2025 Personal Property Tax Reimbursement Correction Process
By: John LaMacchia, January 29, 2026

The Michigan Department of Treasury reminds municipalities that the Local Community Stabilization Authority (LCSA) Act provides them with an opportunity to review and correct calculations and data used in the 2025 Personal Property Tax (PPT) reimbursements distributed in October 2025 and February 2026.

To determine if an error occurred, municipalities should review the applicable reports on Treasury’s 2025 Personal Property Tax (PPT) Reimbursements website.

Most common reports:

When NO Errors are Identified:

No action is required.

IF Errors are Identified:

Municipalities must:

  1. Complete the appropriate correction form.
  2. Provide substantiating documentation.

Forms and deadlines are available on Treasury’s Forms for Calculation of PPT Reimbursements website.

  • Form 5651 – Correction of 2025 Personal Property Taxable Values Used for the 2025 Personal Property Tax Reimbursement Calculations
    • Municipality submission deadline to County Equalization Director: February 28, 2026
    • County Equalization Director submission deadline to Treasury: March 31, 2026
    • Note: Only the 2025 taxable values may be corrected. The 2025 taxable values must be as of May 10, 2025.
  • Form 5654 – Correction of School Millage Rates or Other Errors for the 2025 Personal Property Tax Reimbursement Calculations
    • Municipality submission deadline to Treasury: March 31, 2026
    • Note: Only debt and hold harmless millage rates for school districts may be corrected at this time. Other millage rate errors cannot be corrected after August 1, 2025.
  • Form 5658 – Modification of the 2013, 2014, and 2015 Personal Property Taxable Values Used for the 2025 Personal Property Tax Reimbursement Calculations
    • Municipality submission deadline to Treasury: March 31, 2026
    • Note: The 2013, 2014, and 2015 taxable values may only be modified for reclassifications or municipal boundary changes.

The corrections submitted on these forms will be applied to the May 2026 distribution of the 2025 PPT reimbursements.

Please direct any questions regarding the PPT reimbursement correction process to [email protected] or 517-335-7484.

John LaMacchia is the League’s director of state & federal affairs. He can be reached at [email protected] or 517-908-0303.

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