On October 18, 2019, the Local Community Stabilization Authority is distributing more than $237 million of local community stabilization share (LCSS) revenue to more than 1,100 cities, villages, counties, community colleges and other local governments. Municipalities should record the revenue in account 573, Local Community Stabilization Share Tax. Schools should record the revenue in revenue major class code 321, suffix 0000.
The LCSA is only responsible for the distributions so we cannot answer questions regarding calculations. Please visit the Michigan Department of Treasury’s Personal Property Tax Reimbursements webpage at www.michigan.gov/pptreimbursements for information regarding calculations. Please contact the LCSA at email@example.com if you have questions regarding the distribution of local community stabilization share revenue.
On May 17, 2019, the Local Community Stabilization Authority Council approved the disbursement of $24.7 million of METRO Act maintenance fees to the 516 eligible cities and villages and 1,240 eligible townships. The Authority disburses the maintenance fees as follows:
On October 1, 2014, the powers, duties, functions, and responsibilities previously vested in the Metropolitan Extension Telecommunications Rights‐of‐Way Oversight (METRO) Authority under the Metropolitan Extension Telecommunications Rights‐of‐Way Oversight Act, 2002 PA 48, as amended, MCL 484.3101 to 484.3120 (the “METRO Act”) were transferred to and vested in the Local Community Stabilization Authority (the “Authority”).
Under the METRO Act, the Authority has the exclusive power to assess fees on telecommunication providers owning telecommunication facilities in public rights‐of‐way located within one or more cities, villages, or townships located, in whole or in part, within a county having a population of 10,000 or more or a city, village or township that enacts an ordinance or resolution electing to be classified as part of a metropolitan area under the METRO Act (each a “Metropolitan Area”).
Telecommunications providers are required to pay an annual maintenance fee under section 8 of the METRO Act. April 1 to March 31 is the annual period for the assessment of the maintenance fees, which are due each year by April 29.