The Michigan Equalization System
The State Tax Commission is authorized by Article 9, Section 3 of the Constitution of Michigan to determine and establish the uniform valuation of real and personal property through the system of equalization. Equalization is completed in a three-part process; local, county and state. The State Tax Commission’s current system for counties to complete their annual equalization is through the e-Equalization System. However, the State Tax Commission is in the process of developing a new integrated web based equalization system titled the Michigan Equalization Gateway (MEG). Questions regarding the equalization process can be submitted to email@example.com.
Filing, Viewing and Downloading Reports
Counties may request a Personal Identification Number (PIN) for their online filing of State Equalization Forms 4023, 4024 and 4046 by completing and submitting the PIN Request: Form 4606, Electronic Signature Declaration for Annual Reports. More information regarding the PIN process is provided in the PIN Letter.
e-Equalization System Resources
- Frequently Asked Questions for County Online Equalization Reporting
- Instructions for Navigating the e-File Equalization System
- Data Export Upload For e-Equalization Online Filing
Instructions for e-Filing Forms 2164 (L-4023), 608 (L-4024) and 2795 (L-4046)
- Form L-4023 / 2164: Analysis for Equalized Valuation
- Form L-4024 / 608: Personal and Real Property Totals
- Form L-4046 / 2795: Taxable Valuations