Detroit’s exceptionally high tax rate disproportionately burdens low–income residents, threatening their ability to maintain homeownership and attain long–term financial stability. Michigan law (MCL 211.7u) requires local governing bodies to make a Poverty Tax Exemption (PTE) available for homeowners in poverty who own and occupy their property. By reducing or eliminating property taxes for low–income homeowners, this policy works to alleviate poverty by decreasing the household tax burden and preventing the devastating financial consequences of property tax foreclosure.