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What is a Notice of State Tax Lien?

A Notice of State Tax Lien is an instrument that gives the Michigan Department of Treasury a legal right or interest in a debtor's property, lasting usually until a debt that it secures is satisfied. A Notice of State Tax Lien may attach to real and/or personal property wherever located in Michigan. A Notice of State Tax Lien will be filed only after:

  • A tax liability has been assessed.
  • We sent you a Bill for Taxes Due (Intent to Assess) and/or a Final Bill for Taxes Due (Final Assessment) that tells you how much you owe in taxes; and
  • Your failure to pay the debt in full within the 35 days from the date shown on your Final Bill for Taxes Due (Some Individual Income Tax debts on a payment arrangement may not be subject to liens).

Once these requirements have been met, a tax lien will be filed with the county Register of Deeds in the amount of your tax debt. Upon receipt of payment the lien is released and the Register of Deeds is notified.

The Michigan Department of Treasury, Collection Services Bureau will also file a Notice of State Tax Lien on real and personal property with the Ingham County Register of Deeds with respect to individuals and business entities who reside, or whose business is located, outside the borders of Michigan as provided with the provisions of the Revenue Act, 1941 PA 122, MCL 205.1 et seq, the State Tax Lien Registration Act, 1968 PA 203, MCL 211.681 et seq and Taxpayer Rights and Responsibilities.