Real Property Tax Forfeiture and Foreclosures

• Upon establishment of a process for claiming surplus foreclosure sales proceeds, the claimant form will be added to this web page.  You may return to this site for updates regarding a process and prescribed forms as soon as they become available.

• Real property tax delinquency entails a three-year forfeiture and foreclosure process in Michigan. Parcels are forfeited to the county treasurers when the real property taxes are in the second year of delinquency. Real property taxes which remain unpaid as of March 31 in the third year of delinquency are foreclosed upon by the Foreclosing Governmental Unit (FGU). The FGU is responsible for inspecting forfeited property, providing due process notifications and subsequent disposition of the tax foreclosed property. Click on the following links for more detailed information regarding the real property tax forfeiture and foreclosure process.