Equalization Home

Our office will be closed Feb 16, April 21, and June 23 to allow staff to attend required trainings.


319 Court Street

Sault Ste. Marie, MI 49783

Office Hours:

Monday - Friday 8:00am to 5:00pm






The Equalization Department advises and assists the Board of Commissioners in equalizing property tax assessments on a county-wide basis.  In conformance with state directives the Department conducts annual sales and appraisal studies. These studies are used to equalize assessed values for each class of property in each of the seventeen local units of government within Chippewa County.  The Department assists local assessing officers in the discovery, listing and valuation of properties for tax purposes, and in the development and use of valuation standards and techniques for the assessment of property.  Additionally, the Department performs all data maintenance for the assessment/tax rolls for the out-county area.  This includes processing transfer documents received from the Register of Deeds office on a daily basis in order to  maintain the names, addresses, and legal descriptions for the production of annual assessment and tax rolls for all townships and DeTour Village.

The Equalization Department also assigns and maintains all 911-addresses in the out-county area (except those in Detour Village and the "downtown" area of Pickford.)


Equalization Director:

Sharon Kennedy



Staci Nelson



Stephanie Cook


Data Entry Clerk:

Kelly Goldenbogen




Helpful Links:

General Land Office Plats

Statewide Search for Subdivision Plats

Michigan Association of Equalization Directors

Sault Ste. Marie Band of Chippewa Indians/Bay Mills Indian Community Land Ownership

Consumer Price Index History and Capped Value Formula Explanation

State Tax Commission

Maps & Descriptions of Commercial Forest Parcels Listed

Statewide Assessed, Equalized & Taxable Values

Changes in Ownership and Uncapping Issues

Changes in Ownership and Uncapping of Property


Equalization Reports:

2017 Signed 4024

2017 Ratios

2016 Final Millage

2016 Equalization

2015 Final Millage

2015 Summer Millage

2015 Equalization

2014 Final Millage

2014 Equalization

2014 Summer Millage

2013 Final Millage

2013 Summer Millage

2013 Equalization

2013 Ratios