Form L-4175 (632) "Personal Property Statement" - Michigan

What Is Form L-4175 (632)?

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 September 1, 2019;
  • The latest edition provided by the Michigan Department of Treasury;
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This form must be completed
and returned to the assessor by
Michigan Department of Treasury
Parcel No.
February 20, 2020.
632 (Rev. 09-19)
2020
Issued under authority of Public Act 206 of 1893.
L-4175
Approved by the State Tax Commission August 20, 2019.
2020 Personal Property Statement
(As of 12-31-19)
Location(s) of Personal Property Reported on This Statement.
FROM:
(Name and Address of Assessor)
LIST ALL LOCATIONS. Attach additional sheets if necessary.
Date of Organization
Date Business Began at
Square Feet
above location
Occupied
Assumed Names Used by Legal Entity, if any
TO:
Names of Owner(s) or Partners
(Name and Address of Taxpayer)
(If sole proprietorship or partnership)
If Sole Proprietorship, Taxpayer's Residential Address
Legal Name of Taxpayer
Address Where Personal Property Records are Kept
Check One Only:
Preparer's Name, Address, Telephone Number and E-mail address
Sole Proprietorship
Name of Person in Charge of Records Taxpayer Telephone No.
Partnership
Limited Liability Co.
Description of Taxpayer's Business Activity and NAICS Code
Corporation
MI ID# ______________
NOTICE: DO NOT USE THIS FORM TO CLAIM AN EXEMPTION OF ELIGIBLE MANUFACTURING PERSONAL PROPERTY (EMPP) PURSUANT TO
MCL 211.9m AND MCL 211.9n. To claim an exemption for EMPP, file Form 5278 with the local assessor where the personal property is located
no later than February 20, 2020. Leasing companies are not eligible to file Form 5278 and must complete this form. Pursuant to MCL 211.9o, if
the true cash value of the assessable personal property you or a related party own, lease or possess in this local assessing unit is less than
$80,000, then you do not need to file this form if the property is classified as commercial or industrial personal property and you timely claim
the exemption. Instead, file Form 5076 with the local unit where the property is located no later than February 20, 2020. See the instructions on
Page 5.
SUMMARY AND CERTIFICATION. Complete ALL questions.
If Yes, state total original cost
excluded _________________
Yes
No
1. Have you excluded any exempt "Special Tools" from this statement?
2. Have you excluded any air and water pollution control facilities and/or wind or water
If Yes, attach itemized list.
Yes
No
energy conversion devices for which an exemption certificate has been issued?
3. Have you, to the best of your knowledge, reported all of your assessable tangible
personal property located in Michigan including fully depreciated and/or expensed
If No, attach explanation.
Yes
No
assets, to the appropriate assessment jurisdiction?
4. Did you hold a legal or equitable interest in personal property assessable in this
If Yes, attach itemized list.
Yes
No
jurisdiction which you have not reported on this statement (see instructions)?
5.
Are you a party (as either a landlord or a tenant) to a rental or lease agreement relating
Yes
No
If Yes, complete Section O.
to real property in this jurisdiction?
6.
Have any of your assets been subjected to "rebooking" of costs for accounting
If Yes, attach itemized list.
Yes
No
purposes or been purchased used (see instructions)?
If Yes, attach Form 3595.
Yes
No
7.
Is any of your property "daily rental property," per P.A. 537 of 1998?
If Yes, attach itemized list.
Yes
No
8.
Are other businesses operated at your location(s)?
Assessor Calculations
Enter zero if appropriate.
9a.
9.
Grand total from page 2
9b.
10a.
10.
Grand total from page 3
10b.
11a.
11.
Grand total from page 4
11b.
12a.
12.
Total cost of Idle Equipment from Form 2698
12b.
X .50
13a.
13.
Total cost of Personal Property Construction in Progress
13b.
14a.
14.
Total cost of Cable TV, Utility and Wind Energy Assets from Forms 633, 3589 and 4565
14b.
15a.
15.
Total cost of cellular site equipment from Form(s) 4452
15b.
TOTAL
The undersigned certifies that he/she is an owner, officer and/or the duly authorized
ASSESSOR'S ADJUSTMENT(S)
agent for the above named taxpayer and that the above summary, with its supporting
EXEMPTION(S)
documents, provides a full and true statement of all tangible personal property
owned or held by the taxpayer at the locations listed above on December 31, 2019.
TRUE CASH VALUE
Signature of Certifier
Date
ASSESSED VALUE (50% of TCV)
Reset Form
This form must be completed
and returned to the assessor by
Michigan Department of Treasury
Parcel No.
February 20, 2020.
632 (Rev. 09-19)
2020
Issued under authority of Public Act 206 of 1893.
L-4175
Approved by the State Tax Commission August 20, 2019.
2020 Personal Property Statement
(As of 12-31-19)
Location(s) of Personal Property Reported on This Statement.
FROM:
(Name and Address of Assessor)
LIST ALL LOCATIONS. Attach additional sheets if necessary.
Date of Organization
Date Business Began at
Square Feet
above location
Occupied
Assumed Names Used by Legal Entity, if any
TO:
Names of Owner(s) or Partners
(Name and Address of Taxpayer)
(If sole proprietorship or partnership)
If Sole Proprietorship, Taxpayer's Residential Address
Legal Name of Taxpayer
Address Where Personal Property Records are Kept
Check One Only:
Preparer's Name, Address, Telephone Number and E-mail address
Sole Proprietorship
Name of Person in Charge of Records Taxpayer Telephone No.
Partnership
Limited Liability Co.
Description of Taxpayer's Business Activity and NAICS Code
Corporation
MI ID# ______________
NOTICE: DO NOT USE THIS FORM TO CLAIM AN EXEMPTION OF ELIGIBLE MANUFACTURING PERSONAL PROPERTY (EMPP) PURSUANT TO
MCL 211.9m AND MCL 211.9n. To claim an exemption for EMPP, file Form 5278 with the local assessor where the personal property is located
no later than February 20, 2020. Leasing companies are not eligible to file Form 5278 and must complete this form. Pursuant to MCL 211.9o, if
the true cash value of the assessable personal property you or a related party own, lease or possess in this local assessing unit is less than
$80,000, then you do not need to file this form if the property is classified as commercial or industrial personal property and you timely claim
the exemption. Instead, file Form 5076 with the local unit where the property is located no later than February 20, 2020. See the instructions on
Page 5.
SUMMARY AND CERTIFICATION. Complete ALL questions.
If Yes, state total original cost
excluded _________________
Yes
No
1. Have you excluded any exempt "Special Tools" from this statement?
2. Have you excluded any air and water pollution control facilities and/or wind or water
If Yes, attach itemized list.
Yes
No
energy conversion devices for which an exemption certificate has been issued?
3. Have you, to the best of your knowledge, reported all of your assessable tangible
personal property located in Michigan including fully depreciated and/or expensed
If No, attach explanation.
Yes
No
assets, to the appropriate assessment jurisdiction?
4. Did you hold a legal or equitable interest in personal property assessable in this
If Yes, attach itemized list.
Yes
No
jurisdiction which you have not reported on this statement (see instructions)?
5.
Are you a party (as either a landlord or a tenant) to a rental or lease agreement relating
Yes
No
If Yes, complete Section O.
to real property in this jurisdiction?
6.
Have any of your assets been subjected to "rebooking" of costs for accounting
If Yes, attach itemized list.
Yes
No
purposes or been purchased used (see instructions)?
If Yes, attach Form 3595.
Yes
No
7.
Is any of your property "daily rental property," per P.A. 537 of 1998?
If Yes, attach itemized list.
Yes
No
8.
Are other businesses operated at your location(s)?
Assessor Calculations
Enter zero if appropriate.
9a.
9.
Grand total from page 2
9b.
10a.
10.
Grand total from page 3
10b.
11a.
11.
Grand total from page 4
11b.
12a.
12.
Total cost of Idle Equipment from Form 2698
12b.
X .50
13a.
13.
Total cost of Personal Property Construction in Progress
13b.
14a.
14.
Total cost of Cable TV, Utility and Wind Energy Assets from Forms 633, 3589 and 4565
14b.
15a.
15.
Total cost of cellular site equipment from Form(s) 4452
15b.
TOTAL
The undersigned certifies that he/she is an owner, officer and/or the duly authorized
ASSESSOR'S ADJUSTMENT(S)
agent for the above named taxpayer and that the above summary, with its supporting
EXEMPTION(S)
documents, provides a full and true statement of all tangible personal property
owned or held by the taxpayer at the locations listed above on December 31, 2019.
TRUE CASH VALUE
Signature of Certifier
Date
ASSESSED VALUE (50% of TCV)
632, Page 2
INSTRUCTIONS. Read carefully to obtain directions for the allocation of your personal property to Sections A - N.
All Tangible Personal Property in your possession at this location, including fully depreciated and expensed assets, must be reported in one of the
Sections A through N. If you had "Move-Ins" of used property, you must also complete Form 3966, 2020 Taxpayer Report of Personal Property
"Move-Ins" of Used Equipment Occurring During 2019. "Move-Ins" are items of assessable personal property (hereafter referred to as "property") that
were not assessed in this city or township in 2019, including (1) purchases of used property, (2) used property you moved in from a location outside this
city or township, (3) property that was exempt in 2019 (such as exempt Industrial Facilities Tax property), and (4) property that you mistakenly omitted
from your statement in 2019. "Move-Ins" DO NOT include property that has been moved from another location WITHIN this city or township or that was
assessed to another taxpayer within this city or township in 2019 (i.e., property reported by a previous owner or previously leased property reported by
the lessor in 2019). All "Move-Ins" must be reported on Page 2 of this form and on Form 3966. Do not report 2019 acquisitions of new property on Form
3966.
Yes
No
Did you have "move-ins"?
SECTION A:
Assessor
SECTION D: Including Office,
Assessor
Including Furniture and Fixtures
Calculations
Electronic, Video and Testing Equipment
Calculations
2019
.91
2019
.84
2018
.80
2018
.64
2017
.69
2017
.55
2016
.61
2016
.49
2015
.53
2015
.44
2014
.47
2014
.41
2013
.42
2013
.38
2012
.37
2012
.35
2011
.33
2011
.33
2010
.29
2010
.31
2009
.27
2009
.29
2008
.24
2008
.28
2007
.22
2007
.26
2006
.19
2006
.25
2005
.12
2005
.17
Prior
.12
Prior
.17
TOTALS
A1
A2
TOTALS
D1
D2
SECTION B:
Assessor
Including Machinery and Equipment
Calculations
SECTION E: Including Consumer
Assessor
Coin Operated Equipment
Calculations
2019
.89
2019
.92
2018
.76
2018
.85
2017
.67
2017
.77
2016
.60
2016
.69
2015
.54
2015
.61
2014
.49
2014
.54
2013
.45
2013
.46
2012
.42
2012
.38
2011
.38
2011
.30
2010
.36
2010
.23
2009
.33
2009
.15
2008
.31
Prior
.15
2007
.29
2006
.28
TOTALS
E1
E2
2005
.23
Prior
.23
SECTION F:
Assessor
Including Computer Equipment
Calculations
TOTALS
B1
B2
2019
.60
2018
SECTION C:
Assessor
.44
Including Rental Videotapes and Games
Calculations
2017
.32
.76
2019
2016
.24
.53
2018
2015
.19
.29
2017
2014
.15
.05
2016
2013
.08
.05
Prior
Prior
.08
TOTALS
TOTALS
C1
C2
F1
F2
COST GRAND TOTAL (for page 2)
TRUE CASH VALUE GRAND TOTAL (for page 2)
TAXPAYER: Add totals from cost columns
ASSESSOR: Add True Cash Value totals
of Sections A-F (A1-F1). Enter grand total
from Sections A-F (A2-F2). Enter grand
$
$
here and carry to line 9a, page 1.
total here and carry to line 9b, page 1.
632, Page 3
Parcel No.
L-4175
SECTION G - Other Assessable Personal Property Which You Own
Assessable Tangible Personal Property in your possession that is not entitled to depreciation under Generally Accepted Accounting
Principals (GAAP) (e.g. fine art) or that the assessor has told you to report in this Section or that is otherwise described in the
instructions should be reported under this section. Any Personal Property reported in this Section should NOT be reported elsewhere
on Form 632 (L-4175). See instructions. Attach additional sheets, if necessary.
Acquisition
Acquisition
True Cash Value
Description of Property
Cost New
Year
Assessor's Calculations
Total Acquisition Cost New
G1
G2
SECTION H - Standard Tooling
You must report your standard tooling in this Section. Complete both
Acquisition
Acquisition
GAAP
Year
Cost New
Net Book Value
columns. Notice that GAAP net book value, as reported in this Section,
2019
must implement accounting "changes in estimate", even if not otherwise
2018
material. Any Personal Property reported in this Section should NOT be
2017
reported elsewhere on Form 632 (L-4175). See Instructions.
Prior
Total Acquisition Cost
H2
H1
SECTION I - Qualified Personal Property
INCLUDE ONLY "Qualified Personal Property" as defined by Michigan Compiled Laws 211.8a(6)(c). See instructions. If necessary,
attach extra schedules using the same format indicated below. Any Personal Property reported in this Section should NOT be reported
elsewhere on Form 632 (L-4175).
Description of Equipment
Owner Name and
Original Cost
Date of
Lease Term
Year of
Total Average
TCV to be Completed
%
and Model or Serial Number
Complete Mailing Address
Installed
Installation
In Months
Manufacture
Monthly Rental
by Assessor
I1
I2
Total Installed Cost
SECTION J - Leased Property in Your Possession Which Is Not Qualified Personal Property
Property you are leasing from another person or entity should be reported under this Section. "Qualified" Personal Property should be
reported under Section l. See instructions. Attach additional sheets if necessary. Any Personal Property reported in this Section should
NOT be reported elsewhere on Form 632 (L-4175).
Lease Term
Monthly
1st Year
Selling Price New
Lease No.
Name & Address of Lessor
Description of Equipment
(in months)
Rental
in Service
(estimate, if necessary)
Total Selling Price New
J1
SECTION K - Other Personal Property in Your Possession Which You Do Not Own
Property not owned by you but in your possession on December 31, 2019, under arrangements other than a lease agreement should
be reported under this Section. See instructions. Any Personal Property reported in this Section should NOT be reported elsewhere on
Form 632 (L-4175). Attach additional sheets if necessary.
Age (estimate if
Selling Price New
Name & Address of Owner
Description of Equipment
necessary)
(estimate, if necessary)
Total Selling Price New K1
COST GRAND TOTAL (for page 3)
TRUE CASH VALUE GRAND TOTAL (for page 3)
TAXPAYER:
Add Total Costs and
ASSESSOR: Add True Cash Value totals
Selling
Prices
from
Sections
G-K
from Sections G-I (G2-I2). Enter grand
(G1-K1). Enter grand total here and carry
$
$
total here and carry to line 10b, page 1.
to line 10a, page 1.
632, Page 4
SECTION L - Detail of Leases (This Section is Completed by Leasing Companies)
Equipment that you lease to others should be reported under this Section. Note: You must also complete Sections A - F on Page 2. See instructions.
You may use attachments in lieu of completing this Section only if the attachments use the same format and contain all the information as indicated
below, and the Tables on Page 2 are completed. If you are leasing Eligible Manufacturing Personal Property (EMPP) to another company, you
must report it in this section unless an election has been made, using Form 5467, that it be reported on the lessee's Form 5278. See the
detailed notice at the beginning of the Instructions, at the top of the first column, Page 5. Attach additional sheets, if necessary.
Yes
No
Are you a manufacturer of equipment?
Location of
Type of
Lease
Monthly
1st Year
Manufacturer
Original
Lease No.
Name & Address of Lessee
Equipment
Equipment
Period (Mo.)
Rental
in Service
Cost
Selling Price
Total Original Selling Price
SECTION M - Leasehold Improvements
All Leasehold Improvements (LHI) made at your place of business should be reported under this Section, even if you believe that the improvements are
not subject to assessment as Personal Property. Report trade fixtures, foundation costs and equipment installation costs, including wiring and utility
connections in the appropriate Section A through F, on Page 2, not as LHI. See instructions. To prevent a duplicate assessment, provide as much
detail as possible. You may attach additional explanations and/or copies of "fixed asset" records, if the attachment provides ALL of the information
requested below and if you insert the total original cost in "Total Cost Incurred" below. Personal Property reported here should NOT be reported
elsewhere on Form 632 (L-4175). Assessor: Do NOT assess 2016 or later installations as personal property except where the lease is pre-1984.
NOTICE: The State Tax Commission has directed that all leasehold improvement installations in 2016 or later must be valued as improvements to
the leased real property. Report all 2016, 2017, 2018 and 2019 leasehold improvements in the section immediately below.
STC
True Cash Value
Year Installed
Description (Describe in detail)
Original Cost
Multiplier
Assessor's Calculation
2019
2018
2017
2016
Prior
SECTION N - Buildings and Other Structures on Leased or Public Land and All Freestanding Signs and Billboards
Costs of Freestanding Communications Towers and Equipment Buildings at Tower sites (unless reported on Form 4452), and Costs of Freestanding
Signs and Billboards must also be reported under this Section. Any Personal Property reported in this Section should NOT be reported elsewhere on
Form 632 (L-4175). Attach additional sheets, if necessary.
Check this box if you believe that these structures are already assessed as part of the real property.
Year Originally
Total Capitalized
True Cash Value
*
Address or Location of Building
Built
Cost
Assessor's Calculation
Total Capitalized Cost N1
N2
SECTION O - Rental Information. See Instructions. (Attach additional sheets, if necessary.)
IF YOU ARE THE TENANT
Name and address of landlord __________________________________________________________________________________
Is your landlord the owner of the property?
Yes
No
If you are a sublessee, enter the name and address of the owner
of the property _______________________________________________________________________________________________
IF YOU ARE THE LANDLORD
Name and address of tenant ___________________________________________________________________________________
Are you the owner of the property?
Yes
No
If you are a sublessor, enter the name and address of the owner of
the property ________________________________________________________________________________________________
TO BE COMPLETED REGARDLESS OF WHETHER YOU ARE THE LANDLORD OR TENANT
Address of property rented or leased ____________________________________________________________________________
Date that current rental arrangement began:_________. Square feet occupied:_________ Monthly rental $____________________
Date current lease expires:________________. Are there options to renew the lease?
Yes
No
Expenses (e.g. taxes, electric, gas, etc.) paid by the tenant ___________________________________________________________
Assessor Value
O2
COST GRAND TOTAL (for page 4)
TRUE CASH VALUE GRAND TOTAL (for page 4)
TAXPAYER: Add Total Cost Incurred from
Section M and Total Capitalized Cost from
ASSESSOR: Add True Cash Value totals
Section N (M1 and N1). Enter grand total
from Sections M-O (M2-O2). Enter grand
$
$
here and carry to line 11a, page 1.
total here and carry to line 11b, page 1.
* NOTE TO ASSESSOR: Certain buildings and structures on leased land (but not including freestanding signs and billboards) must be assessed on the
real property roll. See Bulletin 1 of 2003.
632, Page 5
Instructions for Completing Form 632 (L-4175), 2020 Personal Property Statement
NOTICE: Do NOT report Eligible Manufacturing Personal
indicate that you have no costs to report for that page; you must
Property (EMPP), as defined in MCL 211.9m and MCL 211.9n,
complete and file Section O if you are a landlord, a lessee or a
using this form. Instead, use the Eligible Manufacturing Personal
sublessee. In completing this form, you may not use attachments
Property Tax Exemption Claim, Personal Property Statement,
in lieu of completing a Section, unless the instructions specifically
and Report of Fair Market Value of Qualified New and Previously
authorize the use of attachments for completing the Section.
Existing Personal Property (Combined Document), Form 5278,
FACSIMILE SIGNATURES: This form must be signed at the
even if some of the personal property is not yet exempt. For a full
bottom of page 1. A facsimile signature may be used (P.A. 267
definition of EMPP, see the instructions on Form 5278. Generally,
of 2002), provided that the person using the facsimile signature
personal property is EMPP if the predominant use of all personal
has filed with the Property Services Division of the Department
property on an occupied real parcel is predominantly used for
of Treasury a signed declaration, under oath, using Form 3980.
industrial processing or direct integrated support. Form 5278
A facsimile signature is a copy or a reproduction of an original
must be fully completed and delivered to the assessor of the
signature.
local unit in which the personal property is located no later than
GENERAL EXPLANATION: The Michigan Constitution provides
February 20, 2020. Delivery by the United States Postal Service
for the assessment of all real and tangible personal property
is timely if postmarked on or before February 20, 2020. Late
not exempted by law. Tangible personal property is defined as
application may be filed directly with the March Board of Review
tangible property that is not real estate. Form 632 (L-4175) is
before its final adjournment by submitting a fully completed Form
used for the purpose of obtaining a statement of assessable
5278. Form 5278 can be accessed at www.michigan.gov/esa. A
personal property for use in making a personal property
lessor of personal property is not eligible to file Form 5278 under
assessment. Michigan law provides that the assessor must send
any circumstance and must report EMPP on this form. However,
Form 632 (L-4175) to any person or entity that may possess
the lessor and lessee may elect to have the lessee report the
assessable personal property. Michigan law also provides that
leased property by executing the Election of Lessee Report of
a person or entity receiving Form 632 (L-4175) must complete
Eligible Manufacturing Personal Property, Form 5467, and the
it and return it to the assessor by the statutory due date,
lessee including the Form 5467 when filing Form 5278.
even if they have no assessable property to report. If you had
NOTICE: If the true cash value of assessable personal property
assessable personal property in your possession on December
that you or a related party own, lease, or possess in this (“city”
31, 2019, you must submit a completed Form 632 (L-4175) to
or “township”) is under $80,000, you may be eligible for an
the assessor of the community where the property is located by
exemption for 2020 by filing Form 5076 by February 20, 2020,
the statutory due date, even if the assessor does not send you
or by an application thereafter directly to the March Board of
a form to complete.
Review. IF YOU ARE ELIGIBLE FOR THE SMALL BUSINESS
TAXPAYER EXEMPTION (MCL 211.9o) AND FILE FORM
COMPLETION OF FORM 632 (L-4175)
5076, YOU DO NOT HAVE TO COMPLETE THIS PERSONAL
PAGE 1 — STATISTICAL INFORMATION:
PROPERTY STATEMENT. Review Form 5076 and the
FROM: Insert name and address of the assessor if you are using
instructions on that form to determine whether you qualify. Form
a form not provided by the assessor. Often this form must be
5076 and instructions can be accessed at www.michigan.gov/
filed at an address different than the assessor’s mailing address
taxes or from the assessor.
for other purposes. It is your responsibility to assure that this
This form is issued under authority of the General Property Tax
form is sent to the correct address. If you are unsure of the
Act. Filing is mandatory. Failure to file may result in imprisonment
mailing address, call your local assessor or county equalization
for a period not less than thirty days, nor more than six months;
department.
a fine not less than $100, nor more than $1,000; or both fine and
TO: If you are not using a preprinted form, insert your name and
imprisonment at the discretion of the court. See MCL 211.21.
address. Use the address at which you wish to receive future
CAUTION: Read these instructions carefully before completing
forms and tax billings. If your form is preprinted with an incorrect
the form. Complete all Sections. Because this form has been
address, line out the incorrect portions and insert the corrections.
coded, it is imperative that it be returned to assure proper
Parcel No.: Unless this is an initial filing, you have already been
processing. If all of the personal property formerly in your
assigned a parcel number. If you are using a form not provided
possession has been removed from this assessing unit before
by the assessor, you must insert the correct parcel number.
December 31, 2019, you must notify the assessor at once in
Failure to insert your parcel number may result in a duplicate
order to change the records accordingly. This statement is
assessment.
subject to audit by the State Tax Commission, the Equalization
Preparer’s Name and Address: Insert the name, address,
Department or the Assessor. Failure to file this form by its
telephone number and e-mail address of the person who has
due date will jeopardize your right to file an MCL 211.154
prepared this statement.
appeal with the State Tax Commission. You are advised to
(Check One): Check the appropriate box indicating the form
make a copy of the completed statement for your records. This
form must be filed in the city or township where the personal
of legal organization used by the taxpayer in conducting
its business. If the taxpayer is organized as a corporation
property is located on December 31, 2019. Do not file this form
or a limited liability company, insert the Michigan corporate
with the State Tax Commission unless you have been specifically
instructed to do so by the Commission’s staff.
identification number of the business or, if not authorized to
do business in Michigan, the name of the state in which it is
Although you must complete all Sections of this form, you are
organized.
not required to file pages that do not contain any reported cost.
Location(s) of Personal Property: List the street addresses of
You must, however, insert a zero entry in the appropriate line(s)
10, 11 and/or 12 of the “Summary and Certification” on page 1 to
all locations that are being reported on this statement. Locations
Page of 10