Poverty Exemption
The State of Michigan (MCL 211.7u) provides for a property tax exemption, in whole or part, for the principal residence of persons who, by reason of poverty, are unable to contribute to the public charges.
In order to receive a poverty exemption, a taxpayer must annually file a completed application form and all required additional documentation with the Putnam Township Assessor's office and Board of Review.
If you are in need of a poverty exemption fill out forms 5737 - Application for Poverty Exemption and 5739 - Affirmation of Ownership and Occupancy to Remain Exempt by Reason of Poverty, along with any additional documentation. Links to these forms are in the green box on this page.
The forms should be submitted to the Putnam Township Assessor’s office (Do not file these forms with the Department of Treasury or the State Tax Commission.) on or after January 1, but before the day prior to the last day of the December Board of Review, during the year in which the exemption is requested. Contact the Putnam Township Assessor’s office directly to verify deadline dates for submission of the forms to ensure the application gets reviewed by the Board of Review, during that calendar year. In addition to filing forms 5737 and 5739 and any supporting documentation, a taxpayer must do all the following to be eligible for the poverty exemption:
In order to receive a poverty exemption, a taxpayer must annually file a completed application form and all required additional documentation with the Putnam Township Assessor's office and Board of Review.
If you are in need of a poverty exemption fill out forms 5737 - Application for Poverty Exemption and 5739 - Affirmation of Ownership and Occupancy to Remain Exempt by Reason of Poverty, along with any additional documentation. Links to these forms are in the green box on this page.
The forms should be submitted to the Putnam Township Assessor’s office (Do not file these forms with the Department of Treasury or the State Tax Commission.) on or after January 1, but before the day prior to the last day of the December Board of Review, during the year in which the exemption is requested. Contact the Putnam Township Assessor’s office directly to verify deadline dates for submission of the forms to ensure the application gets reviewed by the Board of Review, during that calendar year. In addition to filing forms 5737 and 5739 and any supporting documentation, a taxpayer must do all the following to be eligible for the poverty exemption:
- Own and occupy the property as a principal residence.
- Provide federal and state income tax returns for the current or immediately preceding year, including any property tax credits, for all persons residing in the principal residence (disclosure of the income of an owner who is not residing in the principal residence is not required). Federal and state income tax returns are not required for a person residing in the principal residence if that person was not required to file a federal or state income tax return. Instead, form 4988, Poverty Exemption Affidavit (link in green box) may be filed for all persons residing in the residence who were not required to file federal or state income tax returns in the current or immediately preceding year.
- Produce a valid driver license or other form of identification, if requested.
- Produce a deed, land contract, or other evidence of ownership of the property, if requested.
- Meet the federal poverty guidelines published in the prior calendar year in the Federal Register by the United States Department of Health and Human Services.
- Meet the asset level test adopted by the Putnam Township Assessor’s office.
Appeal Rights
An appeal of a decision of the March Board of Review is made by completing and submitting a petition to the Michigan Tax Tribunal, no later than July 31 of the same year. A decision of the July or December Board of Review may be appealed by completing and submitting a petition to the Michigan Tax Tribunal within 35 days of the July or December Board of Review’s decision. More information on how to file an appeal is available by contacting the Michigan Tax Tribunal https://www.michigan.gov/taxtrib.
Additional information
For more information about Poverty Exemptions, visit the Michigan Department of Treasury's website.