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<title>2025 PPT Reimbursement Millage Data Available</title>
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<p class="MsoNormal">Hello!<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Public Libraries with millages may be interested to see the PPT (Personal Property Tax Reimbursement) information for 2025.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Please see information below from the Department of Treasury.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Remember, under, The Local Community Stabilization Act, 2014 PA 86, MCL 123.1341- MCL 123-1362
<a href="https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-Act-86-of-2014">https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-Act-86-of-2014</a> , the calculations of the PPT amounts are done by Treasury<b>, but</b> 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.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">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 -
<a href="https://www.michigan.gov/taxes/property/ppt/reimburse/contact">Contact Us</a><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thanks!<o:p></o:p></p>
<p class="MsoNormal">Clare<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<span style="font-size:16.5pt;font-family:"Arial",sans-serif;color:white">April 30, 2025<o:p></o:p></span></h2>
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<span style="font-size:16.5pt;font-family:"Helvetica",sans-serif">2025 PPT Reimbursement Millage Data Available<o:p></o:p></span></h2>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">INTENDED AUDIENCE:
</span></strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">Municipalities that receive Personal Property Tax (PPT) reimbursements from the Local Community Stabilization Authority.<o:p></o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">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 (<a href="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"><span style="color:#1D5782">MCL
123.1345(x)(ii)(B)</span></a> and <a href="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">
<span style="color:#1D5782">MCL 123.1353(5)</span></a>). <o:p></o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">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 <a href="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">
<span style="color:#1D5782">Treasury's 2025 PPT Reimbursements website</span></a> under the “Millage Rate Comparison Reports” heading. These
<em><span style="font-family:"Helvetica",sans-serif">2025 Millage Rate Comparison Reports</span></em> 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. <o:p></o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">How to Review the
</span></strong><em><b><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">2025 Millage Rate</span></b></em><strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">
</span></strong><em><b><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">Comparison Reports</span></b></em><strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">:</span></strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black"><o:p></o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="color:black;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif">Verify Individual Millage Rate(s) Levied in 2024
</span></strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif"><o:p></o:p></span></li><ul style="margin-top:0in" type="circle">
<li class="MsoNormal" style="color:black;mso-margin-bottom-alt:auto;mso-list:l0 level2 lfo1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif">Municipalities should compare the individual millage rate(s) levied in 2024 on the
<em><span style="font-family:"Helvetica",sans-serif">2025 Millage Rate Comparison
</span></em>Reports with the millage rates reported on their 2024 Form 614 – <em>
<span style="font-family:"Helvetica",sans-serif">Tax Rate Request</span></em> (L-4029).<o:p></o:p></span></li><li class="MsoNormal" style="color:black;mso-margin-top-alt:auto;margin-bottom:11.25pt;mso-list:l0 level2 lfo1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif">Each millage rate reported on the 2024 Form 614 should be listed on the
<em><span style="font-family:"Helvetica",sans-serif">2025 Millage Rate Comparison Reports</span></em> (excluding special assessments).<o:p></o:p></span></li></ul>
<li class="MsoNormal" style="color:black;mso-margin-top-alt:auto;margin-bottom:11.25pt;mso-list:l0 level1 lfo1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif">Verify Calculated Millage Rate Used in the Computation</span></strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif">
<o:p></o:p></span></li><ul style="margin-top:0in" type="circle">
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<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif">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.<o:p></o:p></span></li><li class="MsoNormal" style="color:black;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level2 lfo1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif">The <em><span style="font-family:"Helvetica",sans-serif">Millage Rate Calculation</span></em> tab of the Excel workbook provides information about how each eligible millage rate is calculated.<o:p></o:p></span></li><li class="MsoNormal" style="color:black;mso-margin-top-alt:auto;margin-bottom:11.25pt;mso-list:l0 level2 lfo1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif">NOTE:</span></strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif"> Calculated eligible millage rates may be prorated and thus may not reflect the actual millage rates
levied by the municipality.<o:p></o:p></span></li></ul>
</ul>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">When NO Millage Rate Errors Are Identified:</span></strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black"><o:p></o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">If a municipality does not identify an error in the
<em><span style="font-family:"Helvetica",sans-serif">2025 Millage Rate Comparison Reports</span></em>, the municipality does not need to file a form or take any further action to notify Treasury.<o:p></o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">When Errors ARE Identified:</span></strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black"><o:p></o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">If a municipality does identify an error in the
<em><span style="font-family:"Helvetica",sans-serif">2025 Millage Rate Comparison Reports</span></em>, the municipality will need to complete the
<a href="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">
<span style="color:#1D5782">Form 5613</span></a> – <em><span style="font-family:"Helvetica",sans-serif">Millage Rate Correction for the 2025 Personal Property Tax Reimbursement Calculations</span></em> to notify Treasury of the error(s). In addition to the
correction form, municipalities must provide substantiating documentation to support the millage correction.<o:p></o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">The reporting forms related to the
<em><span style="font-family:"Helvetica",sans-serif">2025 Millage Rate Comparison Reports</span></em> (along with the associated deadlines) are available on
<a href="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">
<span style="color:#1D5782">Treasury’s PPT Reimbursements website</span></a> under
<a href="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">
<span style="color:#1D5782">Forms and Instructions</span></a>.<o:p></o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="color:black;mso-margin-bottom-alt:auto;mso-list:l1 level1 lfo2;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif"><a href="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"><span style="color:#1D5782">Form
5608</span></a> – <em><span style="font-family:"Helvetica",sans-serif">Portion of 2024 Essential Services Millage Rate Dedicated for the Cost of Essential Services</span></em>
<o:p></o:p></span></li><ul style="margin-top:0in" type="circle">
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<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif">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).<o:p></o:p></span></li><li class="MsoNormal" style="color:black;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l1 level2 lfo2;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif">NOTE:</span></strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif"> 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
<em><span style="font-family:"Helvetica",sans-serif">2025 Millage Rate Comparison Reports</span></em>.<o:p></o:p></span></li><li class="MsoNormal" style="color:black;mso-margin-top-alt:auto;margin-bottom:11.25pt;mso-list:l1 level2 lfo2;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif">DUE DATE: August 1, 2025</span></strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif"> <o:p></o:p></span></li></ul>
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<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif"><a href="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"><span style="color:#1D5782">Form
5613</span></a> – <em><span style="font-family:"Helvetica",sans-serif">Millage Rate Correction for the 2025 Personal Property Tax Reimbursement Calculations</span></em>
<o:p></o:p></span></li><ul style="margin-top:0in" type="circle">
<li class="MsoNormal" style="color:black;mso-margin-bottom-alt:auto;mso-list:l1 level2 lfo2;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif">Optional form to be used by municipalities that identify an error in the
<em><span style="font-family:"Helvetica",sans-serif">2025 Millage Rate Comparison Reports</span></em>.<o:p></o:p></span></li><li class="MsoNormal" style="color:black;mso-margin-top-alt:auto;margin-bottom:11.25pt;mso-list:l1 level2 lfo2;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif">DUE DATE: August 1, 2025</span></strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif"><o:p></o:p></span></li></ul>
</ul>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">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.<o:p></o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">Form 5613 and Form 5608 submissions will not be accepted after August 1, 2025.</span></strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black"><o:p></o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">Please direct any questions regarding the PPT reimbursement calculation or correction process to <a href="mailto:TreasORTAPPT@michigan.gov"><span style="color:#1D5782">TreasORTAPPT@michigan.gov</span></a>
or 517-335-7484.<o:p></o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">Additional information is available at
<a href="https://links-2.govdelivery.com/CL0/https:%2F%2Fwww.michigan.gov%2Fpptreimbursement/1/01010196d50056c4-37eaca60-b968-4cc9-8b8f-63d035e77485-000000/7GnkA79_Ougef8TJOyd7CB-veULUWm3duo8rMbYBA84=405">
<span style="color:#1D5782">www.michigan.gov/pptreimbursement</span></a>.<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="mso-ligatures:standardcontextual">Clare D. Membiela, MLS, J.D.</span><span style="font-size:11.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:standardcontextual">Library Law Consultant<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:standardcontextual">Library of Michigan<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:standardcontextual"><a href="mailto:MembielaC@michigan.gov"><span style="color:#0563C1">MembielaC@michigan.gov</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:standardcontextual">517-335-8132<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:standardcontextual"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;mso-ligatures:standardcontextual">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.<o:p></o:p></span></b></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.0pt;font-family:TimesNewRomanPSMT;color:black;mso-ligatures:standardcontextual"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt;text-autospace:none"><span style="font-size:10.0pt;font-family:TimesNewRomanPSMT;color:black;mso-ligatures:standardcontextual">“the State may not, consistently with the spirit of the First Amendment, contract
the spectrum of available knowledge</span><span style="font-size:10.0pt;font-family:TimesNewRomanPSMT;mso-ligatures:standardcontextual">.”</span><span style="mso-ligatures:standardcontextual">
</span><i><span style="font-size:10.0pt;font-family:TimesNewRomanPS-ItalicMT;mso-ligatures:standardcontextual">Griswold v. Connecticut, 381 U.S. 479, 482 (1965).<o:p></o:p></span></i></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:11.0pt;font-family:"Verdana",sans-serif;mso-ligatures:standardcontextual">Michigan’s
<a href="https://www.michigan.gov/mde/resources/michigan-top-10-strategic-education-plan">
<span style="color:#467886">Top 10 Strategic Education Plan</span></a> provides focused direction to drive educational achievement in support of all learners.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><img border="0" width="142" height="63" style="width:1.4791in;height:.6562in" id="Picture_x0020_2" src="cid:image001.jpg@01DBC5A4.4D54C0B0" alt="Michigan's Top 10 Strategic Education Plan"></span><span style="font-size:11.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><a href="https://mvic.sos.state.mi.us/"><span style="font-size:11.0pt;color:windowtext;text-decoration:none"><img border="0" width="197" height="38" style="width:2.052in;height:.3958in" id="Picture_x0020_1" src="cid:image002.png@01DBC5A4.4D54C0B0" alt="Michigan.gov/Vote logo
Description automatically generated"></span></a><span style="font-size:11.0pt;mso-ligatures:standardcontextual"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Verdana",sans-serif;mso-ligatures:standardcontextual">Get personalized voter information on early voting and other topics at
<a href="https://mvic.sos.state.mi.us/"><span style="color:#467886">Michigan.gov/Vote</span></a>.<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> Michigan Department of Treasury <MITreasury@govsubscriptions.michigan.gov>
<br>
<b>Sent:</b> Thursday, May 15, 2025 1:32 PM<br>
<b>To:</b> Membiela, Clare (MDE) <MembielaC@michigan.gov><br>
<b>Subject:</b> 2025 PPT Reimbursement Millage Data Available<o:p></o:p></span></p>
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<span style="font-size:16.5pt;font-family:"Arial",sans-serif;color:white">April 30, 2025<o:p></o:p></span></h2>
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<span style="font-size:16.5pt;font-family:"Helvetica",sans-serif">2025 PPT Reimbursement Millage Data Available<o:p></o:p></span></h2>
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<strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">INTENDED AUDIENCE:
</span></strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">Municipalities that receive Personal Property Tax (PPT) reimbursements from the Local Community Stabilization Authority.<o:p></o:p></span></p>
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<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">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 (<a href="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"><span style="color:#1D5782">MCL
123.1345(x)(ii)(B)</span></a> and <a href="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">
<span style="color:#1D5782">MCL 123.1353(5)</span></a>). <o:p></o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">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 <a href="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">
<span style="color:#1D5782">Treasury's 2025 PPT Reimbursements website</span></a> under the “Millage Rate Comparison Reports” heading. These
<em><span style="font-family:"Helvetica",sans-serif">2025 Millage Rate Comparison Reports</span></em> 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. <o:p></o:p></span></p>
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<strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">How to Review the
</span></strong><em><b><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">2025 Millage Rate</span></b></em><strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">
</span></strong><em><b><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">Comparison Reports</span></b></em><strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">:</span></strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black"><o:p></o:p></span></p>
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<li class="MsoNormal" style="color:black;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif">Verify Individual Millage Rate(s) Levied in 2024
</span></strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif"><o:p></o:p></span></li><ul style="margin-top:0in" type="circle">
<li class="MsoNormal" style="color:black;mso-margin-bottom-alt:auto;mso-list:l0 level2 lfo1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif">Municipalities should compare the individual millage rate(s) levied in 2024 on the
<em><span style="font-family:"Helvetica",sans-serif">2025 Millage Rate Comparison
</span></em>Reports with the millage rates reported on their 2024 Form 614 – <em>
<span style="font-family:"Helvetica",sans-serif">Tax Rate Request</span></em> (L-4029).<o:p></o:p></span></li><li class="MsoNormal" style="color:black;mso-margin-top-alt:auto;margin-bottom:11.25pt;mso-list:l0 level2 lfo1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif">Each millage rate reported on the 2024 Form 614 should be listed on the
<em><span style="font-family:"Helvetica",sans-serif">2025 Millage Rate Comparison Reports</span></em> (excluding special assessments).<o:p></o:p></span></li></ul>
<li class="MsoNormal" style="color:black;mso-margin-top-alt:auto;margin-bottom:11.25pt;mso-list:l0 level1 lfo1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif">Verify Calculated Millage Rate Used in the Computation</span></strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif">
<o:p></o:p></span></li><ul style="margin-top:0in" type="circle">
<li class="MsoNormal" style="color:black;mso-margin-bottom-alt:auto;mso-list:l0 level2 lfo1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif">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.<o:p></o:p></span></li><li class="MsoNormal" style="color:black;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level2 lfo1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif">The <em><span style="font-family:"Helvetica",sans-serif">Millage Rate Calculation</span></em> tab of the Excel workbook provides information about how each eligible millage rate is calculated.<o:p></o:p></span></li><li class="MsoNormal" style="color:black;mso-margin-top-alt:auto;margin-bottom:11.25pt;mso-list:l0 level2 lfo1;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif">NOTE:</span></strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif"> Calculated eligible millage rates may be prorated and thus may not reflect the actual millage rates
levied by the municipality.<o:p></o:p></span></li></ul>
</ul>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">When NO Millage Rate Errors Are Identified:</span></strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black"><o:p></o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">If a municipality does not identify an error in the
<em><span style="font-family:"Helvetica",sans-serif">2025 Millage Rate Comparison Reports</span></em>, the municipality does not need to file a form or take any further action to notify Treasury.<o:p></o:p></span></p>
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<strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">When Errors ARE Identified:</span></strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black"><o:p></o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">If a municipality does identify an error in the
<em><span style="font-family:"Helvetica",sans-serif">2025 Millage Rate Comparison Reports</span></em>, the municipality will need to complete the
<a href="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">
<span style="color:#1D5782">Form 5613</span></a> – <em><span style="font-family:"Helvetica",sans-serif">Millage Rate Correction for the 2025 Personal Property Tax Reimbursement Calculations</span></em> to notify Treasury of the error(s). In addition to the
correction form, municipalities must provide substantiating documentation to support the millage correction.<o:p></o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">The reporting forms related to the
<em><span style="font-family:"Helvetica",sans-serif">2025 Millage Rate Comparison Reports</span></em> (along with the associated deadlines) are available on
<a href="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">
<span style="color:#1D5782">Treasury’s PPT Reimbursements website</span></a> under
<a href="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">
<span style="color:#1D5782">Forms and Instructions</span></a>.<o:p></o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="color:black;mso-margin-bottom-alt:auto;mso-list:l1 level1 lfo2;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif"><a href="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"><span style="color:#1D5782">Form
5608</span></a> – <em><span style="font-family:"Helvetica",sans-serif">Portion of 2024 Essential Services Millage Rate Dedicated for the Cost of Essential Services</span></em>
<o:p></o:p></span></li><ul style="margin-top:0in" type="circle">
<li class="MsoNormal" style="color:black;mso-margin-bottom-alt:auto;mso-list:l1 level2 lfo2;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif">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).<o:p></o:p></span></li><li class="MsoNormal" style="color:black;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l1 level2 lfo2;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif">NOTE:</span></strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif"> 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
<em><span style="font-family:"Helvetica",sans-serif">2025 Millage Rate Comparison Reports</span></em>.<o:p></o:p></span></li><li class="MsoNormal" style="color:black;mso-margin-top-alt:auto;margin-bottom:11.25pt;mso-list:l1 level2 lfo2;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif">DUE DATE: August 1, 2025</span></strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif"> <o:p></o:p></span></li></ul>
<li class="MsoNormal" style="color:black;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l1 level1 lfo2;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif"><a href="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"><span style="color:#1D5782">Form
5613</span></a> – <em><span style="font-family:"Helvetica",sans-serif">Millage Rate Correction for the 2025 Personal Property Tax Reimbursement Calculations</span></em>
<o:p></o:p></span></li><ul style="margin-top:0in" type="circle">
<li class="MsoNormal" style="color:black;mso-margin-bottom-alt:auto;mso-list:l1 level2 lfo2;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif">Optional form to be used by municipalities that identify an error in the
<em><span style="font-family:"Helvetica",sans-serif">2025 Millage Rate Comparison Reports</span></em>.<o:p></o:p></span></li><li class="MsoNormal" style="color:black;mso-margin-top-alt:auto;margin-bottom:11.25pt;mso-list:l1 level2 lfo2;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif">DUE DATE: August 1, 2025</span></strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif"><o:p></o:p></span></li></ul>
</ul>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">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.<o:p></o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">Form 5613 and Form 5608 submissions will not be accepted after August 1, 2025.</span></strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black"><o:p></o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">Please direct any questions regarding the PPT reimbursement calculation or correction process to <a href="mailto:TreasORTAPPT@michigan.gov"><span style="color:#1D5782">TreasORTAPPT@michigan.gov</span></a>
or 517-335-7484.<o:p></o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
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