WINDSOR CHARTER TOWNSHIP
RESOLUTION TO ADOPT POVERTY
EXEMPTION ELIGIBILITY
REQUIREMENTS, INCOME
STANDARDS/ASSET TEST
AND APPLICATION FOR 2026
RESOLUTION # 26-003
WHEREAS, the principal residence of
persons who, in the judgment of the Board of Review, by
reason
of poverty, are unable to contribute to the public charges is eligible for
exemption in whole or part from taxation under the General Property Tax Act;
and
WHEREAS, the Windsor Charter Township
Board is required by Section 7u of the General
Property
Tax Act, Public Act 206 of 1893 (MCL 211.7u), to adopt guidelines for poverty
exemptions;
and
WHEREAS, the following (1) Eligibility
Requirements and (2) Income Standards/Asset Test have been developed to comply
with MCL 211.7u:
(1.)
ELIGIBILITY REQUIREMENTS
Unless
a claimant is exempt from the annual reapplication requirement pursuant to a
separate
Resolution:
To be eligible for the poverty exemption, the claimant must do all of the
Following
on an annual basis:
1)
Own
and occupy as a principal residence the property for which the exemption is
requested.
2)
File
a claim with the Board of Review after January 1, 2026, but before the day before
the last day of the Board of Review on Form 5737, Application for MCL 211.7u
Poverty Exemption, which is the approved application form.
3)
Provide
a completed and signed Form 5739, Affirmation of Ownership and Occupancy Remain
Exempt by Reason of Poverty.
4)
Provide
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. All persons residing in the residence
who were not required to file federal or state income tax returns in the
current or immediately preceding year must file Form 4988, Poverty Exemption
Affidavit.
5)
Produce
a valid drivers license or other form of identification if requested.
6)
Produce
a deed, land contract, or other evidence of ownership of the property for which
an exemption is being requested, if requested.
7)
Meet
the poverty income level guidelines adopted by the governing body of the local assessing
unit (which shall not be set lower than the federal poverty guidelines
published in 2024 in the Federal Register by the United States Department of
Health and Human Services).
8)
Meet
the asset levels set by the governing body of the local assessing unit.
9)
Mail
all application materials to: Windsor Charter Township Assessor, 405 W.
Jefferson St., Dimondale, MI 48821.
A
claimant may request a Poverty Exemption and appeal the Propertys Assessment
to the
Windsor
Charter Township Board of Review in the same year.
(2.) INCOME STANDARDS/ASSET TEST
The following are the federal
poverty income guidelines that the United States Office of
Management and Budget recommends that federal departments and agencies use.
Windsor Charter
Township has adopted these Income
Guidelines for the basis of granting poverty exemptions.
These amounts are adjusted
annually. To be eligible for a poverty exemption in Windsor Charter Township
for 2026, the claimants household income MAY NOT exceed these guidelines.
If household income exceeds the
levels listed below, the claimant does not qualify for a Poverty Exemption:
1 person
$ 15,650
2 persons.
.
$ 21,150
3
persons.............................................................. $ 26,650
4
persons.........................................................
. $ 32,150
5
persons.............................................................. $ 37,650
6
persons.............................................................. $ 43,150
7
persons.............................................................. $ 48,650
8
persons.............................................................. $ 54,150
For Each Additional Person,
add.......................... $ 5,500
MAXIMUM
ASSET STANDARDS TO BE ELIGIBLE FOR A POVERTY EXEMPTION
(PA
390 of 1994 states that the poverty exemption guidelines established by the
governing body
of
the local assessing unit shall include an asset level test) Windsor Charter
Township has adopted the following MAXIMUM ASSET STANDARDS for a household to
be eligible for a POVERTY EXEMPTION. The below asset levels DO NOT include the
value of the claimants principal residence.
1 person
.......................................... $ 31,300
2 persons
........................................ $ 42,300
3
persons............................................................. $ 53,300
4
persons............................................................. $ 64,300
5
persons............................................................. $ 75,300
6
persons............................................................. $ 86,300
For
Each Additional Person add.......................... $ 11,000
If the
applicant's household assets exceed this amount, the applicant is NOT eligible
for a POVERTY EXEMPTION.
NOW,
THEREFORE, BE IT HEREBY RESOLVED, pursuant to MCL 211.7u, that Windsor Charter
Township, Eaton County, adopts the above eligibility requirements, income
standards, and asset test for the Board of Review to implement.
Meredith
Barnhart-Smith, Windsor Charter Township Clerk
February 10, 2026