{"id":6688,"date":"2019-05-29T23:15:18","date_gmt":"2019-05-30T03:15:18","guid":{"rendered":"http:\/\/blogs.mml.org\/wp\/inside208\/?p=6688"},"modified":"2019-05-29T23:15:18","modified_gmt":"2019-05-30T03:15:18","slug":"ppt-reimbursement-update","status":"publish","type":"post","link":"https:\/\/mml.org\/inside208\/2019\/05\/29\/ppt-reimbursement-update\/","title":{"rendered":"PPT Reimbursement Update"},"content":{"rendered":"

As Treasury continues to implement changes to the state’s Personal Property Tax reimbursement system that were enacted last year<\/a>, many communities received the second portion of their 2018 reimbursement distributions from the Local Community Stabilization Authority (LCSA) in recent days.<\/p>\n

One element of the changes enacted last summer resulted in PPT loss reimbursement payments being split into two components; the first distribution occurred last October and covered 100% of eligible losses.\u00a0 Any funds remaining after that 100% distribution were then available to address error corrections\/appeals\u00a0to be distributed annually the following May.\u00a0 Following the disbursement of those error corrections, any remaining funds are distributed on a pro-rata basis to communities based upon their proportion of eligible qualified loss.<\/p>\n

The Personal Property Tax reimbursements that were issued on May 20, 2019 are a combination of the 2016, 2017, and 2018 PPT reimbursement corrections and the final distribution of the remaining balance of the local community stabilization share revenue.\u00a0 This distribution of the year’s remaining balance provides counties, cities, villages, townships, and community colleges with a supplemental PPT reimbursement of 144.5263% of their 2018 qualified loss.\u00a0 This number will change annually and any pro-rata payments will phase-out as the reimbursement process shifts from being based on 2012 loss to the forthcoming “dynamic” formula.<\/p>\n

Additionally, Treasury provided the following information today regarding the millage rate data used to calculate each community’s reimbursement and the process and forms to be used should there be any error in the millage data that Treasury utilized in their calculations:<\/p>\n

The Local Community Stabilization Authority Act (LCSA Act), 2014 Public Act 86, as amended, requires the Department of Treasury (Treasury) to calculate and make available each municipality\u2019s calculated millage rate eligible for personal property tax (PPT) reimbursement (MCL 123.1345(x)(ii), MCL 123.1353(5)(b), MCL 123.1353(5)(c)).<\/em><\/p>\n

The 2012-2018 Millage Rate Comparison reports are available on Treasury\u2019s PPT reimbursement website. These reports are intended to be used by municipalities to verify the eligible millage rates to be used in the 2019 PPT reimbursement calculations.<\/em><\/p>\n

Municipalities should review the 2012-2018 Millage Rate Comparison reports for accuracy. If the millage rate data is correct, there is no further action a municipality should take.<\/em><\/p>\n

If there are any errors in the millage rate data, the municipality is required by the LCSA Act to notify Treasury of the error no later than August 1, 2019 (MCL 123.1358(4)). The millage rate correction should be reported to Treasury on the Millage Rate Correction for 2019 Personal Property Tax Reimbursement Calculations (Form 5613).<\/em><\/p>\n

Below is a list of the reporting forms related to millages that are available on Treasury\u2019s PPT Reimbursement website.<\/em><\/p>\n\n\n\n\n\n\n\n
Form Number<\/strong><\/td>\nForm Title\/Form Purpose<\/strong><\/td>\nDue Dates<\/strong><\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
5608<\/strong><\/td>\nPortion of 2018 Essential Services Millage Rate Dedicated for the Cost of Essential Services<\/strong><\/p>\n

Optional form to be used by counties, cities, villages, townships, and authorities that levy an extra-voted millage rate that partially funds the cost of essential services (for example a fire\/cemetery millage). For those millages that Treasury has identified that partially fund essential services, Treasury has identified the millage type as PART ES on the 2012-2018 Millage Rate Comparison reports.<\/td>\n

August 1, 2019<\/strong><\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/tr>\n
5613<\/strong><\/td>\nMillage Rate Correction for 2019 Personal Property Tax Reimbursement Calculations<\/strong><\/p>\n

Optional form to be used by municipalities that identify an error in the 2012-2018 Millage Rate Comparison reports.<\/td>\n

August 1, 2019<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Please direct any questions regarding the PPT reimbursement calculation or correction process to TreasORTAPPT@michigan.gov<\/a> or 517-335-7484.<\/p>\n

Chris Hackbarth is the League\u2019s director of state & federal affairs. He can be reached at<\/em>\u00a0<\/em>517-908-0304\u00a0<\/em>and\u00a0chackbarth@mml.org<\/a><\/em>.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[22,26,30,34,38],"tags":[],"class_list":["post-6688","post","type-post","status-publish","format-standard","hentry","category-legislative-link-articles","category-municipal-finance","category-personal-property-tax-2","category-public-policy","category-savemicity","mml-onemagnify-plugin"],"acf":[],"yoast_head":"\nPPT Reimbursement Update - Inside 208<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mml.org\/inside208\/2019\/05\/29\/ppt-reimbursement-update\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PPT Reimbursement Update - Inside 208\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mml.org\/inside208\/2019\/05\/29\/ppt-reimbursement-update\/\" \/>\n<meta property=\"og:site_name\" content=\"Inside 208\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/facebook.com\/MMLeague\" \/>\n<meta property=\"article:published_time\" content=\"2019-05-30T03:15:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mml.org\/inside208\/wp-content\/uploads\/sites\/3\/2025\/10\/Inside-208-Site-Image.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"675\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Dene Westbrook\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@MMLeague\" \/>\n<meta name=\"twitter:site\" content=\"@MMLeague\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Dene Westbrook\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/mml.org\/inside208\/2019\/05\/29\/ppt-reimbursement-update\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/mml.org\/inside208\/2019\/05\/29\/ppt-reimbursement-update\/\"},\"author\":{\"name\":\"Dene Westbrook\",\"@id\":\"https:\/\/mml.org\/inside208\/#\/schema\/person\/15aed4510ea6fe39f324094edb06c88c\"},\"headline\":\"PPT Reimbursement Update\",\"datePublished\":\"2019-05-30T03:15:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/mml.org\/inside208\/2019\/05\/29\/ppt-reimbursement-update\/\"},\"wordCount\":821,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/mml.org\/inside208\/#organization\"},\"articleSection\":[\"Legislative Link Articles\",\"Municipal Finance\",\"Personal Property Tax\",\"Public Policy\",\"SaveMICity\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/mml.org\/inside208\/2019\/05\/29\/ppt-reimbursement-update\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/mml.org\/inside208\/2019\/05\/29\/ppt-reimbursement-update\/\",\"url\":\"https:\/\/mml.org\/inside208\/2019\/05\/29\/ppt-reimbursement-update\/\",\"name\":\"PPT Reimbursement Update - Inside 208\",\"isPartOf\":{\"@id\":\"https:\/\/mml.org\/inside208\/#website\"},\"datePublished\":\"2019-05-30T03:15:18+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/mml.org\/inside208\/2019\/05\/29\/ppt-reimbursement-update\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/mml.org\/inside208\/2019\/05\/29\/ppt-reimbursement-update\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/mml.org\/inside208\/2019\/05\/29\/ppt-reimbursement-update\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/mml.org\/inside208\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"PPT Reimbursement Update\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/mml.org\/inside208\/#website\",\"url\":\"https:\/\/mml.org\/inside208\/\",\"name\":\"Michigan Municipal League - Inside 208\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/mml.org\/inside208\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/mml.org\/inside208\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/mml.org\/inside208\/#organization\",\"name\":\"Michigan Municipal League\",\"url\":\"https:\/\/mml.org\/inside208\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/mml.org\/inside208\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/mml.org\/inside208\/wp-content\/uploads\/sites\/3\/2023\/01\/mml-logo-square-e1673462978850.jpg\",\"contentUrl\":\"https:\/\/mml.org\/inside208\/wp-content\/uploads\/sites\/3\/2023\/01\/mml-logo-square-e1673462978850.jpg\",\"width\":600,\"height\":303,\"caption\":\"Michigan Municipal League\"},\"image\":{\"@id\":\"https:\/\/mml.org\/inside208\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/facebook.com\/MMLeague\",\"https:\/\/x.com\/MMLeague\",\"https:\/\/www.linkedin.com\/company\/mmleague\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/mml.org\/inside208\/#\/schema\/person\/15aed4510ea6fe39f324094edb06c88c\",\"name\":\"Dene Westbrook\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/mml.org\/inside208\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/d4721eb8effd8cf177fa62c157e667f61896ad872ae6a223a223ce1b260d8b8d?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/d4721eb8effd8cf177fa62c157e667f61896ad872ae6a223a223ce1b260d8b8d?s=96&d=mm&r=g\",\"caption\":\"Dene Westbrook\"},\"sameAs\":[\"https:\/\/mml.org\"],\"url\":\"https:\/\/mml.org\/inside208\/author\/mmldev1\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"PPT Reimbursement Update - Inside 208","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/mml.org\/inside208\/2019\/05\/29\/ppt-reimbursement-update\/","og_locale":"en_US","og_type":"article","og_title":"PPT Reimbursement Update - Inside 208","og_url":"https:\/\/mml.org\/inside208\/2019\/05\/29\/ppt-reimbursement-update\/","og_site_name":"Inside 208","article_publisher":"https:\/\/facebook.com\/MMLeague","article_published_time":"2019-05-30T03:15:18+00:00","og_image":[{"width":1200,"height":675,"url":"https:\/\/mml.org\/inside208\/wp-content\/uploads\/sites\/3\/2025\/10\/Inside-208-Site-Image.png","type":"image\/png"}],"author":"Dene Westbrook","twitter_card":"summary_large_image","twitter_creator":"@MMLeague","twitter_site":"@MMLeague","twitter_misc":{"Written by":"Dene Westbrook","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/mml.org\/inside208\/2019\/05\/29\/ppt-reimbursement-update\/#article","isPartOf":{"@id":"https:\/\/mml.org\/inside208\/2019\/05\/29\/ppt-reimbursement-update\/"},"author":{"name":"Dene Westbrook","@id":"https:\/\/mml.org\/inside208\/#\/schema\/person\/15aed4510ea6fe39f324094edb06c88c"},"headline":"PPT Reimbursement Update","datePublished":"2019-05-30T03:15:18+00:00","mainEntityOfPage":{"@id":"https:\/\/mml.org\/inside208\/2019\/05\/29\/ppt-reimbursement-update\/"},"wordCount":821,"commentCount":0,"publisher":{"@id":"https:\/\/mml.org\/inside208\/#organization"},"articleSection":["Legislative Link Articles","Municipal Finance","Personal Property Tax","Public Policy","SaveMICity"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/mml.org\/inside208\/2019\/05\/29\/ppt-reimbursement-update\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/mml.org\/inside208\/2019\/05\/29\/ppt-reimbursement-update\/","url":"https:\/\/mml.org\/inside208\/2019\/05\/29\/ppt-reimbursement-update\/","name":"PPT Reimbursement Update - Inside 208","isPartOf":{"@id":"https:\/\/mml.org\/inside208\/#website"},"datePublished":"2019-05-30T03:15:18+00:00","breadcrumb":{"@id":"https:\/\/mml.org\/inside208\/2019\/05\/29\/ppt-reimbursement-update\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/mml.org\/inside208\/2019\/05\/29\/ppt-reimbursement-update\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/mml.org\/inside208\/2019\/05\/29\/ppt-reimbursement-update\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/mml.org\/inside208\/"},{"@type":"ListItem","position":2,"name":"PPT Reimbursement Update"}]},{"@type":"WebSite","@id":"https:\/\/mml.org\/inside208\/#website","url":"https:\/\/mml.org\/inside208\/","name":"Michigan Municipal League - Inside 208","description":"","publisher":{"@id":"https:\/\/mml.org\/inside208\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/mml.org\/inside208\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/mml.org\/inside208\/#organization","name":"Michigan Municipal League","url":"https:\/\/mml.org\/inside208\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mml.org\/inside208\/#\/schema\/logo\/image\/","url":"https:\/\/mml.org\/inside208\/wp-content\/uploads\/sites\/3\/2023\/01\/mml-logo-square-e1673462978850.jpg","contentUrl":"https:\/\/mml.org\/inside208\/wp-content\/uploads\/sites\/3\/2023\/01\/mml-logo-square-e1673462978850.jpg","width":600,"height":303,"caption":"Michigan Municipal League"},"image":{"@id":"https:\/\/mml.org\/inside208\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/facebook.com\/MMLeague","https:\/\/x.com\/MMLeague","https:\/\/www.linkedin.com\/company\/mmleague\/"]},{"@type":"Person","@id":"https:\/\/mml.org\/inside208\/#\/schema\/person\/15aed4510ea6fe39f324094edb06c88c","name":"Dene Westbrook","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mml.org\/inside208\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/d4721eb8effd8cf177fa62c157e667f61896ad872ae6a223a223ce1b260d8b8d?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d4721eb8effd8cf177fa62c157e667f61896ad872ae6a223a223ce1b260d8b8d?s=96&d=mm&r=g","caption":"Dene Westbrook"},"sameAs":["https:\/\/mml.org"],"url":"https:\/\/mml.org\/inside208\/author\/mmldev1\/"}]}},"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/mml.org\/inside208\/wp-json\/wp\/v2\/posts\/6688","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mml.org\/inside208\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mml.org\/inside208\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mml.org\/inside208\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mml.org\/inside208\/wp-json\/wp\/v2\/comments?post=6688"}],"version-history":[{"count":0,"href":"https:\/\/mml.org\/inside208\/wp-json\/wp\/v2\/posts\/6688\/revisions"}],"wp:attachment":[{"href":"https:\/\/mml.org\/inside208\/wp-json\/wp\/v2\/media?parent=6688"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mml.org\/inside208\/wp-json\/wp\/v2\/categories?post=6688"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mml.org\/inside208\/wp-json\/wp\/v2\/tags?post=6688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}