Introduced by         Lindblade         , Supported by         Majoros        .

WHEREAS, PA 390, 1994 (MCL 211.7u) hereafter referred to as the "Act" requires the township to adopt guidelines for partial or maximum exemption from taxation for homesteads, and

WHEREAS, the homestead of persons who, in the judgment of the supervisor and board of review, by reason of poverty, are unable to contribute toward the public charges, are eligible for exemption in whole in part from taxation under the Act, and

WHEREAS, pursuant to the Act, the township is desirous of establishing guidelines and procedures for partial or maximum property exemptions,

NOW, THEREFORE, BE IT RESOLVED, the following guidelines and procedures to qualify for relief under the Act are hereby adopted:

1. TO BE ELIGIBLE A PERSON SHALL DO ALL OF THE FOLLOWING ON AN ANNUAL BASIS:
   
   

   a.

   Be an owner of and occupy as a homestead the property for which an exemption is requested.
   

   b.

   File a claim with the supervisor or board of review on the form provided by the township accompanied by federal and state income tax returns for all persons residing in the homestead, including any property tax credit returns (Michigan 1040CR form), filed in the immediately preceding year. In the event federal and/or state tax returns are not filed, the applicant shall submit any and all of his, her, or their 1099 forms for the preceding year.
   

   C.

   Produce a valid driver's license or other form of identification if requested by ,1 the supervisor or board of review.
   

   d.

   Produce a deed, land contract, or other evidence of ownership of the property
   for which an exemption is requested if required by the supervisor or board of review.
   

   e.

   Meet the poverty income standards guidelines hereinafter set forth.
   

   f.

   File an application for an exemption with the Supervisor or Board of Review
   after January Ist but at least one full business day prior to the final published session of the March Board of Review. For the July or December Board of Review, the application must be received five (5) working days prior to the Board of Review meeting. The July Board of Review is held the Tuesday following the third Monday in July and the December Board of Review is held on the Tuesday following the second Monday in December. All applications must be witnessed and notarized and include all required data documentation.

2. The applicant must appear in person or by an agent who is authorized to do so in writing in a witnessed and notarized statement by the property owner. The filing of the claim constitutes an appearance before the Board of Review for the purpose of preserving the claimant's right to appeal the decision of the Board of Review to the Tax Tribunal regarding the claim.

3. In the event a household member over 18 years of age is earning income but not contributing to your support or household income, a written explanation as to why is required.

4. The cumulative total of an applicant's assets shall be limited to $10,000 per each "allowable exemption." Each verified member of the family unit counts as one "allowable exemption." An additional 1/2 "allowable exemption" may be granted for the following:
                   1. Applicant is 65 years or older
                   2. Spouse of applicant is 65 years or older
                   3. Applicant is a paraplegic or quadriplegic
   assets will include but are not limited to the following: Real estate holdings other than the homestead, in excess of one car per household, pleasure boats, motor homes, bank accounts.

5. Total household income levels may not be set lower than poverty levels established by the U.S. Department of Housing and Urban Development. The 1995 poverty level and 1996 income allowed by Hamburg Township are as follows:

   Number of Residents	Income Level Allowed by Township
   1	9,800
   1.5	11,300
   2	12,800
   2.5	14,300
   3	15,800
   3.5	17,300
   4	18,800
   4.5	20,300
   5	21,800
   5.5	23,300
   6	24,800
   6.5	26,300
   7	27,800
   7.5	29,300
   8	30,800
   8.5	32,300
   9 or more	33,800

   Each year thereafter the levels must be reviewed and adjusted, if necessary, by Hamburg Township.

6. A hardship is not eligible for an exemption when property taxes do not exceed the combined sum of three point five percent (3.5%) of the adjusted income and Homestead Property Tax Credit.

7. Hardships are limited to three (3) consecutive years and must be applied for each year.

8. No properties that exceed $62,500 State Equalized Value shall be eligible for hardship reduction.

9. A hardship exemption is not qualified when the hardship is created because the applicant is a full or part-time student.
   

AYES:     Hohl, Hardesty, Lindblade, Everett, Majoros, Bennett, Morgan    
NAYS:
ABSENT:

The supervisor declared the resolution adopted.

I, Matthew Skiba, duly elected Clerk of the Township of Hamburg, County of Livingston, State of Michigan, do hereby certify the foregoing to be a true copy and the whole of a resolution adopted by the Hamburg Township Board at a regular scheduled meeting held on September 9, 1997, in witness whereof I have set m hand and seal this 10th day of September 1997.