The Michigan General Property Tax Act (MCL 211.7u1) provides for exemption from property tax for “The principal residence of a person who, in the judgment of the supervisor and board of review, by reason of poverty, is unable to contribute toward the public charges is eligible for exemption in whole or in part from the collection of taxes under this act. This section does not apply to the property of a corporation.” The documents on this page relate to the City of Center Line Standards and annual application for Poverty Exemption.