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Michigan Department of Treasury
Parcel Number
5278 (Rev. 08-16)
2017
Eligible Manufacturing Personal Property Tax Exemption Claim, Ad Valorem Personal Property
Statement, and Report of Fair Market Value of Qualied New and Previously Existing Personal
Property (Combined Document)
Issued under the authority of the General Property Tax Act, Public Act 206 of 1893, and the Essential Services Assessment Act (ESA), Public Act 92 of 2014.
Filing is mandatory in order to claim the Eligible Manufacturing Personal Property tax exemption.
DO NOT COMPLETE THIS COMBINED DOCUMENT UNLESS THE PERSONAL PROPERTY MEETS THE DEFINITION OF ELIGIBLE MANUFACTURING PERSONAL
PROPERTY. Eligible Manufacturing Personal Property (EMPP) means all personal property located on occupied real property if that personal property is predominantly used
in industrial processing or direct integrated support. For personal property that is construction in progress and part of a new facility not in operation, EMPP means all personal
property that is part of that new facility if that personal property will be predominantly used in industrial processing when the facility becomes operational.
Qualied new and previously existing personal property (as dened by MCL 211.9m and 211.9n) located on occupied real property is exempt from ad valorem taxation. To
claim this exemption, a fully completed Form 5278 must be received by the Assessor of the local unit of government where the qualied personal property is located no later
than February 20 (February 21, 2017, due to the holiday). Failure to fully complete the entire Combined Document, including the required certication, ad valorem
statement, and report of fair market value on Form 5278 may result in the claim being denied. Claiming this exemption when not entitled to it can result in signicant
penalties.
Important Note: Utility personal property as described in MCL 211.34c(3)(e) and personal property used in the generation, transmission, or distribution of electricity for sale
are not eligible manufacturing personal property.
Important Note: Leasing companies are not eligible to receive the exemption for qualied new personal property and qualied previously existing personal property and may not
use this Combined Document. With respect to personal property that is the subject of a lease agreement, regardless of whether the agreement constitutes a lease for nancial
or tax purposes, if the personal property is eligible manufacturing personal property, the lessee and lessor may elect that the lessee report the leased personal property on
the Combined Document. To make this election, the lessee and lessor must complete the Election of Lessee Report of Eligible Manufacturing Personal Property (Form 5467)
and attach it to Form 5278. Absent an election and the attachment of Form 5467, the personal property shall be reported by the lessor on the personal property statement
(Form 632). See MCL 211.1057(8).
PART 1: ELIGIBLE MANUFACTURING PERSONAL PROPERTY TAX EXEMPTION CLAIM
To claim this exemption you must fully complete the entire Combined Document, including the required certication, ad valorem statement,
and report of fair market value. A separate Form 5278 must be led for each parcel number.
Taxpayer Information
Federal Employer Identication Number (FEIN)
-
Taxpayer Name
Primary Occupant Name
Assumed names, if any, used by legal entity (attach list if necessary):
Contact Person Name E-mail Address Telephone Number
Street Number Street Name or PO Box City State ZIP Code Country
Printed Name of Person in Charge of Records Telephone Number Address where records are retained
Personal Property Location Information
Parcel Number of Personal Property claimed as Eligible Manufacturing Personal Property
City Township Village County
Street Address where personal property is located City State ZIP Code
List all real property parcel numbers where the personal property reported on this form is located (attach list as necessary)
CERTIFICATION
1. I certify that I own, lease or otherwise occupy the real property on which the eligible manufacturing personal property is located, or I am the sole proprietor, partner, ofcer,
managing member or the duly authorized agent of the owner, lessee or occupant (agent must attach letter of authority).
2. I certify that the personal property for which an exemption is claimed pursuant to this Combined Document is Eligible Manufacturing Personal Property as dened by MCL
211.9m and the personal property for which an exemption is being claimed meets the more than 50% requirement of being predominately used in industrial processing or
direct integrated support and therefore qualies or will qualify for exemption under MCL 211.9m or MCL 211.9n.
3. I certify my understanding that according to Public Act 92 of 2014, as amended, I am required to provide access to the books and records, for audit purposes, relating to
the location and description; the date of purchase, lease, or acquisition; and the purchase price, lease amount, or value of all personal property owned by, leased by, or in
the possession of that person or a related entity if requested by the assessor of the township or city, county equalization department, or Michigan Department of Treasury
for the year in which the statement is led and the immediately preceding 3 years.
4. I certify my understanding that to qualify for the Eligible Manufacturing Personal Property exemption on this parcel, I must electronically certify an ESA statement and make
electronic payment of any ESA liability.
5. I hereby certify that all the information contained within and attached to this Combined Document is true and accurate to the best of my knowledge, information and belief.
Signature Date
Printed Name Title
Continue on Page 2
Reset Form
5278, Page 2
PART 2: Ad Valorem Personal Property Statement for Eligible Manufacturing Personal Property, Renaissance
Zone Personal Property and Industrial Facility Personal Property
Utilize this form to report Ad Valorem Personal Property only if fair market value of eligible manufacturing personal property is also being reported in Part 3
for years 2006 and prior and 2013-2016.
Summary and Reporting Instructions: Provide a yes or no answer to all questions and provide the additional information as necessary.
1. Have you excluded from this statement any exempt “Special Tools” and/or Air/
If yes, enter Total Original Cost
Water Pollution Control Facilities and/or Wind/Water Energy Conversion
Devices? ............................................................................................................... Yes No
2. Have you reported all of your assessable tangible personal property and EMPP
located in Michigan to the appropriate assessment jurisdiction, including all fully
depreciated or expensed assets?......................................................................... Yes No If no, attach explanation.
3. Did you hold a legal or equitable interest in assessable personal property which
you have not reported on this Form 5278 (see instructions) and/or have any of
your assets been subjected to “rebooking” of costs for accounting purposes or
been purchased used? ......................................................................................... Yes No If yes, attach explanation.
4. Are you a party (as landlord or tenant) to a real property rental or lease
agreement in this jurisdiction? .............................................................................. Yes No If yes, complete Section O.
5. Is any of your property “daily rental property” per P.A. 537 of 1998? ................... Yes No If yes, complete Form 3595.
6. Are other businesses operated at your location(s)? ............................................. Yes No If yes, attach itemized list.
Report of Eligible Manufacturing Ad Valorem Personal Property and P.A. 198 (IFT) Property:
Indicate Type (Check all that apply): Ad Valorem IFT Renaissance Zone
The taxpayer must annually report all personal property that is Eligible Manufacturing Personal Property, which is still subject to Ad Valorem or IFT assessment, within Part 2
of this Statement until the personal property becomes exempt. All such Personal Property in your possession at the location stated in Part 1, including fully depreciated and
expensed assets, must be reported on this Statement. If you had “Move-Ins” of used property, you must also complete Form 3966, Taxpayer Report of Personal Property
“Move-Ins” of Used Equipment. Refer to the Taxpayer Report of Personal Property “Move-Ins” of Used Equipment (Form 3966) for additional instructions. Renaissance Zone
and extended IFT property must also be reported in Part 3.
Section A: Furniture and Fixtures Section E: Consumer Coin Operated Equipment
Year in Service Assessor Calculations Year in Service Assessor Calculations
2012 .53 2012 .61
2011 .47 2011 .54
2010 .42 2010 .46
2009 .37 2009 .38
2008 .33 2008 .30
2007 .29 2007 .23
TOTAL A1 A2 TOTAL E1 E2
Section B: Machinery and Equipment Section F: Computer Equipment
Year in Service Assessor Calculations Year in Service Assessor Calculations
2012 .54 2012 .19
2011 .49 2011 .15
2010 .45 2010 .08
2009 .42 2009 .08
2008 .38 2008 .08
2007 .36 2007 .08
TOTAL B1 B2 TOTAL F1 F2
Section D: Ofce, Electronic Video and Testing Equipment
Section G: Other Owned Assessable Personal Property
Year in Service Assessor Calculations
(attach separate description)
2012 .44 Year in Service Assessor Calculations
2011 .41 2012
2010 .38 2011
2009 .35 2010
2008 .33 2009
2007 .31 2008
TOTAL D1 D2 2007
TOTAL G1 G2
Continue on Page 3
5278, Page 3
Section I: Qualied Personal Property of a Qualied Business per MCL 211.8a(6)9c)
Year in Service Taxpayer Original Costs New Assessor Calculations Qualied Business Name
2012
2011
2010
2009
2008
2007
TOTAL I1 I2
Section J and K: Leased and Other Personal Property in Your Possession Which is Not Qualied Personal Property
Name and Address of Owner Description of Equipment
Age (estimate if Selling Price New
necessary) (estimate if necessary)
Total J and K1
Section M: Leasehold Improvements
All Leasehold improvements made at your place of business should be reported under this Section, even if you believe that the improvements are
not subject to assessment as personal property. Attach additional explanations or copies of xed asset records. Any personal property reported in this
Section should not be reported elsewhere on this Statement.
True Cash Value
Year in Service Detailed Description Original Costs STC Multiplier Assessor’s Calculations
Total Cost Incurred
M1
Section N: All Freestanding Signs and Billboards
True Cash Value
Address or Location of Sign or Billboard Year Originally Built Total Capitalized Cost Assessor’s Calculations
Total N1 N2
Section O: Rental Information (To be completed by the Landlord or Tenant)
1. Address of property rented or leased 2a. Date current lease or rental arrangement began
2b. Is this a renewal? 3. Date current will lease expire, if other than a month-to-month tenancy 4. Monthly Rental $
Yes No
5. Are there options to renew the lease? 6. Expenses (e.g. taxes, electric, gas, etc.) paid by the tenant 7. Square feet of space occupied by tenant
Yes No
Note to Assessor: Certain buildings and structures on leased land (but not including freestanding
Assessor Calculated
signs and billboards) must be assessed on the real property roll. See Bulletin 1 of 2003.
Value (O1)
Grand Total Costs of Eligible Manufacturing Ad Valorem Property Tax. Enter zero costs if appropriate.
Description of Totals Taxpayer Totals Assessor Calculations
1.Total cost from Sections A through O.
2. Total cost of Cable TV, Utility and Wind Energy Assets for years
2007-2012 on Forms 633, 3589 and 4565. (Include copy.)
3. Total cost of Idle or Obsolete or Surplus Equipment and
Cellular Site Equipment for years 2007-2012 on Forms 2698
and 4452. (Include copy.)
4. Total cost of Automotive Manufacturing Equipment for years
2007-2012 on Form 4798. (Include copy.)
GRAND TOTALS
ASSESSOR’S ADJUSTMENT(S)
TRUE CASH VALUE
ASSESSED VALUE (50% OF TCV)
Continue on Page 4
5278, Page 4
PART 3: Report of Fair Market Value of Qualied New and Previously Existing Personal Property
Beginning December 31, 2015 (for the 2016 assessment year), qualied new personal property and qualied previously existing personal property located
on occupied real property is exempt from ad valorem taxation and is instead subject to the State Essential Services Assessment (ESA). Additionally, certain
P.A. 198 (IFT) Property and New Personal Property (P.A. 328) as determined below are subject to the State Essential Services Assessment.
Check if there is zero acquisition cost reported in the total in Part 3, Section B, below.
Check if the personal property reported on this form includes leased personal property for which the election of lessee report is being led.
The taxpayer must complete the Election of Lessee Report of Eligible Manufacturing Personal Property (Form 5467) and include it with this
copy of Form 5278 when led with the local tax collecting unit.
Section A: Summary and Reporting Instructions for Essential Services Assessment
Provide a yes or no answer to all questions. If a yes answer is provided, the Fair Market Value [MCL 211.1053(a)(i)] for that eligible personal property
must be reported below. Only the Total Acquisition Costs for property subject to an extended New Personal Property (P.A. 328) or extended Industrial
Facilities (P.A. 198) Exemption (see denitions) should be reported in years 2007, 2008, 2009, 2010, 2011 or 2012 of Part 3 of the Combined Document.
1. Is the personal property reported on this Combined Document subject to an Industrial Facilities Exemption Certicate
(P.A. 198 of 1974) that was in effect on or after December 31, 2012? If yes, attach a copy of the IFT certicate ............... Yes No
IFT Certicate
Number:
Y Y Y Y — A
Certicate Begin Date Certicate End Date
2. Is the personal property reported on this Combined Document subject to a P.A. 328 (MCL 211.9f) New Personal
Property exemption that was in effect on or after December 31, 2012, and expired on or before December 30, 2016?
If yes, attach a copy of the P.A. 328 certicate ...................................................................................................................... Yes No
P.A. 328
.:
— Y
Certicate Begin Date Certicate End Date
Certicate Number
Y Y Y
3. Is the personal property reported on this Combined Document subject to Alternative Essential Services Assessment
as the result of a resolution adopted by the Michigan Strategic Fund (MSF) in 2016? If yes, attach a copy of the
MSF resolution ................................................................................................................................................................ Yes No
MSF Certicate
Number:
Y Y Y Y
Certicate End Date
—
Certicate Begin Date
4. Is the personal property reported on this Combined Document subject to a Renaissance Zone Exemption? ................ Yes No
Renaissance Zone Name Expiration Date
Section B: Report of Acquisition Cost
Report of Qualied New Personal Property (MCL 211.9m) and Qualied Previously Existing Personal Property (MCL 211.9n) Acquisition Cost at the time of
acquisition by the rst owner. Acquisition Cost includes the cost of freight, sales tax, and installation, and other capitalized costs (except capitalized interest). Report
Construction in Progress (CIP) as dened in MCL 211.9m(7)(c) in this part of the Document. For Construction in Progress, Acquisition Cost includes the cost of freight, sales
tax, and installation. (See instructions for more information on Construction in Progress.)
Year Placed in Service Acquisition Cost [MCL 211.1053(a)(i)]
Construction in Progress
2016
2015
2014
2013
*2012
* Only personal property subject to an extended IFT or an extended
*2011
P.A. 328 certicate should have costs reported in Part 3 for the 2007-2012
*2010
Note for
tax years. Acquisition cost of personal property subject to an extended
IFT certicate is also subject to IFT specic tax and shall be reported in
*2009
2007-12
Part 2 of this Combined Document for years 2007-2012. See instructions
*2008
.A. 328, or an extended
P.A. 328 certicate reporting.
for the rules regarding IFT, extended IFT, P
*2007
2006 and Prior
TOTAL
Instructions begin on Page 5
5278, Page 5
PART 4: DEFINITIONS
Acquisition cost means the fair market value of personal property at the time of acquisition by the rst owner, including the cost of
freight, sales tax, and installation, and other capitalized costs, except capitalized interest. There is a rebuttable presumption that the
price paid by the rst owner reects the acquisition cost. MCL 211.1053(a)(i).
Construction in Progress means all personal property that is part of that new facility if that personal property will be predominantly
used in industrial processing when the facility becomes operational. For property that is construction in progress, “acquired by” means
the year the property is rst reported on the Combined Document in the report of the fair market value and year of acquisition by the rst
owner of qualied new personal property or qualied previously existing personal property [MCL 211.1053(a)(ii)].
Direct Integrated Support is dened as:
(i) Research and development related to goods produced in industrial processing and conducted in furtherance of that industrial
processing.
(ii) Testing and quality control functions related to goods produced in industrial processing and conducted in furtherance of that industrial
processing.
(iii) Engineering related to goods produced in industrial processing and conducted in furtherance of that industrial processing.
(iv) Receiving or storing equipment, materials, supplies, parts, or components for industrial processing, or scrap materials or waste
resulting from industrial processing, at the industrial processing site or at another site owned or leased by the owner or lessee of the
industrial processing site.
(v) Storing of nished goods inventory if the inventory was produced by a business engaged primarily in industrial processing and if
the inventory is stored either at the site where it was produced or at another site owned or leased by the business that produced the
inventory.
(vi) Sorting, distributing, or sequencing functions that optimize transportation and just-in-time inventory management and material
handling for inputs to industrial processing [MCL 211.9m(7)(b)].
Eligible Manufacturing Personal Property (EMPP) means all personal property located on occupied real property if that personal
property is predominantly used in industrial processing or direct integrated support. For personal property that is construction in progress
and part of a new facility not in operation, EMPP means all personal property that is part of that new facility if that personal property will
be predominantly used in industrial processing when the facility becomes operational. Personal property that is not owned, leased or
used by the person who owns or leases occupied real property where the personal property is located is not EMPP unless the personal
property is located on the occupied real property to carry on a current on-site business activity. Personal property that is placed on
occupied real property solely to qualify the personal property for an exemption under 9m or 9n is not EMPP. For additional information
regarding EMPP, refer to MCL 211.9m and State Tax Commission Bulletin 7 of 2015 [MCL 211.9m(7)(c)].
Eligible Personal Property (for purposes of the Essential Services Assessment) means personal property exempt under MCL 211.9m
or 211.9n; personal property that is EMPP (dened in MCL 211.9m) that is exempt under a P.A. 328 (MCL 211.9f) which was approved
in 2014, unless the application for the exemption was led with the eligible local assessing district or Next Michigan development
corporation before August 5, 2014, and the resolution approving the exemption states that the project is expected to have total new
WHAT’S NEW FOR 2017
l Qualied new and previously existing personal property rst placed in service inside or outside of the state in 2006 is now
exempt from ad valorem taxation and is instead subject to the State Essential Services Assessment (ESA). Qualied personal
property rst placed in service in 2016, 2015, 2014, 2013, and 2006 and Prior is now eligible and acquisition costs should be
reported in Part 3 of this Combined Document.
l All Acquisition Costs reported in Part 3 of this Combined Document should be reported in Section B. Acquisition Costs for
years 2007 through 2012 should only be reported for property subject to an extended IFT or extended P.A. 328 certicate.
l Beginning in 2017, Acquisition Costs for Construction in Progress should be reported on the separate line provided in
Section B of Part 3.
l Pursuant to P.A. 108 of 2016, Utility personal property as described in MCL 211.34c(3)(e) and personal property used in the
generation, transmission, or distribution of electricity for sale are not eligible manufacturing personal property.
l As was the case previously, leasing companies are not eligible to receive the exemption for qualied new personal property and
qualied previously existing personal property and may not use this Combined Document. However, with respect to personal
property that is the subject of a lease agreement, regardless of whether the agreement constitutes a lease for nancial or tax
purposes, if the personal property is eligible manufacturing personal property, the lessee and lessor may elect that the lessee
report the leased personal property on the Combined Document. To make this election, the lessee and lessor must complete
the Election of Lessee Report of Eligible Manufacturing Personal Property (Form 5467) and attach it to Form 5278. Absent
an election and the attachment of Form 5467, the personal property shall be reported by the lessor on the personal property
statement (Form 632). See MCL 211.1057(8).
5278, Page 6
personal property of over $25,000,000.00 within 5 years of the adoption of the resolution by the eligible local assessing district or
Next Michigan development corporation; Personal Property subject to an extended industrial facilities exemption certicate under
section MCL 207.561a (IFT); or Personal Property subject to an extended exemption under MCL 211.9f(8) (P.A. 328 Exemption) [MCL
211.1053(e)].
Essential Services Assessment Act is an act to levy a tax on certain personal property; to provide for the administration, collection,
and distribution of the tax; to impose certain duties on persons and certain state departments; to impose penalties; and to repeal acts
and parts of acts,” (MCL 211.1051 - 211.1061).
Extended P.A. 328 Certicate is a P.A. 328 certicate that was in effect on or after December 31, 2012, and has a certicate end
date prior to the personal property subject to the certicate qualifying for the exemption under MCL 211.9m or MCL 211.9n. For 2017,
extended P.A. 328 certicates are those that were in effect on or after December 31, 2012, and expired in 2013, 2014, 2015 or 2016.
Extended IFT Certicate is an IFT certicate that was in effect on or after December 31, 2012, and has a certicate end date prior to
the personal property subject to the certicate qualifying for the exemption under MCL 211.9m or MCL 211.9n. For 2017, extended IFT
certicates are those that were in effect on or after December 31, 2012, and expired in 2013, 2014, 2015 or 2016.
Industrial Processing is dened in MCL 205.54t and MCL 205.94o: “Industrial processing” means the activity of converting or
conditioning tangible personal property by changing the form, composition, quality, combination, or character of the property for ultimate
sale at retail or for use in the manufacturing of a product to be ultimately sold at retail. Industrial processing begins when tangible personal
property begins movement from raw materials storage to begin industrial processing and ends when nished goods rst come to rest
in nished goods inventory storage. Industrial processing does not include the generation, transmission, or distribution of electricity for
sale. Utility personal property (as dened in MCL.211.34c) is not used in industrial processing or direct integrated support.
Occupied Real Property is dened by statute in MCL 211.9m(7)(g) as:
(i) A parcel of real property that is entirely owned, leased, or otherwise occupied by a person claiming an exemption under section 9m
or 9n.
(ii) Contiguous parcels of real property that are entirely owned, leased, or otherwise occupied by a person claiming an exemption under
section 9m or 9n and that host a single, integrated business operation engaged primarily in industrial processing, direct integrated
support, or both. A business operation is not engaged primarily in industrial processing, direct integrated support, or both if it engages
in signicant business activities that are not directly related to industrial processing or direct integrated support. Contiguity is not
broken by a boundary between local tax collecting units, a road, a right-of-way, or property purchased or taken under condemnation
proceedings by a public utility for power transmission lines if the 2 parcels separated by the purchased or condemned property were
a single parcel prior to the sale or condemnation. As used in this subparagraph, “single, integrated business operation” means a
company that combines 1 or more related operations or divisions and operates as a single business unit.
(iii) The portion of a parcel of real property that is owned, leased, or otherwise occupied by a person claiming the exemption under
section 9m or 9n or by an afliated person.
Qualied New Personal Property is dened as personal property that was initially placed in service in this state or outside of the state
after December 31, 2012, or that was construction in progress on or after December 31, 2012, that had not been placed in service in this
state or outside of this state before 2013 and is eligible manufacturing personal property [MCL 211.9m(7)(j)].
Qualied Previously Existing Personal Property means personal property that was rst placed in service within this state or outside
of this state more than 10 years before the current calendar year and is eligible manufacturing personal property [MCL 211.9n(7)(c)].
PART 5: INSTRUCTIONS
This Combined Document may only be used by those claiming the Eligible Manufacturing Personal Property (EMPP)
exemption. Taxpayers should review Bulletin 7 of 2015 for more information on what is EMPP. Claimants must annually complete this
form in its entirety for each parcel of eligible personal property and le it with the local unit where the personal property is located no
later than February 21, 2017. Taxpayers not claiming the EMPP exemption should not use this Combined Document, but should file the
Personal Property Statement (Form 632) with their local tax collecting unit.
Leasing companies are not eligible to receive the exemption for qualied new personal property and qualied previously existing
personal property and may not use this Combined Document. With respect to personal property that is the subject of a lease agreement,
regardless of whether the agreement constitutes a lease for nancial or tax purposes, if the personal property is or will be Eligible
Manufacturing Personal Property, the lessee and lessor may elect that the lessee report the leased personal property on this Combined
Document and be responsible for any Essential Services Assessment liability that results. To elect for the lessee to report the leased
personal property, at least some, but not necessarily all, personal property subject to the lease agreement must be Eligible Manufacturing
Personal Property as dened in MCL 211.9m and MCL 211.9n. The Election of Lessee Report of Eligible Manufacturing Personal
Property (Form 5467) must also be attached to this Combined document at the time it is led with the local tax collecting unit. If election
is made, property subject to the lease agreement must be reported on Part 2 and/or Part 3 of this Combined Document, as applicable.
All State Tax Commission Bulletins and Forms referenced in these instructions can be accessed at www.michigan.gov/PPT or
www.michigan.gov/ESA.
5278, Page 7
Other forms that are required to be led with this Statement are required to be completed only for personal property placed in service
for years 2007 through 2012. These forms are:
• Form 633, Electric Distribution Cooperative Personal Property Statement
• Form 3589, Cable Television and Utility Personal Property Report
• Form 4565, Wind Energy System Report
• Form 2698, Idle Equipment, Obsolete Equipment, and Surplus Equipment Report
• Form 4452, Cellular (Wireless) Site Equipment Personal Property Report
• Form 4798, Automotive Manufacturing Equipment Personal Property Report
• Form 5467, Election of Lessee Report of Eligible Manufacturing Personal Property
Part 1: Claim of Eligible Manufacturing Personal Property
This section must be lled out in its entirety in order to qualify for the exemption. This includes the local unit information, property
owner information and certication. Partially completed forms may not be accepted by the local unit and your failure to fully complete the
Combined Document may result in denial of the exemption.
Part 2: Ad Valorem Personal Property Statement for Eligible Manufacturing Personal Property, Renaissance Zone
Personal Property and Industrial Facility Personal Property – General Instructions
Generally, the instructions for completing the Ad Valorem Statement in Part 2 are the same as the instructions that have been
used in the Personal Property Statement (Form 632). Attach additional pages if there is insufcient space to report on the Combined
Document.
Summary Question 1: “Special Tools” are exempt from taxation, pursuant to MCL 211.9b. If you are excluding “special tools” from
your statement, you must check “Yes” and insert the amount of original cost excluded. (If you do not have exempt special tools but
have pollution control or wind/water energy conversion devices, check the “Yes” box but insert “N/A” in the space provided for reporting
the cost of exempt special tools.) “Special tool” means a nished or unnished device such as a die, jig, xture, mold, pattern, special
gauge, or similar device that is used, or is being prepared for use, to manufacture a product and that cannot be used to manufacture
another product without substantial modication of the device. As used herein, a “product” can be a part, a special tool, a component, a
subassembly or completed goods. “Special tools” do not include devices that differ in character from dies, jigs, xtures, molds, patterns,
or special gauges. Machinery or equipment, even if customized, and even if used in conjunction with special tools, is not a “special tool.”
NOTE: Exempt special tooling retains specic exemption under MCL 211.9b and MCL 211.9d. As a reminder, there are very few tools
that fall into the exempt special tools category. Tooling that was previously reported in Section H will either now be exempt and subject
to ESA and reported in Part 3 (Years 2013, 2014, 2015 or 2016 and 2006 and prior) or reported in Part 2 for years 2007 through 2012 in
the corresponding table. (Taxpayers are recommended to use Section B.)
Ai r and wat er pollut ion c ont rol f acili t ies an d /or wind or wate r ene rgy conversion d evic es qualify for exemption only if an exemption
certicate has been issued by the State Tax Commission. If you claim such an exemption, check “Yes” and attach an itemized list of the
certicate numbers and the dates of issuance.
Summary Question 2: You must le a completed Form 5278 with the assessor of every Michigan assessment jurisdiction in which you
had Eligible Manufacturing Personal Property on December 31, 2016. Further, you are required to report all tangible personal property
in your possession in this location even if the property has been fully expensed or depreciated for federal income tax or nancial
accounting purposes. If you answer “No” to this question, attach a detailed explanation.
Summary Question 3: The purpose of this question is to determine whether you are a party to a contract relative to personal property
located in this jurisdiction on December 31, 2016, that you have not reported on this statement, perhaps because of your belief that
another party to the contract is the proper party to report. This includes situations where you believe you hold only a security interest
in personal property, in spite of the fact that the contract is labeled a “lease.” If you answered “yes” to this question, attach a rider that
includes the name(s) of the interest holder(s), the nature of your interest, a description of the equipment, the year the equipment was
originally placed in service, its original selling price when new and the address where the property was located on December 31, 2016.
“Conditional sale” leased equipment must be reported by the lessor.
The valuation multipliers contained in Sections A through F on page 2 are intended to be applied to the acquisition cost of new, not used,
personal property. If the acquisition cost new of an asset is known to you or can be reasonably ascertained through investigation, you must
report that cost in the year it was new when you complete Sections A through F, even if you have adjusted the cost in your accounting
records to reect revaluation of the asset using a “purchase,” “fresh start,” “push-down” or similar accounting methodology, or even if your
booked cost reects a “used” purchase, lease “buy-out” price or a “trade-in” credit. If you were unable to report the acquisition cost new for
one or more of your assets, you should check “Yes” and attach a list of all such assets. On the list, provide a detailed description of each
asset, the year or approximate year that the asset was new, and the Section, the amount and acquisition year at which you have reported
the asset. You must also provide a written explanation of the reason(s) that the original acquisition cost information is not available.
Summary Question 4: Check “Yes” if you are a lessor (landlord), a lessee (tenant) or a sublessee (subtenant) in a rental contract relating
to the real property at this location. MCL 211.8(i) provides that, under some circumstances, the value, if any, of a sub-leasehold estate
shall be assessed to the lessee. If you check “Yes,” complete Section O. Your rental arrangement will be analyzed by the assessor. If you
check “Yes” and have made leasehold improvements to the real estate, you must also complete Section M. Your completion of Sections
M and O will not necessarily result in an increased assessment.
5278, Page 8
Summary Question 5: “Daily rental property” is tangible personal property, having a cost new of $10,000 or less, that is exclusively
offered for rental, pursuant to a written agreement, on an hourly, daily, weekly or monthly basis for a term of 6 months or less (including
all permitted or required extensions). If you acquired the property “used” you must determine the cost new for purposes of determining
whether the property qualies for “daily rental property” treatment. If you believe that you have such property, see Property Statement
- Daily Rental Property (Form 3595) for additional information. If you qualify, you must complete Form 3595.
Summary Question 6: This question requires you to disclose other businesses that share space with you at the location(s) of your
business. If you answer “Yes” attach a list of all other businesses operating at your location(s). If you are located in a shopping center,
ofce building or other multi-tenant facility, you are not required to list businesses having a different legal address.
Part 2 — General Instructions for Sections A through F: You must report in these Sections the full acquisition cost new, in the year
of its acquisition new, of all machinery and equipment, computer equipment, furniture and xtures, signs, coin operated equipment, ofce
equipment, electronic, video and testing equipment, rental video tapes and games and other tangible personal property owned by you
and located in this assessment jurisdiction, even if you have fully depreciated the asset or have expensed the asset under Section 179 of
the Internal Revenue Code or under your accounting policies. All costs reported must include freight, sales tax and installation costs, even
in cases where the cost was actually incurred by another. The costs reported must include all costs (except capitalized interest) that would
be capitalized by an end-user/owner of the property under generally accepted accounting principles, including overheads and “indirect
costs” associated with the process of constructing, acquiring or making the property available for use. Capitalized expenditures made to a
piece of machinery or equipment after the initial acquisition year must be reported in the year the expenditure is booked as a xed asset.
These costs must be reported the same as they are shown on your nancial accounting xed asset records, assuming that you account
using generally accepted accounting principles. You must also report in these sections any other tangible personal property in your
possession or under your control in this jurisdiction that is not reported under sections G through N. The acquisition costs for the assets
reported under each section must be totaled for each acquisition year. Place the yearly total on the line of the section corresponding to
the year that the property was acquired. You must report the original acquisition cost, not your estimation of the value of the property.
The cost reported in each of the sections of this form, and other forms used with this form, should include the full invoiced cost without
deduction for the value of certain inducements such as: service agreements and warranties when these inducements are regularly
provided without additional charge.
Inventory is exempt from assessment. Inventory does not include personal property under lease or principally intended for lease or
rental, rather than sale. Property allowed a cost recovery allowance or depreciation under the Internal Revenue Code is not inventory.
Motor vehicles registered with the Michigan Secretary of State on December 31, 2016, are exempt. Special mobile equipment, as
dened by MCL 257.62, and nonregistered motor vehicles are assessable.
Computer software, if the purchase was evidenced by a separate invoice amount, and asset number, and if the software is commonly
sold separately, is exempt.
If you have had “Move-Ins” of used property during calendar year 2016, you must complete Form 3966, in addition to completing this
form. “Move-Ins” are items of assessable personal property that were not assessed in this city or township in 2016, including: acquisitions
of previously used personal property (which should be reported in the year it was new and at the cost when new); used personal property
you have moved in from outside this city or township; and personal property that you mistakenly omitted from your statement in 2016.
“Move-Ins” do not include property moved from another location within this city or township or assessed to another taxpayer within this
city or township in 2016 (i.e. property reported by a previous owner or previously leased property reported by the lessor to this city or
township last year). All “Move-Ins” must be reported in the appropriate section of this form, in addition to being reported on Form 3966.
You must report the cost of business trade xtures in the appropriate section, A through F, rather than in section M where you report
leasehold improvements. You must also report the costs of installing personal property in the appropriate section, A through F. Trade
xtures and installation costs of machinery and equipment must not be reported in section M, even if you have booked them as leasehold
improvements for nancial accounting purposes. Trade xtures are items of property that have been attached to real estate by a tenant
to facilitate the tenant’s use of the property for business purposes and which are both capable of being removed and are removable
by the tenant under the terms of the lease. Examples of trade xtures are certain costs related to telephone and security systems and
most signs. Examples of installation costs are the costs of machine foundations and electric, water, gas and pneumatic connections for
individual manufacturing machines.
A summary of the items that should be reported in each section is contained in STC Bulletin 12 of 1999, its later annual supplement(s)
and in these instructions. MCL 211.19 requires that you complete this form in accordance with the directions on the form and in these
instructions. You may, however, attach supplementary material for the assessor to consider in making valuation decisions. If you have
questions regarding proper categorization of property, contact the State Tax Commission for clarication.
Part 2: Ad Valorem Personal Property Statement – Detailed Instructions
Report of Ad Valorem Statement Section A, Furniture and Fixtures: The assets to be reported in this section include decorations,
seating, furniture (for ofces, apartments, restaurants, stores and gaming establishments), shelving and racks, animal cages and tanks,
lockers, modular ofce components, cabinets, counters, rent-to-own furnishings, medical exam room furnishings, therapeutic medical
beds and bedding, bookcases, displays, mobile ofce trailers, special use sinks (such as those found in medical ofces, beauty shops and
restaurants), tables, non-electronic recreational equipment, ling systems, slat walls, non-freestanding signs, window treatments, uniforms
and linens, cooking, baking and eating implements, shopping carts, booths and bars. Other assets may be included at a later time.
5278, Page 9
Report of Ad Valorem Statement Section B, Machinery and Equipment: The assets to be reported in this section include all
assets that are not designated for disclosure in another section. Specically, such assets include the following types of machinery
and equipment: air compressors, airport ground, non-coin operated amusement rides and devices, auto repair and maintenance,
beauty and barber shop, boiler, furnace, bottling and canning, crane and hoist, car wash, chemical processing, construction, unlicensed
vehicular, conveyor, non-coin operated dry cleaning and laundry, air makeup and exhaust systems, manufacturing and fabricating, food
processing, gym and exercise, heat treating, landscaping, sawmill, incinerators, maintenance and janitorial, non-electronic medical
and dental and laboratory and veterinary equipment, mining and quarrying, mortuary and cemetery, painting, hydrocarbon rening and
production and distribution, plastics, pottery and ceramics, printing and newspaper, rubber manufacturing, scales, ski lifts, smelting,
stone and clay processing, supermarket, textile, tanning, vehicle mounted, waste containers, wire product manufacturing, woodworking,
automated tellers (ATM), computer controlled lighting, CNC controlled manufacturing, theater equipment, restaurant food preparation
and dispensing and storing and serving equipment, soft drink fountains, coin counters, beverage container return machines, storage
tanks, hand tools of mechanics and trades, nonregistered motor vehicles, freestanding and other safes not assessed as real property,
oil and gas eld equipment and gathering lines prior to commingling product with other wells (other lines are reported in Section J, Form
3589), portable toilets, metal shipping pallets and containers, portable saw mills, LP tanks under 2,000 gallons, fuel dispensing control
consoles, computer-controlled printing presses, stereo lithography apparatus, forklift trucks, non-coin operated gaming apparatus and
computerized and mechanical handling equipment, commercial mail sorting operation equipment, pill counters, pram robotics. Other
assets may be included at a later time.
Section C is omitted from use.
Report of Ad Valorem Statement Section D, Ofce, Electronic Video and Testing Equipment: The assets to be reported in this
section include ofce machines, non-computerized cash registers, faxes, mailing and binding equipment, photography and developing
equipment, including one-hour photo developing equipment, shredders, projectors, telephone and switchboard systems (even if
computerized), audio and video equipment (used for receiving, transmitting, recording, producing and broadcasting), ampliers, CD,
cassette and disc players, speakers, cable television local origination equipment, electronic scales, surveillance equipment, electronic
diagnostic and testing equipment (for automotive shops, medical ofces, hospitals and dental ofces), ophthalmology testing equipment,
satellite dishes, video-screen arcade games, electronic testing equipment, electronic laboratory equipment, cellular telephones, medical
laser equipment, reverse osmosis and hemodialysis systems, movable dynamometer, spectrum analyzer, security systems, 2-way and
mobile land radio equipment, pay-per-view systems, wooden and plastic pallets and shipping containers, rental musical instruments and
distributive control systems (see STC Bulletin 3 of 2000). Ofce machines which are not capable of being integrated into a local area or
wide area computer network, ofce machines that are only capable of being used as a facsimile transmitting/receiving machine and/or
as a copier, and ofce machines that are multifunctional but are not capable of being used as a computer peripheral, are reported in this
section. A copier is a freestanding or desktop piece of ofce equipment, which is most commonly used in an ofce setting, and which
is primarily designed to print, or to make copies of short-run text material produced in that ofce. Copiers generally use commercially
available 8.5” by 11” bond or copy paper and produce duplicate originals of text documents in such a way that the use of carbon paper
or other duplicating processes can be avoided. Printing presses are not copiers and must be reported in Section B of this form even if
the operation of the printing press is regulated or controlled digitally, is controlled by a computer, or is automated. A printing press is a
device designed primarily to produce commercial runs of printed material, such as books, pamphlets, forms, magazines, newspapers, or
advertising circulars, for commercial sale, regardless of the technology employed in such production and regardless of the type of paper
which is used. The denition of a printing press specically includes any machine that employs an offset or other non-impact printing
process, if the machine otherwise meets the denition of a printing press. Cellular site equipment, specically including communication
towers and land improvements must be reported on Form 4452, rather than in this section.
Report of Ad Valorem Statement Section E, Consumer Coin Operated Equipment: The assets to be reported in this section
include consumer coin-operated equipment such as bill and change machines, juke boxes, pinball machines, coin-operated pool tables
and other non-video arcade games, snack and beverage machines, other vending machines, news boxes, laundry equipment, coin
operated telephones and slot machines. Other assets may be included at a later time.
Report of Ad Valorem Statement Section F, Computer Equipment: The assets to be reported in this section include assessable
software, personal and midrange and mainframe computer and peripheral equipment, including servers, data storage devices,
CPUs, input devices such as scanners and keyboards, output devices such as printers and plotters, monitors, networking equipment,
computerized point of sale terminals, global positioning system equipment, lottery ticket terminals, gambling tote equipment, pager
instruments, cable television converters and receivers for home satellite dish television systems.
A programmable logic control device for a machine should be reported in section B with the machine it serves. Ofce machines
which are capable of being integrated into a local area or wide area computer network and ofce machines that are single function,
or multifunction, and which are capable of being used as a computer peripheral, including copiers that can be used as a computer
peripheral, are reported in this section. Other assets may be included at a later time.
Report of Ad Valorem Statement Section G, Other Owned Assessable Personal Property: Report all nonexempt tangible personal
property owned by you at this location that is not entitled to depreciation/cost recovery under the United States Internal Revenue
Code or that the assessor has told you to report in this section or that otherwise presents special valuation problems. An example of
property not entitled to depreciation/cost recovery is ne art. Examples of properties that represent special valuation problems are:
locally- assessed copper and ber optic cable not reportable in Section M, frequently supplemented professional books, feature motion
picture lms, audio and video productions not sold to the public at large, musical instruments used for professional performance, LP
tanks of 2,000 gallons or more that have not been assessed as real property, nuclear fuel and toll bridge company structures. Provide
all requested information. An inspection of the property may be necessary. Property reported in this section should not be reported
elsewhere on this form.
5278, Page 10
Section H is omitted from use.
Report of Ad Valorem Statement Section I, Qualied Personal Property: Report “qualied personal property” in this section. Do not
report “qualied personal property” in sections A through F. “Qualied personal property” is property that was made available to you by
a “qualied business” (usually a leasing company or a nance company) and which is not assessable to the “qualied business.” Such
property is assessable to you as the user. The requirements for “qualied business” treatment are strict and many leasing and nancing
companies do not qualify. Further, such treatment only applies to property subject to an agreement (usually labeled a lease) entered into
after December 31, 1993, that qualies for treatment as “qualied personal property.” The “qualied business” is required to have led a
statement with the assessor by February 1 of the current year and is required to have made a written agreement with you in which it is
specically agreed that you will report the property to the assessor as “qualied personal property.” See MCL 211.8a.
Report of Ad Valorem Statement Section J and K, Leased and Other Personal Property in Your Possession Which in Not
Qualied Personal Property: Report all business machines, postage meters, machinery, equipment, furniture, xtures, tools, burglar
alarms, signs and advertising devices and other tangible personal property that you are renting or leasing from another person or entity.
Provide all of the information requested for each lease. You must provide the actual or estimated selling price new of the asset MCL
211.13 provides that all tangible personal property shall be assessed to the owner thereof, unless the owner is not known. A personal
property statement will be sent to the owner. Property reported in this section should not be reported elsewhere on this form.
Report all machines, meters, machinery, equipment, furniture, xtures, tools, signs and advertising devices that are in your possession
but are not owned, leased or rented by you. Examples include equipment left with you by vendors, such as display racks, coolers or
fountain equipment, property loaned to you by another, property left with you for storage or rebuilding, consigned equipment not held for
resale and assets sold but not yet picked up by the purchaser. Provide all of the information requested for each asset. You must provide
the actual or estimated selling price new of the asset so that control totals can be generated for use on the Summary and Certication
portion of page 1. MCL 211.13 provides that all tangible personal property shall be assessed to the owner thereof, unless the owner is
not known. A personal property statement will be sent to the owner.
Section L is omitted from use.
Report of Ad Valorem Statement Section M Leasehold Improvements: This section is to be completed by tenants who are renting
or leasing real property. All improvements (leasehold improvements) you have made to the real property should be reported, even if
you believe that the improvements are not subject to assessment as personal property. Provide as much detail as possible so that the
assessor can determine whether an assessment should be made. Coaxial and/or ber-optic wiring costs and associated infrastructure
of audio and/or visual systems serving subscribers of one or more multiple unit dwellings or temporary habitations under common
ownership, and which do not use public rights-of-way shall be reported in this section and be clearly identied as such. You may use
attachments, but only if your attachment provides all the information requested in this section and if you insert the Total Cost Incurred
where required on the Combined Document.
Report of Ad Valorem Statement Section N, All Freestanding Signs and Billboards: Report the total capitalized cost and year
of construction of buildings and other structures you have placed on land not owned by you, such as leased or public lands or on
public rights- of-way. Costs of freestanding communications towers and associated equipment buildings (unless such costs have been
reported on Form 4452) and costs of freestanding billboards are examples of other structures that are to be reported. The reported cost
must include all costs capitalized on your records. See STC Bulletin 8 of 2007.
Report of Ad Valorem Statement Section O, Rental Information: Landlords and tenants must provide rental information relating to
lease arrangements to which they are a party. Do not report lease or rental arrangements relating to property occupied for residential
purposes. If you are a landlord with multiple properties, contact the assessor to arrange an acceptable alternative reporting method.
Grand Total Costs of Ad Valorem Personal Property
Enter zero costs if appropriate.
Costs reported in this section are for tax years 2007 through 2012 only. Costs for years 2006 and prior and 2013 through 2016 should
be reported in Part 3 of this Combined Document.
Number 1: Complete Sections A through O. Add the totals from Sections A through O to arrive at a Grand Total Cost for these Sections.
Number 2: If you had cable television or utility assets on December 31, 2016, complete the Cable Television and Public Utility Personal
Property Report (Form 3589), or the Electric Distribution Cooperative Personal Property Statement (Form 633), and carry the Total
Original Cost for years 2007-2012 from Form 3589 or Form 633 to line 2. See the instructions to Form 3589. If you had wind energy
system assets as dened in MCL 211.8 (i), on December 31, 2016, complete the Wind Energy System Personal Property Report (Form
4565) and carry the total original cost from Form 4565 to line 3. See the instructions to Form 4565.
Number 3: If you had assets that qualied as “idle equipment” or as “obsolete or surplus equipment” on December 31, 2016, complete
Idle, Obsolete and Surplus Equipment (Form 2698), and carry the Total Original Cost for years 2007-2012 from Form 2698 to line 3.
“Idle equipment” is equipment that is part of a discontinued process and that has been disconnected and is stored in a separate location.
Assets are not “idle” if they are present as standby equipment, are used intermittently or are used on a seasonal basis. “Obsolete or
surplus equipment” is equipment that either requires rebuilding and is in the possession of a rebuilding rm on December 31, 2016, OR is
being disposed of by means of an advertised sale because it has been declared as surplus by an owner who has abandoned a process
or plant. Property that is part of a process that has been temporarily suspended from operation or which is being offered for sale with the
expectation that the process will be continued at the same location, does not qualify for idle or obsolete and surplus reporting treatment.
Only property which would otherwise be reported in Sections A through F on this Statement qualies to be reported as idle or obsolete
5278, Page 11
and surplus equipment. For more information, see instructions to Form 2698. Do not include these assets elsewhere on this Statement.
If you had cellular (wireless) site assets on December 31, 2016, complete the Cellular (Wireless) Site Equipment Personal Property
Report (Form 4452), and carry the Total Original Cost from Form 4452 to line 4. See the instructions to Form 4452.
Number 4: If you had assets that qualied as automotive manufacturing personal property on December 31, 2016, complete the
Automotive Manufacturing Equipment Personal Property Report (Form 4798) and carry the Total Original Cost for years 2007-2012 from
Form 4798 to line 4.
Part 3: Essential Services Assessment Statement Instructions
For further information, all State Tax Commission Bulletins and Forms referenced in these instructions can be accessed at
www.michigan.gov/PPT or www.michigan.gov/ESA.
Summary and Reporting Instructions for Essential Services Assessment
Provide a yes or no answer to all questions. If a yes answer is provided, the acquisition costs for that eligible personal property must
be reported as indicated by the instructions. A list of all applicable certication numbers for this parcel must be attached to this form.
Number 1: Qualied new or previously existing personal property exempt under MCL 211.9m or MCL 211.9n and that was subject to an
Industrial Facilities Exemption Certicate (P.A. 198) that was in effect on or after December 31, 2012, must be designated in this part
including the certicate number. Attach a copy of the IFT certicate or other ofcial documentation.
Number 2: Personal property subject to an MCL 211.9f (P.A. 328) exemption that was in effect on or after December 31, 2012, must
be designated in this section including the certicate number. Attach a copy of the P.A. 328 certicate or other ofcial documentation.
Number 3: Personal property subject to a 50% or 100% resolution issued by the Michigan Strategic Fund in 2016 (MCL 211.1059) must
be designated in this part. Attach a copy of the MSF resolution.
Number 4: Personal property subject to a Renaissance Zone exemption must be designated in this part including the name of the
Renaissance Zone.
Report of Qualied New Personal Property (MCL 211.9m) and Qualied Previously Existing Personal Property
(MCL 211.9n)
Report 100% of the Eligible Personal Property’s Fair Market Value at the time of acquisition by the rst owner for the years 2006 and
prior and the years 2013-2016. There is a rebuttable presumption that the acquisition price paid by the rst owner for personal property,
and any costs of freight, sales tax, and installation, and other capitalized costs, except capitalized interest, reect the acquisition cost.
The cost of freight, sales tax and installation must be included. Other capitalized costs, except capitalized interest must be reported.
Construction in Progress (CIP), as dened in MCL 211.9m(7)(c), is reported on the separate “Construction in Progress” line.
Report acquisition cost only for years highlighted (2007 through 2012) in which personal property is subject to an extended IFT or P.A.
328 exemption. An IFT or P.A. 328 may be extended only if the certicate was in effect on or after December 31, 2012, AND expired
prior to December 31, 2016. An IFT or P.A. 328 certicate that expires after December 31, 2016, is not extended and acquisition cost
new for years 2007 through 2012 should be reported in Part 2 of this Combined Document.
NOTE: If the EMPP claimed on this combined document is approved by the local tax collecting unit, the information reported on Form
5278 will be transmitted to the Michigan Department of Treasury. By May 1, the Department of Treasury shall generate an electronic
statement for each eligible claimant for calculation of the Essential Services Assessment. This statement is available through the
Michigan Treasury Online (MTO) website at mto.treasury.michigan.gov. To receive the EMPP exemption, the eligible claimant is
required to certify and electronically pay the ESA tax liability shown on that certied statement. This ESA Statement is only available
online and will not be mailed or otherwise transmitted to the claimant. To receive the EMPP exemption for 2017 and avoid late penalties,
each taxpayer is required to certify this ESA Statement and pay the full ESA liability by August 15, 2017. Payments not received by
August 15 begin to accrue penalty a the rate of 1% per week to a maximum of 5%. If 2017 is the claimant’s rst assessment year, the
penalty shall be waived if the statement and full payment are submitted by September 15. No waiver of late payment penalty is available
to claimants who led in 2016.
In accordance with statutory requirements, an eligible claimant can pay the ESA tax and any late payment penalty by using MTO or
Electronic Funds Transfer (EFT) credit no later than October 15. Payments cannot be mailed to Treasury.
Detailed instructions on how to navigate MTO, as well as additional information regarding the EMPP exemption, ESA tax, and approved
electronic ling and payment methods, are available on the ESA website at www.michigan.gov/esa. Claimants and professionals
providing services to claimants are encouraged to sign up for the ESA listserv to receive pertinent information regarding EMPP and ESA
as well as reminders of important dates.
The State Essential Services Assessment Act (P.A. 92 of 2014, as amended) requires taxpayers claiming an EMPP exemption to le
and certify an ESA statement and electronically submit payment of their ESA liability in full by August 15 to avoid late penalties. If a
certied statement and full payment (including late payment penalties) are not received by October 15, Treasury is required to rescind
the claimant’s EMPP exemption. If an EMPP exemption is rescinded, the taxpayer will become liable for taxes to the local tax collecting
unit and any extended P.A. 328 or IFT exemption shall be rescinded by the State Tax Commission.
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Completed 27 July 2020

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