Equalization administration provides direction and guidance for the efficient implementation and execution of goals and objectives of the Department as well as the County Board, oversees budget expenditures, schedules staff training, monitors staff development and performance and responds to public inquires and requests for information.
The Department annually projects property values and studies the level of assessment by property class through appraisal and/or sales studies and applies equalization factors, if necessary, to comply with state law-the level of assessment is required to be 50% of true cash value. The Department is also assigned the responsibility of assisting local assessors in valuing all classes of property for assessment purposes.
The Equalization Department maintains current property ownership maps for the entire county so that all land in the county subject to property tax is taxed once and is not subjected to double taxation. Copies of these tax maps are available for a fee to the public. Other information that we have available to the public include assessment rolls for current and some past years, sales ratio studies, equalization reports, millage rates, some unrecorded surveys, top ten taxpayer reports and others.
Assessment Data on the Web:
The Leelanau County Equalization Department also provides assessment information on the web site. Search by Owner Name, Location Address, Parcel Number and Jurisdiction. Find location on GIS map. Do a 300 foot radial search. Property owners, real estate professionals, appraisers and title companies can obtain this information free of charge.
The Equalization Department can also provide data extracts of assessment data in fixed length and comma delimited ASCII and CSV formats.
Custom exports are available for an additional charge.
Training or Education:
The Equalization Director is a certified instructor for the State Tax Commission and is available to instruct required assessor renewal classes for assessors as well as available as a guest speaker on topics of Assessment Administration to the public in general.