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Local Community Stabilization Share (LCSS) Distributions

The Local Community Stabilization Authority Act, Act 86 of 2014, created the Local Community Stabilization AuthorityMichigan_State_Capitol-514x386 (LCSA) and made it responsible for distributing Local Community Stabilization Share (LCSS) revenue to local units of government and schools throughout Michigan.

Local units of government should record the revenue in account 573, Local Community Stabilization Share (see Michigan Department of Treasury Uniform Chart of Accounts for Local Units of Government). Schools should record the revenue in revenue major class code 321, suffix 0000.

The Michigan Department of Treasury, not the LCSA, is responsible for the calculations so the LCSA is unable to answer most questions regarding calculations. Please visit for information regarding calculations. Please contact us if you have questions regarding payments.