Poverty Exemption General Guidelines
The poverty guidelines can change from year to year, so make sure to check this page each year. This guide has been updated to reflect the 2026 guidelines.
The General Property Tax Act allows for a one year property tax exemption for residents due to poverty. Use this guide to check if you're eligible for an exemption.
Eligibility
Principal Residence Exemption
Own and occupy the property and have a valid Principal Residence Exemption (PRE) filed with the Assessor's Office. Unsure if you have a valid PRE? Check your PRE status here.
2026 Asset Level Test
Meet the Asset Level Test. Your household assets can't exceed $9,642.
Assets to include
Household assets include but are not limited to the below.
- Automobiles
- Furniture
- Appliances
- Stocks
- Bonds
- Mutual funds
- Bank accounts
- Pensions
- Inheritance
2026 Federal Poverty Income Standards
Meet the federal poverty income standards. These are defined and determined annually by the U.S. Department of Health and Human Services.
To qualify, your income shouldn't exceed the income guideline for your family size:
| Size of Family Unit | Income Guidelines |
| 1 | $15,650 |
| 2 | $21,150 |
| 3 | $26,650 |
| 4 | $32,150 |
| 5 | $37,650 |
| 6 | $43,150 |
| 7 | $48,650 |
| 8 | $54,150 |
Required Documentation
Evidence of Ownership
For the property you're requesting an exemption, provide proof of ownership. This could be a deed, land contract, or other evidence of ownership.
Identification
Provide a valid driver's license or other valid form of identification.
Federal and State Tax Returns
Provide the current or immediately preceding year's federal and state tax returns for everyone living in the principal residence. Make sure to include any property tax credit forms.
If there are individuals residing in the household that don't file federal or state income tax returns, you'll need to file the Michigan Treasury Form 4988 for each individual.
Apply for an Exemption
Property Tax Poverty Exemption Application
File a Poverty Exemption Application any time after January 1st. The final due date is the day before the last day of the Board of Review. We recommend filing prior to December 1.
