2018 Essential Services Assessment (ESA) statements have been generated and are now available to all taxpayers whose Combined Document (Form 5278) information was forwarded to the Department by the local assessor. ESA statements may be accessed via Michigan Treasury Online (MTO) at https://mto.treasury.michigan.gov.
For instructions on accessing and navigating MTO and submitting electronic ESA payments, please visit the ESA website at www.michigan.gov/esa.
If, after reviewing the information available, taxpayers or assessors have questions regarding EMPP or ESA, please feel free to contact the ESA unit
at ESAQuestions@michigan.gov or 517-241-0310.