Essential Services Assessment

• ESA Topics: Claiming the EMPP Exemption (2024)
• ESA Topics: Certify and Pay
• MTO Instructions
• Frequently Asked Questions

• ESA Topics: Boards of Review
• ESA Topics: Certify and Pay
• ESA Topics: Calculation of the Tax
• ESA Topics: Special Millages and Renaissance Zones
• ESA Topics: Leased Equipment
• 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
• ESA Topics: Reporting School District and Community College Codes

• Assessor Guide to Eligible Manufacturing Personal Property Tax Exemption and Essential Services Assessment (ESA)
• Assessor Guide to Small Business Taxpayer Exemption
• Bulletin 14 of 2018 - Electronic Filing

• Frequently Asked Questions
• IFT (P.A. 198) Certificate Search
• ESA Payment Instructions
• MTO Instructions

• MCL 211.9m: Qualified New Personal Property Tax Exemption
• MCL 211.9n: Qualified Previously Existing Personal Property Tax Exemption
• PA 92, State Essential Services Assessment Act of 2014
• PA 93, Alternative State Essential Services Assessment Act of 2014

• Form 5278, Eligible Manufacturing Personal Property Tax Exemption Claim, 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)
• Form 5965 - Application to Request 2021 Eligible Manufacturing Personal Property (EMPP) Exemption Under PA 211 of 2023

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2023

• February 21 – Deadline to file Form 5278 with the assessor of the local unit in which the personal property is located.
• May 1 – Electronic 2023 ESA Statement available to taxpayers via MTO.
• May 1 – First day 2023 ESA returns are accepted via e-file software vendors.
• August 15 – Certified 2023 Statement and full electronic payment of ESA liability due to Department of Treasury.
• September 15 – Deadline to amend a previously certified 2023 ESA statement.
• April 15, 2024 – Last day to certify and make full electronic payment of 2023 ESA liability and late payment penalty.
• June 3, 2024 –  Deadline for Department of Treasury to issue orders to rescind the EMPP exemption for 2023 for non-payment of ESA liability and late payment penalty.
• December 31, 2024– Deadline to file an appeal to the MTT for orders issued for non-payment of ESA liability and late payment penalty.
  
  

  2024

• February 20 – Deadline to file Form 5278 with the assessor of the local unit in which the personal property is located.
• May 1 – Electronic 2024 ESA Statement available to taxpayers via MTO.
• May 1 – First day 2024 ESA returns are accepted via e-file software vendors.
• August 15 – Certified 2024 Statement and full electronic payment of ESA liability due to Department of Treasury.
• September 15 – Deadline to amend a previously certified 2024 ESA statement.
• April 15, 2025 – Last day to certify and make full electronic payment of 2024 ESA liability and late payment penalty.
• June 2, 2025 –  Deadline for Department of Treasury to issue orders to rescind the EMPP exemption for 2024 for non-payment of ESA liability and late payment penalty.
• December 31, 2025 – Deadline to file an appeal to the MTT for orders issued for non-payment of ESA liability and late payment penalty.

Phone: 517-241-0310

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