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

Filing, Viewing and Downloading Reports


File Online


INSTRUCTIONS for viewing and exporting reports  PDF


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


Instructions for e-Filing Forms 2164 (L-4023), 608 (L-4024) and 2795 (L-4046)


Additional e-Equalization Resources