Poverty Exemption Guidelines

CITY OF ESCANABA POLICY AND GUIDELINES FOR GRANTING OR DENYING POVERTY EXEMPTIONS FOR PROPERTY TAXES.
 

The homestead of persons who, in the judgment of the supervisor and the board of review by reason of poverty, are unable to contribute toward the public charges is eligible for exemption in whole or in part from taxation under this act. This section does not apply to the property of a corporation.

1. To be eligible for exemption under this section a person shall do all of the following on an annual basis:
   • Be an owner of and occupy as a homestead the property for which an exemption is requested. 
   • state income tax returns for all persons residing in the homestead, including any property tax credit returns, filed in the immediately preceding year or in the current year. The filing of a claim under this subsection constitutes an appearance before the board of review for the purpose of preserving the claimant's right to appeal the decision of the board of review regarding the claim.
   • Produce a valid drivers' license or other form of identification if requested by the supervisor or board of review.
   • Produce a deed, land contract or other evidence of ownership of the property for which an exemption is requested if required by the supervisor or board of review.
   • Meet the federal poverty income standards as defined and determined annually by the United States office of management and budget.  
2. The application for an exemption under this section shall be filed before the July, December board or review meetings or prior to the last day of the March board of review.
3. The board of review shall follow the policy and guidelines of the local assessing unit in granting or denying an exemption under this section unless the board of review determines there are substantial and compelling reasons why there should be a deviation from the policy and guidelines and the substantial and compelling reasons are communicated in writing to the claimant.
4. A person who files a claim under this section is not prohibited from also appealing the assessment on the property for which that claim is made before the board of review in the same year.
5. As used in this section "homestead" means homestead or qualified agricultural property as those terms are defined in section 7dd.
6. The asset level of the claimant will be analyzed by the board of review. The claimants' assets and income will be reviewed to determine if any reduction in taxable value is warranted.