Form 5277, Affidavit to Rescind Eligible Manufacturing Personal Property Exemption, is a Michigan Department of Treasury form that a business files with the assessor of the city or township where its property is located. The City of Wyoming, Michigan, Assessor/Equalization lists it among its business personal property filings, which makes it a Wyoming property tax form for businesses whose property no longer qualifies for the exemption. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF 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 form on which a person certifies that personal property previously claimed as eligible manufacturing personal property is no longer eligible and asks the assessor to rescind the exemption.
The form is issued under authority of Public Act 206 of 1893 and PA 92 of 2014, as amended. Its certification refers to the Eligible Manufacturing Personal Property exemption defined by MCL 211.9m or MCL 211.9n, which was previously claimed on Form 5278. Completing Form 5277 does not claim anything: it ends an exemption that was already in place.
The form has four blocks: personal property location information, taxpayer information, a two-part certification with signature, and a box marked "Assessor Use Only – Date of Receipt." It is filed with the assessor of the township or city in which the property is located.
The City of Wyoming Assessor's Office page explains where the form fits locally. For the 2026 tax year, parcels that received the eligible manufacturing personal property exemption in 2025 have no filing requirement with the city. If the property is no longer eligible manufacturing personal property, the business must file Form 5277 and Michigan Department of Treasury Form 632. Other exemptions on that page, such as the Small Business Personal Property Tax Exemption (Form 5076) and the heavy equipment rental exemption (Form 5819), use different forms.
Who needs to file 5277?
A person who claimed the Eligible Manufacturing Personal Property exemption (previously claimed on Form 5278) and whose property is no longer eligible for it files Form 5277 with the assessor of the city or township where the property is located.
- Owners: certification line 1 is signed by the owner of the personal property reported on the parcel number.
- Authorized agents: an agent may sign instead, but the form requires a letter of authority to be attached.
- Businesses in the City of Wyoming: the city's page says a business must file Form 5277 and Form 632 if its personal property is no longer eligible manufacturing personal property.
You do not file Form 5277 if the property remains eligible. The city's page states that for the 2026 tax year there are no filing requirements with the City of Wyoming for parcel numbers that received the exemption in 2025. Businesses using the Small Business Personal Property Tax Exemption or the heavy equipment rental exemption follow the instructions for their own forms (5076 and 5819).
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 is a Saturday, Sunday or legal holiday, the deadline moves to the next day that is not a Saturday, Sunday or legal holiday.
For the City of Wyoming, the deadline for 2026 is February 20, 2026. The city's page states that all personal property forms must be filed no later than that date and that forms postmarked February 20, 2026 are considered timely. Form 632 is due by the same date when it is filed with Form 5277.
Documents you need
- Letter of authority, only if an authorized agent rather than the owner signs the certification; the form says it must be attached.
- 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.
- List of assumed names used by the legal entity, only if there are any and they do not fit on the form.
- Michigan Department of Treasury Form 632, for a business in the City of Wyoming whose personal property is no longer eligible manufacturing personal property.
How to fill out 5277
Enter the parcel number
At the top right of the form, enter the Parcel Number for the personal property.
Complete the location fields
Under Personal Property Location Information, fill in City and County if the property is in a city. Use Township and County if it is in a township but not in a village, and Township, Village and County if it is in a village.
Enter the property street address
Write the street address where the personal property is located, with city, state and ZIP Code.
List all real property parcel numbers
List every real property parcel number where the personal property reported on the form is located, and attach a list if you need more room.
Enter taxpayer name and FEIN
Under Taxpayer Information, enter the FEIN and the Taxpayer Name Associated with this FEIN. Add the Primary Occupant Name only if it differs from the taxpayer name.
List assumed names
Enter any assumed names used by the legal entity, and attach a list if necessary.
Add contact person details
Enter the contact person's name, e-mail address, telephone number, mailing address, city, state and ZIP Code.
Enter records information
Give the name and telephone number of the person in charge of records, and the address where the records are retained, with city, state and ZIP Code.
Complete the certification
Line 1 certifies you are the owner of the property or the duly authorized agent; an agent must attach a letter of authority. Line 2 certifies that the exemption previously claimed on Form 5278 is no longer eligible and asks that it be rescinded.
Sign and date the affidavit
Sign the form, enter the date, and add your printed name and title. Leave the Assessor Use Only box blank.
Review and download the completed PDF
Check the parcel numbers, addresses and certification, then download or print the completed PDF from FillingPDF and assemble the package described under How to submit.
How to submit 5277
File Form 5277 with the assessor of the city or township in which the property is located. For property in the City of Wyoming, the Assessor's Office page gives a mailing address for business personal property forms.
- By mail: City of Wyoming Assessor's Office, 1155 28th St SW, PO Box 905, Wyoming, MI 49509. Forms postmarked February 20, 2026 are considered timely for the 2026 filing.
- Package contents: the signed Form 5277, a letter of authority if an agent signs, any attached lists of parcel numbers or assumed names, and, for a business in the City of Wyoming whose property is no longer eligible, Michigan Department of Treasury Form 632.
The form names no other channel. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing after February 20, or after the next day that is not a Saturday, Sunday or legal holiday when February 20 falls on one.
- Having an agent sign without attaching the letter of authority the form requires.
- Leaving the City, Township, Village and County fields incomplete; the form says which ones apply depending on whether the property is in a city, a township or a village.
- Listing only one parcel number when the personal property sits on several real property parcels instead of attaching the list.
- Filing Form 5277 for a business in the City of Wyoming without Form 632 when the property is no longer eligible manufacturing personal property.
- Submitting the form unsigned, or without the date, printed name and title beside the signature.
- Filing Form 5277 for property that is still eligible; the city requires no filing for parcels that kept the exemption.
- Sending the form to a different assessor than the one for the city or township where the property is located.
Frequently asked questions
What is Form 5277 used for?
Form 5277 is a Michigan Department of Treasury affidavit that rescinds an Eligible Manufacturing Personal Property exemption. You file it with the city or township assessor when property that was previously claimed on Form 5278 is no longer eligible for the exemption.
When is Form 5277 due?
By February 20 of the year in which the property is no longer eligible, or the next day that is not a Saturday, Sunday or legal holiday if February 20 falls on one. For the City of Wyoming in 2026, the date is February 20, 2026, and postmarks on that day count as timely.
Where do I mail Form 5277 in Wyoming, MI?
Mail it to City of Wyoming Assessor's Office, 1155 28th St SW, PO Box 905, Wyoming, MI 49509. The city's page gives this address for all 2026 business personal property forms. Use the assessor of the city or township where the property is located.
Do I need to file Form 632 with Form 5277?
In the City of Wyoming, yes: the Assessor's Office page says a business whose personal property is no longer eligible manufacturing personal property must file both Form 5277 and Michigan Department of Treasury Form 632 by February 20, 2026.
Do I file Form 5277 if my property is still eligible?
No. The City of Wyoming says there are no filing requirements with the city for the 2026 tax year for parcel numbers that received the eligible manufacturing personal property exemption in 2025. Form 5277 applies only when the property stops being eligible.
Can an agent sign Form 5277 for the owner?
Yes. Certification line 1 allows a duly authorized agent to sign, but a letter of authority must be attached. Without it, the certification that the signer is the owner or an authorized agent is not supported.
What is the difference between Form 5277 and Form 5278?
Form 5278 is the form on which the Eligible Manufacturing Personal Property exemption was previously claimed. Form 5277 does the opposite: it rescinds that exemption when the property is no longer eligible. The city points to the Form 5278 instructions for eligibility.
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 form: you submit it to the assessor through the agency's channels, such as the mailing address above.
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