26-000923.pdf

Dennis C Flynn Petitioner V Township Of Fork Respondent · 26-000923-TT

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RECEIVED 

JUN 91 2026 

= 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

POVERTY EXEMPTION 

MTT DOCKET NO. 26000923 TT 

Section 1: Respondent’s Contact Information 

Unit of Government 

Fork Township 

Maiting Address (No., Strect, P.O. Box or Rurat Route): 

1893 80th Ave 

City or Town: 

State: 

ZIP Code: 

Evart 

= 

= 

Telephone umber 534 250 5692 

Email Address (do not enter unless you want MTT to send ail correspondence via email): 

elderassessing@gmail.com 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information 

First Name: 

mi: 

Last Name: 

Chris 

A 

Elder 

Firm Name {if any): 

Mailing Address (No., Street, P.O. Box or Rural Route): 

1893 80th Ave 

City or Town: 

State: 

ZIP Code: 

Evart 

Mi 

49631 

Telephone Number: 231 250 5692 

Email Address (do not enter unless you want MTT to send ali correspondence via email): 

elderassessing@gmail.com 

Section 3: Subject Property Information 

Parcel Identification Number: 

54 04 893 006 000 

Section 4: Explain Your Answer to this Appeal 

Mr. Flynn provided that he had an annual income of $21,036. Which exceeds the thresh

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 5: Jurisdictional Issues 

Did Petitioner request a Poverty Exemption at a Board of Review (BOR)? 

Yes 

[1 No 

If yes, check which BOR Petitioner attended: 

March 

[1 July 

[J December 

Date the BOR decision was issued: March 

1 1 th 2026 

Tax year(s) denied: 2026 

Sighature required 

Respondent [QA jzed Representative’s Signature: 

Ist 

4)

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 263 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 2L1.7u 

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.

PARTIAL POVERTY GUIDELINES 

Public Act 253 of-2020 amended MCL 21 1.7u 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 21 1.7u(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 ValueforPoverty Exemption. pdf 

Afull 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.

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 Patt 

me Nelly 

Upon roll call vote, the following 

Township Board member 

Aye 

Nay 

Lori Helmer 

X 

Roberta Hazen 

A 

Patti McNeily 

% 

Mitch Mackersie 

A 

Dave Dowell 

h 

3 

The Township Clerk, Roberta Hazen declared the resolution- 

Approved 

- 

Denied 

Cletk__—T XN 

Date: 

1-14 2& 

(_—~

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. 

[NO 

|r 

|WIN — 

“*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 

© ~ND|DIW|N|- 

*Assets include, but are not limited to stocks, bonds, vehicles (allowed one primary

SOTTO, 

Vl 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Dennis Flynn 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26 000923 TT 

Fork Township 

, 

Respondent(s) 

PROOF OF SERVICE 

Chris Elder 

states that on 

May 30th 2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Dennis Fyinn 

418 Norman St 

Barryton, Ml 49305 

T— 

[Signature of person who is serving/mailing copy} 

Chris Elder 

[Print/type name of person serving/mailing copy]

. 

Fork Township Assessor 

1893 BOTHAVE 

EVART MI 48631-8707 

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