MI HB5179

Allows principal residences of individuals living in poverty to be eligible for partial or full property tax exemptions based on supervisor and board of review determinations.

Requires applicants to annually: own and occupy the property as a principal residence, file a claim with required tax documentation, provide valid identification, produce proof of ownership, and meet federal poverty guidelines updated by the Department of Health and Human Services (42 USC 9902).

Permits local assessing units to adopt alternative income eligibility guidelines that are no less restrictive than federal poverty guidelines and requires them to make exemption policies publicly available.

Allows the board of review to grant exemptions for the current year and, for good cause shown, for the immediately preceding 3 years, with written explanation required if deviating from local guidelines.

Permits applicants to simultaneously file a poverty exemption claim and appeal the property assessment before the board of review in the same year.