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New Law Tax Foreclosure Archive

Public Act 123 of 1999 amended the General Property Tax Act, Public Act 206 of 1893, and changed the method by which delinquent property taxes are addressed in Michigan. The first year of delinquent property tax impacted by the amendment was 1999 with the first year of actual tax forfeiture of properties with delinquent taxes to the counties being 2001. For the delinquent 1999 property taxes, 51 counties utilized the State of Michigan as their foreclosing governmental unit (FGU) and 32 county treasurers processed their own foreclosures. Upon the forfeiture of the 2003 taxes, 13 counties used the State as their FGU, and 70 county treasurers acted as FGU's. In 2009, Kalamazoo County became a foreclosing governmental unit, leaving the State responsible as the FGU for 12 counties. Since then, four more counties have rescinded their elections to use the state and now act as their own foreclosing governmental units.  As of 2019, the state is the FGU for the following eight counties:  Branch, Clinton, Iosco, Keweenaw, Livingston, Luce, Mecosta and Shiawassee.