Public Act 211 of 2023 - Late COVID-19 EMPP exemption claims for 2021

On February 13, 2024, Public Act 211 of 2023 went into effect.  The act allows taxpayers to claim the eligible manufacturing personal property (EMPP) exemption for 2021 if they did not properly file a Combined Document (Form 5278) to claim the EMPP exemption in 2021 due to the COVID-19 pandemic. 

To apply, Forms 5278 (Combined Document) and 5965 (Application Request 2021 Eligible Manufacturing Personal Property Exemption Under PA 211 of 2023) as well as copies of the taxpayer’s 2021 summer and winter tax bills must be submitted to the State Tax Commission no later than March 14, 2024. Copies of the forms are attached and can also be found on the ESA website. The application materials can be sent to the State Tax Commission at State-tax-commission@michigan.gov or PO Box 30471, Lansing, MI  48909.

Application materials should not be sent to your local assessor.

Treasury staff will review applications and the State Tax Commission approve or deny the claim at a future meeting.

• Form 5965.pdf
• Form 5278 (2021).pdf