Essential Service Assessment (ESA) Overview
ESA Topics of the Week:
CS Professional Suite
TaxTime USA, Inc.
- ESA Topics: 2016 Filing Deadline Extension
- 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
- 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Bulletins 7, 8 and 9 of 2015 and Bulletin 5 of 2016 have been rescinded.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
- July 2015 – Bulletins Available
- February 22 – Form 5278 due to Local Unit.
- May 1 – Electronic ESA Statement available to taxpayers that filed prior to February 22.
- May 31- Form 5278 due to Local Unit.
- June 30 – Electronic ESA Statement available to all taxpayers on MTO.
- 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 5 – Deadline to issue orders to rescind.
- December 31 – Deadline to file an appeal to the MTT.
Submit a question about ESA.