Form 5277, Affidavit to Rescind Eligible Manufacturing Personal Property Exemption, is a Michigan Department of Treasury form that a taxpayer files with the local assessor to give up an exemption previously claimed on Form 5278. The City of Wyoming, Michigan, lists it among its assessing forms, one of the Wyoming property tax forms for exemptions. Property owners or their authorized agents use it when the exempted property is no longer eligible. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published by the city at wyomingmi.gov.
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What is 5277?
Form 5277, Affidavit to Rescind Eligible Manufacturing Personal Property Exemption, is the Michigan Department of Treasury affidavit a taxpayer signs to withdraw a claim of exemption for Eligible Manufacturing Personal Property when the property no longer qualifies.
The form is issued under authority of Public Act 206 of 1893 and PA 92 of 2014, as amended. In its certification, the signer states that the Eligible Manufacturing Personal Property exemption, as defined by MCL 211.9m or MCL 211.9n and previously claimed on Form 5278, is no longer eligible, and asks that the exemption be rescinded.
The affidavit is filed with the assessor of the township or city in which the property is located. It identifies the property by location (city, township, village and county, a street address and every real property parcel number where the personal property sits), the taxpayer by name and FEIN, and the people to contact about the records. The bottom of the form carries a box marked for assessor use only, where the date of receipt is entered.
Form 5277 is the companion of Form 5278, Eligible Manufacturing Personal Property Tax Exemption Claim, which is the form used to claim the exemption. The City of Wyoming also lists a separate request, Form 5618, for rescinding the Small Business Property Tax Exemption Claim; Form 5277 does not cover that exemption.
Who needs to file 5277?
A person who claimed the Eligible Manufacturing Personal Property exemption, and whose exempted property is no longer eligible for it, files Form 5277. The form is meant for the exemption that was previously claimed on Form 5278.
- Owners of the personal property. The first certification on the form states that the signer is the owner of the personal property reported on the parcel number shown.
- Authorized agents. An agent may sign instead of the owner, but the form requires a letter of authority to be attached.
The form is not for other exemptions. The City of Wyoming's assessing forms page lists separate forms for the Small Business Property Tax Exemption (Forms 5076 and 5618) and for principal residence exemptions, and Form 5277 does not replace them.
Where the form is filed depends on where the property sits: with the assessor of the township or city in which the Eligible Manufacturing Personal Property is located. Property inside a city uses the City and County fields; property in a township but not in a village uses the Township and County fields; property in a village uses the Township, Village and County fields.
When to file 5277
File Form 5277 by February 20 of the year in which the exempted property is no longer eligible for the exemption. If February 20 falls on a Saturday, Sunday or legal holiday, the deadline moves to the next day that is not a Saturday, Sunday or legal holiday.
The rule is printed at the top of the form: a person claiming the exemption shall rescind the claim by that date, by filing the affidavit with the assessor of the township or city where the property is located. The form prints no other deadline and says nothing about processing time.
Documents you need
- A letter of authority, only if you sign as the duly authorized agent of the owner rather than as the owner.
- A list of all real property parcel numbers where the personal property is located, only if they do not fit in the space on the form (the form says to attach a list as necessary).
- A list of assumed names used by the legal entity, only if there is more than one or they do not fit (the form says to attach a list if necessary).
How to fill out 5277
Enter the parcel number
At the top right, in the Parcel Number box, enter the parcel number for the personal property reported on this affidavit.
Complete the property location
Under Personal Property Location Information, fill in City and County for property inside a city, Township and County for property in a township but not a village, or Township, Village and County for property in a village. Then enter the street address, city, state and ZIP code where the personal property is located.
List real property parcel numbers
Enter all real property parcel numbers where the personal property reported on this form is located. Attach a list if the space is not enough.
Enter the taxpayer information
Enter the FEIN and the Taxpayer Name Associated with this FEIN. Add the Primary Occupant Name if it differs from the taxpayer name, and any assumed names used by the legal entity, attaching a list if necessary.
Add contact person details
Give the Contact Person Name, Contact E-mail Address and Contact Telephone Number, then the contact mailing address with city, state and ZIP code.
Identify who keeps the records
Enter the Name of Person in Charge of Records and a telephone number, then the address where records are retained, with city, state and ZIP code.
Review the two certifications
Certification 1 states that you are the owner of the personal property or the duly authorized agent, in which case you must attach a letter of authority. Certification 2 states that the exemption previously claimed on Form 5278 is no longer eligible and requests that it be rescinded.
Sign and date the affidavit
Sign, enter the date, and add your printed name and title. Leave the box marked Assessor Use Only - Date of Receipt blank.
Review and download the completed PDF
Check the parcel numbers, location fields and signature block, then download or print the completed PDF from FillingPDF and deliver it to the assessor as described under How to submit.
How to submit 5277
Form 5277 is filed with the assessor of the township or city in which the Eligible Manufacturing Personal Property is located; the form names no other recipient.
- Where it goes: the assessor for the location you entered under Personal Property Location Information. For property in the City of Wyoming, Michigan, the form is posted on the city's assessing forms page at https://www.wyomingmi.gov/assessing-forms, and the issuing office is listed as the City of Wyoming Assessor/Treasurer.
- What goes with it: the signed and dated affidavit, a letter of authority if an agent signs, and attached lists if you have more than one real property parcel number or assumed names that do not fit on the form.
- When: by February 20 (or the next business day when that date is a weekend or legal holiday) of the year the property stops being eligible.
The form prints no mailing address, fax number, email address or online portal, so contact the assessor's office for how it accepts the affidavit. FillingPDF lets you fill out and download the PDF; submission follows the assessor's channels above.
Common mistakes to avoid
- Filing after February 20 (or after the next business day when February 20 falls on a Saturday, Sunday or legal holiday) in the year the property stopped being eligible.
- Filing the affidavit with an assessor other than the one for the township or city where the personal property is located.
- Signing as an agent without attaching a letter of authority, which the form requires for the agent certification.
- Completing the wrong location fields: a city property uses City and County; a township property outside a village uses Township and County; a village property uses Township, Village and County.
- Listing only one parcel number when the personal property sits on several real property parcels; the form asks for all of them, with a list attached as necessary.
- Leaving the signature, date, printed name or title blank in the Certification block.
- Using Form 5277 for an exemption that was not claimed on Form 5278, such as the small business exemption, which has its own rescission form.
Frequently asked questions
What is Form 5277 used for?
Form 5277 is the affidavit used to rescind an Eligible Manufacturing Personal Property exemption that was previously claimed on Form 5278. You certify that the property is no longer eligible under MCL 211.9m or MCL 211.9n and ask the assessor to rescind the exemption.
When is Form 5277 due?
By February 20 of the year in which the exempted property is no longer eligible. If February 20 is a Saturday, Sunday or legal holiday, the deadline is the next day that is not a Saturday, Sunday or legal holiday. The form states this at the top.
Where do I file Form 5277?
With the assessor of the township or city in which the Eligible Manufacturing Personal Property is located. The form gives no address or portal, so ask that assessor's office how it accepts the affidavit. The City of Wyoming posts the form on its assessing forms page.
Is Form 5277 one of the Wyoming property tax forms?
The City of Wyoming, Michigan, lists Form 5277 on its assessing forms page next to other property tax exemption forms. It is a Michigan Department of Treasury form, and it goes to the assessor for the place where the property is located.
Can an agent sign Form 5277 for the owner?
Yes. Certification 1 allows a duly authorized agent to sign, but the form says a letter of authority must be attached. Without it, the signer should be the owner of the personal property.
What is the difference between Form 5277 and Form 5278?
Form 5278 is the Eligible Manufacturing Personal Property Tax Exemption Claim, used to claim the exemption. Form 5277 is the affidavit used afterward to rescind that claim when the property is no longer eligible.
Do I need to attach anything to Form 5277?
Only in some cases: a letter of authority if an agent signs, a list of parcel numbers if the real property parcels do not fit on the form, and a list of assumed names if necessary. The form asks for no other attachments.
Can I fill out Form 5277 online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the affidavit; you deliver it to the assessor through the assessor's channels.
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