City of Roseville, MI
Macomb County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the City Council of the City of Roseville as indicated in article histories. Amendments noted where applicable.]
CHARTER REFERENCES
City Assessor — See Ch. 7, Sec. 7.7.
Taxation — See Ch. 9.
GENERAL REFERENCES
Special assessments — See Ch. 5.
[Adopted 2-28-1984 by Ord. No. 895 as Art. I of Ch. 304 of the 1984 Code]

§ 304-1 Purpose.

It is the purpose of this article to create an orderly procedure by which persons deemed to be paupers under the General Property Tax Law of the State of Michigan may be granted relief.

§ 304-2 Adoption of statute by reference.

[Amended 4-17-1995 by Ord. No. 1067]
The City hereby adopts by reference MSA § 7.7, the same being MCL § 211.7, including all subsections thereof and any and all amendments thereto that have been made or that may be made from time to time, as if the same were fully set forth herein.

§ 304-3 Determination of poverty level for granting full or partial hardship exemptions and/or for arrangements for payment of obligations.

[Amended 4-17-1995 by Ord. No. 1067; 8-13-2002 by Ord. No. 1169; 2-14-2006 by Ord. No. 1196; 9-23-2008 by Ord. No. 1215]
A. 
It is the purpose of this article to empower the Assessor and the Board of Review to make the determination in the event of the allegation of poverty and proof thereof by any person to make a reasonable arrangement with the City for the payment of his or her tax obligations and/or for an exemption thereof.
B. 
The City hereby establishes the following procedures and minimum standards as a guideline for the determination of poverty hardship exemptions as intended pursuant to MCL § 211.7(u) and Public Acts of 1994, No. 390:
(1) 
The applicant must be the owner of and occupy as a homestead the property for which the exemption is requested.
(2) 
The applicant must timely file a claim with the Board of Review on a form provided by the City Assessor’s office. Federal and state returns for the immediately preceding year shall be submitted for all owners and all persons residing in the household
(3) 
The applicant must produce a valid driver's license or other form of identification if requested by the Board of Review.
(4) 
The applicant must produce a deed, land contract or other evidence of ownership of the property for which an exemption is requested if required by the Board of Review.
(5) 
The income of all property owners, including that of each householder as defined by P.A. 390 of 1994, must not be more than that amount set by the Federal Government in its poverty level standards.
(6) 
The valuation of assets owned by all property owners and any householder must not be greater than $75,000. In determining the value of assets, any equity in the residence under appeal shall not be included.
(7) 
Consideration for the granting of a poverty hardship exemption shall be made after calculating all property tax rebates, including but not limited to the Michigan homestead property tax credit.
C. 
Based on the information provided, the Board of Review will make a determination whether a full or partial exemption will be granted.

§ 304-4 Acceptance of mortgage and note.

The City Assessor and the Board of Review may accept a regular real estate mortgage and note to secure the amounts advanced by the City for the payment of the pauper's tax billing.
[Adopted 2-28-1984 by Ord. No. 895 as Art. II of Ch. 304 of the 1984 Code]

§ 304-5 Exemption not applicable to certain projects.

The tax exemption established in Subsection (1) of Section 15a of Act No. 346 of the Michigan Public Acts of 1966, as amended, shall not apply to any and all housing projects situated within the boundaries of the City which are financed with any mortgage aided by, or any financial advance or grant from, the United States Government or the State Housing Development Authority of the State of Michigan.

§ 304-6 Legislative intent.

It is the legislative intent of this article that the City implement the provisions contained in Subsection (2) of Section 15a of Act No. 346 of the Michigan Public Acts of 1966, as amended, to the end that nonprofit housing projects within the corporate boundaries of the City shall not be exempt from ad valorem property taxation as provided in Subsection (1) of Section 15a of said Act.

§ 304-7 Applicability.

This article shall be effective with respect to any housing project for which an exemption has already been granted in the year 1968.