FYI Information about PPT Reimbursement , below. Your information will be included under " Other Municipalities" and is by county. If you have any questions about the PPT Reimbursement process, or the millage amounts shown, use the contact information at the bottom of the press release, below, or at the PPT website at the Department of Treasury's site: Personal Property Tax Reimbursements (michigan.gov)<https://www.michigan.gov/taxes/property/ppt/reimburse> Thanks! Clare Clare D. Membiela, MLS, J.D. Library Law Consultant Library of Michigan MembielaC@michigan.gov<mailto:MembielaC@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. May is Teacher Appreciation Month - recognizing outstanding educators. Learn more<https://gcc02.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.michigan.gov%2Fmde%2F0%2C4615%2C7-140-5683_13651-495736--%2C00.html&data=05%7C01%7CMembielaC%40michigan.gov%7Cef7e920782cb4e1cecae08da2c3f8881%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637870948662190338%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=s7plCCuRShDaUwZrdPyiBltlAkrlGjRbb23KMFRJ2JE%3D&reserved=0>! [cid:image001.jpg@01D87116.DD8CC8C0] From: Michigan Department of Treasury <MITreasury@govsubscriptions.michigan.gov> Sent: Thursday, May 26, 2022 3:24 PM To: Membiela, Clare (MDE) <MembielaC@michigan.gov> Subject: 2022 PPT Reimbursement Millage Data Available [Local Government Update] 2022 PPT Reimbursement Millage Data Available Thursday, May 26, 2022 Intended Audience: Municipalities that receive Personal Property Tax Reimbursements from the Local Community Stabilization Authority. ________________________________ The Local Community Stabilization Authority Act (LCSA Act), 2014 Public Act 86, as amended, requires the Michigan Department of Treasury (Treasury) to calculate each municipality's millage rate eligible for personal property tax (PPT) reimbursement (MCL 123.1345(x)(ii)(B) and MCL 123.1353(5)). The 2022 Millage Rate Comparison reports are available on Treasury's PPT reimbursement website www.michigan.gov/pptreimbursement<https://gcc02.safelinks.protection.outlook.com/?url=https%3A%2F%2Flnks.gd%2Fl%2FeyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDAsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMjA1MjYuNTg1MTYzMDEiLCJ1cmwiOiJodHRwOi8vd3d3Lm1pY2hpZ2FuLmdvdi9wcHRyZWltYnVyc2VtZW50In0.ySAzuG2xSL_PnF9zuvKmwGs4VvQ-M1SMyQOf-FEBZFA%2Fs%2F1149225574%2Fbr%2F131978283771-l&data=05%7C01%7Cmembielac%40michigan.gov%7Cdab37701e76f4c27ba9c08da3f4d5076%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637891898747353294%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=dxubdUQ%2BmCAD3e50DagrxcJGkL2foTtaFCDSVHd1wo4%3D&reserved=0>. These reports are intended to be used by municipalities to verify the eligible millage rates to be used in the 2022 PPT reimbursement calculations. The eligible millage rates to be used in the 2022 PPT reimbursement calculations are calculated based on the eligible millage cap and 2021 millage rates and may be prorated as required by the LCSA Act. Therefore, the calculated eligible millage rates to be used in the 2022 PPT reimbursement calculations may not reflect the actual 2021 millage rates levied by the municipality. Municipalities should review the 2022 Millage Rate Comparison reports for accuracy. * If the millage rate data is correct, the municipality does not need to take any further action. * If there are any errors in the millage rate data, the municipality is required by the LCSA Act to notify Treasury of the error(s) by submitting Form 5613<https://gcc02.safelinks.protection.outlook.com/?url=https%3A%2F%2Flnks.gd%2Fl%2FeyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMjA1MjYuNTg1MTYzMDEiLCJ1cmwiOiJodHRwczovL3d3dy5taWNoaWdhbi5nb3YvdGF4ZXMvLS9tZWRpYS9Qcm9qZWN0L1dlYnNpdGVzL3RheGVzL1BQVC9Gb3Jtcy1mb3ItQ2FsY3VsYXRpb24tb2YtUFBULVJlaW1idXJzZW1lbnRzL0Zvcm0tNTYxMy0tLU1pbGxhZ2UtUmF0ZS1Db3JyZWN0aW9uLSgyMDIyKS5wZGY_cmV2PTYzMDdlYTIxY2MwYTQ4MDg4YmEwYzI1MGU1ZjI3Y2FlJmhhc2g9RDM1M0VFMkJFQ0Y0QzIxOEUwMkNBOTZEQzgwQUY3RjgifQ.16rKeyDuhkhJULKtHQQS12YPClCdb246AfGOLDbKAzM%2Fs%2F1149225574%2Fbr%2F131978283771-l&data=05%7C01%7Cmembielac%40michigan.gov%7Cdab37701e76f4c27ba9c08da3f4d5076%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637891898747353294%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=4vcSiIVe15YuCXOL3JkoWySb1PqxlheC7kT6c5WHFcw%3D&reserved=0> - Millage Rate Correction for the 2022 Personal Property Tax Reimbursement Calculations no later than August 1, 2022 (MCL 123.1358(4)). Below is a list of the reporting forms related to millages that are available on Treasury's PPT Reimbursement website under Forms for Calculation of PPT Reimbursements<https://gcc02.safelinks.protection.outlook.com/?url=https%3A%2F%2Flnks.gd%2Fl%2FeyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDIsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMjA1MjYuNTg1MTYzMDEiLCJ1cmwiOiJodHRwczovL3d3dy5taWNoaWdhbi5nb3YvdGF4ZXMvcHJvcGVydHkvcHB0L3JlaW1idXJzZS9mb3Jtcy9mb3Jtcy1mb3ItY2FsY3VsYXRpb24tb2YtcHB0LXJlaW1idXJzZW1lbnRzIn0.3MeuaZSHyZedj7TINo4tJqiA_6tzsh0KzaVrXsqYBrs%2Fs%2F1149225574%2Fbr%2F131978283771-l&data=05%7C01%7Cmembielac%40michigan.gov%7Cdab37701e76f4c27ba9c08da3f4d5076%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637891898747353294%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=DgHnMjhS7r7TUug%2FHNkXX8KyRYaiT4GVK89Q0LyFWhk%3D&reserved=0>. * Form 5451<https://gcc02.safelinks.protection.outlook.com/?url=https%3A%2F%2Flnks.gd%2Fl%2FeyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMjA1MjYuNTg1MTYzMDEiLCJ1cmwiOiJodHRwczovL3d3dy5taWNoaWdhbi5nb3YvdGF4ZXMvLS9tZWRpYS9Qcm9qZWN0L1dlYnNpdGVzL3RheGVzL1BQVC9Gb3Jtcy1mb3ItQ2FsY3VsYXRpb24tb2YtUFBULVJlaW1idXJzZW1lbnRzL0Zvcm0tNTQ1MS1EZWJ0LU1pbGxhZ2UtUmF0ZS1TRC1hbmQtSVNELSgyMDIyKS5wZGY_cmV2PTdjOGE3YzFjNjFkODQ2M2VhM2ZiYjVmNzk0YjQyYTNmJmhhc2g9RDg0MkUzMkIzMDRFRjI0RTNBQjFBNzE0ODhBNThBQzYifQ.Xt_pu4gNJe6bTcigLxxs3N_erlljzInyRS4ANyiPeRI%2Fs%2F1149225574%2Fbr%2F131978283771-l&data=05%7C01%7Cmembielac%40michigan.gov%7Cdab37701e76f4c27ba9c08da3f4d5076%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637891898747353294%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=hVCQlz0IT25aUGdUvYSq3QSXPnyF4jReGstWOdGGo1I%3D&reserved=0> - 2022 School District and Intermediate School District (ISD) Debt Millage Rate for the 2022 Personal Property Tax Reimbursement Calculation * Optional form to be used by eligible school districts and ISDs<https://gcc02.safelinks.protection.outlook.com/?url=https%3A%2F%2Flnks.gd%2Fl%2FeyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDQsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMjA1MjYuNTg1MTYzMDEiLCJ1cmwiOiJodHRwczovL3d3dy5taWNoaWdhbi5nb3YvdGF4ZXMvLS9tZWRpYS9Qcm9qZWN0L1dlYnNpdGVzL3RheGVzL1BQVC9Gb3Jtcy1mb3ItQ2FsY3VsYXRpb24tb2YtUFBULVJlaW1idXJzZW1lbnRzL0xpc3Qtb2YtU0RzLWFuZC1JU0RzLUVsaWdpYmxlLXRvLUZpbGUtRm9ybS01NDUxLWluLTIwMjIueGxzeD9yZXY9YzFkNTk2MzkwNmNkNGZiMThjMjA1ZTI3MmU0Y2YyZDMmaGFzaD1CNjEyMEIyREFBN0Q3QjgzNzlFM0EyRUVDQzc2QjMwMyJ9.IUbX-6BLOq7E9PcRRQ_FX14QJvuTsIEnn41OVz4VQ5s%2Fs%2F1149225574%2Fbr%2F131978283771-l&data=05%7C01%7Cmembielac%40michigan.gov%7Cdab37701e76f4c27ba9c08da3f4d5076%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637891898747353294%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=ayw78nhfjXheaRTS1n%2BYzlib80rd0vfWYwMnYU%2FWtok%3D&reserved=0> to report the debt millage rate levied in the current year specifically for the payment of debt obligations approved by voters or incurred before 2015. * DUE DATE: August 1, 2022 * Form 5608<https://gcc02.safelinks.protection.outlook.com/?url=https%3A%2F%2Flnks.gd%2Fl%2FeyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDUsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMjA1MjYuNTg1MTYzMDEiLCJ1cmwiOiJodHRwczovL3d3dy5taWNoaWdhbi5nb3YvdGF4ZXMvLS9tZWRpYS9Qcm9qZWN0L1dlYnNpdGVzL3RheGVzL1BQVC9Gb3Jtcy1mb3ItQ2FsY3VsYXRpb24tb2YtUFBULVJlaW1idXJzZW1lbnRzL0Zvcm0tNTYwOC0tUG9ydGlvbi1vZi1Fc3NlbnRpYWwtU2VydmljZXMtRVMtTWlsbGFnZS1EZWRpY2F0ZWQtZm9yLUVTLTIwMjIucGRmP3Jldj0wZGFlMjY1MGMyYmQ0YjNiOTI1MDllNmFjYWI2YTFkMiZoYXNoPTc0Q0NEREI5QjY5NEVGQkYyNDVEMTY3Rjg4QjdBREM5In0.UnvC89p4n-iNM8HI-X2fswoNOxrGCjxyuItR2kOjlz8%2Fs%2F1149225574%2Fbr%2F131978283771-l&data=05%7C01%7Cmembielac%40michigan.gov%7Cdab37701e76f4c27ba9c08da3f4d5076%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637891898747353294%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=8lNPrROXhqgweuKTrGrYKB2MA0A1FLVDsVDiVNvbn4Y%3D&reserved=0> - Portion of 2021 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). For extra-voted millage rates where the name of the millage would imply that the millage was partially dedicated for the cost of essential services, Treasury has identified the millage type as "PARTIAL ESSENTIAL SERVICE" on the 2022 Millage Rate Comparison reports. * DUE DATE: August 1, 2022 * Form 5609<https://gcc02.safelinks.protection.outlook.com/?url=https%3A%2F%2Flnks.gd%2Fl%2FeyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDYsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMjA1MjYuNTg1MTYzMDEiLCJ1cmwiOiJodHRwczovL3d3dy5taWNoaWdhbi5nb3YvdGF4ZXMvLS9tZWRpYS9Qcm9qZWN0L1dlYnNpdGVzL3RheGVzL1BQVC9Gb3Jtcy1mb3ItQ2FsY3VsYXRpb24tb2YtUFBULVJlaW1idXJzZW1lbnRzL0Zvcm0tNTYwOS0tLUhvbGQtSGFybWxlc3MtTWlsbGFnZS1SYXRlLSgyMDIyKS5wZGY_cmV2PTEyMjRhY2I2Yjk1MDQ0NjdiYzE1NmQ2MjE2ZjkwZDRmJmhhc2g9NzM0Qjg4MjY1QzdENTA3RjJFMTU3OTcxRTE0MjY0OTYifQ.RYevOQCJ87SfaBI9wt5MC2i77ERmWn79BW4kkd9jrGk%2Fs%2F1149225574%2Fbr%2F131978283771-l&data=05%7C01%7Cmembielac%40michigan.gov%7Cdab37701e76f4c27ba9c08da3f4d5076%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637891898747353294%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=8C82dvPXauIuzlOT%2FZgc7uYOExrs7%2BPyCFmE%2FgA%2F424%3D&reserved=0> - 2022 Hold Harmless Millage Rate for the 2022 Personal Property Tax Reimbursement Calculation * Required form to be used by the 24 school districts that levy a supplemental hold harmless millage rate in 2022. * DUE DATE: August 1, 2022 * Form 5613<https://gcc02.safelinks.protection.outlook.com/?url=https%3A%2F%2Flnks.gd%2Fl%2FeyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDcsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMjA1MjYuNTg1MTYzMDEiLCJ1cmwiOiJodHRwczovL3d3dy5taWNoaWdhbi5nb3YvdGF4ZXMvLS9tZWRpYS9Qcm9qZWN0L1dlYnNpdGVzL3RheGVzL1BQVC9Gb3Jtcy1mb3ItQ2FsY3VsYXRpb24tb2YtUFBULVJlaW1idXJzZW1lbnRzL0Zvcm0tNTYxMy0tLU1pbGxhZ2UtUmF0ZS1Db3JyZWN0aW9uLSgyMDIyKS5wZGY_cmV2PTYzMDdlYTIxY2MwYTQ4MDg4YmEwYzI1MGU1ZjI3Y2FlJmhhc2g9RDM1M0VFMkJFQ0Y0QzIxOEUwMkNBOTZEQzgwQUY3RjgifQ.pvztxPh4-rFUn945tiXAupLR4T1yjZp2_GnOu0SRJXE%2Fs%2F1149225574%2Fbr%2F131978283771-l&data=05%7C01%7Cmembielac%40michigan.gov%7Cdab37701e76f4c27ba9c08da3f4d5076%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637891898747353294%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=cJC0NVvpNMUS1PljAmzc0BQe5IPGDt57GpwSWET2SV0%3D&reserved=0> - Millage Rate Correction for the 2022 Personal Property Tax Reimbursement Calculations * Optional form to be used by municipalities that identify an error in the 2022 Millage Rate Comparison reports. * DUE DATE: August 1, 2022 Please direct any questions regarding the PPT reimbursement calculation or correction process to TreasORTAPPT@michigan.gov<mailto:TreasORTAPPT@michigan.gov> or 517-335-7484. Thank you. Revenue Sharing and Grants Division Michigan Department of Treasury 517-335-7484 www.michigan.gov/pptreimbursement<https://gcc02.safelinks.protection.outlook.com/?url=https%3A%2F%2Flnks.gd%2Fl%2FeyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDgsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMjA1MjYuNTg1MTYzMDEiLCJ1cmwiOiJodHRwOi8vd3d3Lm1pY2hpZ2FuLmdvdi9wcHRyZWltYnVyc2VtZW50In0.O_Mpr7ImU2yn6zsEWs7NCJTOMExWk417WDngNflSkfg%2Fs%2F1149225574%2Fbr%2F131978283771-l&data=05%7C01%7Cmembielac%40michigan.gov%7Cdab37701e76f4c27ba9c08da3f4d5076%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637891898747353294%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=cTvQQhPbQwV8wpvVcNKNarKHF2LhsVoZF%2BVimJeFL9Q%3D&reserved=0> ________________________________ ________________________________ This service is provided to you at no charge by the Michigan Department of Treasury. 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