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Essential Services Assessment

Essential Services Assessment (ESA) Overview

State Tax Commission Communications

2022 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

2021

  • February 22 – Deadline to file Form 5278 with the assessor of the local unit in which the personal property is located.
  • May 1 – Electronic 2021 ESA Statement available to taxpayers via MTO.
  • May 1 – First day 2021 ESA returns are accepted via e-file software vendors.
  • August 15 – Certified 2021 Statement and full electronic payment of ESA liability due to Department of Treasury.
  • September 15 – Deadline to amend a previously certified 2021 ESA statement.
  • April 15, 2022 – Last day to certify and make full electronic payment of 2021 ESA liability and late payment penalty.
  • June 6, 2022 –  Deadline for Department of Treasury to issue orders to rescind the EMPP exemption for 2021 for non-payment of ESA liability and late payment penalty.
  • December 31, 2022– Deadline to file an appeal to the MTT for orders issued for non-payment of ESA liability and late payment penalty.

2022

  • February 22 – Deadline to file Form 5278 with the assessor of the local unit in which the personal property is located.
  • May 1 – Electronic 2022 ESA Statement available to taxpayers via MTO.
  • May 1 – First day 2022 ESA returns are accepted via e-file software vendors.
  • August 15 – Certified 2022 Statement and full electronic payment of ESA liability due to Department of Treasury.
  • September 15 – Deadline to amend a previously certified 2022 ESA statement.
  • April 15, 2023 – Last day to certify and make full electronic payment of 2022 ESA liability and late payment penalty.
  • June 5, 2023 –  Deadline for Department of Treasury to issue orders to rescind the EMPP exemption for 2022 for non-payment of ESA liability and late payment penalty.
  • December 31, 2023– Deadline to file an appeal to the MTT for orders issued for non-payment of ESA liability and late payment penalty.

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