Skip to main content
Foreclosure Process Timelines

Foreclosure Process Timelines

Tax Year 1

Date Statute Action

March 1
211.78a(2)
Unpaid taxes levied in the immediately preceding year are returned to county treasurer as delinquent for collection.

March 1
211.78a(3)
4% administration fee and interest computed at a non- compounded rate of 1% per month or fraction of a month added to delinquent parcel.
June 1 211.78b County treasurer sends notice by first-class mail to taxpayer or owner.
September 1 211.78c County treasurer sends second notice by first-class mail to taxpayer or owner.
October 1 211.78d County treasurer adds a $15.00 fee.
November 1 211.78e(1) County treasurer prepares a list of all property subject to forfeiture for delinquent taxes.

December 1
211.78e(2)
County treasurer updates taxpayer address based on current local unit records.

Tax Year 2

Date Statute Action
February 1 211.78f(1), (2) The county treasurer sends a notice by certified mail to taxpayer and, if different, the owner AND by first-class mail to occupant.
February 1 211.78f(3), (4) County treasurer may publish notices in a newspaper. (none do)
March 1 211.78g(1) Delinquent property forfeits to the county treasurer.
March 1 211.78g(1) County treasurer adds $175 title fee to the parcel.
March 1 211.78g(3)(b) Redemption requires additional interest computed at a non-compounded rate of 1/2% per month from March 1 preceding forfeiture.
March 1 211.78g(3)(c) Redemption requires payment of all recording fees and all fees for service of process or notice.
April 15 211.78g(2) Deadline for county treasurer to record a certificate of forfeiture.
May 1 211.78i(1), (3) FGU initiates title search and personal visit to forfeited property.
June 15 211.78h(1) Deadline for FGU to file petition for foreclosure with listing of forfeited property with the circuit court clerk AND the clerk shall immediately set the date, time and place for hearing the petition for foreclosure.
December-January 211.78i(2) FGU sends certified mail notice of show cause hearing (scheduled not less than 7 days prior to judicial hearing), no less than 30 days before the show cause hearing, to owners of interest.
December - January 211.78i(5) FGU publishes notice when unable to ascertain the address of owners of interest (as practical matter, all interests in all unredeemed parcels are published).

Tax Year 3

Date Statute Action
January 211.78h(2) FGU files Amended Petition removing redeemed parcels.
January -February 211.78k(1) Not later than the hearing date the FGU files with court proof of certified mail service of show cause and foreclosure hearings, proof of personal visit to property, and proof of publication.
At least 7 days prior to judicial hearing 211.78j(1) FGU holds administrative show cause hearing.
January 30 - February 28 211.78h(5),.78k Judicial foreclosure hearing held.
March 30 211.78k(5) Deadline for circuit court to enter judgment of foreclosure.
March 31 211.78k Effective date of Judgment. Last day to redeem foreclosed property. Title vests in the FGU. Liens and interests other than future special assessments installments, liens filed by governmental agencies for environmental issues, severed or leased oil and gas interests, visible or recorded easements, and private deed restrictions are extinguished.
July (first Tuesday) 211.78m(1) Deadline to exercise governmental agency first right of refusal.
July (third Tuesday) 211.78m(2), (5) First opportunity to offer property at auction. At least two auctions must be conducted with the last one at least28 days after the previous one, with news paper publication at least 30 days prior.
July – November 211.78m(3) Second governmental right of refusal purchase opportunity between the 2 public auctions.
November (first Tuesday) 211.78m(2) Deadline for completion of all auctions.
December 1 211.78m(6) Deadline for FGU to transfer list of unsold parcels to the city, township or village clerk.
December 30 211.78m(6) Deadline for city, township or village to reject property transfer. Date title transfers to the local unit or, in the case of objection, to the FGU or the Land Bank FastTrack Authority if the State is the FGU.
December 31 211.78m(12) All taxes for the year of foreclosure are canceled for parcels purchased by the State, transferred to the local unit or fast track land bank authority after not selling at auction, or retained by the FGU.
December 31 211.78m(12) All liens for costs of demolition, safety repairs, debris removal, or sewer or water charges due on the property as of the December31 immediately succeeding the sale, transfer, or retention of the property are canceled.