(a) The following shall be the guidelines for the poverty exemption pursuant to Act No. 390 of 1994, as amended. The City Assessor is hereby charged with setting forth the guidelines found herein on a separate document and compiling all information relative to ascertaining a poverty exemption for any taxpayer who qualifies under these guidelines. The guidelines are as follows:
(1) The applicant may appeal personally by appointment, in writing, or through an agent authorized in writing by the property owner.
(2) The applicant shall complete the poverty exemption application form in advance of the hearing date, including a copy of the current or prior year Income Tax Returns, both Federal and Michigan, for all persons residing in the homestead. Any additional information to be presented to the Board must be in writing and attached to the application.
(3) All applications must be received at the Assessor's office one full business day prior to the final published session of the Board of Review.
(4) The Board of Review may require a driver's license, deed, or any form of documentation necessary for verification.
(5) An explanation will be required for all household members over the age of eighteen who are not cited as contributing to the household income.
(6) The applicant must own and occupy the property as their primary residence.
(7) Household income may not exceed the poverty level established annually by the HUD for Livingston County (Extremely Low Category). Partial exemptions are granted for applicants with household incomes exceeding the federal poverty limit. Income levels used are those adopted in the prior tax year.
(8) All assets excluding the homestead property, household personal property (i.e., clothing, furniture, appliances) and one automobile may not exceed $10,000.
(b) Poverty exemptions are granted for one year only. Under no circumstances will a poverty exemption continue for a subsequent year without a completed and updated application.
(Res. 97-02. Passed 3-13-97; Res. 09-01. Passed 1-12-09; Res. 21-04. Passed 2-22-21.)