Emergency-related state tax relief available for taxpayers located in multiple counties of Michigan impacted by severe weather.
Learn About Disaster Relief
Other Taxes
Essential Services Assessment Frequently Asked Questions
Other Taxes
Income Tax Questions
The income tax division is separate from the ESA unit – ESA is a special tax paid by manufacturers receiving a special property tax exemption – so cannot help you further. Please visit https://www.michigan.gov/taxes/iit for more information.
SUW questions
The Essential Services Assessment (ESA) Division administers a special tax on manufacturing related personal property exempt from property taxes at the local level. ESA is unrelated to sales and use tax. Please contact them at 517-636-6925.