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 townships 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 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 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.

Local Unit Information

Local Unit Assessors
Local Unit Clerks
Local Unit Supervisors and Managers
Local Unit Treasurers
Local Unit Land Division Officers
Listing of Township Numbers and Parcel Explanation

Local Unit Land Value and ECF information

Center Township


2024 March Board of Review Information

(Unless otherwise stated, protest letters are to be received by the March Board of Review on or before Monday, March 11, 2024)

   • 2024 Dates and Times
   • 2024 Notice of Assessment Change
   • Understanding Proposal A


Emmet County, Michigan
200 Division Street, Petoskey MI 49770
(231) 348-1700 | Contact Us