200 Division St.
Petoskey, MI 49770
Office Hours:
Monday - Friday
8:00 a.m. - 5:00 p.m.
Phone: (231) 348-1708
Fax: (231) 348-1768
Equalization Department Email

Click here for the IT/EQ Committee Meeting Minutes

The Equalization Department assists the County Board of Commissioners in equalizing real and personal property on a County-wide basis. To comply with State directives, the Department conducts annual sales and appraisal studies for all classes of real property. Audits and record verifications are conducted for personal property. These studies are used to equalize assessed values for each class of real and personal property in the eighteen local units of government within Emmet County. The Department also furnishes assistance to the local assessing officers in the performance of their duties. Some of those duties include the development and maintenance of accurate property descriptions; the discovery, listing and valuation of properties for tax purposes; and the development and use of valuation standards and techniques for the assessment of property.

The Geographic Information System (GIS) was established in 1996. Prior to the establishment of our GIS Department, the County-wide tax mapping was handled by the Equalization Department. In 1987, Emmet County went to a permanent parcel numbering system. Since that time, the GIS Department is charged with the responsibility of assigning permanent parcel numbers, maintaining property descriptions and updating all mapping layers for the 27,000 parcels of real property in Emmet County. The Department assists local assessing officers and taxpayers in the development and maintenance of property descriptions.

New Ways to Navigate with 'Destination Emmet County'

A new Web mapping service from Emmet County will allow users to peruse local properties in finite detail, take a 360-degree look at a new neighborhood and evaluate topographical data with ease and speed – plus a myriad more interactive elements that are bringing the county’s mapping services rapidly into the future.

The new services are a result of three months of upgrades to the previous mapping program, with staff from the IT, Equalization and GIS/Mapping departments assisting in development. The direct Web address for the mapping program, known as Destination Emmet County, is http://gis.emmetcounty.org/Apps/EmmetCountyEqualizationViewer.

The new program replaces the former mapping services, which have been unavailable to users since the upgrades began several months ago. For assistance in using the program, call (231) 348-0631.

Click here to read the complete article introducing the new mapping program.


Lynette Girard, Director, Michigan Master Advanced Officer
(231) 348-1711

Al Enciso, Assistant Director, Michigan Advanced Assessing Officer
(231) 348-1708

Mike Larson, Michigan Certified Assessing Officer
(231) 348-1733

Harry Kitchen, GIS Coordinator
(231) 348-0631

Dona Kahgee, House Numbering Administrator / GIS Data Specialist
(231) 348-0667

Jacque Bester, Equalization & GIS Administrative Assistant
(231) 348-1708


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