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Taxpayer Resources

Foreclosure Governmental Unit (FGU)

  • The document outlines the contact information and addresses for Foreclosing Governmental Units (FGUs) across Michigan counties. It includes details such as the names of county treasurers and their respective phone numbers. This information is essential for individuals seeking to navigate property tax foreclosure processes.

    Foreclosing Governmental Units (FGUs) 2023

     

Claims for Excess Sales Proceeds

  • The Michigan Supreme Court in Hathon v. State of Michigan and Schafer v. Kent County (2024) ruled that property tax foreclosure sales before July 18, 2020, may be subject to claims for remaining sale proceeds. Retroactive claims can be filed if done within the remaining time under the statute of limitations as of December 22, 2020, and must be filed by July 29, 2024, under MCL 211.78t. Claims against the state for sales prior to December 22, 2020, have a three-year statute of limitations, and must meet the one-year notice requirement under MCL 600.6431. Counties should consult legal counsel to identify eligible tax years for claims.

    The Michigan Department of Treasury has issued a new form, Notice of Intention to Claim Interest in Foreclosure Sale Proceeds from Sales Occurring Prior to December 22, 2020 (Form 6156), for claimants seeking proceeds from foreclosures before that date. This notarized form must be submitted to the Foreclosing Government Unit (FGU) by March 31, 2025.

    Claim Interest in Foreclosure Sale Proceeds from Sales Occurring Prior to December 22, 2020 (Form 6156)

  • Claimants seeking remaining proceeds from the transfer or sale of a foreclosed property under MCL 211.78m after December 22, 2020, may file to claim leftover proceeds if the property sold for more than the delinquent amount owed. Those with title or equity interest at the time of foreclosure must submit the Notice of Intention to Claim Interest in Foreclosure Sales Proceeds (Form 5743) to the Foreclosing Governmental Unit (FGU) by July 1 following the foreclosure’s effective date.

    Notice of Intention to Claim Interest in Foreclosure Sales Proceeds (Form 5743)

Additional Taxpayer Resources