Financial Hardship Policy

Financial hardship extensions will be considered at the show cause (administrative) hearing. The date may be obtained by contacting the Treasurer’s office. Attendance at the show cause hearing is required in order to receive an extension.

Throughout the year, the Treasurer will attempt to assist any taxpayer by providing applications for consideration of a hardship extension or by meeting with that person. Applications for a hardship extension are available at the County Treasurer’s office.

In order to be considered for a Hardship extension, 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, voter’s 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:
   1. Social Security Statements
   2. Land Contracts/Leases
   3. 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
   1. Applicants will also have the opportunity to disclose other conditions that may affect their ability to pay their taxes, such as:
      Existence of physical/mental disabilities
   2. Health issues
   3. Outstanding financial obligations due to conditions/factors outside the individual’s 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 extension 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 extension may not be 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 and/or Judge 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.