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The Michigan Department of Treasury (Treasury) has published the 2026 Millage Rate Comparison Reports for municipalities to review. While not required, municipalities may verify and correct any errors in Treasury’s calculation of eligible millage rates to be used for the 2026 Personal Property Tax (PPT) reimbursement (MCL 123.1345(x)(ii)(B) and MCL 123.1353(5)).

Where to Find Reports

• Reports are available on Treasury’s 2026 PPT Reimbursements website under “Millage Rate Comparison Reports”.
• These reports show the calculated millage rates Treasury will use for the 2026 PPT reimbursement computations.

How to Review the Reports

• Verify Individual Millage Rate(s) Levied in 2025 
  • The 2025 individual millage rates listed in the second to last column of the reports should equal those reported on the 2025 Form 614 – Tax Rate Request (L-4029).
  • Each millage rate reported on the 2025 Form 614 should be listed in the reports (excluding special assessments).
• Verify Calculated Millage Rate(s) Used in the Computation
  • The 2026 calculated millage rate(s) listed in the last column of the reports should equal the lesser of the eligible millage cap (3rd to last column) and the individual millage rate levied in 2025 (2nd to last column).
  • The Millage Rate Calculation tab in the Excel workbook details how each eligible millage rate is calculated.
  • NOTE: Calculated millage rates may be prorated so they may not match actual millage rates levied in 2025. This is not an error.

If No Errors Are Found

• No action is required.

If Errors Are Found

• Complete Form 5613 – Millage Rate Correction for the 2026 Personal Property Tax Reimbursement Calculation and provide supporting documentation.

Related Forms & Deadlines

Forms and instructions are available on Treasury’s PPT Reimbursements website under Forms and Instructions.

• Form 5608 – Portion of 2025 Essential Services Millage Rate Dedicated for the Cost of Essential Services
  • Optional for municipalities with extra-voted millages partially funding essential services (e.g. Fire/Cemetery millage).
  • Due Date: August 1, 2026
• Form 5613 – Millage Rate Correction for the 2026 Personal Property Tax Reimbursement Calculations
  • Optional for municipalities identifying errors.
  • Due Date: August 1, 2026

Important: Forms will not be accepted after August 1, 2026.

The corrections and information submitted on these forms will be used in the 2026 PPT reimbursement calculations.

Questions?

Contact Treasury at:

• Email: [email protected]
• Phone: 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.