Real Property assessment services are provided to assessing units by contractual arrangement. Equalization maintains and balances assessment rolls in contracted assessing units and provides decisions on homestead applications, property transfer affidavits, and various exemption issues raised by taxpayers.
Personal Property assessment services are provided to assessing units by contractual agreement, enabling them to access current technology and trained staff to ensure uniform and equitable personal property assessments. For the other assessing units within Oakland County, Equalization maintains contact and provides assistance as necessary to achieve uniform and equitable assessments of personal property.
Tax Tribunal appeals are processed on behalf of 24 assessing units from initial filing to appraisal and final state determination of the property value under appeal.
Equalization continuously updates its manuals pertaining to residential and commercial/industrial real property, personal property, and office procedures to maintain its high standards of quality service and accurate data control.
Equalization continuously reviews and studies state laws, bulletins, and communications. Relevant information is then incorporated into the appropriate operating manual(s). When necessary, the Division then oversees the production and distribution of any and all reports and notices of change of tax and assessment rolls for the assessing units.
Equalization certifies millage rates and calculates Headlee rollbacks for all assessing units.
It monitors Truth in Assessing calculations, Truth in Taxation calculations, community actions, and millage, bond, and annexation elections. Equalization also ensures that no assessing unit spreads incorrect or untimely tax rates.