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Greenville council adopts 2024 poverty-exemption guidelines under state law
Summary
The council unanimously adopted Resolution No. 24-04 formalizing poverty-exemption eligibility, documentation requirements and 2024 federal income thresholds under Public Act 390 of 1994 (MCL 211.7u), clarifying asset tests and application procedures for homeowners seeking tax relief.
The Greenville City Council on Feb. 6 adopted Resolution No. 24-04, establishing the city’s guidelines for property-tax poverty exemptions for 2024 under Public Act 390 of 1994 (MCL 211.7u). Councilperson Lehman moved the resolution and Councilperson Barrus seconded; the motion passed 7–0.
The resolution spells out who may apply and what documentation the Board of Review must consider. To be eligible, an applicant must own and occupy the property as a principal residence and file Michigan State Tax Commission Form 5737 and Form 5739 (or a signed Form 4988), along with federal and state income tax returns for all household members or a poverty-exemption affidavit if returns are not filed.
The policy uses an asset test and specifies examples of assets that count against eligibility: one motor vehicle per licensed driver not to exceed $15,000 in value; one recreational vehicle or boat per property not to exceed $10,000 in value; no second residence or additional real estate; checking and savings (exclusive of investments and IRAs) not to exceed $8,000; and no ownership interest in non-residence buildings. The Board of Review may consider additional valuable assets in determining a full or partial exemption.
The resolution adopts the U.S. Department of Health and Human Services’ 2024 federal poverty guidelines for household size. Examples listed in the resolution include $14,580 for a one-person household and $30,000 for a four-person household; the resolution provides the full per-person schedule the Board will use when evaluating claims.
Applicants must file after Jan. 1 but before the December Board of Review’s last day; filing constitutes an appearance before the Board and preserves the right of appeal to the Michigan Tax Tribunal. The resolution also allows the Board to deviate from the policy for “substantial and compelling reasons” if those reasons are communicated in writing to the claimant.
The council’s action instructs the assessor and Board of Review to follow the adopted guidelines when granting or denying exemptions for 2024.
