Verify Before You Rely On This
Deadlines, forms, and income limits change every year. This page is a map of where to go, not a substitute for calling the office. Items marked (not confirmed) could not be verified from an official page. Researched October 2026.
Two Different Programs
Poverty Exemption vs. Treasurer Hardship Deferral
Homeowners struggling with property taxes in Michigan often hear “hardship exemption” and assume it is one program. It is two, handled by two different offices:
- Poverty exemption (MCL 211.7u) — filed with your city or township assessor.Reduces your taxable value, which lowers your bill. The local Board of Review decides it, using guidelines the city or township adopts within a state framework. The county does not take this application.
- Foreclosure hardship deferral/extension — filed with your county treasurer.Does not reduce the tax. It can pause tax foreclosure for a year, usually with a payment plan. Programs, names, and deadlines vary by county.
The two work together: in several counties, the treasurer's reduced-payment plans require an approved poverty exemption first.
Statewide Rules
The State Framework (2026)
Michigan law requires each city or township to adopt poverty exemption guidelines, but it sets a floor. For 2026 assessments, local household-income limits cannot be set below the federal poverty guidelines published the prior year. The State Tax Commission lists those minimums:
| Household size | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
|---|
| Minimum income level | $15,650 | $21,150 | $26,650 | $32,150 | $37,650 | $43,150 | $48,650 | $54,150 |
Add $5,500 for each person over eight. Local units may set limits higher than these. Each unit must also set an asset limit, and the principal residence is excluded from the asset test. Source: State Tax Commission Bulletin 15 of 2025.
- The formForm 5737, “Application and Affirmation for MCL 211.7u Poverty Exemption,” with federal and state tax returns for everyone in the home. People who were not required to file can use Form 4988.
- The windowFile on or after January 1 and before the day prior to the last day of the December Board of Review. No extension is allowed. The March, July, or December Board can hear a current-year claim, and only one decision is allowed per year.
- Board of Review dates: 2026March Board began March 9 and finished by April 6; July Board July 21; December Board December 15, 2026. Local units can adopt alternate dates the same week, and local filing cutoffs can be earlier, so confirm with your assessor.
- Board of Review dates: 2027Not published yet. The State Tax Commission issues the Boards of Review dates each fall (the 2026 bulletin came out in November 2025). Check the State Tax Commission site for the 2027 bulletin, or ask your local assessor.
- Levels of reliefThe Board of Review can grant a 100%, 75%, 50%, or 25% reduction in taxable value. Other percentages need State Tax Commission approval.
- If you are deniedA March denial can be appealed to the Michigan Tax Tribunal by July 31. A July or December denial goes to the Tribunal within 30 days.
- Not incomeThe state homestead property tax credit cannot be counted as income for this test.
State Tax Commission Bulletin 17 (poverty exemption) · Bulletin 16 (2026 Boards of Review)
A New Law
Installment Plans Are Now Permanent
On July 27, 2026, the Governor's office announced the signing of Senate Bill 423, which makes delinquent property tax installment plans and tax foreclosure avoidance agreements permanent. The Public Act number is not confirmed. Read the announcement on michigan.gov.
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Jump To Your County
Counties Covered
Detroit First
Detroit: The HOPE Program
City of Detroit
Program
Homeowners Property Exemption (HOPE), formerly HPTAP. Detroit's poverty exemption, decided by the Board of Review. Reductions of 100%, 75%, 50%, 25%, or 10%.
2026 Deadline
4:30 p.m., November 6, 2026 (per the Detroit Housing Network and Axios Detroit).
The City's own page we could read still showed last year's date — confirm at detroitmi.gov/hope.How to Apply
Online at
detroitmi.gov/hope, or a paper form at the Detroit Taxpayer Service Center, Coleman A. Young Municipal Center, 2 Woodward Ave, Suite 130. Reapply every year unless income is solely public assistance such as SSI or Social Security.
Help
HOPE call center/appointments 313-244-0274. Detroit Housing Network counselors (866) 313-2520, press 3. Board of Review 313-224-3035.
Income Limits
The 2026 income table by household size could not be confirmed from the City's current page. Get it directly from
detroitmi.gov/hope before applying.
County Details
Treasurer Programs & Where to File, County by County
Wayne County
Poverty Exemption
Your city or township assessor (not the county). The local Board of Review decides it.
Treasurer Foreclosure Hardship Program
Payment plans: REGSPA, DOOE (Distressed Owner/Occupant Extension, with documented hardship), IRSPA (reduces interest from 18% to 6%; needs a principal residence exemption), and Pay As You Stay (PAYS). The 2026 county release lists a March 31 deadline; 2027 deadline not confirmed.
Help & Counseling
Treasurer's Community Partners Assistance and Financial Empowerment Center pages. Wayne County Veterans Affairs (313) 224-5045 for a veteran payment-plan waiver.
Oakland County
Poverty Exemption
Your city or township assessor (not the county). The local Board of Review decides it.
Treasurer Foreclosure Hardship Program
Repayment plans and hardship extension for delinquent taxes. For 2024 and prior, the balance must be paid by March 31, 2027. No separate named program.
Help & Counseling
Treasurer's Financial Empowerment Center (page not read in detail). The county treasurer page links a poverty exemption info sheet.
Macomb County
Poverty Exemption
Your city or township assessor (not the county). The local Board of Review decides it.
Treasurer Foreclosure Hardship Program
Hardship extension request form and payment plan for owner-occupied homes and some businesses; rentals are ineligible. The page cites March 31 as the deadline for 2023 and prior taxes; Dates not posted yet. Check with your local assessor.
Help & Counseling
Free MSU Extension certified housing counselors, 586-469-6430. Macomb Financial Empowerment page.
Genesee County
Poverty Exemption
Your city or township assessor (not the county). The local Board of Review decides it.
Treasurer Foreclosure Hardship Program
Foreclosure Hardship Policy and a Tax Foreclosure Postponement Form (Homestead). PAYS requires a local poverty exemption first. Deadline not confirmed.
Help & Counseling
A 2026 Rocket Community Fund grant funds outreach and application help with the treasurer and Legal Services of Eastern Michigan.
Washtenaw County
Poverty Exemption
Your city or township assessor (not the county). The local Board of Review decides it.
Treasurer Foreclosure Hardship Program
“Extension from Foreclosure,” described as delaying foreclosure by one year. A senior/disabled deferment (income under $40,000) is filed with the local treasurer. Deadline not confirmed.
Help & Counseling
Taxpayer Assistance page lists community resources and income tax assistance.
Livingston County
Poverty Exemption
Your city or township assessor (not the county). The local Board of Review decides it.
Treasurer Foreclosure Hardship Program
No hardship extension or named program found; partial payments are accepted. The foreclosure redemption deadline is March 31.
Help & Counseling
Not confirmed.
Ingham County
Poverty Exemption
Your city or township assessor (not the county). The local Board of Review decides it.
Treasurer Foreclosure Hardship Program
Treasurer's Foreclosure Prevention Office handles payment plans. A county brochure says very low-income households may qualify for a state or local hardship that stops foreclosure. 2027 deadline not confirmed.
Help & Counseling
Foreclosure Prevention Office; 2-1-1; VITA free tax prep for 2025 earnings of $67,000 or less.
Eaton County
Poverty Exemption
Your city or township assessor (not the county). The local Board of Review decides it.
Treasurer Foreclosure Hardship Program
A “Foreclosure Prevention Help” page exists; a hardship extension has been used in the past. Current eligibility and deadline not confirmed.
Help & Counseling
The county says it collaborates with nonprofit agencies.
Monroe County
Poverty Exemption
Your city or township assessor (not the county). The local Board of Review decides it.
Treasurer Foreclosure Hardship Program
One-year hardship extension for a principal residence, with proof of income (guideline 150% of federal poverty or less) and a repayment plan. Interest keeps accruing. Current deadline not confirmed.
Help & Counseling
The treasurer keeps a resource directory of other agencies.
Ottawa County
Poverty Exemption
Your city or township assessor (not the county). The local Board of Review decides it.
Treasurer Foreclosure Hardship Program
Financial Hardship Exemption (one-year hold with a payment plan) and the Tax Foreclosure Avoidance Payment Reduction Program (five-year plan, interest and penalties cancelled, for owners with two or more years forfeited). Deadline not confirmed.
Help & Counseling
Call the treasurer for help.
Kent County
Poverty Exemption
Your city or township assessor (not the county). The local Board of Review decides it.
Treasurer Foreclosure Hardship Program
Financial Hardship deferral: principal residence, repayment plan and down payment required. Delays foreclosure about a year and does not reduce the debt; interest continues at 1.5% per month. Cutoff for the current cycle not confirmed.
Help & Counseling
The treasurer refers applicants to free budget counseling.
Allegan County
Poverty Exemption
Your city or township assessor (not the county). The local Board of Review decides it.
Treasurer Foreclosure Hardship Program
Financial Hardship Deferment tied to federal poverty guidelines. Apply yearly, before the Circuit Court foreclosure hearing. Application and guidelines are published. Exact date not confirmed.
Help & Counseling
Foreclosure Prevention Pamphlet on the county site.
Jackson County
Poverty Exemption
Your city or township assessor (not the county). The local Board of Review decides it.
Treasurer Foreclosure Hardship Program
Hardship deferral by application at the show-cause hearing. The 2027 show-cause hearing is January 12, 2027 (by application only); the foreclosure hearing is February 19, 2027 at 8:30 a.m. The treasurer says last year's extension recipients will not get another.
Help & Counseling
Not confirmed.
Another Credit
Don't Forget the State Homestead Credit
Separate from both programs above, Michigan's Homestead Property Tax Credit (MI-1040CR) can return part of your property taxes on your state income tax return. For the 2025 tax year: maximum taxable value $165,400; total household resources limit $71,500, with the credit phasing out above $62,500; maximum credit $1,900. See the Michigan Treasury page for eligibility and filing deadlines.
Common Hardship Exemption Mistakes
- Filing the poverty exemption with the county treasurer. It goes to your city or township assessor.
- Missing the window: it closes the day before the last day of the December Board of Review, and no extension is allowed.
- Assuming the treasurer's hardship deferral reduces the tax. It pauses foreclosure; interest generally keeps running.
- Leaving out a household member's tax return or income documents.
- Assuming last year's approval carries over. Most exemptions must be renewed every year.
Frequently Asked Questions
Who do I file the poverty exemption with? ⌄
Your city or township assessor. The local Board of Review decides it. The county treasurer does not take this application.
What is the difference between the exemption and a treasurer deferral? ⌄
The exemption lowers your taxable value and your bill. The treasurer deferral pauses tax foreclosure, usually for a year, and typically comes with a payment plan.
Can I apply if I already owe back taxes? ⌄
Yes. Several counties require an approved poverty exemption before they will reduce back-tax payment plans such as Pay As You Stay.
What if my county shows “not confirmed”? ⌄
Call the county treasurer's office directly. The phone numbers above are the starting point.
Is this legal or tax advice? ⌄
No. It is a directory of where to go. Confirm deadlines and eligibility with your assessor, treasurer, or a housing counselor.
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