The General Property Tax Act, Public Act 206 of 1893, as amended, provides for the forfeiture and foreclosure of tax-delinquent real property. Under the Act, 70 counties have opted to act as the Foreclosing Governmental Unit (FGU), while 13 counties have opted to have the State of Michigan assume the responsibility as the FGU. The Foreclosing Governmental Unit(FGU) spreadsheet is a listing of all counties with County Treasurer contact information and the FGU designation. Many of the county treasurers have hired Title Check to conduct their public land auctions.  Information regarding such auctions is available on the Title Check web page between June and November.

The Property Services Division, Foreclosure Services Section, has the primary responsibility for inspecting forfeited property and overseeing other Due Process notifications for properties for which the State of Michigan is the FGU. Once forfeited properties have been judicially foreclosed, Foreclosure Services Section is responsible for handling the governmental and public auction sales of the properties. Two public auction sales are conducted between July and November each year. Parcel listings for public auctions will be listed on this page approximately one month prior to each auction. Properties that have not been sold or transferred back to the local unit of government by December 30th are transferred to the State of Michigan Land Bank Fast Track Authority operated under the Department of Labor and Economic Growth.