Personal Property Tax Reimbursements
Personal Property Tax Reimbursements
Beginning for calendar year 2016, the Local Community Stabilization Authority (LCSA) Act, 2014 Public Act 86, (MCL 123.1341 to 123.1362) requires personal property tax reimbursement for all operating and debt millages.
Overview of 2020 LCSA Act Amendments
Overview of 2018 LCSA Act Amendments
Local Community Stabilization Authority Act (2014 Public Act 86)
Local Community Stabilization Authority Act (2014 Public Act 86)
Amendatory Acts
- 2020 Public Act 194 - Effective 10/15/20
- 2020 Public Act 195 - Effective 10/15/20
- 2020 Public Act 196 - Effective 10/15/20
- 2020 Public Act 197 - Effective 10/15/20
- 2020 Public Act 198 - Effective 10/15/20
- 2018 Public Act 616 - Effective 12/28/18
- 2018 Public Act 248 - Effective 6/28/18
- 2018 Public Act 247 - Effective 6/28/18
School Districts and Intermediate School Districts (ISDs)
2022 PPT Reimbursement
- School District & ISD - 2022 PPT Distribution by Payee
- School District & ISD - 2022 PPT Distribution by Millage - October 2022 and February 2023
- School District & ISD - 2022 PPT Calculation by Millage - October 2022 and February 2023
2021 PPT Reimbursement
- School District & ISD - 2021 PPT Distributions by Payee (updated May 2022)
- School District & ISD - 2021 PPT Distributions by Millage - May 2022
- School District & ISD - 2021 PPT Distributions by Millage - October 2021 and February 2022
- School District & ISD - 2021 PPT Calculation by Millage - May 2022
- School District & ISD - 2021 PPT Calculation by Millage - October 2021 and February 2022
2020 PPT Reimbursement
- School District & ISD - 2020 PPT Distribution by Payee (updated May 2021)
- School District & ISD - 2020 PPT Calculations by Millage (updated May 2021)
- School District & ISD - 2020 PPT Calculations by Millage
2019 PPT Reimbursement
- School District & ISD - 2019 PPT Distribution by Payee (updated May 2020)
- School District & ISD - 2019 PPT Calculations by Millage (updated May 2020)
- School District & ISD - 2019 PPT Calculations by Millage
2018 PPT Reimbursement
- School District & ISD - 2018 PPT Distribution by Payee (updated May 2019)
- School District & ISD - 2018 PPT Calculations by Millage (updated May 2019)
- School District & ISD - 2018 PPT Calculations by Millage
2017 PPT Reimbursement
- School District & ISD - 2017 PPT Distribution by Payee
- School District & ISD - 2017 PPT Calculations by Millage (updated May 2019)
- School District & ISD - 2017 PPT Calculations by Millage
- School District & ISD - 2016 Debt, Sinking, and Recreation Millage Recalculation
- ISD - 2016 Operating Millage Recalculation
- School District & ISD - 2016 Hold Harmless Millage Recalculation
2016 PPT Reimbursement
- Local School District and Intermediate School District – 2016 PPT Distribution by Payee
- School District & Intermediate School District – 2016 Debt, Sinking, and Recreation Millage Calculation
- Intermediate School District – 2016 Operating Millage Calculation
- School District – 2016 Hold Harmless Millage Calculation
- School District – 2016 Out of Formula Calculation
Other Municipalities
2022 PPT Reimbursement
- Other Municipalities - 2022 PPT Distribution by Payee
- Other Municipalities - 2022 PPT Distribution by Millage - October 2022 and February 2023
- Other Municipalities - 2022 PPT Calculation by Millage - October 2022 and February 2023
2021 PPT Reimbursement
- Other Municipalities - 2021 PPT Distribution by Payee (updated May 2022)
- Other Municipalities - 2021 PPT Distributions by Millage - May 2022
- Other Municipalities - 2021 PPT Distributions by Millage - October 2021 and February 2022
- Other Municipalities - 2021 PPT Calculation by Millage - May 2022
- Other Municipalities - 2021 PPT Calculation by Millage - October 2021 and February 2022
2020 PPT Reimbursement
- Other Municipalities - 2020 PPT Distribution by Payee (updated May 2021)
- Other Municipalities - 2020 PPT Reimbursement Breakdown by Millage (updated May 2021)
- Other Municipalities - 2020 PPT Reimbursement Breakdown by Millage
- Other Municipalities - 2020 PPT Reimbursement Calculation (updated May 2021)
- Other Municipalities - 2020 PPT Reimbursement Calculation
2019 PPT Reimbursement
- Other Municipalities - 2019 PPT Distribution by Payee (updated May 2020)
- Other Municipalities - 2019 PPT Reimbursement Breakdown by Millage (updated May 2020)
- Other Municipalities - 2019 PPT Reimbursement Breakdown by Millage
- Other Municipalities - 2019 PPT Reimbursement Calculation (updated May 2020)
- Other Municipalities - 2019 PPT Reimbursement Calculation
2018 PPT Reimbursement
- Other Municipalities - 2018 PPT Distribution by Payee (updated May 2019)
- Other Municipalities - 2018 PPT Reimbursement Breakdown by Millage (updated May 2019)
- Other Municipalities - 2018 PPT Reimbursement Breakdown by Millage
- Other Municipalities - 2018 PPT Reimbursement Recalculation (updated May 2019)
- Other Municipalities - 2018 PPT Reimbursement Calculation
2017 PPT Reimbursement
- Other Municipalities - 2017 PPT Distribution by Payee
- Other Municipalities - 2017 PPT Reimbursement Breakdown by Millage
- Other Municipalities - 2017 PPT Reimbursement Recalculation (updated May 2019)
- Other Municipalities - 2017 PPT Reimbursement Calculation
2016 PPT Reimbursement
- Other Municipalities - 2016 PPT Distribution by Payee
- Other Municipalities - 2016 PPT Reimbursement Recalculation Breakdown by Millage (updated November 2017)
- Other Municipalities - 2016 PPT Reimbursement Recalculation (updated May 2019)
- Other Municipalities - 2016 PPT Reimbursement Recalculation (updated November 2017)
- Other Municipalities - 2016 PPT Reimbursement Calculation Tool
Tax Increment Finance Authorities
2022 PPT Reimbursement
2021 PPT Reimbursement
2020 PPT Reimbursement
2019 PPT Reimbursement
2018 PPT Reimbursement
2017 PPT Reimbursement
2016 PPT Reimbursement
Reimbursement Priority
- 100% reimbursement for:
- Local school district and intermediate school district (ISD) school debt loss, local school district sinking fund millage, and local school district recreation millage;
- ISD operating millages;
- School operating loss not reimbursed by the school aid fund (i.e. supplemental hold harmless millage and operating millage for out-of-formula local school districts);
- Millages used to fund essential services (i.e. police, fire, ambulance, and jails);
- Tax increment finance authority (TIFA) decline in captured value of commercial and industrial personal property;
- 2015 small taxpayer exemption loss (STEL);
- Beginning for calendar year 2019, distribution for fire protection funding to municipalities with state facilities: and
- Beginning for calendar year 2019, distribution of $10,000,000, in total, for required and allowable health services to municipalities that incur certain reasonable and allowable costs.
- For calendar years 2016 and 2017 only, distribution of the remaining LCSS revenue available to municipalities, other than local school districts, ISDs, and TIFAs, based on the municipality's proportionate share of total qualified loss.
- For calendar year 2018 and subsequent calendar years:
- Distribution of total qualified loss to municipalities, other than local school districts, ISDs, or TIFAs:
- Beginning for calendar year 2021, 10% of the total qualified loss is reimbursed based on the municipality’s proportionate share of total acquisition cost of all eligible manufacturing personal property (EMPP) statewide. This distribution type will phase-in an additional 10% each year.
- For calendar year 2018 to calendar year 2029, the total qualified loss less the amount distributed under 3.a.i. above is reimbursed based on the municipality’s proportionate share of qualified loss. This distribution type will phase-out 10% in calendar year 2021, and an additional 10% each year.
- Distribution of the municipality’s current year corrected reimbursement. For calendar year 2018 only, distribution of the net underpayment of the calendar years 2016 and 2017 corrected reimbursements.
- For calendar year 2018 only, distribution of $13,600,000, in total, for fire protection funding to municipalities with state facilities.
- Distribution of the remaining LCSS revenue available to a county, township, village, city, or community college based on the municipality’s proportionate share of 3.1. and 3.2. above, less any current year reimbursement overpayment.
- Distribution of total qualified loss to municipalities, other than local school districts, ISDs, or TIFAs:
How to Calculate the Debt Millage Rate Reported on the L-4029
The LCSA Act requires a school district and intermediate school district to reduce its debt millage rate to reflect the school debt loss reimbursement that will be received (MCL 123.1353(4)). The Michigan Department of Treasury will calculate a school debt loss reimbursement based on the personal property exemption loss reported by the county equalization director and either the debt millage rate reported on the Form 5451 or the debt millage rate calculated by the Michigan Department of Treasury (see the Millage Rate Comparison Reporting Requirement section below.)
Below is an example of how to calculate the debt millage rate.
A. 2019 Debt Service (adjusted for reserve and uncollectible taxes) $200,000
B. 2019 School Debt Loss Reimbursement $2,000
C. 2019 Desired Debt Tax Levy (A minus B) $198,000
D. 2019 Taxable Value $100,000,000
E. 2019 Debt Millage Rate (C divided by D multiply by 1000) 1.9800 mills
Millage Rate Comparison Reporting Requirement
2022 PPT Reimbursement
Local School Districts
- 2022 Millage Rate Comparison: School District (Non-Debt) (updated August 2022)
- 2022 Millage Rate Comparison: School District (Debt)
Intermediate School Districts
- 2022 Millage Rate Comparison: Intermediate School District (Non-Debt)
- 2022 Millage Rate Comparison: Intermediate School District (Debt)
- 2022 Millage Rate Comparison: Intermediate School District (Enhancement)
Other Municipalities
Taxable Values Used in the Personal Property Tax Reimbursement Calculations
The LCSA Act requires Treasury to annually post the commercial personal property and industrial personal property taxable values that were used in the reimbursement calculations (MCL 123.1358(5))
2022 PPT Reimbursement
- 2013 and 2022 Personal Property Taxable Values Reported in Calendar Year 2022
- 2013 and 2022 Personal Property Taxable Values of Renaissance Zones
- 2013, 2014, and 2015 Personal Property Taxable Values Reported in Calendar Year 2015 (updated October 2022)
- 2013, 2014, and 2015 Personal Property Taxable Values of Renaissance Zones
2021 PPT Reimbursement
- 2013 and 2021 Personal Property Taxable Values Reported in Calendar Year 2021 (updated May 2022)
- 2013 and 2021 Personal Property Taxable Values of Renaissance Zones
- 2013, 2014, and 2015 Personal Property Taxable Values Reported in Calendar Year 2015 (updated May 2022)
- 2013, 2014, and 2015 Personal Property Taxable Values of Renaissance Zones
2020 PPT Reimbursement
- 2013 and 2020 Personal Property Taxable Values Reported in Calendar Year 2020 (updated May 2021)
- 2013 and 2020 Personal Property Taxable Values of Renaissance Zones
- 2013, 2014, and 2015 Personal Property Taxable Values Reported in Calendar Year 2015 (updated October 2020)
- 2013, 2014, and 2015 Personal Property Taxable Values of Renaissance Zones (updated October 2020)
2019 PPT Reimbursement
- 2013 and 2019 Personal Property Taxable Values Reported in Calendar Year 2019 (updated May 2020)
- 2013 and 2019 Personal Property Taxable Values of Renaissance Zones (updated May 2020)
- 2013, 2014, and 2015 Personal Property Taxable Values Reported in Calendar Year 2015 (updated October 2019)
- 2013, 2014, and 2015 Personal Property Taxable Values of Renaissance Zones
2018 PPT Reimbursement
- 2013 and 2018 Personal Property Taxable Values Reported in Calendar Year 2018 (updated May 2019)
- 2013 to 2018 Personal Property Taxable Values of Renaissance Zones (Excluding Authorities)
- 2013 to 2018 Personal Property Taxable Values of Renaissance Zones for Authorities
2017 PPT Reimbursement
- 2013 and 2017 Personal Property Taxable Values Reported in Calendar Year 2017 (updated May 2019)
- 2013, 2014, 2015, and 2016 Personal Property Taxable Values Reported to MDE as of July 10, 2017 (updated May 2019)
- 2013 to 2018 Personal Property Taxable Values of Renaissance Zones (Excluding Authorities)
- 2013 to 2018 Personal Property Taxable Values of Renaissance Zones for Authorities
2016 PPT Reimbursement
Tax Increment Finance Authority (TIFA) Reimbursement Capture
The LCSA Act requires Treasury to subtract from a municipality's PPT reimbursement the portion that has been captured by one or more TIFAs, when the TIFA has received a PPT reimbursement, due to a decline in captured personal property taxable value related to the municipality's millages (MCL 123.1354(1)(d), MCL 123.1354(2)(d), MCL 123.1354(2)(f), MCL 123.1354(4)(d), MCL 123.1355(d), MCL123.1356(d), and MCL 123.1357(4)(b)(iv)). The amount captured by the TIFAs may exceed the amount subtracted from a municipality's PPT reimbursement, if the TIFAs' decline in captured personal property taxable value exceeds the municipality's decline in personal property taxable value.
2022 PPT Reimbursement
2021 PPT Reimbursement
2020 PPT Reimbursement
2019 PPT Reimbursement
Forms for Calculation of PPT Reimbursements
Questions Regarding ESA?
Visit the ESA (Essential Services Assessment) page.
Archive
Contact Information
For questions regarding the calculation of the personal property tax reimbursements, contact the Revenue Sharing and Grants Division, Michigan Department of Treasury at:
Phone: 517-335-7484
Email: TreasORTAPPT@michigan.gov
For questions regarding the status of personal property tax reimbursement payment, contact the Local Community Stabilization Authority at:
Phone: 734-726-4113
Email: contact@lcsami.gov