Sylvan Township, Michigan
Guidelines For A Tax Hardship Exemption - 2007
SYLVAN TOWNSHIP BOARD OF REVIEW
GUIDELINES FOR HARDSHIP EXEMPTIONS
2006
In order to be eligible for the hardship exemption, the claimant must do all of the following on an annual basis:
1.Own and occupy as a homestead the property for which the exemption is requested. (See attachment "A").
2.File a claim with the Supervisor, the Assessor or the Board of Review on a form provided by the local assessing unit.
Note: The filing of this claim constitutes an appearance before the March Board of Review for the purpose of preserving the right to appeal to the Michigan Tax Tribunal.
3.Provide federal and state income tax returns for all persons residing in the homestead including any property tax credit returns. These income tax returns may be those filed in the current year or in the immediately preceding year.
4.Produce a valid driver's license or other form of identification if requested by the Supervisor or Board of Review.
5.Produce a deed, land contract, or other evidence of ownership of the property for which an exemption is being requested if required by the Supervisor or Board of Review.
6.Applicants are not eligible for consideration if they do not meet the following income guidelines as approved by the Sylvan Township Board and Board of Review:
Maximum Income
$19,100 1 member household
$25,700 2 member household
$32,200 3 member household
$ 6,500 each additional member of household
7.The homestead assessed value must be less than $173,300.00 which is 150% of the average assessed value of residential property in Sylvan Township in 2005.
8.Meeting the guidelines does not automatically qualify an applicant for an exemption. Factors which will also be considered include assets, cash, stocks and bonds, real estate holdings, and income from other household members.
9.The Supervisor and Board of Review will take into account expenses and extenuating financial circumstances which are temporarily beyond the control of the applicant.
ATTACHMENT "A"
Poverty Exemptions for Homesteads and Qualified Agricultural Property.
Starting in 1995, PA 390 of 1994 states that poverty exemptions may be granted by the Board of Review to claimants that are owners of homesteads only. In the past, poverty exemptions were available for any real and personal property.
According to PA 390 homestead means homestead or qualified agricultural property as those terms are defined in MCL 211.7dd. The following are those definitions:
"Homestead" - means that portion of a dwelling or unit in a multiple-unit dwelling that is subject to ad valorem taxes and is owned and occupied as a principal residence by an owner of the dwelling unit. Homestead also includes all of an owner's unoccupied property classified as residential that is adjoining or contiguous to the dwelling subject to ad valorem taxes and that is owned and occupied as a principal residence by the owner. Contiguity is not broken by a road or a right-of-way. Homestead also includes any portion of a principal residence of an owner that is rented or leased to another person as a residence as long as that portion of the principal residence that is rented or leased is less than 50% of the total square footage of living space in that principal residence. Homestead also includes a life care facility registered under the living care disclosure act, Act No. 440 of the Public Acts of 1976, being sections 554.801 to 554.844 of the Michigan Compiled Laws. Homestead also includes property owned by a cooperative housing corporation and occupied as a principal residence by tenant stockholders.
"Qualified Agricultural Property" - means unoccupied property and related buildings classified as agricultural, or other unoccupied property and related buildings located on that property devoted primarily to agricultural use as defined in Section 2 of the Farmland and Open Space Preservation Act, Act. No. 116 of the Public Acts of 1974, being section 554.702 of the Michigan Compiled Laws. Related buildings include a residence occupied by a person employed in or actively involved in the agricultural use and who has not claimed a homestead exemption on other property. Property used for commercial storage, commercial processing, commercial distribution, commercial marketing, or commercial shipping operations or other commercial or industrial purposes is not qualified agricultural property. A parcel of property is devoted primarily to agricultural use only if more then 50% of the parcel's acreage is devoted to agricultural use. An owner shall not receive an exemption for that portion of the total state equalized valuation of the property that is used for a commercial or industrial purpose or that is a residence that is not a related building.
PA 390 of 1994 states that the poverty exemption shall not be granted to property owned by a corporation. This means that no property owned by a corporation may receive the poverty exemption even if it meets the definition of a homestead or of qualified agricultural property.
SYLVAN TOWNSHIP
Parcel Code_____________ Appeal No.___________
APPLICATION FOR ONE YEAR HARDSHIP REDUCTION
COMPLETE BOTH SIDES OF THIS FORM AND RETURN IT ALONG WITH A COPY OF THE FEDERAL AND STATE INCOME TAX RETURNS PER THE INSTRUCTIONS. THE BOARD MUST HAVE THIS INFORMATION TO REVIEW YOUR REQUEST FOR A HARDSHIP REDUCTION.
NAME:__________________________ ADDRESS:___________________________
AGE: _______ TELEPHONE NUMBER (____)____________________
ARE YOU DISABLE?_________ NATURE OF DISABILITY____________________
___________________________________________________________________
___________________________________________________________________
NUMBER OF DEPENDENTS:______________ AGES:________________________
LIST ALL OCCUPANTS OF THIS HOME AND THEIR RELATIONSHIP:
Name Relationship
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
-------------------------------------------------------------------
PROPERTY INFORMATION
YEAR PROPERTY WAS PURCHASED: _______
DID YOU OWN THIS PROPERTY FREE AND CLEAR: _______
IF NOT, MONTHLY PAYMENT: ___________
ARE TAXES INCLUDED IN PAYMENT ________ Yes ________ No
ARE PROPERTY TAXES CURRENT? __________
IF NOT, AMOUNT PAST DUE: ___________
DO YOU OWN ANY OTHER REAL ESTATE? _________
IF SO, PLEASE LIST LOCATION, VALUE AND TYPE (INCLUDING OWNERSHIP
VIA PARTNERSHIPS, CORPORATIONS, ETC.):
Location Value Type of Use
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
------------------------------------------------------------------
EMPLOYMENT STATUS: ARE YOU, YOUR SPOUSE OR OTHER MEMBERS OF THE
HOUSEHOLD EMPLOYED?
SELF..............____ No___ Yes___ Full-time___ Part-time___
SPOUSE............____ No___ Yes___ Full-time___ Part-time_
OTHER MEMBERS OF
HOUSEHOLD........____ No___ Yes___ Full-time___ Part-time___
2004 ESTIMATED HOUSEHOLD INCOME DECLARATION
SOURCE AMOUNT PER MONTH AMOUNT PER YEAR
___________________________________________________________________
Wages, salaries, tips
___________________________________________________________________
Social Security, SSI
___________________________________________________________________
Pension or Retirement
Interest and/or Dividends
Rent, Business or Royalty Income
Disability payments
ADC (Attach a copy of DDS
Annual Statement
General Assistance (Attach a
Copy of DDS Annual Statement)
Alimony
Child Support
Unemployment Benefits
Income of Other Members
Of Household
Less Amount YOU PAY for
Medical Insurance
TOTAL PROJECTED INCOME
FOR 2004
I DECLARE, UNDER THE PENALTIES OF PERJURY, THAT ALL OF THE INFORMATION SUBMITTED IN MY APPLICATION FOR HARDSHIP EXEMPTION IS TRUE.
SIGNED:_______________________________ DATE:___________________
---------------
GUIDELINES FOR HARDSHIP EXEMPTIONS
2006
In order to be eligible for the hardship exemption, the claimant must do all of the following on an annual basis:
1.Own and occupy as a homestead the property for which the exemption is requested. (See attachment "A").
2.File a claim with the Supervisor, the Assessor or the Board of Review on a form provided by the local assessing unit.
Note: The filing of this claim constitutes an appearance before the March Board of Review for the purpose of preserving the right to appeal to the Michigan Tax Tribunal.
3.Provide federal and state income tax returns for all persons residing in the homestead including any property tax credit returns. These income tax returns may be those filed in the current year or in the immediately preceding year.
4.Produce a valid driver's license or other form of identification if requested by the Supervisor or Board of Review.
5.Produce a deed, land contract, or other evidence of ownership of the property for which an exemption is being requested if required by the Supervisor or Board of Review.
6.Applicants are not eligible for consideration if they do not meet the following income guidelines as approved by the Sylvan Township Board and Board of Review:
Maximum Income
$19,100 1 member household
$25,700 2 member household
$32,200 3 member household
$ 6,500 each additional member of household
7.The homestead assessed value must be less than $173,300.00 which is 150% of the average assessed value of residential property in Sylvan Township in 2005.
8.Meeting the guidelines does not automatically qualify an applicant for an exemption. Factors which will also be considered include assets, cash, stocks and bonds, real estate holdings, and income from other household members.
9.The Supervisor and Board of Review will take into account expenses and extenuating financial circumstances which are temporarily beyond the control of the applicant.
ATTACHMENT "A"
Poverty Exemptions for Homesteads and Qualified Agricultural Property.
Starting in 1995, PA 390 of 1994 states that poverty exemptions may be granted by the Board of Review to claimants that are owners of homesteads only. In the past, poverty exemptions were available for any real and personal property.
According to PA 390 homestead means homestead or qualified agricultural property as those terms are defined in MCL 211.7dd. The following are those definitions:
"Homestead" - means that portion of a dwelling or unit in a multiple-unit dwelling that is subject to ad valorem taxes and is owned and occupied as a principal residence by an owner of the dwelling unit. Homestead also includes all of an owner's unoccupied property classified as residential that is adjoining or contiguous to the dwelling subject to ad valorem taxes and that is owned and occupied as a principal residence by the owner. Contiguity is not broken by a road or a right-of-way. Homestead also includes any portion of a principal residence of an owner that is rented or leased to another person as a residence as long as that portion of the principal residence that is rented or leased is less than 50% of the total square footage of living space in that principal residence. Homestead also includes a life care facility registered under the living care disclosure act, Act No. 440 of the Public Acts of 1976, being sections 554.801 to 554.844 of the Michigan Compiled Laws. Homestead also includes property owned by a cooperative housing corporation and occupied as a principal residence by tenant stockholders.
"Qualified Agricultural Property" - means unoccupied property and related buildings classified as agricultural, or other unoccupied property and related buildings located on that property devoted primarily to agricultural use as defined in Section 2 of the Farmland and Open Space Preservation Act, Act. No. 116 of the Public Acts of 1974, being section 554.702 of the Michigan Compiled Laws. Related buildings include a residence occupied by a person employed in or actively involved in the agricultural use and who has not claimed a homestead exemption on other property. Property used for commercial storage, commercial processing, commercial distribution, commercial marketing, or commercial shipping operations or other commercial or industrial purposes is not qualified agricultural property. A parcel of property is devoted primarily to agricultural use only if more then 50% of the parcel's acreage is devoted to agricultural use. An owner shall not receive an exemption for that portion of the total state equalized valuation of the property that is used for a commercial or industrial purpose or that is a residence that is not a related building.
PA 390 of 1994 states that the poverty exemption shall not be granted to property owned by a corporation. This means that no property owned by a corporation may receive the poverty exemption even if it meets the definition of a homestead or of qualified agricultural property.
SYLVAN TOWNSHIP
Parcel Code_____________ Appeal No.___________
APPLICATION FOR ONE YEAR HARDSHIP REDUCTION
COMPLETE BOTH SIDES OF THIS FORM AND RETURN IT ALONG WITH A COPY OF THE FEDERAL AND STATE INCOME TAX RETURNS PER THE INSTRUCTIONS. THE BOARD MUST HAVE THIS INFORMATION TO REVIEW YOUR REQUEST FOR A HARDSHIP REDUCTION.
NAME:__________________________ ADDRESS:___________________________
AGE: _______ TELEPHONE NUMBER (____)____________________
ARE YOU DISABLE?_________ NATURE OF DISABILITY____________________
___________________________________________________________________
___________________________________________________________________
NUMBER OF DEPENDENTS:______________ AGES:________________________
LIST ALL OCCUPANTS OF THIS HOME AND THEIR RELATIONSHIP:
Name Relationship
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
-------------------------------------------------------------------
PROPERTY INFORMATION
YEAR PROPERTY WAS PURCHASED: _______
DID YOU OWN THIS PROPERTY FREE AND CLEAR: _______
IF NOT, MONTHLY PAYMENT: ___________
ARE TAXES INCLUDED IN PAYMENT ________ Yes ________ No
ARE PROPERTY TAXES CURRENT? __________
IF NOT, AMOUNT PAST DUE: ___________
DO YOU OWN ANY OTHER REAL ESTATE? _________
IF SO, PLEASE LIST LOCATION, VALUE AND TYPE (INCLUDING OWNERSHIP
VIA PARTNERSHIPS, CORPORATIONS, ETC.):
Location Value Type of Use
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
------------------------------------------------------------------
EMPLOYMENT STATUS: ARE YOU, YOUR SPOUSE OR OTHER MEMBERS OF THE
HOUSEHOLD EMPLOYED?
SELF..............____ No___ Yes___ Full-time___ Part-time___
SPOUSE............____ No___ Yes___ Full-time___ Part-time_
OTHER MEMBERS OF
HOUSEHOLD........____ No___ Yes___ Full-time___ Part-time___
2004 ESTIMATED HOUSEHOLD INCOME DECLARATION
SOURCE AMOUNT PER MONTH AMOUNT PER YEAR
___________________________________________________________________
Wages, salaries, tips
___________________________________________________________________
Social Security, SSI
___________________________________________________________________
Pension or Retirement
Interest and/or Dividends
Rent, Business or Royalty Income
Disability payments
ADC (Attach a copy of DDS
Annual Statement
General Assistance (Attach a
Copy of DDS Annual Statement)
Alimony
Child Support
Unemployment Benefits
Income of Other Members
Of Household
Less Amount YOU PAY for
Medical Insurance
TOTAL PROJECTED INCOME
FOR 2004
I DECLARE, UNDER THE PENALTIES OF PERJURY, THAT ALL OF THE INFORMATION SUBMITTED IN MY APPLICATION FOR HARDSHIP EXEMPTION IS TRUE.
SIGNED:_______________________________ DATE:___________________
---------------
on Dec. 2, 2008 6:45 am
