Michigan Compiled Laws

Mich. Comp. Laws § 209.4 (2026)

Tabular statement showing assessed and equalized valuations; preparation; copies; session; meeting of board; determination whether relative valuation between several counties equal and uniform; equalization; certification of equalized valuation; basis for apportionment; certified transcript of determination; determining level of state equalized valuation of class of property; order.

✓ current as of July 2026

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STATE BOARD OF EQUALIZATION

Act 44 of 1911

209.4 Tabular statement showing assessed and equalized valuations; preparation; copies; session; meeting of board; determination whether relative valuation between several counties equal and uniform; equalization; certification of equalized valuation; basis for apportionment; certified transcript of determination; determining level of state equalized valuation of class of property; order.

Sec. 4.

(1) After the state board of equalization has been organized, it shall proceed to examine the tabular statements and data furnished by the county boards of commissioners and state tax commission. The state board of equalization shall then prepare and print a tabular statement showing, by county in an aggregate amount, and by county for personal property and each classification of real property, the total assessed valuation, the valuation as equalized by the county board of commissioners for the current year, the valuation as equalized at the last preceding session of the state board of equalization, and the valuation recommended by the state tax commission. The state board of equalization shall direct the secretary to forward a copy of the statement to the director of the tax or equalization department of each county in this state immediately. Except as provided in subsection (2), the state board of equalization may continue in session until the fourth Monday in May for the purpose of considering the reports from the assessing officers, county boards of commissioners, and the state tax commission. The state board of equalization shall meet in the city of Lansing on the fourth Monday in May to hear the representatives of the several counties as provided in this act. The state board of equalization shall determine whether the relative valuation between the several counties of the property within classifications used for equalization by the counties under section 34 of the general property tax act, 1893 PA 206, MCL 211.34, is equal and uniform, taking into consideration the location, soil, mineral wealth, improvements, productions, and facilities. The state board of equalization shall also determine whether the value of personal property in the several counties has been uniformly estimated and determined according to the best information that can be derived from this state or from any other source. After examination of the data and evidence furnished, if the valuation of the applicable classification of property in any county is determined to be at more or less than the true cash value of the property in that classification within the county, the state board of equalization shall equalize real and personal property in the same manner as required of county boards of commissioners under section 34 of the general property tax act, 1893 PA 206, MCL 211.34, by adding to or deducting from the applicable valuations in a county those amounts that will produce a sum that represents the proportion of true cash value established by the legislature. If equalization is required under this section according to classifications of real or personal property, or both, the state board of equalization shall retain property within the classifications established for purposes of the county equalization pursuant to section 34 of the general property tax act, 1893 PA 206, MCL 211.34. The valuation of the several counties as equalized shall be certified by the chairperson and secretary of the state board of equalization and filed in the office of the state treasurer and the state tax commission, and shall be the basis for apportionment of all state taxes until another equalization is made. The secretary of the state tax commission after the determination of the state board of equalization has been filed in his or her office, immediately shall send a certified transcript of the determination to the treasurer of each county, who shall cause the certified transcript to be placed on file in his or her office available for public inspection.

(2) Within 90 days after receiving the findings and determination of the tax tribunal pursuant to section 34(4) of the general property tax act, 1893 PA 206, MCL 211.34, the state tax commission acting as the state board of equalization shall determine whether the state equalized valuation of that class of property in the county was set at the level prescribed by law or should be revised to provide uniformity among the counties and shall enter an order consistent with the findings.

History: 1911, Act 44, Imd. Eff. Apr. 5, 1911 ;-- CL 1915, 163 ;-- Am. 1919, Act 330, Imd. Eff. May 13, 1919 ;-- CL 1929, 3699 ;-- CL 1948, 209.4 ;-- Am. 1949, Act 287, Eff. Sept. 23, 1949 ;-- Am. 1953, Act 24, Eff. Oct. 2, 1953 ;-- Am. 1955, Act 18, Imd. Eff. Mar. 29, 1955 ;-- Am. 1957, Act 30, Imd. Eff. Apr. 26, 1957 ;-- Am. 1960, Act 106, Imd. Eff. Apr. 26, 1960 ;-- Am. 1971, Act 28, Imd. Eff. May 19, 1971 ;-- Am. 1981, Act 52, Imd. Eff. May 19, 1981 ;-- Am. 1986, Act 143, Imd. Eff. July 2, 1986 ;-- Am. 2001, Act 36, Imd. Eff. June 29, 2001 ;-- Am. 2002, Act 154, Imd. Eff. Apr. 8, 2002

Compiler's Notes:

Section 2 of Act 52 of 1981 provides: “This amendatory act shall take effect for assessments made for 1981 ad valorem property tax levies and for all levies thereafter.”

PopularName Notes:

State Board of Equalization Act

Notes of Decisions

Cited in 14 cases, 1954–2017 · leading case: Midland Twp. v. State Boundary Comm'n, 259 N.W.2d 326 (Mich. 1977).

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Midland Twp. v. State Boundary Comm'n, 259 N.W.2d 326 (Mich. 1977). · cites it 2× “The Administrative Procedures Act provides: "(1) Except when a statute or the constitution provides for a different scope of review, the court shall hold unlawful and set aside a decision or order of an agency if substantial rights of the petitioner have been prejudiced because…”

Emmet Cnty. v. State Tax Comm'n, 244 N.W.2d 909 (Mich. 1976). · cites it 2× “(d) MCLA 209.4; MSA 7.604, requires the board to prepare a tabular statement showing, by counties, *557 the total assessed valuation, the valuation as equalized by the commissioners, the previous year's state equalized valuation, and current year's recommended values.”

O'REILLY v. Wayne Cnty., 323 N.W.2d 493 (Mich. Ct. App. 1982). · cites it 2× “The *588 statute governing state equalization of real property, MCL 209.4; MSA 7.604, was amended by 1981 PA 52 so that the State Tax Commission separately equalizes the value of real property in each of the classifications.”

Brittany Park Apts. v. Harrison Twp., 304 N.W.2d 488 (Mich. Ct. App. 1981). · cites it 2× “In May of 1975, the State Board of Equalization, pursuant to MCL 209.4; MSA 7.604, increased the state equalization factor for Macomb County from 1.”

Kistner v. Milliken, 432 F. Supp. 1001 (E.D. Mich. 1977). “§ 209.4. 10 The State Tax Commission is the final arbiter of value in intercounty equalization disputes.”

Shaughnesy v. Tax Tribunal, 362 N.W.2d 219 (Mich. 1985). “MCL 209.4; MSA 7.604, MCL 211.34c; MSA 7.”

Sch. Dist. No. 9, Pittsfield Twp. v. Washtenaw Cnty. Bd. of Supervisors, 67 N.W.2d 165 (Mich. 1954). “The act further provides in section 4 (CL 1948, § 209.4, as amended by PA 1953, No 24 [Stat Ann 1953 Cum Supp §7.”

Saginaw Cnty. v. State Tax Comm'n, 220 N.W.2d 706 (Mich. Ct. App. 1974). “24 MCLA 209.4; MSA 7.604. 25 Auditor General v Wayne County Supervisors, 216 Mich 256 ; 185 NW 157 (1921).”

Twp. of Port Sheldon v. Ottawa Cnty. Bd. of Commissioners, 263 N.W.2d 299 (Mich. Ct. App. 1977). “MCLA 209.4; MSA 7.604. By constitutional provision assessment for property tax purposes cannot exceed 50% of actual cash value: "The legislature shall provide for the determination of true cash value of such property; the proportion of true cash value at which such property…”

Jackson Cnty. Bd. of Commissioners v. State Tax Comm'n, 343 N.W.2d 255 (Mich. Ct. App. 1983). “Resolution of the question of whether the county study was rejected for the reasons given by plaintiff or was rejected because, as claimed by the Attorney General, it did not correctly determine true cash value, is largely a factual matter.”

Gardner v. Dep't of Treasury, 306 Mich. App. 546 (Mich. Ct. App. 2014). “27a(1), citing Const 1963, art 9, § 3. The manner in which the assessment occurs is prescribed by law.”

Allied Supermarkets, Inc. v. City of Detroit, 207 N.W.2d 190 (Mich. Ct. App. 1973). “52 and MCLA 209.4; MSA 7.604 respectively. While in the best of all possible worlds each individual piece of property would be reassessed yearly, such an undertaking would be humanly impossible to effectuate.”

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— Mich. Comp. Laws § 209.4(1) — 1 case

Gardner v. Dep't of Treasury, 306 Mich. App. 546 (Mich. Ct. App. 2014). “27a(1), citing Const 1963, art 9, § 3. The manner in which the assessment occurs is prescribed by law.”

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