(a) Pursuant to PA 390 of 1994, the City of Perry, Shiawassee 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 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.
(b) The following are the 2020 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.
(c) Federal poverty guidelines used in the determination of poverty exemptions.
Size of Family Unit | 2020 Poverty Guidelines |
Size of Family Unit | 2020 Poverty Guidelines |
1 | $12,490 |
2 | $16,910 |
3 | $21,330 |
4 | $25,750 |
5 | $30,170 |
6 | $34,590 |
7 | $39,010 |
8 | $43,430 |
For each additional person | $4,420 |
(d) The 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.
(e) If asset levels exceed the items/amounts below, the individual/property owner shall not be eligible for a Property Tax Poverty Exemption.
(1) The homestead being claimed and personal property used in connection with the use and occupancy of the homestead.
(2) All assets up to a cumulative dollar value of $25,000.
(Unno. Res. Passed 6-17-08; Unno. Res. Passed 2-5-13; Unno. Res. Passed 2-6-14; Unno. Res. Passed 2-5-15; Unno. Res. Passed 2-4-16; Unno Res. Passed 2-2-17; Unno. Res. Passed 2-1-18; Unno. Res. Passed 2-7-19; Unno. Res. Passed 2-6-20.)