THREE OAKS TOWNSHIP – BOARD RESOLUTION – POVERTY EXEMPTION INCOME GUIDELINES AND ASSET LEVEL TEST RESOLUTION

Three Oaks Township Board Resolution

Poverty Exemption Income Guidelines and Asset Level Test Resolution #  12-10-01

WHEREAS, the adoption of guidelines for poverty exemptions is required of the Three Oaks Township Board; and

WHEREAS, the principal residence of persons, who the Supervisor/Assessor and Board of Review determines by reason of poverty to be unable to contribute to the public charge, is eligible for exemption in whole or in part from taxation under Public Act 390 of 1994 (MCL 211.7u); and

WHEREAS, pursuant to PA 390 of 1994, the Township of Three Oaks, Berrien County adopts the following guidelines for the Board of Review to implement. The guidelines shall include but not be limited to the specific income and asset levels of the claimant and all persons residing in the household, including any property tax credit returns, filed in the current or immediately preceding year;

To be eligible, a person shall do all the following on an annual basis:

1) Be an owner of and occupy as a principal residence the property for which an exemption is requested.

2) File a claim with the supervisor/assessor or Board of Review, accompanied by federal and state income tax returns for all persons residing in the principal residence, including any property tax credit returns filed in the immediately preceding year or in the current year or a signed State Tax Commission Form 4988, Poverty Exemption Affidavit

3) File a claim reporting that the combined assets of all persons do not exceed the current guidelines. Assets include but are not limited to, real estate other than the principal residence, personal property, motor vehicles, recreational vehicles and equipment, certificates of deposit, savings accounts, checking accounts, stocks, bonds, life insurance, retirement funds, etc.

4) Produce a valid driver’s license or other form of identification if requested.

5) Produce, if requested, a deed, land contract, or other evidence of ownership of the property for which an exemption is requested.

6) Meet the federal poverty income guidelines as defined and determined annually by the United States Department of Health and Human Services or alternative guidelines adopted by the governing body providing the alternative guidelines do not provide eligibility requirements less than the federal guidelines.

7) The application for an exemption shall be filed after January 1, but one day prior to the last day of the December Board of Review. The filing of this claim constitutes an appearance before the Board of Review for the purpose of preserving the right of appeal to the Michigan Tax Tribunal.

The following are the 2019 federal poverty income guidelines which are updated annually by the United States Department of Health and Human Services. The annual allowable income includes income for all persons residing in the principal residence.

STC Bulletin No. 16 of 2018

Changes for 2019
October 22, 2018

Size of Family Unit
Poverty Guidelines
1
$12,140
2
$16,460
3
$ 20,780
4
$ 25,100
5
$ 29,420
6
$  33,740
7
$ 38,060
8
$42,380
For each additional person
$4,320

NOW, THEREFORE, BE IT HEREBY RESOLVED that the supervisor/assessor and Board of Review shall follow the above stated policy and federal guidelines in granting or denying an exemption, unless the Board of Review determines there are substantial and compelling reasons why there should be a deviation from the policy and federal guidelines and these reasons are communicated in writing to the claimant.

The foregoing resolution offered by Township Board Member           Mangold  and supported by Township Board Member  Zabel ________________________________ .

Upon roll call vote, the following voted:

“Aye”: Gordon, Mitchell, Zabel, Osburn, Mangold

“Nay”: None ______________________________________________________________________
Township Clerk declared the resolution adopted._________________________________________________________________________________

Elizabeth Zabel, Clerk                                                                                                                                         Date

THREE OAKS TOWNSHIP
POVERTY EXEMPTION APPLICATION

I,  _______________________ , Petitioner, being the owner and residing at the property

that is listed below as my principal residence, apply for property tax relief under MCL 211.7u of the General Property Tax Act, Public Act 206 of 1891 The principal residence of persons who, by reason of poverty are unable to contribute toward the public charges is eligible for exemption in whole or in part from taxation per MCI 211.7u(1).

In order to be considered complete, this application must: 1) be completed in its entirety, 2) include information regarding all members residing within the household, and 3) include all required documentation as listed within the application_ Please write legibly and attach additional pages as necessary.

PERSONAL INFORMATION: Petitioner must list all required personal information.

Property Address of Principal Residence:
Daytime Phone Number:
Age of Petitioner
Marital Status:
Age of Spouse:
Number of Legal Dependents:
Age of Dependents:
Applied for Home-stead Property Tax Credit (yes or no)
Amount of Homestead Property Tax Credit:

REAL ESTATE INFORMATION: List the real estate information related to your principal residence. Be prepared to provide a deed, land contract or other evidence of ownership of the property at the Board of Review meeting.

ADDITIONAL PROPERTY INFORMATION: List information related to any other property you, or any member residing in the household owns.

Do you own, or buying, other property (yes or no) If yes, complete the

Information below.
Amount of income Earned from Other Property:
Property Address
Name of Owner(s)

Assessed Value
Amount & Date of Last Taxes Paid
$
$
EMPLOYMENT INFORMATION: List your current employment information.

Name. of Employer:                                                                                                                 Name of Contact Person

Address of Employer:                                                                                                 Employer Phone Number:
List all income sources, including but not limited to: salaries, Social Security, rents, pensions, IRA’s (individual retirement accounts), unemployment compensation, disability, government pensions, worker’s compensation, dividends, claims and judgments from lawsuits, alimony, child support, friend or family contribution, reverse mortgage, or any other source of income, for all persons residing at the property.

Source of Income                                                                                       Monthly OT Annual 1 Income (indicate which)
CHECKING, SAVINGS AND INVESTMENT INFORMATION: List any and all savings owned by all household members, including but not limited to: checking accounts, savings accounts, postal savings, credit union shares, certificates of deposit, cash, stocks, bonds, or similar investments, for all persons residing at the property.

Name of Financial Institution
or Investments
Amount on Deposit .
Current
Interest Rate
Name on Account
Value of Investment

LIFE INSURANCE: List all policies held by all household members.

Name of Insured
Amount of Policy
Monthly
Payment
Policy Paid
in Full
Name of Beneficiary
Relationship to
Insured

MOTOR VEHICLE INFORMATION: All motor vehicles (including motorcycles, motor homes, camper trailers, etc.) held or owned by any person residing within the household must be listed_

Make                                            Year                                                       Monthly Payment                                           Balance Owed

LIST ALL PERSONS LIVING IN HOUSEHOLD_ All persons residing in the residence must be listed.

First & Last Name
Age
.                                       ….-

Relationship to
Applicant
Place of Employment
Amount of
Monetary
Contribution to
Family Income

PERSONAL DEBT: All personal debt for all household members must be listed.

Creditor                       Purpose of Debt                       Date of Debt               Original Balance                 Monthly Payment             Balance Owed
MONTHLY EXPENSE INFORMATION: The amount of monthly expenses related to the principal residence for each category must be listed. Indicate N/A as necessary.

•

Hcating:
Electric:
Water.
Phone:
Cable:
Food:
Clothing:
Heath Insurance:
Garbage:
Daycare:
Car Expense (gas, repair. etc):
Other (list type):
Other (list type):
Other (list type):
Other (list type):
Other (list type):
Other (list type):
Other (list type)
Other (list type):
Other (list type):
Other (list type);

Notice: Any willful misstatements or misrepresentations made on this form may constitute perjury, which, under the law, is a felony punishable by fine or imprisonment.

Notice: Per MCL 211.7u(2b), a copy of all household members federal income tax returns, state income tax returns (MI-1040) and Homestead Property Tax Credit claims (MI-1040CR 1, 2, 3 or 4) must be attached as proof of income or a signed Form 4988, Poverty Exemption Affidavit. Documentation for all income sources including, but not limited to, credits, claims, Social Security income, child support, alimony income, and all other income sources must be provided at time of application.

Petitioners: Do not sign this application until witnessed by the Supervisor, Assessor, Board of Review or Notary Public. (Must be signed by either the Supervisor, Assessor, Board of Review Member or Notary Public)

STATE OF MICHIGAN COUNTY OF

I, the undersigned Petitioner, hereby declare that the foregoing information is complete and true and that neither I, nor any household member residing within the principal residency, have money, income or property other than mentioned herein.

Petitioner Signature                                       Date

Subscribed and sworn this_______________ day of____________________________ , 20

Assessor Signature:   Printed Name:________________

BOR Member Signature:__________________________ Printed Name:__________________________

Notary Signature:_______________________________ Printed Name:__________________________

My Commission Expires:_______________________

This application shall be filed after January 1, but before the day prior to the last day of the December Board of Review to the address below.

Board of Review
c/o Assessor
Three Oaks Township
P.O. Box 55
Three Oaks, Michigan 49128

DECISIONS OF THE MARCH BOARD OF REVIEW MAY BE APPEALED BY PETITION TO THE MICHIGAN TAX TRIBUNAL BY JULY 31 OF THE CURRENT YEAR. JULY OR DECEMBER BOARD OF REVIEW DENIALS MAY BE APPEALED TO MICHIGAN TAX TRIBUNAL BY PETITION WITHIN 35 DAYS OF THE DENIAL A COPY OF THE BOARD OF REVIEW DECISION MUST BE INCLUDED WITH THE PETITION.

Michigan Tax Tribunal
PO Box 30232
Lansing, MI 48909
Phone: 517-373-4400
E-mail: taxtrib@michigan.gov