As a reminder, all assessors who have had one or more Eligible Manufacturing Personal Property (EMPP) exemptions granted in their local units are required to transmit all information from the Combined Document (Form 5278) to the Department of Treasury no later than April 1st.
If using Computer Assisted Mass Appraisal (CAMA) software, the information should be exported electronically to the software provider who will then forward the information to the Department. It is vital that assessors report all information supplied by the taxpayer on the Combined Document (Form 5278) accurately, including contact information in Part 1 and all declarations (including check boxes) and acquisition costs reported in Part 3. Omissions of this information will result in errors on the Essential Services Assessment (ESA) Statement when it is generated by the Department of Treasury. This, in turn, may result in incorrect calculations of ESA and rescissions of the EMPP exemption. Assessors are encouraged to double-check all information entered into CAMA software prior to exporting to the CAMA provider.