Tax Day is December 31, 2021. The location, condition and attributes of assessable personal property and the ownership of that property for property tax assessment purposes during the subsequent year are determined as of Tax Day. No change in ownership, location, taxable status or condition of the assessable property after Tax Day affects either the assessment or the liability for taxation of the assessable property, except as otherwise specifically provided by statute. You should file your required form after January 1, 2022 and up until the deadline – see details below.
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. There are various personal property exemptions available; see below.
At the end of each year the Assessing Department mails out blank statements to all businesses (except for those with continuing Small Business exemptions). 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 2019 then it should be reported on the 2019 line of section A (furniture and fixtures) at a cost of $400. The State Tax Commission has set the depreciation multipliers for each year and section.
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.
If you received the Small Business Property Tax Exemption for 2021 on your current parcel in Clinton Township then you are not required to re-file your exemption claim for 2022. All other businesses/parcels are required to annually, properly, and timely file one of the following forms by February 20th:
- Personal Property Statement (Form 632)
- Eligible Manufacturing Personal Property Tax Exemption Claim, Personal Property Statement, and Report of Fair Market Value of Qualified New and Previously Existing Personal Property (Form 5278)
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, or the guides below, for details.
Small Business Property Tax Exemption (Form 5076)
New filers: Please see the Small Business Exemption Guide below for eligibility and filing details.
If you own a business in Clinton Township that received the Small Business Property Tax Exemption for 2021 then you will not receive a statement in the mail; the exemption will continue for 2022. However, if at any point you no longer qualify for the Small Business Property Tax Exemption, you must file a Rescission Form 5618 and a personal property statement no later than February 20th of the year that the property is no longer eligible. Failure to file Rescission Form 5618 will result in significant penalty and interest as prescribed by PA 132 of 2018.
The Assessing Department conducts audits on existing Small Business Property Tax Exemption parcels to ensure continued eligibility for the exemption. Per MCL 211.9o, a person who claims this exemption shall maintain books and records and shall provide access to those books and records. The Assessor may remove current and three years of prior claims. The taxpayer will be billed for the additional taxes plus interest and penalties.
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, 2021 then your business will be responsible for both the Summer and Winter Bills in 2022. 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.
New business owners, please fill out and submit the New Business Questionnaire (PDF). We will be out in the fall to canvass the area and get any additional information we may need.
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 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, each denoting a different school district:
- 016 - Chippewa Valley Schools
- 017 - L'Anse Creuse Public Schools
- 018 - Clintondale Community Schools
- 019 - Fraser Public Schools
- 020 - Mount Clemens Community Schools
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.
- 2022 Form 632 Personal Property Statement (PDF)
- 2022 Form 5278 Eligible Manufacturing Personal Property Tax Exemption Claim, Personal Property Statement, Report of Fair Market Value
- 2022 Form 5076 Small Business Property Tax Exemption Claim Under MCL 211.9o (PDF)
- 2022 Form 5467 Election of Lessee Report of Eligible Manufacturing Personal Property (PDF)
- 2022 Daily Rental Property (Form 3595) (PDF)
- 2022 Idle Equipment (Form 2698) (PDF)
- Affidavit to Rescind Exemption of Eligible Manufacturing Personal Property (Form 5277) (PDF)
- Request to Rescind the Small Business Property Tax Exemption Claim Under MCL 211.9o (Form 5618) (PDF)