Personal Property Tax General Information
The links below provide information for taxpayers and assessors regarding personal property tax exemptions, the forms that are required to report personal property tax or to claim an exemption from personal property tax, the Essential Services Assessment (ESA) and the local unit reimbursement due to certain personal property tax exemptions.
- Personal Property Tax Exemptions
The General Property Tax Act provides for exemptions for certain categories of personal property including: Small Business Taxpayer Exemption, Eligible Manufacturing Personal Property and Act 328 – New Personal Property. This link will provide information on each of these exemptions including determining eligibility and how to claim the exemption.
- ESA (Essential Services Assessment)
The Essential Services Assessment (ESA) is a state specific tax on eligible personal property owned by, leased to or in the possession of an eligible claimant. This link will provide information on ESA, who must pay ESA and how to file a statement and remit payment.
- Personal Property Tax Reimbursements
Includes information regarding local unit reimbursement for revenue lost due to certain personal property tax exemptions. Information includes: reports required to be filed by local units, how the revenue loss is calculated and how the reimbursement is distributed.
- Personal Property Tax Forms
Links to forms required to be filled to pay personal property tax or to apply for personal property tax exemptions.