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 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 of a signed State Tax Commission Form 4988, Poverty Exemption Affidavit.

3) File a claim reporting that the combined assets of all person 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 drivers’ 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 Benton Township Board of Review for the purpose of preserving the right of appeal to the Michigan Tax Tribunal.



Poverty Exemption Form