The function of the Equalization Office is to annually value all real property in Marshall County. The equalization office is concerned with fair and equal market value, not taxes. The office links real properties to their respective owners and placing assessed values and owners' names on the assessment roles. The office mails all assessments notices by March 1 of each year. This office also works with determining tax exempt status for applicable properties, owner occupied applications, discretionary formulas, elderly and disabled assessment freezes, renewable energy credits, and veteran's property tax relief programs.