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Poverty Exemption
Appeals
Instructions for
Poverty Exemption Application
To be considered for a poverty exemption, the following steps must
be followed:
- Complete an application in full. Please return to
the Assessing Department at least two weeks prior to the Board of
Review meeting you plan to attend. Applications are
available from the Assessing Department. Please stop by the
office or call 248-625-8114 to request a form be mailed to you.
- A copy of the following must be completed and signed in ink:
- Previous year's Federal Income Tax Returns (1040)
- Previous year's Michigan Income Tax Returns (MI-1040)
- Previous year's Principal Residence Property Tax Credit Form
(MI-1040CR)
If your application does not include copies of the above documents,
it may be considered incomplete, and therefore ineligible for a
Poverty Exemption.
- Appear before the Board of Review by making an
appointment. Please call the Assessor’s Office at 248-625-8114
for a date and time to appear before the board of review.
Physically challenged or infirmed applicants may call the Assessor’s
Office to make necessary arrangements for assistance. You may also be
able to schedule the seniors van for transportation. This is available
on a first come, first served basis by calling 248-625-8231.
Poverty Exemption as defined by the Michigan Compiled Laws is as
follows:
Section 211.7u: The principal residence of persons who, in the judgment
of the supervisor and board of review, by reason of poverty, are
unable to contribute toward the public charges is exempt from
taxation in whole or part from taxation under this act.
Please be aware that as an applicant for Poverty Exemption, you
must also comply with the following sections of the Michigan Compiled
Laws:
Section 211.116 Perjury: Any person who, under any of the
proceedings required or permitted by this act shall willfully
swear falsely, will be guilty of perjury and subject to its
penalties.
If you have any questions regarding the above contact the Assessing
Department at 248-625-8114.
Township Board Resolution Regarding
Poverty Appeals
Resolution #09-02
Charter Township of Independence
County of Oakland, Michigan
Resolution establishing guidelines for granting of poverty
exemptions from property taxes pursuant to MCL 211.7u and
establishing beginning date for the Board of Review
At a regular meeting of the Board of Trustees of the Charter
Township of Independence, County of Oakland, State of Michigan, held
on January 20, 2009, the following Resolution was moved, supported
and adopted.
Recitals:
Whereas: P.A. 390 of 1994, which amended Section 7u of
Act 206 of the Public Acts of 1893, as amended by Act 313 of the
Public Acts of 1993, being Section 211.7u of the Michigan Compiled
Laws, requires the governing body of the assessing unit to determine
and make available to the public the policy and guidelines for the
granting of poverty exemptions under MCL 211.70;
Now, therefore be it resolved: that to be eligible for a poverty exemption
pursuant MCL 211.7u in
the Township of Independence, a person must be the owner and must
occupy the property as a homestead, as defined, for which the
exemption is requested; file a completed and notarized application;
file copies of federal and state income tax returns for all persons
residing in the principal residence, including property tax credit forms and/or
Statement of benefits Paid from Michigan Department of Social Services
or Social Security Administration; meet local (Independence Township)
poverty income standards;
Be it further resolved that the applicant must have an annual
adjusted income less that the amounts show in Attachment A;
Be it further resolved that the applicant must have an annual
taxable and/or non-taxable dividend income less than $3,000;
Be it further resolved that the applicant’s asset level, excluding the
homestead, may not exceed $130,000;
Be it further resolved that the applicant may not have ownership interest in
any real estate other than the homestead;
Be it further resolved that a property exemption may be
granted for only one year at a time;
Be it further resolved that for the 2009 tax year the
Independence Township Board of Review will begin its proceedings on
Monday, March 9, 2009;
Be it further resolved that the board of review shall request
identification of the applicant and/or proof of ownership of the
homestead under consideration for poverty exemption;
Be it further resolved that the board of review may request
from the applicant any supporting documents which may be utilized in
determining a poverty exemption request;
Be it further resolved that the completed poverty
exemption application must be filed after January 1, but before the
day prior to the last day of the board of review in the year for
which exemption is sought;
Be it further resolved that the board of review shall
administer an oath wherein the applicant testifies as to the
accuracy of the information provided;
Be it further resolved that the board of review may deviate
from the established policy and guidelines only for substantial and
compelling reasons. The applicant will be notified, in
writing, the reasons for deviating from the policy and guidelines
for poverty exemption;
Be it further resolved that to conform with the provisions of P.A.
390 of 1994, this resolution is hereby given immediate effect.
Ayes:
7
Nays:
0
Absent: 0
Abstentions: 0
Attachment A
| Poverty Guidelines for 2009 Tax Year |
| Family Unit |
Adjusted Income |
| Family of 1 |
$21,800 |
| Family of 2 |
$24,900 |
| Family of 3 |
$28,000 |
| Family of 4 |
$31,100 |
| Family of 5 |
$33,600 |
| Family of 6 |
$36,100 |
| Family of 7 |
$38,500 |
| Family of 8 |
$41,000 |
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