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Property Tax Forfeiture and Foreclosure

Real Property Tax Forfeiture and Foreclosures

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. Beginning with the 2021 foreclosure auctions, those who hold interest in property at the time of foreclosure, may file to claim leftover proceeds for parcels which sell for more than the owing delinquency.  Further details are available on our Auctions and Claimants webpage.

Real Property Tax Forfeiture and Foreclosure Links

County Treasurer Resources

Information for county treasurers.

County Treasurer Resources

Foreclosing Governmental Units (FGUs)

A listing of all counties, with contact information, and the FGU designation. The State of Michigan acts as the FGU for 7 Michigan counties.

Foreclosing Governmental Units (FGUs)

Reading Legal Descriptions

A brief description of Michigan's metes and bounds real property legal descriptions.

Reading Legal Descriptions

Links

Find links to several resources associated with the real property tax forfeiture, foreclosure, and sale processes.

Links

Auctions and Claimants

Tax-foreclosed real property auction results are posted to this page following the annual auctions.  In addition, you may find directions and the form required to claim surplus foreclosure sale proceeds.

Auctions and Claimants

Contacts

Department contacts related to property tax forfeiture and foreclosure.

Contacts

General Property Tax Act

Link to the relevant real property tax forfeiture and foreclosure sections of the General Property Tax Act, Public Act 206 of 1893.

General Property Tax Act

Historic Documents

Reference materials that are no longer current, provided for reference and historical purposes.

Historic Documents