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Essential Services Assessment
Essential Services Assessment
Essential Services Assessment (ESA) Overview
ESA Topics
- ESA Topics: Eligible Manufacturing Personal Property Exemption
- ESA Topics: Boards of Review
- ESA Topics: Certify and Pay
- ESA Topics: Calculation of the Tax
- ESA Topics: Special Millages and Renaissance Zones
- ESA Topics: Leased Equipment
- ESA Topics: Industrial Processing
- ESA Topics: Predominantly Used Calculation
- ESA Topics: Direct Integrated Support
- ESA Topics: EMPP Rescissions and Appeals
- ESA Topics: Taxpayer Letters
- ESA Topics: Reporting School District and Community College Codes
- ESA Topics: Audits
- ESA Topics: Claiming the EMPP Exemption
Frequently Asked Questions
Forms
- Form 5278, Eligible Manufacturing Personal Property Tax Exemption Claim, and Report of Fair Market Value of Qualified New and Previously Existing Personal Property (Combined Document)
- Form 5467, Election of Lessee Report of Eligible Manufacturing Personal Property
- Form 5277, Affidavit to Rescind Exemption of Eligible Manufacturing Personal Property Defined in MCL 211.9(m) and 211.9(n)
Approved Software Developers
CS Professional Suite
www.cs.thomsonreuters.com
800-968-8900
TaxTime USA, Inc.
PPT Express
www.TaxTimeUsa.com
248-642-7070
Local Unit Reimbursement
Key Dates
2025
- February 20 – Deadline to file Form 5278 with the assessor of the local unit in which the personal property is located.
- May 1 – Electronic 2025 ESA Statement available to taxpayers via MTO.
- May 1 – First day 2025 ESA returns are accepted via e-file software vendors.
- August 15 – Certified 2025 Statement and full electronic payment of ESA liability due to Department of Treasury.
- September 15 – Deadline to amend a previously certified 2025 ESA statement.
- April 15, 2026 – Last day to certify and make full electronic payment of 2025 ESA liability and late payment penalty.
- June 1, 2026 – Deadline for Department of Treasury to issue orders to rescind the EMPP exemption for 2025 for non-payment of ESA liability and late payment penalty.
- December 31, 2026 – Deadline to file an appeal to the MTT for orders issued for non-payment of ESA liability and late payment penalty.
2026
- February 20 – Deadline to file Form 5278 with the assessor of the local unit in which the personal property is located.
- May 1 – Electronic 2026 ESA Statement available to taxpayers via MTO.
- May 1 – First day 2026 ESA returns are accepted via e-file software vendors.
- August 15 – Certified 2026 Statement and full electronic payment of ESA liability due to Department of Treasury.
- September 15 – Deadline to amend a previously certified 2026 ESA statement.
- April 15, 2027 – Last day to certify and make full electronic payment of 2026 ESA liability and late payment penalty.
- June 7, 2027 – Deadline for Department of Treasury to issue orders to rescind the EMPP exemption for 2026 for non-payment of ESA liability and late payment penalty.
- December 31, 2027 – Deadline to file an appeal to the MTT for orders issued for non-payment of ESA liability and late payment penalty.