Welcome to the St. Clair County Department
of Equalization Website.
What we do
The Equalization Department annually advises
and assists the Board of Commissioners in determining the true cash value of the
county and equalizing the property tax assessments on a county-wide basis. To achieve
this monumental task, the department conducts annual sales and appraisal studies
for each class of property. These studies are used to equalize assessed values for
all classes of property in all thirty-one local units of government within St. Clair
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 or cities each year for uniformity and equity.
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 Equalization Department's main purpose
is to correct the inequities that may occur between local units of government as
a result of under or over assessment of a property class.
The Equalization Department does not determine
an individual assessment, that is the sole responsibility of the local assessor.
The Equalization Department
updates real property tax rolls so
all records have current names, addresses and land descriptions. Our services extend
County-wide except for the city of Port Huron.
The GIS Department creates tax maps and reviews land division requests for
compliance with the Land Division Act. All land division requests must include a
scale drawing of the proposed divisions, showing lot lines, dimensions, acreages,
section numbers, township etc. Please contact your Assessor or
click here for instructional packet.
Before any of the changes can take effect,
approval from the local unit of government must be attained by the person(s) requesting
the change on special forms available at our office or from your local assessor.
Calendar of Events
Follow the links below for information regarding specific County Tax Information
General Property Tax Act Pamphlet
County Equalization Department
200 Grand River, Suite 105
Port Huron, MI 48060
(810) 989-6920 (Mapping/GIS)