Old Law Tax Reversion Archive

THE FOLLOWING PROCESS HAS BEEN EXTINGUISHED AND IS FOR INFORMATIONAL PURPOSES ONLY:

Prior to the 1999 amendment to Public Act 206 of 1893, property tax liens were auctioned by county treasurers each May when the taxes were four years delinquent. Tax deeds were issued to tax lien buyers who would receive interest on their purchases when property was redeemed by the taxpayer, or tax lien buyers could attempt to perfect title on parcels that were not redeemed. Parcels that were not bid upon at the county tax lien auctions reverted to the State of Michigan and title vested in the Department of Natural Resources (DNR). Taxpayers still had the opportunity to redeem their property until the expiration of rights, following proper notice, typically within two years of the tax reversion. The DNR either dedicated tax-reverted property for use in state project areas, deeded property to local municipalities for public use, or offered properties at public auctions.

Archived Tax-Reversion Forms