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Small Business Taxpayer Exemption (SBTE) Reimbursements

Buildings and streets in downtown Lansing, Michigan.

Small Business Taxpayer Exemption (SBTE) Reimbursements

About the SBTE Reimbursements

Beginning Tax Year 2023, the Michigan Trust Fund Act, 2000 PA 489, MCL 12.253a, provides for reimbursements to municipalities for personal property tax revenue lost as a result of SBTE claims.  SBTE claims may be filed by taxpayers that own, lease, or possess eligible personal property having a combined true cash value equal to or greater than $80,000 but less than $180,000.


For more information about the SBTE claim process, please visit:  Personal Property Tax Exemptions (

Reimbursements By Tax Year

2023 SBTE Reimbursements

General Information


Taxing Unit Crosswalk