Equalization Technician
Direct Phone: (989) 832-6848