Poverty Property Tax Exemption

Residents meeting income limit and asset level tests set by the City of East Lansing may be eligible for a full or partial exemption of property taxes. The City has adopted guidelines which establish filing requirements, details of the review process for the exemption and income and asset levels which apply. The specific annual income limits vary by size of household and are published each year by the State of Michigan.

Annual Income Limits

Local governing bodies are required to adopt guidelines that set income levels for their poverty exemption guidelines and those income levels shall not be set lower by a city or township than the federal poverty guidelines updated annually by the U.S. Department of Health and Human Services. Following are the federal poverty guidelines for use in setting poverty exemption guidelines for 2022 assessments:

 Size of Family Unit Poverty Guidelines
1$12,880
2$17,420
3$21,960
4$26,500
5$31,040
6$35,580
7$40,120
8$44,660
For each additional person $4,540


Applications

It is necessary to apply for this exemption annually with the Assessing Department. Applicants must submit a completed application form and a completed affirmation of ownership and occupancy form to the Assessing Department prior to the last meeting of the Board of Review. Exemptions may be granted at the March, July or December Board of Review.

As part of the application, it is necessary to submit a copy of the most recent income tax return for everyone who occupies the residence. If an occupant is not required to file an income tax return, that occupant must submit a completed Poverty Exemption Affidavit.