Essential Service Assessment (ESA) Overview
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)
CS Professional Suite
TaxTime USA, Inc.
- ESA Topics: Certify and Pay (Updated June 2016)
- 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
- State Tax Commission Communications
Bulletins 7, 8 and 9 of 2015 and Bulletin 5 of 2016 have been rescinded.
- Form 5278, Affidavit and Statement for Eligible Manufacturing Personal Property and Essential Services Assessment
- 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.