What is Equalization? The state mandated function of the Equalization Department is to survey assessments of property and to assist the board of commissioners in the matter of equalization of assessments. The director of the Equalization Department is appointed by the board of commissioners. The department furnishes assistance to the local assessing officers in the performance of duties imposed upon by this process, including the development and maintenance of accurate property descriptions, the discovery, listing, and valuation of properties for tax purposes, and the development and use of uniform standards and techniques for the assessment of property.
Other duties of the Equalization Director include filing various state reports and calculating millage reduction fractions for the public school districts, townships, villages, intermediate school districts and other county taxing entities. Baraga County GIS Map
