[Michlib-l] 2025 PPT Reimbursement Millage Data Available

Thu May 15 14:24:22 EDT 2025

Hello!

Public Libraries with millages may be interested to see the PPT (Personal Property Tax Reimbursement) information for 2025.

Please see information below from the Department of Treasury.

Remember, under, The Local Community Stabilization Act, 2014 PA 86,  MCL 123.1341- MCL 123-1362 https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-Act-86-of-2014 ,  the calculations of the PPT amounts are done by Treasury, but the issuance and disbursement of the funds are done by The Local Community Stabilization Authority (LCSA). Monies sent to PA 164 and other municipal libraries (Non-District libraries) are often sent to the municipality along with the amounts intended for the municipality and other municipal entities (such as fire or police).  However, the payment information sent to municipalities indicates the funds intended for each millage holder. District libraries are sent their payments directly.

Libraries with questions should contact Treasury (for calculation questions) or the LSCA (for questions about the actual payment). Contact information for Treasury and the LSCA can be found at - Contact Us<https://www.michigan.gov/taxes/property/ppt/reimburse/contact>

Thanks!
Clare

[Local government Update]

April 30, 2025

2025 PPT Reimbursement Millage Data Available

INTENDED AUDIENCE: Municipalities that receive Personal Property Tax (PPT) reimbursements from the Local Community Stabilization Authority.

The Michigan Department of Treasury (Treasury) reminds municipalities that, although not required, they can review and correct errors in Treasury's calculation of each municipality's millage rate eligible for the 2025 Personal Property Tax (PPT) reimbursement (MCL 123.1345(x)(ii)(B)<https://links-2.govdelivery.com/CL0/https:%2F%2Fwww.legislature.mi.gov%2F(S(3220ydx0nsgbqi3asubm3iat))%2Fmileg.aspx%3Fpage=getObject%26objectName=mcl-123-1345/1/01010196d50056c4-37eaca60-b968-4cc9-8b8f-63d035e77485-000000/MIuTOAv_Mp9U1ZuEBkI61ERWobvNjXHYbCoLga_5qjg=405> and MCL 123.1353(5)<https://links-2.govdelivery.com/CL0/https:%2F%2Fwww.legislature.mi.gov%2F(S(3220ydx0nsgbqi3asubm3iat))%2Fmileg.aspx%3Fpage=getObject%26objectName=mcl-123-1353/1/01010196d50056c4-37eaca60-b968-4cc9-8b8f-63d035e77485-000000/T00b8SI5injwOS9TNZfsOm5YCF1ncluD8jkRtH0pz7s=405>).

The Local Community Stabilization Authority (LCSA) Act requires Treasury to make the eligible millage rate calculations available by May 1. The eligible millage rate calculations can be found on Treasury's 2025 PPT Reimbursements website<https://links-2.govdelivery.com/CL0/https:%2F%2Fwww.michigan.gov%2Ftaxes%2Fproperty%2Fppt%2Freimburse%2Fby-year%2F2025-ppt-reimbursements/1/01010196d50056c4-37eaca60-b968-4cc9-8b8f-63d035e77485-000000/Af03z7jD-TNjSGcxWYnGXzdf-HzETs6pfFzyGsmk7a4=405> under the "Millage Rate Comparison Reports" heading. These 2025 Millage Rate Comparison Reports are intended to be used by municipalities to verify the accuracy of the eligible millage rates to be used in their 2025 PPT reimbursement calculations.

How to Review the 2025 Millage Rate Comparison Reports:

  *   Verify Individual Millage Rate(s) Levied in 2024
     *   Municipalities should compare the individual millage rate(s) levied in 2024 on the 2025 Millage Rate Comparison Reports with the millage rates reported on their 2024 Form 614 - Tax Rate Request (L-4029).
     *   Each millage rate reported on the 2024 Form 614 should be listed on the 2025 Millage Rate Comparison Reports (excluding special assessments).
  *   Verify Calculated Millage Rate Used in the Computation
     *   The calculated millage rates to be used in the 2025 PPT reimbursement calculations should equal the lesser of the eligible millage cap and the 2024 millage rate.
     *   The Millage Rate Calculation tab of the Excel workbook provides information about how each eligible millage rate is calculated.
     *   NOTE: Calculated eligible millage rates may be prorated and thus may not reflect the actual millage rates levied by the municipality.

When NO Millage Rate Errors Are Identified:

If a municipality does not identify an error in the 2025 Millage Rate Comparison Reports, the municipality does not need to file a form or take any further action to notify Treasury.

When Errors ARE Identified:

If a municipality does identify an error in the 2025 Millage Rate Comparison Reports, the municipality will need to complete the Form 5613<https://links-2.govdelivery.com/CL0/https:%2F%2Fwww.michigan.gov%2Ftaxes%2F-%2Fmedia%2FProject%2FWebsites%2Ftaxes%2FPPT%2FForms-for-Calculation-of-PPT-Reimbursements%2FForm-5613---Millage-Rate-Correction-(2025).pdf%3Frev=02770d74a7344c8dac2818f77c779b0a%26hash=309A75D98CE08DBEE7C1C6BD837BED93/1/01010196d50056c4-37eaca60-b968-4cc9-8b8f-63d035e77485-000000/hijOEfsqZ8Klu-WWbUNCFR1lRvWonp-bYJ2Atr6HSB0=405> - Millage Rate Correction for the 2025 Personal Property Tax Reimbursement Calculations to notify Treasury of the error(s). In addition to the correction form, municipalities must provide substantiating documentation to support the millage correction.

The reporting forms related to the 2025 Millage Rate Comparison Reports (along with the associated deadlines) are available on Treasury's PPT Reimbursements website<https://links-2.govdelivery.com/CL0/https:%2F%2Fwww.michigan.gov%2Ftaxes%2Fproperty%2Fppt%2Freimburse/1/01010196d50056c4-37eaca60-b968-4cc9-8b8f-63d035e77485-000000/c-4pHj8Nm0lFq0UuZSOe_kHgAPshGEZ3XkiKCq4ADkE=405> under Forms and Instructions<https://links-2.govdelivery.com/CL0/https:%2F%2Fwww.michigan.gov%2Ftaxes%2Fproperty%2Fppt%2Freimburse%2Fforms-for-calculation-of-ppt-reimbursements/1/01010196d50056c4-37eaca60-b968-4cc9-8b8f-63d035e77485-000000/U0NXwAYffSzSjmI248MovEMPvP__gZd28OQV6JLG96w=405>.

  *   Form 5608<https://links-2.govdelivery.com/CL0/https:%2F%2Fwww.michigan.gov%2Ftaxes%2F-%2Fmedia%2FProject%2FWebsites%2Ftaxes%2FPPT%2FForms-for-Calculation-of-PPT-Reimbursements%2FForm-5608--Portion-of-Essential-Services-ES-Millage-Dedicated-for-ES-2025.pdf%3Frev=1ff6318d96a04e4aaf514420034f24cd%26hash=A903195801EA1912F49B38006A4801E6/1/01010196d50056c4-37eaca60-b968-4cc9-8b8f-63d035e77485-000000/3azR1NM3fmfI3mfdPr1dNJbaUjtGFgDOxlPrXJpPgEw=405> - Portion of 2024 Essential Services Millage Rate Dedicated for the Cost of Essential Services
     *   Optional form to be used by counties, cities, villages, townships, and local authorities that levy an extra-voted millage rate that partially funds the cost of essential services (for example a Fire/Cemetery millage).
     *   NOTE: For extra-voted millage rates with a name that implies the millage was partially dedicated for the cost of essential services, Treasury has identified the millage type as "PARTIAL ESSENTIAL SERVICE" on the 2025 Millage Rate Comparison Reports.
     *   DUE DATE: August 1, 2025
  *   Form 5613<https://links-2.govdelivery.com/CL0/https:%2F%2Fwww.michigan.gov%2Ftaxes%2F-%2Fmedia%2FProject%2FWebsites%2Ftaxes%2FPPT%2FForms-for-Calculation-of-PPT-Reimbursements%2FForm-5613---Millage-Rate-Correction-(2025).pdf%3Frev=02770d74a7344c8dac2818f77c779b0a%26hash=309A75D98CE08DBEE7C1C6BD837BED93/2/01010196d50056c4-37eaca60-b968-4cc9-8b8f-63d035e77485-000000/xwUoIP08VNHOV-VGZkmhMs7jZRmXnsG0gM9anSJU_qc=405> - Millage Rate Correction for the 2025 Personal Property Tax Reimbursement Calculations
     *   Optional form to be used by municipalities that identify an error in the 2025 Millage Rate Comparison Reports.
     *   DUE DATE: August 1, 2025

The corrections reported on Form 5613 and the essential services percentage reported on Form 5608 will be used in the calculation of the 2025 PPT reimbursements.

Form 5613 and Form 5608 submissions will not be accepted after August 1, 2025.

Please direct any questions regarding the PPT reimbursement calculation or correction process to TreasORTAPPT at michigan.gov<mailto:TreasORTAPPT at michigan.gov> or 517-335-7484.

Additional information is available at www.michigan.gov/pptreimbursement<https://links-2.govdelivery.com/CL0/https:%2F%2Fwww.michigan.gov%2Fpptreimbursement/1/01010196d50056c4-37eaca60-b968-4cc9-8b8f-63d035e77485-000000/7GnkA79_Ougef8TJOyd7CB-veULUWm3duo8rMbYBA84=405>.

________________________________

Clare D. Membiela, MLS, J.D.
Library Law Consultant
Library of Michigan
MembielaC at michigan.gov<mailto:MembielaC at michigan.gov>
517-335-8132

The research and resources above are for informational purposes only and not for the purpose of providing legal advice. You should contact your attorney to obtain advice with respect to any particular issue or problem.

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From: Michigan Department of Treasury <MITreasury at govsubscriptions.michigan.gov>
Sent: Thursday, May 15, 2025 1:32 PM
To: Membiela, Clare (MDE) <MembielaC at michigan.gov>
Subject: 2025 PPT Reimbursement Millage Data Available

[Local government Update]

April 30, 2025

2025 PPT Reimbursement Millage Data Available

INTENDED AUDIENCE: Municipalities that receive Personal Property Tax (PPT) reimbursements from the Local Community Stabilization Authority.

The Michigan Department of Treasury (Treasury) reminds municipalities that, although not required, they can review and correct errors in Treasury's calculation of each municipality's millage rate eligible for the 2025 Personal Property Tax (PPT) reimbursement (MCL 123.1345(x)(ii)(B)<https://links-2.govdelivery.com/CL0/https:%2F%2Fwww.legislature.mi.gov%2F(S(3220ydx0nsgbqi3asubm3iat))%2Fmileg.aspx%3Fpage=getObject%26objectName=mcl-123-1345/1/01010196d50056c4-37eaca60-b968-4cc9-8b8f-63d035e77485-000000/MIuTOAv_Mp9U1ZuEBkI61ERWobvNjXHYbCoLga_5qjg=405> and MCL 123.1353(5)<https://links-2.govdelivery.com/CL0/https:%2F%2Fwww.legislature.mi.gov%2F(S(3220ydx0nsgbqi3asubm3iat))%2Fmileg.aspx%3Fpage=getObject%26objectName=mcl-123-1353/1/01010196d50056c4-37eaca60-b968-4cc9-8b8f-63d035e77485-000000/T00b8SI5injwOS9TNZfsOm5YCF1ncluD8jkRtH0pz7s=405>).

The Local Community Stabilization Authority (LCSA) Act requires Treasury to make the eligible millage rate calculations available by May 1. The eligible millage rate calculations can be found on Treasury's 2025 PPT Reimbursements website<https://links-2.govdelivery.com/CL0/https:%2F%2Fwww.michigan.gov%2Ftaxes%2Fproperty%2Fppt%2Freimburse%2Fby-year%2F2025-ppt-reimbursements/1/01010196d50056c4-37eaca60-b968-4cc9-8b8f-63d035e77485-000000/Af03z7jD-TNjSGcxWYnGXzdf-HzETs6pfFzyGsmk7a4=405> under the "Millage Rate Comparison Reports" heading. These 2025 Millage Rate Comparison Reports are intended to be used by municipalities to verify the accuracy of the eligible millage rates to be used in their 2025 PPT reimbursement calculations.

How to Review the 2025 Millage Rate Comparison Reports:

  *   Verify Individual Millage Rate(s) Levied in 2024
     *   Municipalities should compare the individual millage rate(s) levied in 2024 on the 2025 Millage Rate Comparison Reports with the millage rates reported on their 2024 Form 614 - Tax Rate Request (L-4029).
     *   Each millage rate reported on the 2024 Form 614 should be listed on the 2025 Millage Rate Comparison Reports (excluding special assessments).
  *   Verify Calculated Millage Rate Used in the Computation
     *   The calculated millage rates to be used in the 2025 PPT reimbursement calculations should equal the lesser of the eligible millage cap and the 2024 millage rate.
     *   The Millage Rate Calculation tab of the Excel workbook provides information about how each eligible millage rate is calculated.
     *   NOTE: Calculated eligible millage rates may be prorated and thus may not reflect the actual millage rates levied by the municipality.

When NO Millage Rate Errors Are Identified:

If a municipality does not identify an error in the 2025 Millage Rate Comparison Reports, the municipality does not need to file a form or take any further action to notify Treasury.

When Errors ARE Identified:

If a municipality does identify an error in the 2025 Millage Rate Comparison Reports, the municipality will need to complete the Form 5613<https://links-2.govdelivery.com/CL0/https:%2F%2Fwww.michigan.gov%2Ftaxes%2F-%2Fmedia%2FProject%2FWebsites%2Ftaxes%2FPPT%2FForms-for-Calculation-of-PPT-Reimbursements%2FForm-5613---Millage-Rate-Correction-(2025).pdf%3Frev=02770d74a7344c8dac2818f77c779b0a%26hash=309A75D98CE08DBEE7C1C6BD837BED93/1/01010196d50056c4-37eaca60-b968-4cc9-8b8f-63d035e77485-000000/hijOEfsqZ8Klu-WWbUNCFR1lRvWonp-bYJ2Atr6HSB0=405> - Millage Rate Correction for the 2025 Personal Property Tax Reimbursement Calculations to notify Treasury of the error(s). In addition to the correction form, municipalities must provide substantiating documentation to support the millage correction.

The reporting forms related to the 2025 Millage Rate Comparison Reports (along with the associated deadlines) are available on Treasury's PPT Reimbursements website<https://links-2.govdelivery.com/CL0/https:%2F%2Fwww.michigan.gov%2Ftaxes%2Fproperty%2Fppt%2Freimburse/1/01010196d50056c4-37eaca60-b968-4cc9-8b8f-63d035e77485-000000/c-4pHj8Nm0lFq0UuZSOe_kHgAPshGEZ3XkiKCq4ADkE=405> under Forms and Instructions<https://links-2.govdelivery.com/CL0/https:%2F%2Fwww.michigan.gov%2Ftaxes%2Fproperty%2Fppt%2Freimburse%2Fforms-for-calculation-of-ppt-reimbursements/1/01010196d50056c4-37eaca60-b968-4cc9-8b8f-63d035e77485-000000/U0NXwAYffSzSjmI248MovEMPvP__gZd28OQV6JLG96w=405>.

  *   Form 5608<https://links-2.govdelivery.com/CL0/https:%2F%2Fwww.michigan.gov%2Ftaxes%2F-%2Fmedia%2FProject%2FWebsites%2Ftaxes%2FPPT%2FForms-for-Calculation-of-PPT-Reimbursements%2FForm-5608--Portion-of-Essential-Services-ES-Millage-Dedicated-for-ES-2025.pdf%3Frev=1ff6318d96a04e4aaf514420034f24cd%26hash=A903195801EA1912F49B38006A4801E6/1/01010196d50056c4-37eaca60-b968-4cc9-8b8f-63d035e77485-000000/3azR1NM3fmfI3mfdPr1dNJbaUjtGFgDOxlPrXJpPgEw=405> - Portion of 2024 Essential Services Millage Rate Dedicated for the Cost of Essential Services
     *   Optional form to be used by counties, cities, villages, townships, and local authorities that levy an extra-voted millage rate that partially funds the cost of essential services (for example a Fire/Cemetery millage).
     *   NOTE: For extra-voted millage rates with a name that implies the millage was partially dedicated for the cost of essential services, Treasury has identified the millage type as "PARTIAL ESSENTIAL SERVICE" on the 2025 Millage Rate Comparison Reports.
     *   DUE DATE: August 1, 2025
  *   Form 5613<https://links-2.govdelivery.com/CL0/https:%2F%2Fwww.michigan.gov%2Ftaxes%2F-%2Fmedia%2FProject%2FWebsites%2Ftaxes%2FPPT%2FForms-for-Calculation-of-PPT-Reimbursements%2FForm-5613---Millage-Rate-Correction-(2025).pdf%3Frev=02770d74a7344c8dac2818f77c779b0a%26hash=309A75D98CE08DBEE7C1C6BD837BED93/2/01010196d50056c4-37eaca60-b968-4cc9-8b8f-63d035e77485-000000/xwUoIP08VNHOV-VGZkmhMs7jZRmXnsG0gM9anSJU_qc=405> - Millage Rate Correction for the 2025 Personal Property Tax Reimbursement Calculations
     *   Optional form to be used by municipalities that identify an error in the 2025 Millage Rate Comparison Reports.
     *   DUE DATE: August 1, 2025

The corrections reported on Form 5613 and the essential services percentage reported on Form 5608 will be used in the calculation of the 2025 PPT reimbursements.

Form 5613 and Form 5608 submissions will not be accepted after August 1, 2025.

Please direct any questions regarding the PPT reimbursement calculation or correction process to TreasORTAPPT at michigan.gov<mailto:TreasORTAPPT at michigan.gov> or 517-335-7484.

Additional information is available at www.michigan.gov/pptreimbursement<https://links-2.govdelivery.com/CL0/https:%2F%2Fwww.michigan.gov%2Fpptreimbursement/1/01010196d50056c4-37eaca60-b968-4cc9-8b8f-63d035e77485-000000/7GnkA79_Ougef8TJOyd7CB-veULUWm3duo8rMbYBA84=405>.

________________________________
________________________________
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