Public Act 206 of the State of Michigan provides an exemption from taxation for homesteads of individuals in poverty. The Hardship Exemption Application is required to be filed with the Board of Review.
The Board of Review grants the hardship exemption if the applicant meets specific criteria. The Board of Review follows the poverty exemption guidelines adopted by the City Commission in making a determination. This criteria includes asset and income thresholds in addition to medical or extraordinary hardship situations.