Bureau of Equalization

Bureau of Equalization

County Administration Building
300 Monroe Avenue NW
Grand Rapids, MI 49503-2206
Phone: (616) 632-7520
Fax: (616) 632-7525

Mission Statement

To provide for a fair system of property assessment and taxation and to provide professional mapping services for all cities and townships in Kent County.

Overview

The Bureau of Equalization carries out both property appraisal and mapping functions on behalf of taxpayers and municipalities in Kent County. The Bureau has two divisions, the Appraisal Division and the Property Description and Mapping Division.

The Appraisal Division equalizes property values annually among 21 townships and nine cities so property taxes remain uniformly fair across Kent County. The Division reports annually to the Board of Commissioners on the apportionment of millages within a 50-mill cap among various jurisdictions. Division staff audit property transfers to ensure that the taxable and state equalized value remain identical for the following year and assist local units of government with property assessments, especially of complex agricultural, industrial, commercial and developmental sites. The Division also provides information to local governments to prepare cases for the Michigan Tax Tribunal, the appellate body on property tax matters.

The Property Description and Mapping Division creates and maintains property tax maps for all parcels of land in Kent County. The staff also updates all property descriptions for area municipalities. Map products and property information records are created for general reference by local municipalities, title companies, realtors, real estate developers, appraisal firms, law firms, surveyors, environmental companies, architectural and engineering firms and the general public for many purposes.

Goals

  • Annually project property values and study the level of assessment by property class through appraisal and/or sales studies and apply equalization factors, if necessary, to comply with state law
  • Provide professional tax mapping service so that all land in the county subject to the property tax is taxed once and is not subjected to double taxation
  • Preserve public survey monuments for public •
    use and preservation of the Public Land Survey
    System

2008 Adopted Uses: $1,899,776

2008 Adopted Revenues: $416,644

Selected Performance Measures

Performance Measure
2005
2006
2007
2008 Goal
Number of on-site real property appraisals
1,586
1,700
3,206
2,500
Number of real property appraisals per appraiser
556
500
534
500
Number of personal property audits
255
400
365
375
Number of personal property audits per auditor
255
200
182
375
Number of tax descriptions/map updates
8,526
9,450
6,711
7,000
Number of commercial/industrial sales appraised
653
500
350
350
Number of sales processed
28,867
24,741
24,362
25,000
Percent of tax descriptions completed within 30 days NA 88.21% 58.60% 90.00%
Percent of damaged monuments repaired 100% 100% 100% 100%

Department History of Uses

Uses
2005
Actual
2006
Actual
2007
Adopted
2008
Requested
2008
Adopted
Adopted
% Change
Personnel
$1,425,277
$1,528,512
$1,751,000
$1,661,834
$1,622,371
-7.35%
Commodities
41,962
27,013
30,000
38,530
38,530
28.43%
Contractual Services
366,090
279,262
206,269
204,559
204,559
-0.83%
Capital Outlay
750
12,749
54,450
19,560
19,560
-64.08%
Other Charges
12,550
4,991
5,144
14,756
14,756
186.86%
Total Uses
1,846,629
1,862,527
2,046,863
1,939,239
1,899,776
-7,19%
           
Personnel FTE
 21 21 24 24 23  

Significant Budget Issues

In 2007, Equalization completed the reappraisal of the industrial class of property in the City of Grand Rapids.

In 2008, Equalization will complete the reappraisal of the commercial class of property in the City of Grand Rapids. The department will implement Pictometry oblique photography county-wide in 2008.

An Abstract/Title Clerk I was eliminated in 2008.

History of Uses (in millions)