Essential Services Assessment (ESA) Overview
CS Professional Suite
TaxTime USA, Inc.
- ESA Topics: Certify and Pay
- ESA Topics: Calculation of the Tax
- ESA Topics: Determining if an IFT (PA 198) or PA 328 Exemption is Extended or Non-Extended
- ESA Topics: Property in a Renaissance Zone
- ESA Topics: Leased Equipment
- ESA Topics: IFT (PA 198) Property Reporting and Treatment
- ESA Topics: Business Personal Property Taxes
- ESA Topics: How to Claim the Exemption
- ESA Topics: Industrial Processing
- ESA Topics: Predominantly Used Calculation
- ESA Topics: P.A. 328 Property Reporting and Treatment
- ESA Topics: Direct Integrated Support
- ESA Topics: EMPP Rescissions and Appeals
- ESA Topics: Taxpayer Letters
- State Tax Commission Communications
- Form 5278, Eligible Manufacturing Personal Property Tax Exemption Claim, Ad Valorem Personal Property Statement, 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)
Local Unit Reimbursement
- December 31 – Deadline to file an appeal to the MTT.
- February 21 – Form 5278 due to Local Unit.
- May 1 – Electronic ESA Statement available to taxpayers that filed prior to February 21.
- August 15 – Completed Statement and Full Payment due to Department of Treasury.
- October 15 – Late filed statement and full payment with late payment penalty due.
- December 4 – Deadline to issue orders to rescind.
- December 31 – Deadline to file an appeal to the MTT
Submit a question about ESA.