Resolution
Resolution 021026-1: Lincoln Township Poverty Guidelines for 2026
Resolution 021026-1 sets the 2026 rules the Board of Review uses to decide poverty exemptions from property taxes on a homestead. It covers eligibility requirements, household income limits by family size (Appendix A) and asset limits of $3,000 for the applicant and $5,000 for the household (Appendix B).
Summary written automatically. The full text below is the record.
Contents (5)
Lincoln Township
Brett Fales - Supervisor
Kim Oswald - Treasurer
Barb Wilson – Clerk
Brad Wirtz – Trustee
Nate Meredith - Trustee
Lincoln Township Poverty Guidelines for 2026
RESOLUTION 021026-1
Whereas, the adoption of guidelines for poverty exemptions is within the purview of the Lincoln Township Board; and
Whereas, the homestead of persons who, in the judgment of the board of review, by reason of poverty, are unable to contribute to the public charges is eligible for exemption in whole or part from taxation under Public Act 253, 2020 (MCL. 211.7u); and
Whereas, pursuant to PA 253, 12020, Lincoln Township, Midland County adopts the following guidelines for the township board of review to implement. The guidelines shall include but not be limited to the specific income and asset levels of the claimant and all persons residing in the household, including any property tax credit returns, filed in the current or immediately preceding year;
To be eligible, a person shall do the following on an annual basis:
- 1)Be an owner of and occupy as a homestead the property for which an exemption is requested.
- 2)File a claim with the township supervisor or board of review, accompanied by federal and state income tax returns for all persons residing in the homestead, including any property tax credit returns filed in the immediately preceding year or in the current year.
- 3)Produce a valid drivers’ license or other form of identification if requested.
- 4)Produce a deed, land contract or other evidence of ownership of the property for which an exemption is requested, if requested.
- 5)Meet the federal poverty income standards as defined and determined annually by the United States Office of Management and Budget. See Appendix A on Page 2.
- 6)The application for an exemption shall be filed after January 1, but before the day prior to the last day of board of review.
- 7)Any additional eligibility requirements as determined by the Lincoln Township Board; See Appendix B on Page 2.
Now, therefore, be it hereby resolved that the board of review shall follow the above stated policy and federal guidelines in granting or denying an exemption.
- The foregoing resolution offered by Board Member
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- and seconded by Board Member
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- Upon a roll call vote, the following voted “Aye”
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- “Nay”
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- “Absent”
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The Supervisor Declared the resolution adopted.
I, Barb Wilson, the duly elected Clerk of Lincoln Township, hereby certify that the foregoing resolution was adopted by the township board of said township at the regular meeting of said board held February 10, 2026, at which meeting a quorum was present by roll call vote of said members as hereinbefore set forth; that said resolution was ordered to take immediate effect.
Signature line for Barb Wilson
Clerk
Appendix A
Federal Poverty Guidelines for 2026 Exemptions
| Size of Family Unit | Poverty Guidelines 100% | Approved by Twp 75% | Approved by Twp 50% | Approved by Twp 25% |
|---|---|---|---|---|
| 1 | $15,650 | $16,900 | $18,150 | $20,650 |
| 2 | $21,150 | $22,400 | $23,650 | $26,150 |
| 3 | $26,650 | $27,900 | $29,150 | $31,650 |
| 4 | $32,150 | $33,400 | $34,650 | $37,150 |
| 5 | $37,650 | $38,900 | $40,150 | $42,650 |
| 6 | $43,150 | $44,400 | $45,650 | $48,150 |
| 7 | $48,650 | $49,900 | $51,150 | $53,650 |
| 8 | $54,150 | $55,400 | $56,650 | $59,150 |
| For each addtl person | $5,500 |
Appendix B
Asset Levels
- 1.Asset level of applicant, not including homestead and adequate transportation, shall not exceed $3000
- 2.Asset level of total household, not including homestead and adequate transportation, shall not exceed $5000
- 3.Ownership of 1 (one) car per licensed driver living in household.
- 4.Household income is determined by the addition of any income of each person living in the household, including government program payments.