Constitutional Revenue Sharing
In accordance with the State Constitution of 1963, Article IX, Section 10, as amended, constitutional revenue sharing payments are based on 15% of the 4% portion of Michigan’s 6% sales tax collections. Distributions are made to all Michigan cities, villages, and townships on a population basis on the last business day of the even numbered months (October, December, February, April, June, and August).
The revenue sharing population is defined by the Glenn Steil State Revenue Sharing Act of 1971, 1971 Public Act 140, as amended (MCL 141.903(1)). For purposes of distributing revenue, population is based on the most recent census adjusted by 50% for any institutional population.
- Bimonthly Estimated Payments for Local Governments
- 2010 Census Information Revenue Sharing Advisory
- Property Annexation
Most Recent Payment Reports
- FY 2018 and FY 2019 Projected Constitutional Revenue Sharing Payments - Executive Recommendation - updated 2/7/18
- FY 2017 Actual and FY 2018 Projected Constitutional Revenue Sharing Payments (based on January 2018 Consensus) - updated 1/11/18
- FY 2016 and FY 2017 Actual Constitutional Revenue Sharing Payments Comparison (based on May 2017 Consensus) - updated 8/31/17
- FY 2015 and FY 2016 Actual Constitutional Revenue Sharing Payments Comparison - updated 9/20/16
- FY 2014 and FY 2015 Actual Constitutional Revenue Sharing Payment Comparison - updated 1/14/16
- FY 2013 and FY 2014 Actual Constitutional Revenue Sharing Payments Comparison - updated 8/25/14
- FY 2012 and FY 2013 Actual Constitutional Revenue Sharing Payments Comparison - updated 9/11/13
- Total Actual and Estimated State Revenue Sharing Payments FY 2007 - 2016 - updated 9/14/15