Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
2025 PPT Reimbursements
Information about Tax Year 2025 PPT reimbursements distributed in: October 2025, February 2026, and May 2026
For PPT reimbursements distributed in October 2024, February 2025, and May 2025,
View Tax Year 20242025 PPT Distributions, Calculations, and Breakdowns by Millage
Schools Districts and Intermediate School Districts (ISDs)
Counties, Townships, Cities, Villages, Community Colleges, and Local Authorities
Tax Increment Finance Authorities (TIFAs)
2025 PPT 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)
Intermediate School District (Enhancement)
Counties, Townships, Cities, Villages, Community Colleges, Local Authorities
Counties, Townships, Cities, Villages, Community Colleges, Local 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 2025 Personal Property Taxable Values Reported in Calendar Year 2025
2013 and 2025 Personal Property Taxable Values of Renaissance Zones
2013, 2014, and 2015 Personal Property Taxable Values Reported in Calendar Year 2015
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.