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2026 PPT Reimbursements

2026 PPT Reimbursements

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Information about Tax Year 2026 PPT reimbursements distributed in: October 2026, February 2027, and May 2027

For PPT reimbursements distributed in October 2025, February 2026, and May 2026, 

View Tax Year 2025

2026 PPT Distributions, Calculations, and Breakdowns by Millage

  • Two parked, yellow school buses.

    Schools Districts and Intermediate School Districts (ISDs)

  • Person walking on a crosswalk in Grand Rapids Michigan.

    Counties, Townships, Cities, Villages, Community Colleges, and Local Authorities

  • A road in downtown Marquette Michigan.

    Tax Increment Finance Authorities (TIFAs)

2026 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

    School District (Non-Debt)

    School District (Debt)

    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)).

  • 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.

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