Two Michigan cities are taking applications for a poverty property tax exemption ahead of their December board of review sessions. Portage must receive the paperwork by Dec. 1, according to the city’s 2026 application packet, and Ann Arbor wants it returned by Monday, Dec. 14 for a board meeting on Dec. 15, according to the city’s 2026 application. Ann Arbor’s exemption lasts one year and Portage’s application is filed annually, so a homeowner approved before has to apply again.
Which homeowners should check their household income against these tables before December? The exemption goes to the owner of a principal residence who owns and lives in the home and whose income and assets fall under the city’s limits. In Portage the ceiling for one person is $19,563 a year, while in Ann Arbor it is $44,100 for one person, so the same retiree can clear one city’s table and miss the other’s.
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Portage hears poverty claims in March, July and December
Portage’s packet says poverty exemptions may be heard at the March, July and December sessions of the board of review, with applications due by March 2, July 1 and Dec. 1, 2026. Applications go to the Office of the City Assessor, 7900 S Westnedge Ave, Portage, MI 49002, by mail, by email at assessingdept@portagemi.gov, at the assessing office or in the 24-hour drop box near the Treasury window at City Hall.
Annual household income cannot exceed $19,563 for one person, $26,438 for two, $33,313 for three and $40,188 for four, with $6,875 added for each person after that. Combined household assets cannot exceed $25,000, and the principal residence does not count toward that total. The application needs federal and state tax returns for household members who filed, or a signed Michigan poverty exemption affidavit, Form 4988, for anyone who did not have to file.
Ann Arbor’s table starts at $44,100 for one person
Ann Arbor’s application sets a total income limit of $44,100 for a household of one and $62,950 for a household of four. The exemption is graded: 100 percent for income at or below the federal poverty level, which the form lists as $15,650 for one person and $32,150 for four, then 75, 50 and 25 percent in three higher bands. For one person the 75 percent band runs from $15,651 to $25,134, the 50 percent band to $34,618 and the 25 percent band to $44,100.
Combined assets cannot exceed $50,000, and the home and a standard mode of transportation are excluded. Applicants send copies of the prior-year Michigan Homestead Property Tax Credit claim, Form MI-1040CR, and the prior-year federal Form 1040 with all schedules, or the Michigan Treasury poverty exemption affidavit and proof of income such as a Social Security statement. Papers go to the City Assessor’s Office, 301 E. Huron St., P.O. Box 8647, Ann Arbor, MI 48107, and the office’s number is (734) 794-6530. The Housing Bureau for Seniors, at 734-998-9339, helps older residents with the form.
State law sets the frame and each city sets the numbers
Michigan’s poverty exemption law, MCL 211.7u, lets the principal residence of a person who “by reason of poverty, is unable to contribute toward the public charges” be exempt in whole or in part. The claimant must meet the federal poverty guidelines or alternative local guidelines, which is why Portage and Ann Arbor publish different income tables. The claim is filed each year with the board of review on a state form, along with income tax returns for everyone who lives in the home.
The statute says the claim must be filed after Jan. 1 but before the day before the last day of the board of review. Filing a claim also preserves the right to appeal the board’s decision. Ann Arbor’s application covers the 2026 tax year, and Portage’s is titled as a 2026 application filed annually.
A December denial can go to the Michigan Tax Tribunal
Portage’s packet says a July or December board of review decision may be appealed to the Michigan Tax Tribunal by petition within 30 days. The petition must include a copy of the board’s decision, and the packet lists the tribunal’s address, phone and email. A March decision is appealed by July 31 of the same year.
Ann Arbor’s form warns that incomplete applications may affect the board’s decision. Originals are not returned, so applicants send copies only.
Are the tax returns and the affidavit ready before the city’s December date?
The Ann Arbor form asks for a Michigan homestead credit claim, and the poverty exemption is one of several breaks a homeowner can line up for the same bill. A missed December session leaves the household with the full bill and one more year of paperwork.
“The Senior Property Tax & Home-Cost Relief Kit” is a 64-page guide that explains the 5 kinds of property-tax relief and the circuit-breaker credit that includes renters. Part 4 covers appealing the assessment, a separate route from a poverty claim that a board of review also hears.
This article was produced with AI assistance and edited for accuracy against the sources linked above.
Warren Cohen is a finance writer based in Phoenix, Arizona, covering personal finance topics including credit, banking, and beginner investing. He earned his degree in business administration from Arizona State University and began his career working in consumer finance, where he gained direct experience with lending and credit systems. He now writes for personal finance websites and fintech platforms, focusing on clear, practical content that helps readers make informed financial decisions.
