Calculating Your Property

Forms

• Form 5278 (2019)
  Eligible Manufacturing Personal Property Tax Exemption Claim, Personal Property Statement, 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

Bulletins

• Assessor’s Guide to Essential Services Assessment (ESA) and Eligible Manufacturing Personal Property Tax Exemption (EMPP)

Statutory References

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

Questions or comments? Contact MMA.

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