On February 20, 2019, the Local
Community Stabilization Authority is distributing more than $52 million of local
community stabilization share (LCSS) revenue to more than 1,600 municipalities,
school districts, and intermediate school districts. Municipalities should
record the revenue in account 441, 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 contact@lcsami.gov
if you have questions regarding the distribution of local community
stabilization share revenue.
This week the Local Community Stabilization Authority (LCSA) distributed $13.6 million to municipalities for fire protection services received by state facilities pursuant to Act 289 of 1977. Act 289 of 1977 provides for payments to municipalities for fire protection services received by state facilities. Amendments (Acts 247 and 248 of 2018) to Act 86 of 2014 (the LCSA Act) made the LCSA responsible for distributing these payments beginning in 2018.
The Department of Licensing and Regulatory Affairs (LARA) is still responsible for distributing and collecting the municipal fire protection questionnaire for calculating eligibility and payments to municipalities. Please contact Ms. Shawn Worden at wordens1@michigan.gov for information regarding calculations. Please contact the LCSA at contact@lcsami.gov if you have questions regarding payments.
