Form 5278 filing deadline extended to May 31, 2017
Eligible manufacturing personal property tax exemption claim filing deadline extension
A bill was passed yesterday giving late filers a second bite at the apple to file their Eligible Manufacturing Personal Property (EMPP) Tax exemption claim.
Eligible claimants who did not timely file Form 5278 by February 21, 2017, may now claim the EMPP exemption by filing a new copy of their Form 5278 with the local unit assessor in which the personal property is located, no later than May 31, 2017. Combined Documents received timely but denied for any reason are not eligible to be refiled. As a reminder, a timely filed Form 5278 is one that has been received by the assessor on or before the filing deadline. Postmarks are not acceptable.
Combined Documents previously filed but received by the assessor on or after February 22, 2017 must refile Form 5278 with the assessor by May 31, 2017 in order to claim the EMPP exemption. Assessors were not required to retain copies of any late-filed Form 5278 and are not required by the State Tax Commission to consider any Form 5278 received prior to enactment of PA 42 as timely filed for the May 31, 2017 deadline.