2026 POLICY AND GUIDELINES FOR PROPERTY TAX
POVERTY EXEMPTIONS CHIPPEWA TOWNSHIP

RESOLUTION NO. 2026-3

WHEREAS, the adoption of guidelines for poverty exemptions is within the purview of the Township; and
WHEREAS, the homestead 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 in part from property taxation under Public Act 390, 1994 (MCL 211 .7a); and
WHEREAS, pursuant to PA 390, 1994 (MCL 211.7u), the Township of Chippewa, lsabella 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 filed in the current or immediately preceding year; and
WHEREAS, changes to these guidelines may be made by the Township of Chippewa.
NOW, THEREFORE, lT lS RESOLVED that to be eligible for such poverty exemptions in whole or in part, more clearly described as property tax reductions in the Township of Chippewa, the Board of Review shall follow the below stated guidelines and Federal guidelines in granting or denying an exemption.
A property owner shall do all of the following on an annual basis:

1. Be an owner of and occupy a principal residence on the property for which a Poverty Exemption is requested.
2. Applicants will not be eligible for consideration if they do not meet the FederaI Poverty Guidelines.
3. Per MCL 22.7u(2b) All persons residing in the homestead must submit last year's copies of the following: FederaI lncome Tax Return - 1040 or 1040A, State lncome Tax Return - Ml-1040, Homestead Property Tax Claim - Ml-1040CR. Documentation for all income sources including, but not limited to, credits, claims, Social Security income, child support, alimony income, bridge cards, cash advances from credit cards, and all other income sources must be provided at time of application. lf applicant(s) is not required to file a Federal or State lncome Tax return, they must complete and file an lncome Tax Exemption Affidavit (PA 135 of 2012).
4. An explanation will be required for all household members over 1B years of age who are not cited as contributing to the household income.
5. All applicants MUST submit a copy of a Valid Driver's License or other photographic identification as allowed by statute.
6. Applicants will produce a deed, land contract, or other evidence of ownership of the property for which an exemption is requested, ONLY if not already on file with the Township Assessor's office.
7. To be eligible for exemption the applicant(s) must meet ALL of the following income and asset standards:
   a. The household income is equaI to or less than the FederaI Poverty Guidelines.
   b. Maximum Limit on total worth of all assets, excluding the 'net asset value' of the homestead property, cannot be more than 2 times the federal poverty income level.
   c. May NOT own or have interest in property other than the homestead for which the poverty exemption is applied for ("homestead" includes adjacent parcels granted an "adjacent" Principal Residence Exemption).
8. Submit a fully-completed application for an annual exemption, including all of the required income and income tax forms, after January 1 of the tax year in question but no later than one day prior to the last day of the March, July or December Board of Review to enable assessing staff to verify applications for completion and eligibility.

POVERTY EXEMPTION - ANNUAL INCOME QUALIFICATIONS
Each year exemption limits for annuaI income shall be revised based on the FederaI Poverty lncome Guidelines published annually by the Michigan State Tax Commission.

NOW, THEREFORE, BE lT HEREBY RESOLVED that the Board of Review shall follow the above stated policy and federaI guidelines in granting or denying an exemption.
Revised for the 2026 Assessment and Tax year on March 2,2026.
By the Chippewa Township Board.
The resolution was offered by Kathy VanderKolk, and supported by Fran Ash.

Upon roll call vote, the following voted:
"Aye": Fran Ash, Kathy VanderKolk, Don Lowery, Kurt Fisher, Bob Wetherbee
"Nay": none

DULY RESOLVED AND ORDAINED THIS 2nd DAY OF March, 2026.

Don Lowery
Don Lowery, Township Supervisor

I hereby certify the foregoing constitutes a true and complete copy of a resolution adopted by the Township Board of Chippewa Township, lsabella County, Michigan, at a regular meeting held on March 2, 2026.

Frances B Ash
Frances B Ash, Township Clerk

2026 POLICY AND GUIDELINES FOR POVERTY PROPERTY TAX EXEMPTION.pdf

 Forms and additional information are found on the Michigan Department of Treasury website.