2023 EMPP filing requirements

Treasury has received multiple emails and phone calls asking about the filing requirements for the Eligible Manufacturing Personal Property (EMPP) exemption for 2023. The filing requirements for 2023 have not changed.  To receive the EMPP exemption for 2023, it is necessary to claim the exemption by timely filing the Combined Document (Form 5278).

 

Any eligible claimant that wishes to receive the EMPP exemption on an eligible parcel in 2023 is required to file the Combined Document (Form 5278) with the assessor of the local unit in which the property is located. The deadline to file is February 21, 2023 (February 20 is a state holiday). The exemption claim is considered filed timely if it is postmarked on or before February 21.  If the deadline to file with the assessor is missed, the eligible claimant may file the Combined Document (Form 5278) directly with the March Board of Review prior to its adjournment.

 

If no Combined Document (Form 5278) is timely filed with either the assessor or March Board of Review, the parcel is ineligible for the exemption in 2023 and must be assessed on the local roll. This is true regardless of whether the exemption was granted in any previous year.

 

Essential Services Assessment (ESA) Statements for all parcels granted the EMPP exemption will be available on Michigan Treasury Online (MTO), beginning May 1.

 

• ESA Topic 21 - 2023 changes (2023).pdf
• 2023 Form 5278.pdf