Flynn Evidence.pdf
Dennis C Flynn Petitioner V Township Of Fork Respondent · 26-000923-TT
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Docket #: 26-000923 Parcel Number: 54-04-893-006-000 Petitioner: Dennis Flynn Respondent: Township Of Fork, Mecosta County Page 1-4: Mr. Flynns’ poverty application Page 4-32: Mr. Flynns supporting documents Page 33-36: Fork Township Poverty Resolution Exemption thresholds 1 person 25% 19,650 50% 17,650 75% 16,650 100% 15,650 Mr. Flynns monthly income: $1,753 Mr. Flynns Annual income: $21,036 Mr. Flynns income exceeds the threshold set forth by the Fork Township Resolution by $1,386
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Docket # 26-000923 54-04-893-006-000 Page | 34 Docket # 26-000923 54-04-893-006-000 FORK TOWNSHIP RESOLUTION FOR POVERTY EXEMPTION R-2026-01 GUIDELINE RESOLUTION FOR POVERTY EXEMPTION- Fork Twp 2026 WHEREAS the adoption of guidelines for poverty exemptions is required of the Township Board and WHEREAS, the principal residence of persons, who the Assessor and Board of Review determine by reason of poverty to be unable to contribute to the public charge, is eligible for exemption in whole or in part from taxation under Public Act 253 of 2020; and WHEREAS, pursuant to PA 253 of 2020, the Township of Fork, Mecosta 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 Michigan Department of Treasury Form 5737 Application for MCL 2LI.7u Poverty Exemption with the supervisor/assessor or Board of Review, Application must be 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 Michigan Department of Treasury Form 4988, Poverty Exemption Affidavit. 3) File a claim reporting that the combined assets of all persons do not exceed 15,000. 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 drivers 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. Page | 34
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Docket # 26-000923 54-04-893-006-000 Page | 35 Docket # 26-000923 54-04-893-006-000 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. A copy of this application is set forth in Exhibit B also known as Michigan Department of Treasury Form 5737. 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. See Exhibit A for the 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. NOW, THEREFORE, BE IT HEREBY RESOLVED that the Board of Review shall follow the above stated policy and federal guidelines in granting or denying an exemption. The foregoing resolution offered by Hoberda Hazen (Township Board member) and supported by Township Board Member Park neeilly Upon roll call vote, the following Township Board member Aye Nay Lori Helmer IM Roberta Hazen A Patti McNeily AL | Mitch Mackersie oJ Dave Dowell | * [ The Township Clerk, Roberta Hazen declared the resolution- Approved - Denied Page | 35
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Docket # 26-000923 54-04-893-006-000 Page | 36 Docket # 26-000923 54-04-893-006-000 PARTIAL POVERTY GUIDELINES Public Act 253 0f-2020 amended MCL 2! |.7u related to poverty exemptions. PA 191 of 2023 amended the lists specific percentage reductions in taxable value that may be used by the board of review in granting a poverty exemption. MCL 2/ |.7u(5) states that if a person claiming the poverty exemption meets all eligibility requirements, the board of review shall grant the poverty exemption, in whole or in part, as follows: 1. A full exemption equal to a 100% reduction in taxable value for the year in which the exemption is granted; or 2. A partial exemption equals a 75% reduction in taxable value for the year in which the exemption is granted; or 3. A partial exemption equal to a 50% reduction in taxable value for the year in which the exemption is granted; or 4. A partial exemption equal to a 25% reduction in taxable value for the year in which the exemption is granted A partial poverty exemption is an exemption of only a part of the taxable value of the property rather than the entire taxable value. Fork Township Board of Review has the authority to grant a full 100% reduction in taxable value OR a partial exemption equal to a 25%,50%, or 75% reduction in taxable value. State Tax Commission Policy regarding requests for percentage reductions in taxable value for poverty exemption under MCL 211.7u StateTaxCommissionPolicyRegardingRequestsforPercentageReductionsin Taxable ValueforPovertyExemption.pdf A full 100% exemption for any applicant that is at or below the above-mentioned income and/or asset test threshold. A 75% exemption for any applicant that is $1 to $1,000 over the above-mentioned income and/or asset test threshold. A 50% exemption of taxable value for any applicant that is $1,001 to 2,000 over the above-mentioned income and/or asset test threshold. A 25% exemption of taxable value for any applicant that is 2,001 to 4,000 over the above-mentioned income and/or asset test threshold. Page | 36
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Docket # 26-000923
54-04-893-006-000
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Docket # 26-000923
54-04-893-006-000
Exhibit A
INCOME GUIDELINES Per STC 2026 Guidelines
Size of Family Unit
Poverty Guidelines
$15,650
$21,150
$26,650
$32,150
$37,650
$43,150
$48,650
$54,150
For each additional person
$5,500
*Income includes. but is not limited to income from employment, Social Security benefits, Veterans
benefits, worker's compensation, unemployment benefits, income from renters or boarders, farm income,
alimony or child support, farm income, etc.
NOOB {WN
***Additionally,
a maximum of $100 is allowed for annual dividend income from either taxable or non-
taxable***
Proof of income must be included in the application.
ASSET TEST
Fork Township has adopted the following maximum asset standards. The asset levels
do not include the value of your homestead property.
Size of Household
Total Value of Assets
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
INDO
BIW IN|—
Assets include. but are not limited to stocks, bonds, vehicles (allowed one primary
vehicle), boats, campers, farm equipment, motorcycles, trailers, real estate other than
the primary residence, individual Retirement Accounts (IRA), uncashed checks, money
held by others, gaming/lottery winnings, coin collections, antiques [with the exception of
antique family heirlooms, collectables, etc.
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