Change Country

Tax & Assurance Guidance

Filing Deadline Extended for Manufacturing Personal Property Tax Exemption

Posted on May 20, 2016 by

Margaret Amsden

Margaret Amsden

Share This

May 31, 2016: New Extended Deadline for Eligible Manufacturing Personal Property (EMPP) Tax Exemption Filing

The deadline for eligible taxpayers that failed to file or filed an incomplete Form 5278 in February with their local assessor to claim the EMPP exemption for 2016 has been extended until Tuesday, May 31, 2016.

Form 5278 must be filled out completely and be received by the local assessor by the May 31, 2016 deadline. Postmarks are not acceptable. Form 5278 can be accessed online at the Michigan Department of Treasury’s website The electronic Essential Services Assessment (ESA) Statement for those using the extended deadline will be available by June 30, 2016 for certifying and paying the ESA tax on the Treasury Online (MTO) website.

Share This

Margaret Amsden

Shareholder, Private Client Services

Margaret leads the firm’s private client services group as the point person for individual, estate and succession planning tax strategies.

Related Insights

Is Immediate R&D Expensing on The Horizon?

For the first time since 1953, taxpayers are not allowed an immediate deduction for R&E expenses and instead must capitalize and amortize such expenses. On March 17, 2023 a stand-alone bipartisan bill was reintroduced which would allow immediate expensing of R&D. Learn what this means for taxpayers.

by Sarah Russell

Section 174 Capitalization is Here

To the surprise (and dismay) of taxpayers and practitioners, Congress has been unable to repeal or defer the requirement to capitalize and amortize research and experimental (R&E) expenses under Internal Revenue Code Section 174.

by Sarah Russell

Meals and Entertainment Rules for 2022 Versus 2023

Understanding meals and entertainment expense deductions can be confusing. See the chart below for a summary of the meals and entertainment rules for 2022 versus 2023.

by Clayton & McKervey

The Sound of Automation Podcast

Industrial automation businesses are the driving force behind Industry 4.0, and Clayton & McKervey is here to help.

Skip to content