City Business and Fiduciary Taxes
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
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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)).
Intermediate School District (Non-Debt)
Intermediate School District (Debt)
Intermediate School District (Enhancement)
Counties, Townships, Cities, Villages, Community Colleges, Authorities
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))
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.