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The Equalization Department, a mandated office, was established “to survey assessments and assist the Board of Commissioners in the matter of equalization of assessments…” (MCL 211.34 (3)) The law requires that all parcels be fairly and equally assessed. The local Assessor is responsible for the equity between individual parcels. The Equalization Department is responsible for ensuring that each classification within each local unit is being assessed between the statutorily set limits of 49% – 50% of their True Cash Value, as established by the Annual Equalization Study.

duties & responsibilities (expand to read more)
  • Annual compiling and reporting of Equalized Values for all classes in each local unit. (Equalization Report, April)
  • Calculation of Millage Reduction Fractions for each taxing authority within the county. (June)
  • Performing and compiling studies, both sales and appraisal, by class within each local unit, to set base values / indicated changes for each assessing year. (Equalization Study, Dec 31)
  • Provide assistance to the Township and City assessors who determine individual appraisals.
  • Annual compiling and reporting of the millage rates allowed to be levied for approval by the Board of Commissioners. (Apportionment Report, October)
  • Assisting local unit assessors in all matters of assessment administration.
  • Assisting the County Board in all equalization and property value related issues.
  • Maintaining standardized countywide database including values, property descriptions, title changes, owner names and addresses, classifications, exemption status, etc.
  • Assisting local officials with procedural and legal issues concerning assessment administration.
  • Educating the public on assessment administration procedures and requirements.
  • Maintaining maps for all descriptions within the county.
  • Educating the public on assessment administration procedures and requirements.
  • Researching and notifying parties of discrepancies in recorded documents.
  • Providing public and private access to parcel information.

Pete Preston, Equalization Director, Email Pete
Janine Marchington, Principal Data Clerk, MCAO, Email Janine

555 West Cedar Avenue, Suite C
Gladwin, MI 48624

Phone: 989.426.9327
Fax: 989.426.6919

Office Hours
Monday – Friday: 8:30 am –  4:30 pm



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Gladwin County Courthouse
401 West Cedar Avenue
Gladwin, MI 48624