Michigan Form 5278 is the Combined Document that Michigan manufacturers file every year to claim the Eligible Manufacturing Personal Property (EMPP) exemption from local personal property tax and to report acquisition costs that determine the State Essential Services Assessment (ESA). Filing it on time tells your local assessor that your industrial and commercial personal property qualifies for the EMPP exemption under MCL 211.9m and 211.9n, and it builds the ESA tax base administered by the Michigan Department of Treasury under the State ESA Act, MCL 211.1051.
Miss the February 20 postmark deadline and your exemption is gone for the entire tax year, which can mean five- and six-figure surprise property tax bills. The Michigan State Tax Commission reports that thousands of EMPP filers are denied or rescinded each cycle for late, blank, or mis-keyed Form 5278 filings, and the agency processes more than 20,000 ESA returns annually through the Michigan Treasury Online (MTO) portal.
Here is what this guide will give you:
- 📄 A line-by-line walkthrough of every part, box, and signature block on Form 5278
- 🏭 Three full filer scenarios — a small CNC shop, a mid-sized auto supplier, and a new manufacturer
- 📅 Every deadline, fee, and penalty tied to the EMPP exemption and the ESA
- 📬 Filing instructions for mail, in-person, and the MTO online channel
- ⚠️ The 10 most common Form 5278 mistakes and exactly what each one costs you
What Form 5278 Is and Who Must File It
Michigan Form 5278, officially titled Affidavit and Statement for Eligible Manufacturing Personal Property and Essential Services Assessment, is the single combined document that does three jobs at once. It claims the EMPP exemption from local ad valorem personal property tax, it reports the fair market value (acquisition cost by year) of qualifying EMPP, and it serves as the statutory affidavit the assessor relies on under MCL 211.9m (new EMPP) and MCL 211.9n (previously existing EMPP). The form is published each year by the Michigan Department of Treasury and approved by the State Tax Commission, with the most recent revision dated for the current filing year — always confirm the revision date printed in the lower-left corner before you sign.
You must file Form 5278 if you own, lease, or possess personal property on a parcel where industrial processing or direct integrated support occupies more than 50% of the property’s use. That includes manufacturers, contract assemblers, food processors, primary metal producers, and shops that perform direct integrated support such as testing, R&D, engineering, or warehousing tied to a manufacturing operation under MCL 211.9m(8)(b). Lessors of EMPP must file as well — the lessor reports the property even when the lessee uses it for manufacturing, and the lessee must coordinate so that the property is reported only once.
Form 5278 replaces the need to file Form 632 (the general personal property statement) for the parcels covered by EMPP, but you still file Form 632 for any non-EMPP personal property at the same location. If your operation is small enough — under $180,000 in true cash value of all commercial and industrial personal property in the local unit — you may instead qualify for the Small Business Taxpayer Exemption and file Form 5076 rather than Form 5278. Mixing up these two exemptions is one of the most expensive mistakes filers make, because filing the wrong form means neither exemption is granted.
Before You Start: Documents and Information You Need
Form 5278 is not a form you can sit down and complete from memory. The acquisition cost schedule alone requires fixed-asset records broken out by year of acquisition, and a single missing invoice can shift your ESA liability by thousands of dollars under the rate schedule in MCL 211.1055. Pull these items into one folder before you open the PDF.
- Parcel identification numbers for every location in the local tax unit, because the assessor matches your filing to a parcel on the assessment roll, and a wrong PIN routes your form into a denial pile.
- Federal Employer Identification Number (FEIN) as it appears on your most recent IRS filing, since Treasury cross-checks the FEIN to your MTO ESA account and a mismatch blocks ESA payment.
- Fixed-asset register by year of acquisition going back through every year that property is still in service, because the EMPP rate tiers in the ESA Act drop as assets age.
- Original acquisition cost including freight, installation, and sales tax, because Michigan defines acquisition cost broadly under MCL 211.1053(a) and excluding these costs understates ESA.
- Lease schedules for any equipment you lease in or out, with the lessor’s name, FEIN, and the original acquisition cost the lessor paid.
- NAICS code for the parcel, because EMPP eligibility hinges on whether the predominant use code falls within manufacturing or direct integrated support.
- Square footage of industrial processing use vs. total use at the parcel, because the >50% predominant-use test is measured by occupied square footage or by original cost of equipment.
- Prior year’s Form 5278 and assessor correspondence, because rolling forward last year’s schedule and adjusting for additions and disposals is faster and less error-prone than starting from scratch.
- Form 5467 election documents if any property is subject to an Industrial Facilities Exemption (IFT) certificate, since IFT property has separate ESA treatment.
- Authorized signer information, because Form 5278 is an affidavit signed under oath, and an unauthorized signer voids the filing.
If any of these items is missing the day before the February 20 deadline, file what you have and amend later — a timely incomplete filing can be cured, but a late filing cannot.
Where to Get the Form and How to Access It
The current version of Form 5278 lives on the Michigan Department of Treasury’s property tax forms page and on the State Tax Commission’s EMPP page. Always download the form fresh each January because Treasury reissues it annually with the new ESA rate table embedded in the instructions, and using last year’s PDF can cause your acquisition cost calculations to be rejected on review.
Form 5278 is a fillable PDF. Open it in Adobe Acrobat Reader rather than a browser preview, because browser PDF engines often strip the form fields and silently drop your entries when you save. Save a copy with a clear file name such as 5278_2026_PlantA_Acme.pdf before you start typing, and save again after every part of the form so you do not lose 30 minutes of acquisition cost entry to a tab crash.
You can also pick up a paper copy at your local assessor’s office, but the paper version still requires you to attach the same parcel and acquisition cost detail. The MTO portal does not host Form 5278 itself — MTO is used for the ESA Statement (Form 5076-ESA workflow) that comes after Form 5278 has been accepted by the assessor. Bookmark both Treasury’s form library and the MTO login page so you can move between the two without hunting for URLs in February.
Step-by-Step: How to Fill Out Form 5278 Line by Line
Form 5278 is organized into four parts. Part 1 identifies the taxpayer and parcel. Part 2 contains the EMPP exemption affidavit checkboxes. Part 3 reports acquisition cost by year of acquisition for each ESA category. Part 4 is the certification and signature block. Each H3 below covers one field or logical group, in the exact order printed on the form.
Part 1, Box 1: Name of Taxpayer
This box asks for the legal name of the entity that owns or leases the EMPP. Enter the full registered name exactly as it appears on your Articles of Incorporation, LLC formation, or sole-proprietor DBA filing, in plain capitalized text and without abbreviations the assessor cannot match. Acme Precision Manufacturing, LLC is correct; Acme Precision Mfg is not.
For example, if Maria Lopez owns Lopez Tool & Die, Inc., she writes Lopez Tool & Die, Inc. — never Maria Lopez and never Lopez Tool. If you operate as a disregarded LLC for tax purposes, still enter the LLC’s name here, not the parent’s, because the assessor’s roll is keyed to the title-holding entity. The most common mistake on this field is entering a doing-business-as name instead of the legal entity, which causes the assessor to reject the affidavit because the name does not match the parcel owner of record. A common misconception is that Treasury and the assessor share databases — they do not, and the assessor will not look up your DBA for you.
Part 1, Box 2: Federal Employer Identification Number (FEIN)
This box wants the nine-digit FEIN issued by the IRS for the entity named in Box 1. Enter it in the standard XX-XXXXXXX format with the dash, in all caps if your reader is fillable. Sole proprietors with no FEIN may enter their Social Security number, but only if the business is unincorporated and has no employees.
If Carlos Nguyen’s Nguyen Auto Components, Inc. has FEIN 38-1234567, he writes 38-1234567. The edge case here is a brand-new entity that has applied for but not yet received a FEIN — in that case, write Applied For and attach the SS-4 confirmation. The most common mistake is using the parent company’s FEIN when filing for a subsidiary, which causes Treasury to post the ESA payment to the wrong taxpayer and triggers a notice of non-payment for the actual subsidiary. A misconception filers carry is that FEIN can be left blank if the assessor “knows who you are” — it cannot, because Treasury links Form 5278 to the MTO ESA account through the FEIN.
Part 1, Box 3: Mailing Address
Enter the address where the taxpayer wants to receive correspondence from the assessor and from Treasury, including ESA statements and any denial notices. Use street, city, state, and ZIP in the standard USPS format, and use the address where mail is reliably opened — not necessarily the parcel address.
If Janet Park’s headquarters is at 4500 Industrial Drive, Suite 200, Grand Rapids, MI 49503, that is what goes here even if the EMPP sits at a separate plant. The edge case is a P.O. Box — a P.O. Box is fine in Box 3, but the parcel address in Box 5 must be the physical street location. The most common mistake is entering the plant address when the plant is unstaffed, which causes ESA notices to pile up unopened until penalties accrue. A common misconception is that updating your address with the Secretary of State updates it with the local assessor — it does not.
Part 1, Box 4: Assessing Unit (City or Township)
This box identifies the local tax unit where the parcel sits — the city, village, or township that levies personal property tax and that will receive Form 5278. Enter the unit name and the county, exactly as it appears on your most recent assessment notice.
For instance, City of Wyoming, Kent County is correct, while Wyoming, MI is too vague because Wyoming is also a township in another county. The edge case is a parcel that straddles two tax units — file a separate Form 5278 with each unit, allocating EMPP by location. The most common mistake is filing with the county equalization office instead of the local assessor, which guarantees a missed deadline because counties do not forward late forms. A misconception is that “the city” always means the city government — in Michigan, many manufacturers sit in townships, and the township assessor is the correct recipient.
Part 1, Box 5: Parcel Identification Number(s)
Enter the full parcel identification number (PIN) for every parcel covered by this filing, exactly as it appears on the assessment roll. Michigan PINs vary by county but typically run 12 to 25 characters with dots or dashes. If you have multiple parcels in the same local unit, list each on its own line and complete a separate Part 3 schedule for each.
For example, 41-17-25-100-012 is a typical Kent County format. The edge case is a recently split or combined parcel — use the PIN that is current on March 1 of the assessment year, because that is the tax day controlling assessment. The most common mistake is transposing digits, which routes your form to the wrong parcel and leaves your real parcel showing zero EMPP and a full taxable assessment. A misconception is that one Form 5278 covers all parcels statewide — it does not. One form per local unit.
Part 2: Affidavit Checkboxes for EMPP Exemption
Part 2 is where you swear, under oath, that the property qualifies as EMPP. There are typically three checkboxes covering: (a) the property is new EMPP first placed in service after 12/31/2012 and qualifies under MCL 211.9m, (b) the property is previously existing EMPP that has been in service more than 10 years and qualifies under MCL 211.9n, and (c) the parcel meets the >50% industrial processing or direct integrated support predominant-use test.
Check every box that applies to the parcel. If Aisha Bennett’s plant has a mix of new robotics installed in 2024 and stamping presses from 2008, she checks both (a) and (b). The edge case is a parcel that does not yet meet the 10-year rule for previously existing EMPP — in that case only the new EMPP box may be checked, and older equipment remains taxable. The most common mistake is checking the predominant-use box without doing the math, which is perjury risk if audited. A misconception is that “manufacturing” is self-evident; the State Tax Commission’s Bulletin 9 of 2023 and the EMPP FAQ define industrial processing narrowly under MCL 208.1117(3).
Part 3: Acquisition Cost by Year of Acquisition
Part 3 is the heart of the form and the largest data entry effort. You report the original acquisition cost of qualifying EMPP, broken out by the calendar year the asset was first placed in service, separately for each ESA cost category. Acquisition cost includes freight-in, installation labor, sales/use tax, and any capitalized engineering, per MCL 211.1053(a).
Enter dollars and cents, no commas inside the field if it is a numeric field. For example, a $1,250,400.00 CNC machine acquired in 2021 goes on the 2021 line as 1250400.00. The edge case is a used asset bought from a related party — Michigan requires you to report the original acquisition cost when the asset was first placed in service anywhere, not your purchase price, when sold between related parties under common control. The most common mistake is netting trade-in credits against acquisition cost, which understates ESA and triggers a Treasury reconciliation notice. A misconception is that fully depreciated assets drop off the schedule — they do not until they are physically disposed, idled and tagged for retirement, or moved out of state.
Part 3 Subtotals: ESA Category Columns
The Part 3 schedule typically has separate columns for Personal Property Other than Construction in Progress and Construction in Progress (CIP), plus a row for property subject to an Industrial Facilities Exemption certificate. Enter CIP at full cost incurred to date, even though the asset is not yet in service, because Michigan taxes CIP under personal property rules.
For example, if Marcus Rivera’s auto parts plant has $400,000 of robotics under installation, the $400,000 sits in the CIP column on the line for the current acquisition year. The edge case is leased CIP — the lessor reports it, not the lessee. The most common mistake is double-counting CIP in both the CIP column and the in-service column when the asset is finally placed in service mid-year, inflating ESA. A misconception is that CIP is exempt because it is not yet productive — it is not exempt; it is reported at cost.
Part 3 Total: Total True Cash Value of EMPP
The form sums the year-by-year acquisition costs and applies a fair-market-value multiplier table that the State Tax Commission publishes annually. The result is the total true cash value (TCV) reported to the assessor for informational purposes. The ESA itself, however, is computed off acquisition cost using the rate schedule in MCL 211.1055, not off TCV.
If Acme’s total acquisition cost across all years is $7,200,000, the TCV after multipliers might compute to roughly $3,100,000, but the ESA is calculated separately on MTO. The edge case is property that is fully exempt under an IFT — list it for transparency but understand it is taxed at half the ESA rate. The most common mistake is leaving this total blank because the filer thinks the assessor will compute it — the assessor will not, and a blank total is treated as a defective affidavit. A misconception is that TCV equals book value; it does not, and using book value will be flagged on review.
Part 4: Certification, Signature, Title, Date, Phone
Part 4 is the affidavit signature. Sign in ink (or with a digital signature that the assessor accepts), print your title, and enter the date and a daytime phone number. Only an officer, member, partner, or properly authorized agent (with a Form 151 power of attorney on file) can sign.
For example, Maria Lopez, President, 02/15/2026, (616) 555-0142. The edge case is a signature by an outside CPA — attach a Form 151 authorization or the assessor can disregard the affidavit. The most common mistake is leaving the date blank or post-dating after February 20, which voids the timeliness of the filing even if the postmark is on time. A misconception is that an electronic signature is always acceptable — it is, only if the local assessor’s office has adopted a written e-signature policy; otherwise mail a wet-signed original.
Three Filled-Out Examples Using Real Scenarios
The three scenarios below show how three different filers complete Form 5278 from start to finish. Each is presented as a 2-column table.
Scenario 1: Maria Lopez — Small CNC Shop Claiming the Small Business Exemption Instead
Maria runs Lopez Tool & Die, Inc. with one parcel in the City of Wyoming, total true cash value of personal property around $80,000. She does not file Form 5278 because she qualifies for the Small Business Taxpayer Exemption.
| Form Section | What Maria Enters |
|---|---|
| Form chosen | Form 5076, not Form 5278, because TCV is under $180,000 |
| Reason | Small Business Taxpayer Exemption under MCL 211.9o |
| Filing deadline | February 20, 2026, with the City of Wyoming assessor |
| Where filed | City of Wyoming Assessor’s Office, in person, with date-stamped receipt |
| Form 5278 Part 1 | Not filed — filing both forms would void both exemptions |
| Form 5278 Part 3 | Not applicable |
| ESA filing | Not required because the property is exempt under 9o, not 9m/9n |
| Result | Zero personal property tax; zero ESA |
Scenario 2: Carlos Nguyen — Mid-Sized Auto Parts Supplier With $5M of EMPP
Carlos owns Nguyen Auto Components, Inc., a Tier 2 supplier in Sterling Heights with $5.2 million of acquisition cost across machinery from 2014 through 2025.
| Form Section | What Carlos Enters |
|---|---|
| Box 1 Name | Nguyen Auto Components, Inc. |
| Box 2 FEIN | 38-1234567 |
| Box 3 Mailing Address | 17500 Production Way, Sterling Heights, MI 48312 |
| Box 4 Assessing Unit | City of Sterling Heights, Macomb County |
| Box 5 Parcel ID | 13-22-301-045 |
| Part 2 Affidavit | Boxes (a), (b), and predominant-use box all checked |
| Part 3 Acquisition Cost | $5,200,000 spread across 2014–2025 in the in-service column |
| Part 4 Signature | Carlos Nguyen, President, 02/12/2026, (586) 555-0199 |
| Filing channel | Certified mail to City of Sterling Heights Assessor with green-card receipt |
| ESA next step | File ESA Statement on MTO by August 15 |
Scenario 3: Aisha Bennett — New Manufacturer Claiming First-Year EMPP Mid-Year
Aisha launched Bennett Robotics, LLC in October 2025 in Ann Arbor Township, with $1.1 million of new robotics placed in service in November 2025.
| Form Section | What Aisha Enters |
|---|---|
| Box 1 Name | Bennett Robotics, LLC |
| Box 2 FEIN | 93-7654321 |
| Box 3 Mailing Address | 800 Research Park Dr, Ann Arbor, MI 48108 |
| Box 4 Assessing Unit | Ann Arbor Township, Washtenaw County |
| Box 5 Parcel ID | 09-12-100-007 |
| Part 2 Affidavit | Box (a) new EMPP only; predominant-use box checked |
| Part 3 Acquisition Cost | $1,100,000 on the 2025 line, in-service column |
| Part 4 Signature | Aisha Bennett, Managing Member, 02/18/2026, (734) 555-0166 |
| Filing channel | Hand-delivered with date-stamped duplicate copy |
| ESA next step | First ESA Statement due August 15, 2026 on MTO |
How to File the Completed Form 5278
Form 5278 must be filed with the local assessor of the city or township where the parcel sits, not with the Michigan Department of Treasury and not with the county. The filing must be received or postmarked by February 20 of the assessment year — there is no extension, and February 20 is the same date even when it falls on a weekend, in which case Michigan moves the deadline to the next business day under MCL 211.9m(2).
You have three filing channels.
- U.S. Mail. Mail the signed original to the assessor’s office. The address is on your most recent assessment notice or the local unit’s website. Use certified mail with return receipt because Michigan accepts the USPS postmark as proof of timely filing under STC guidance. There is no filing fee. Processing takes 30 to 60 days; keep the green card as your proof of filing.
- In Person. Hand-deliver the signed original to the assessor’s office during business hours and ask for a date-stamped duplicate. No fee. This is the safest channel for filers in February. Keep the date-stamped duplicate in your tax file for at least six years.
- Email or Fax. Some local units accept emailed PDFs or faxed copies; many do not. Call the assessor’s office before February 15 to confirm. If accepted, request a written acknowledgement that the form was received. No fee.
After Form 5278 is accepted, the second leg of the process moves to the MTO ESA portal, where Treasury pre-populates your ESA Statement using Form 5278 data sent by the assessor. You log in with your MTO credentials, verify the acquisition cost rollup, and pay the ESA by August 15 under MCL 211.1057. Payment is by ACH debit, credit card (with a third-party fee), or check made payable to the State of Michigan.
What Happens After You File
Within 30 to 60 days, the local assessor reviews Form 5278 and either accepts the EMPP exemption or denies it. If accepted, the parcel’s personal property is removed from the local roll and your acquisition cost data flows to Treasury for ESA. You will receive an ESA pre-populated statement on MTO sometime between May and July.
If the assessor denies the exemption, you receive a denial notice that you can appeal to the March Board of Review by the local deadline, and then to the Michigan Tax Tribunal within 35 days of the Board’s decision under MCL 205.735a. Tribunal decisions in cases like Detroit Edison Co. v Department of Treasury have repeatedly held that filers carry the burden of proving predominant use, so document your square footage and equipment cost analysis in the file.
After ESA payment, Treasury distributes ESA revenue to local units to replace lost personal property tax revenue. If you fail to pay ESA by August 15, Treasury imposes a 1% per week late penalty up to 5%, and after September 15 the EMPP exemption is rescinded for the year and the property snaps back onto the local tax roll under MCL 211.1059 — a result that has cost individual filers seven figures in restored taxes plus interest.
Mistakes to Avoid When Filling Out Form 5278
- Filing after February 20. The exemption is denied for the entire year; there is no good-cause extension.
- Mailing to Treasury instead of the local assessor. Treasury will not forward the form, and the deadline passes while it sits in a Lansing mailroom.
- Mismatched legal name and FEIN. Treasury cannot match your ESA account, so ESA goes unpaid and the exemption is rescinded.
- Wrong parcel ID. The exemption attaches to the wrong parcel and your real parcel is fully taxed.
- Skipping the predominant-use checkbox. The assessor cannot grant the exemption without the sworn predominant-use statement.
- Reporting net of trade-ins. Acquisition cost is gross; netting understates ESA and triggers a Treasury reconciliation.
- Omitting freight, installation, and sales tax from acquisition cost. Same understatement consequence as above.
- Listing fully depreciated assets at zero. Cost stays on the schedule until disposal; reporting zero is treated as misstatement.
- Filing both Form 5076 and Form 5278 for the same property. Both exemptions are denied because they are mutually exclusive.
- Unauthorized signer. A non-officer signing without Form 151 authority voids the affidavit.
- Forgetting the ESA Statement on MTO. The Form 5278 alone does not pay ESA; missing the August 15 ESA deadline rescinds the exemption.
Do’s and Don’ts
- Do download a fresh PDF every January because Treasury updates the rate table each year.
- Do file by certified mail or in person with a date-stamped receipt — your receipt is your only proof in a dispute.
- Do reconcile Part 3 to your fixed-asset register and to your federal Form 4562 depreciation schedule.
- Do call the local assessor before February 15 if anything on the form is unclear.
- Do keep Form 5278 and supporting workpapers for at least six years for ESA audit defense.
- Do file Form 5277 to rescind the exemption when you sell the parcel, to avoid a successor-liability surprise.
- Don’t assume your CPA filed it — confirm in writing every January.
- Don’t wait until February 19 to start data entry on Part 3.
- Don’t sign the affidavit if you have not personally verified predominant use.
- Don’t mix multiple local units onto one Form 5278 — each unit gets its own filing.
- Don’t ignore the State Tax Commission bulletins — they update definitions and procedures every year.
- Don’t treat the ESA Statement on MTO as optional — it is the second half of the same process.
Pros and Cons of Filing on Your Own vs. With Help
- Pro of filing pro se: No professional fee, which can range from $1,500 to $10,000 for a multi-parcel filer.
- Pro of filing pro se: You learn your fixed-asset register cold, which improves federal property tax planning.
- Pro of filing pro se: Faster turnaround because you control the calendar.
- Pro of filing pro se: Direct relationship with the local assessor, which helps in future years.
- Pro of filing pro se: Confidentiality — fewer eyes on your acquisition cost detail.
- Con of filing pro se: A single classification error can cost more than the consultant fee.
- Con of filing pro se: Predominant-use analysis requires square footage and process flow documentation many filers lack.
- Con of filing pro se: Rate table changes are easy to miss without a tax practice tracking them.
- Con of filing pro se: Tribunal appeals are technical and benefit from counsel.
- Con of filing pro se: Multi-state manufacturers have related-party acquisition cost issues that experienced consultants spot quickly.
Form 5278 vs. Related Michigan Personal Property Forms
| Form | When to Use It |
|---|---|
| Form 5278 | EMPP exemption + ESA reporting under MCL 211.9m / 9n |
| Form 5076 | Small Business Taxpayer Exemption under MCL 211.9o, TCV under $180,000 |
| Form 632 | General personal property statement for non-EMPP property |
| Form 5277 | Rescission of EMPP exemption when property is sold or moved |
| Form 151 | Authorized representative power of attorney for an outside signer |
FAQs
Is Form 5278 the same as Form 632?
No. Form 5278 claims the EMPP exemption and reports ESA acquisition cost; Form 632 is the general personal property statement for non-EMPP property. Many filers file both for different property at the same parcel.
Can I file Form 5278 electronically through MTO?
No. Form 5278 is filed with the local city or township assessor by mail or in person. MTO handles only the ESA Statement that follows.
Is the February 20 deadline ever extended?
No. Michigan law does not allow good-cause extensions for Form 5278; only the weekend rollover applies under MCL 211.9m.
Do I check both the new EMPP and previously existing EMPP boxes in Part 2?
Yes, if your parcel has both kinds of qualifying property. Each checkbox certifies a separate statutory basis under MCL 211.9m and 211.9n.
Should I include freight and installation in acquisition cost?
Yes. Michigan defines acquisition cost broadly under MCL 211.1053 to include freight, installation, sales tax, and capitalized engineering.
Do I report fully depreciated assets in Part 3?
Yes. Cost stays on the schedule at original acquisition cost until the asset is disposed, retired, or moved out of state.
Can my outside CPA sign Form 5278?
Yes, only if a Form 151 authorization is on file with the assessor. Otherwise the affidavit is void.
Do I file a separate Form 5278 for each parcel?
Yes, when parcels are in different local units. Multiple parcels in the same unit can share one form with separate Part 3 schedules.
Is leased equipment reported by the lessor or the lessee?
Yes, the lessor reports leased EMPP at original acquisition cost; the lessee should not double-report, and both parties should reconcile annually.
Do I write my parcel ID with or without dashes in Box 5?
Yes, include dashes or dots exactly as printed on your assessment notice; mismatched formatting causes routing errors at the assessor’s office.
Is an electronic signature acceptable in Part 4?
Yes, if the local assessor has a written e-signature policy; otherwise mail a wet-signed original to be safe.
What happens if I miss the August 15 ESA payment after filing Form 5278 on time?
No, the exemption is not safe — Treasury imposes 1% per week up to 5%, and after September 15 the EMPP exemption is rescinded under MCL 211.1059.
Can I amend Form 5278 after the February 20 deadline?
Yes, to correct acquisition cost figures by filing a corrected Form 5278 with the assessor and updating MTO; the exemption itself is locked in by the timely original filing.
Does an Industrial Facilities Exemption (IFT) certificate change my Form 5278 filing?
Yes. IFT property is reported on Form 5278 but assessed ESA at half the standard rate under the State Tax Commission IFT guidance.
Related reading
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