Form 4798 - Automotive Manufacturing Equipment Personal Property Report Page 3
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3Instructions for Form 4798, Automotive Manufacturing Equipment Personal Property Report
CNC Equipment is defined as flexible manufacturing machines
Notice: This form is issued under authority of the General Property
Tax Act. This form should be attached to the annual filing of the
used to mill, drill, face, or hone castings or machined parts often
Form 632 (L-4175). Filing is mandatory. Failure to file may result
used in engine, transmission, crankshaft or other general metal
in imprisonment for a period not less than thirty days, nor more
cutting operations. These machines have tool changers and
than six months; a fine not less than $100, nor more than $1,000;
flexible CNC controls with flexible programmable functions. This
or both fine and imprisonment at the discretion of the court. See
category varies from Transfer Machines in that a transfer machine
MCL 211.21.
may perform the same operations and have some programmability
of the associated electronic control, but does not have flexibility
Instructions: This form is to be used to report certain assets
in its operations.
of a qualified automotive manufacturer. A qualified automotive
manufacturer is defined as: a company whose primary business
The items referred to in this Part B are to be reported at their full
is the design, development, manufacture and wholesale of
acquisition cost new in their year of acquisition, in the Reporting
automobiles and or light duty trucks.
A qualified automotive
Tables below at Part B.
manufacturer’s overall business must perform all of these functions
in order to report certain equipment on this form. All remaining
Part C - Paint Systems and Conveyor Systems: Paint systems
are defined as an integrated set of equipment used to prepare
assessable personal property is required to be reported
on Form 632. Both the Automotive Manufacturing Equipment
and paint the body of an automobile. The system is extensively
engineered to paint a vehicle of a certain length, width, and height,
Personal Property Report and Form 4175 must be submitted to
the assessor’s office at the same time, on or before February 20 of
and to dry the paint in a specified period of time. This process
each year to be considered timely filed.
requires the integration of a large amount of custom designed
equipment including: phosphate dip tanks, electrocoat tanks,
Equipment to be reported using this form is limited to the
paint booths, robotic painting stations (excluding robots), dryers,
conveyor, color kitchens with tanks, pumps, valves, computer
following:
mixing systems, boilers used to heat liquids in the phosphate and
Part A - Presses and Transfer Machines: Presses are defined
electrocoat lines, Programmable Logic Controller (PLC) control
as automotive stamping presses used to form raw material into
panels, and safety equipment.
automotive body component parts. The term Presses includes
the associated die change tables, hydraulic power units, electrical
Conveyor Systems are defined as all conveyor systems and
motors, motor control centers, the presses, coil cradles, coil
related items in the facilities, including overhead steel supporting
cars, uncoilers, levelers, shears, and press feeds, and integrated
structures and columns, chains, crossover conveyors, over-aisle
Computer Numeric Control (CNC) systems when integrated
conveyors, elevators, lowerators, automotive assembly skillet
systems, car or truck assembly stations/operations, subassembly
into the press equipment. The term Presses does NOT include
press support equipment such as: blank handling equipment,
systems, door and body assembly, engine assembly, transmission
blank washers, pick and place blank feeders, and all outfeed part
assembly and PLC electronic control stations that operate the
handling conveyors.
conveyor systems.
Conveyor Systems excludes any robots
used on the assembly line and any of the hand tools used at the
Transfer Machines are defined as customized machines used to
assembly stations.
mill, drill, face, or hone castings or machined parts often used in
engine, transmission, crankshaft or other general metal cutting
The items referred to in this Part C are to be reported at their full
acquisition cost new in their year of acquisition, in the Reporting
operations. These machines may have limited functionality as
Tables below at Part C.
evidenced by the presence of limited tool-changers and Computer
Controls but are not flexible in the functions performed.
Part D - Support Equipment: Support Equipment is defined as
The items referred to in this Part A are to be reported at their full
equipment that supports primary production equipment. Support
acquisition cost new in their year of acquisition in the Reporting
equipment specifically includes air compressors, automatic
Tables below at Part A.
storage and retrieval systems, bridge cranes, broaches,
cooling towers, coordinate measuring machines, press support
Part B - Robots and CNC Equipment: Robots are defined as
equipment, power distribution equipment and substations.
the primary robot, integrated CNC control systems, related power
cables, and related robot attachments such as welders and
Support equipment does not include automated guided vehicles
welding controls. These robots are used in a qualified automobile
(AGV’s), pallet and storage racking, office furniture and business
manufacturer’s engine, transmission, powertrain, frame, body,
machines, or leasehold improvements.
component part, stamping or finished vehicle facility. They
are programmable, multifunctional, manipulator designed and
The items referred to in this Part D are to be reported at their full
acquisition cost new in their year of acquisition, in the Reporting
controlled through an external or (usually) internal computer and
often equipped with tactile sensors and other devices and tools to
Tables below at Part D.
perform one or several programmed jobs including the movement
of material, parts, tools, or specialized devices through various
programmed motions for the performance of various tasks.
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