Emergency-related state tax relief available for taxpayers located in twelve northern Michigan counties impacted by March 2025 storms.
2023 Personal Property Tax (PPT) Reimbursements
2023 Personal Property Tax (PPT) Reimbursements
What's on this page?
Information about Tax Year 2023 PPT reimbursements distributed in: October 2023, February 2024, and May 2024
For PPT reimbursements distributed in: October 2022, February 2023, and May 2023,
View Tax Year 20222023 PPT Distributions, Calculations, and Breakdowns by Millage
School Districts and Intermediate School Districts (ISDs)
Two parked, yellow school buses.
Counties, Townships, Cities, Villages, Community Colleges, and Authorities
Person walking on a crosswalk in Grand Rapids Michigan.
Tax Increment Finance Authorities (TIFAs)
A road in downtown Marquette Michigan.
2023 Calculation Input Data
City Buildings
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
School District (Non-Debt) updated August 2023
School District (Debt) updated August 2023
Intermediate School Districts
Intermediate School District (Non-Debt)
Intermediate School District (Debt)
Intermediate School District (Enhancement)
Counties, Townships, Cities, Villages, Community Colleges, and Authorities
Counties, Townships, Cities, Villages, Community Colleges, 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 2023 Personal Property Taxable Values Reported in Calendar Year 2023
2013 and 2023 Personal Property Taxable Values of Renaissance Zones
2013, 2014 and 2015 Personal Property Taxable Values of Renaissance Zones
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.