Personal Property News
2019 Personal Property Statements will be mailed
to all known businesses by January 10, 2019.
On May 3, 2018 Governor Snyder signed in law P.A. 132 of 2018. This act made changes to the Small Business Taxpayer Exemption (MCL 211.9o), specifically changing the filing requirements to provide that eligible taxpayers do not have to annually file to receive the exemption. Taxpayers who filed for the exemption in prior years still must file Form 5076, Small Business Property Tax Exemption Claim Under MCL 211.9o, in 2019 to claim the exemption. Once granted, the assessor will then continue the exempt the personal property until the taxpayer files a rescission indicating they no longer qualify for the exemption. Assessors can implement an audit program to determine if taxpayers still qualify for the exemption.
Public Acts 261-264 of 2017 were signed into law on December 28, 2017. P.A. 261-264 made several changes that affect both the Small Business Taxpayer Exemption and the Eligible Manufacturing Personal Property Exemption (EMPP), including revised deadlines and appeal rights.
All owners of business personal property located in Clinton Township are required to annually, properly, and timely file ONE of the following forms by February 20th:
Exemptions are not automatic - IF eligible for either of the new exemptions you must annually, properly, and timely file the correct form. If you are not eligible for an exemption you must file the regular personal property statement (Form 632).
Any filings after the applicable statutory deadline will not be accepted and will be subject to an estimated value. Appeals to the March Board of Review may be available. Please see PA 261-264 of 2017 for details.
Click on the links below to read the State Tax Commission guidelines as well as the applicable excerpts from the General Property Tax Act.
Essential Services Assessment FAQs
Small Business Exemption Guide
Forms with instructions
2019 - Form 632 - Personal Property Statement
2019 - Form 5076 - Small Business Property Tax Exemption Claim Under MCL 211.9o
2019 - Form 5278 - Eligible Manufacturing Personal Property Tax Exemption Claim, Personal Property Statement, and Report of Fair Market Value of Qualified New and Previously Existing Personal Property (Combined Document)
2019 - Form 5467 - Election of Lessee Report of Eligible Manufacturing Personal Property
Affidavit to Rescind Exemption of Eligible Manufacturing Personal Property (Form 5277)
2019 Idle Equipment (Form 2698)
2019 Daily Rental Property (Form 3595)
The Personal Property Statement is an annual declaration of a business’ assets as of December 31st of the prior year. The information on the statement is confidential and discussed only with the person who signed the statement (usually the owner) or an authorized representative. Only these two individuals may receive any copies of the statement.
At the end of each year the Assessing Department mails out blank statements to all businesses. If for some reason a business does not receive a blank statement then they should contact the Assessing Department to verify that the correct mailing address is on file. A blank form may also be downloaded from this site.
Be sure you are reporting the original costs of all assets on the original year of acquisition line. For example, if you purchased a new desk for a total cost of $400 in 2013 then it should be reported on the 2013 line of section A (furniture & fixtures) at a cost of $400. The State Tax Commission has set the depreciation multipliers for each section and each year the assets receives further depreciation.
Don’t forget to report all written-off equipment. Even though an asset may be fully depreciated according to your accounting standards, it is still required to be reported on the personal property statement.
New Business Owners: please fill out the New Business Questionnaire below. We will be out in the fall to canvass the area and get any additional information we may need. The form may be mailed or faxed to us.
New Business Questionnaire
Going Out of Business?
Is your business moving out of Clinton Township or closing down prior to tax day (December 31st)? If so, please notify us as soon as possible at 586-286-9468 in order to keep our records up to date. Remember that if you are in business on December 31, 2018 then your business will be responsible for both the Summer and Winter Bills in 2019. Please be sure that you provide us with a forwarding address and date that you went out of business in Clinton Township so that your bill does not go delinquent.
Please be sure that you are reporting all of your locations to the proper Clinton Township, Michigan. We are Clinton Township in Macomb County and our zip codes are 48035, 48036, 48038. There is also a Clinton Township in Lenawee County and Oscoda County as well as a city of Clinton, Michigan. Many times these accounts get confused. Be sure you are reporting to the correct community to ensure that you are getting the most accurate assessment.
Also, we have five (5) school districts in Clinton Township. We divide your accounts up by these school districts. Your parcel number will end in 016, 017, 018, 019 or 020.
016 = Chippewa Valley School District
017 = L’Anse Creuse School District
018 = Clintondale School District
019 = Fraser School District
020 = Mount Clemens School District
If you are not sure, what account to place a location on, you may either look the address up on our Public Record Data Link or contact us at 586-286-9468.