Form 3595 "Itemized Listing of Daily Rental Property (As of 12-31-19)" - Michigan

What Is Form 3595?

This is a legal form that was released by the Michigan Department of Treasury - a government authority operating within Michigan. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on July 1, 2019;
  • The latest edition provided by the Michigan Department of Treasury;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form 3595 by clicking the link below or browse more documents and templates provided by the Michigan Department of Treasury.

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Michigan Department of Treasury
3595 (Rev. 07-19)
Reset Form
2020 Itemized Listing of Daily Rental Property (as of 12-31-19)
INSTRUCTIONS: Use this form to provide the itemized listing of “daily rental property” required by Section 8c of P.A. 206 of 1893, as amended.
“Daily rental property” is assessed to the owner at the location of the rental business and is not assessable at its location on December 31, 2019,
(hereafter referred to as “Tax Day”) if certain requirements are met.See the reverse side of this form for the definition of “daily rental property” and
for the requirements that must be met to qualify. Property reported on this form must also be reported in the appropriate sections, A through F, of
the owner’s Form 632 (L-4175), Personal Property Statement. Assessable personal property that does not qualify as daily rental property must be
reported by the owner at the location of the property on Tax Day. Report the acquisition cost NEW of the daily rental property including sales tax,
freight and installation. Property must be listed on this form in the order of the year that it was placed in service, placing more recent years before
earlier years. If additional space is needed, attach additional sheets using Form 3612, 2020 Itemized Listing of Daily Rental Property.
Owner’s Name
Doing Business As
Mailing Address (Street or RR#, City State, ZIP)
Rental Business Location (Street or RR#, City or Township, State, ZIP)
Name of Person to Contact
Telephone Number
Parcel Number
Year
Acquisition Cost New
Description of Property
Manufacturer’s
Make and/or
Serial Number
Placed in
(Rounded to the
I.D. No.
(Please be specific)
Name
Model
(if assigned)
Service
nearest dollar)
1. TOTAL ACQUISITION COST (THIS PAGE)
2. TOTAL ACQUISITION COST FROM ALL
ADDITIONAL SHEETS (Form 3612)
3. TOTAL ACQUISITION COST - ALL SHEETS
(ADD 1 AND 2 ABOVE)
CERTIFICATION
I, _____________________________, hereby attest that, to the best of my information, knowledge and belief, the property shown above
and on all attached sheets is qualified as daily rental property as that phrase is defined in the instructions on the reverse side of this form.
On behalf of the taxpayer, I give the assessor receiving this form permission to provide a copy of the information provided herein to the
assessor of any other city or township in which the daily rental property may have been physically located on Tax Day.
Signature
Date
Title (Please print or type)
Michigan Department of Treasury
3595 (Rev. 07-19)
Reset Form
2020 Itemized Listing of Daily Rental Property (as of 12-31-19)
INSTRUCTIONS: Use this form to provide the itemized listing of “daily rental property” required by Section 8c of P.A. 206 of 1893, as amended.
“Daily rental property” is assessed to the owner at the location of the rental business and is not assessable at its location on December 31, 2019,
(hereafter referred to as “Tax Day”) if certain requirements are met.See the reverse side of this form for the definition of “daily rental property” and
for the requirements that must be met to qualify. Property reported on this form must also be reported in the appropriate sections, A through F, of
the owner’s Form 632 (L-4175), Personal Property Statement. Assessable personal property that does not qualify as daily rental property must be
reported by the owner at the location of the property on Tax Day. Report the acquisition cost NEW of the daily rental property including sales tax,
freight and installation. Property must be listed on this form in the order of the year that it was placed in service, placing more recent years before
earlier years. If additional space is needed, attach additional sheets using Form 3612, 2020 Itemized Listing of Daily Rental Property.
Owner’s Name
Doing Business As
Mailing Address (Street or RR#, City State, ZIP)
Rental Business Location (Street or RR#, City or Township, State, ZIP)
Name of Person to Contact
Telephone Number
Parcel Number
Year
Acquisition Cost New
Description of Property
Manufacturer’s
Make and/or
Serial Number
Placed in
(Rounded to the
I.D. No.
(Please be specific)
Name
Model
(if assigned)
Service
nearest dollar)
1. TOTAL ACQUISITION COST (THIS PAGE)
2. TOTAL ACQUISITION COST FROM ALL
ADDITIONAL SHEETS (Form 3612)
3. TOTAL ACQUISITION COST - ALL SHEETS
(ADD 1 AND 2 ABOVE)
CERTIFICATION
I, _____________________________, hereby attest that, to the best of my information, knowledge and belief, the property shown above
and on all attached sheets is qualified as daily rental property as that phrase is defined in the instructions on the reverse side of this form.
On behalf of the taxpayer, I give the assessor receiving this form permission to provide a copy of the information provided herein to the
assessor of any other city or township in which the daily rental property may have been physically located on Tax Day.
Signature
Date
Title (Please print or type)
3595, Page 2
Instructions for Completing Form 3595,
Itemized Listing of Daily Rental Property
Read the following requirements to determine whether
C. The property must have affixed to it a unique
your personal property may qualify to be reported on
identifying number assigned by the owner.
this form. If you have personal property that qualifies,
D. If the daily rental property consists of multiple small
complete this schedule and file it with Form 632, (L-
items that are part of a matched set, or if it is impractical
4175), Personal Property Statement. Any property
to label the daily rental property, the required statement
reported on this schedule must also be reported on
and identifying number may be placed on the daily
Form 632 (L-4175).
rental property’s container used to store the daily rental
1. To qualify as “daily rental property” BOTH of the
property when not in use.
following conditions must be met:
E. No later than February 20, 2020, the owner must
A. The property must be exclusively offered on an
provide the assessor of the city or township where the
hourly, daily, weekly or monthly basis for a rental
daily rental business is located an itemized listing of
term of 6 months or less, pursuant to a written rental
the owner’s daily rental property as of Tax Day (using
agreement. In determining whether a rental term extends
this form) and must authorize that assessor to provide a
beyond 6 months, the rental term shall be computed by
copy of such listing to any assessor where the daily rental
adding all permitted or required extensions of the rental
property may have been physically located on Tax Day.
term, as set forth in the written agreement.
3. If the owner of the daily rental property is required to
B. The property must have had an acquisition cost NEW
provide Form 632 (L-4175) to any local tax collecting
of $10,000.00 or less, including freight and sales tax. If
unit other than the local tax collecting unit in which
you acquire the property “used,” you must determine
the daily rental property is assessable, Form 632 (L-
the cost new for purposes of determining whether the
4175) shall include a written statement indicating the
property qualifies for daily rental property treatment.
jurisdiction in which its daily rental property is being
reported.
Daily rental property does not include tangible personal
property rented in conjunction with a service contract
4. The “location of the rental business” is the local tax
that extends beyond 90 days.
collecting unit in which the daily rental property is kept
when it is not rented to a customer.
2. Daily rental property shall be assessed to the owner at
the location of the rental business and is not assessable
5. The owner’s reporting of daily rental property is
at its location on tax day, if ALL of the following
subject to audit by any of the following:
conditions are met:
A. Any assessment jurisdiction in which the daily rental
A. The location of the rental business must be in this
property is located on Tax Day.
state and the daily rental property must be located in
B. The local tax collecting unit where the rental
this state on Tax Day, December 31, 2019.
business is located.
B. The property must be permanently labeled with
C. The county equalization department of a county in
the designation “Daily Rental Property” and must
which the daily rental property is located on Tax Day
be labeled with the name of the owner and either the
or where the rental business is located.
business address or telephone number of the owner.
D. The State Tax Commission.
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