Financial Hardship Policy
The
Treasurers objective is to assist delinquent taxpayers to fulfill their
Real Property Tax obligation and, if possible, to avoid foreclosure of
property with a Principal Residence Exemption (PRE) or qualified agricultural property
(pursuant to MCL 211.7dd) by the delinquent taxpayer.
Financial
hardship deferrals will be considered at the show cause (administrative)
hearing. The date may be obtained by contacting the Treasurers
office. For the orderly conduct of business, appointments are
recommended. Anyone who does not make an appointment on the day set for
the show cause hearing, may appear that day and be heard on a first-come/first-served basis as time permits.
Throughout
the year, the Treasurer will attempt to assist any taxpayer by providing
applications for consideration of a hardship deferral or by meeting with
that person. Applications for a hardship deferral are available at
the County Treasurers office.
In
order to be considered for a Hardship waiver, the applicant must establish
that the property is a PRE parcel or qualified agricultural property
(pursuant to MCL 211.7dd). This may be accomplished by affidavit
that they have been granted a PRE exemption that is currently in
effect. Deeds or other documentation showing title and residency
such as driver license, utility bills, voters registration, etc. are
recommended
Unless
extenuating circumstances exist, the applicant must be able to prove that
he or she meets the Poverty Guidelines as issued by the Federal Department
of Health and Human services. To prove the aforementioned, applicant
must have available at the hearing:
1.
State and Federal tax returns for the past two years
2.
Verification of all income, including but not limited to:
a.
Social Security Statements
b.
Land contracts, leases
c.
State assistance statements
3.
Financial Statement of Condition (Balance sheet of assets owned
and liabilities owed)
4.
Proof of application to local unit for exemption and the
determination from that unit
5.
Details of all attempts for assistance or borrowing of funds
and the
result of this effort
Applicants
will also have the opportunity to disclose other conditions that may
affect their ability to pay their taxes, such as:
1.
Existence of physical/mental disabilities
2. Health issues
3.
Outstanding
financial obligations due to
conditions/factors outside the
individuals control,
such as unemployment.
An
applicant must have exhausted all potential sources of assistance, such
as:
Federal, State and Local governmental agencies
Non-profit, charitable organizations
Community-based and service groups
Private lending sources
Any
intentional or negligent misrepresentation (including the failure to
disclose any asset or source of income) may result in civil liability
and/or criminal penalties including, but not limited to, fine,
imprisonment, or both; together with liability for monetary damages to
the Newaygo County Treasurer.
A
list of all applying for Hardship waivers may be forwarded to the
respective local branches of Federal, State and Local governmental
agencies for their input and knowledge of the situation.
The
Treasurer will attempt to determine if the hardship is temporary or
permanent. For temporary hardships the anticipated time to correct
the situation will be also be determined. Permanent hardship cases
will also be referred to the respective local branches of Federal, State
and Local governmental agencies for future relief under MCL 211.7u.
The
granting of a Hardship Deferral only extends the time to pay the
delinquent amount due. Interest at 1.5 % monthly and any
additional expenses continue to accrue on the parcel, increasing their
tax liability.
The
granting of a hardship deferral is not available to those who received a
hardship deferral the previous year. The applicant must be able to
show that if granted relief from foreclosure, that he or she will be
able to pay their delinquent taxes within (12) months of
that waiver.
If an
applicant has met the requirements listed herein, the Treasurer shall
have the sole discretion to grant or deny a hardship deferral and as a
result, remove the subject property from the foreclosure proceedings.
This determination is final and not subject to appeal.
1087 E Newell, PO Box 885 White Cloud, Michigan 49349
Phone: (231) 689-7230 Fax: (231) 689-7292
email: holly@co.newaygo.mi.us
|
