2020 Personal Property Tax (PPT) Reimbursements
Information about Tax Year 2020 PPT Reimbursements distributed in:
October 2020
February 2021
May 2021
2020 PPT Distributions, Calculations, and Breakdowns by Millage
School Districts and Intermediate School Districts (ISDs)
Counties, Townships, Cities, Villages, Community Colleges, and Authorities
Tax Increment Finance Authorities (TIFAs)
2020 Calculation Input Data
Millage Rate Comparison Reports
The LCSA Act requires Treasury to annually calculate each municipality's millage rate eligible for reimbursement by May 1 (MCL 123.1345(x)(ii), MCL 123.1353(5)(b), MCL 123.1353(5)(c), MCL 123.1353(5)(d)).
School Districts
Intermediate School Districts
Intermediate School District (Non-Debt)
Intermediate School District (Debt)
Counties, Townships, Cities, Villages, Community Colleges, and Authorities
Taxable Values Used in the PPT 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))
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 of Renaissance Zones (updated October 2020)
Tax Increment Finance Authority (TIFA) Reimbursement Captures
The LCSA Act requires Treasury to subtract from a municipality’s PPT reimbursement the portion that has been captured by one or more TIFAs claiming 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), MCL 123.1356(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.