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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
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 6 Michigan counties.
Reading Legal Descriptions
A brief description of Michigan's metes and bounds real property legal descriptions.
Find links to several resources associated with the real property tax forfeiture, foreclosure, and sale processes.
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.
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.