Delinquent Tax

Any Real property taxes unpaid before March 1, become delinquent and are payable to the County Treasurer. Public Act 123 of 1999 is the law that governs delinquent tax collections in the state of Michigan. Once taxes become delinquent, they are subject to an 4% penalty as well as 1% monthly interest for the first year of delinquency.   and penalty and may be foreclosed if not paid before the deadline. Taxes that are delinquent more than a year will enter have a substantially higher interest rate, along with additional fees.  If not paid, the property is foreclosed and sold at public auction. Quit claim deeds are given to successful bidders.  Partial payments are accepted.  Our office can assist you in coming up with a payment plan so that you can avoid foreclosure. Assistance can also be found at Step Forward Michigan.  

Public Act 123 Property Foreclosure Time Line 

Example of 2020 Property Taxes

Taxes are Delinquent

March 1, 2021: Unpaid 2020 property taxes are forwarded to the county treasurer for collection.  A 4% administration fee, along with 1% per month interest, is added.

October 1, 2021:  The county treasurer adds a $15 fee to each parcel.

Property is forfeited

March 1, 2022 Property is forfeited to county treasurer.  County treasurer adds a $255 fee.  Interest increases from 1% per month to 1.5% per month, back to March 1, 2020

December 1, 2022: A personal visit is made to each property. Property address and names of all parties of interest are published in local newspaper. Hearing notice is sent out certified mail. 

February, 2023:  Show cause and Circuit Court hearings are held.  Judgment of foreclosure is entered.  From the judgment date, property owners have until April 1 to pay the taxes.  

Property is foreclosed

April 1, 2023:  Ownership to the property passes to the county.

August/September 2023:  Property is sold or transferred.

Frequently Asked Questions

Q. What is a delinquent tax?
A. A delinquent tax is a tax that has been forwarded to the county treasurer for collection on March 1 of the year after it was due.  For example, taxes that are billed by your city or township treasurer in 2020 will be turned over delinquent to the County Treasurer on March 1, 2021. 
Q. What happens after the property is forwarded to the county treasurer for collection? 
A. The county treasurer adds a 4% administration fee and interest of 1% per month.  After one year, the property is forfeited to the county treasurer.  For example, the 2020 taxes that are still unpaid as of March 1, 2021 will be in forfeiture. 
Q. What does it mean for my property to be in forfeiture?  Does that mean I lose my property? 
A.  No.  Forfeiture is not foreclosure.  If your property is in forfeiture, you still have a year before it will be foreclosed.  However, the interest and fees will be higher.  When a property is forfeited, the interest rate goes from 1% to 1.5% per month, back to the date of delinquency.  A $235 fee is also added.   
Q. What happens after my property is in forfeiture?
A. After property has been in forfeiture for one year, it will be foreclosed. For example, 2019 property taxes will be foreclosed if not paid by 4:30 PM on March 31, 2022.  

Q. Will I receive any notice before my property is foreclosed?
A. Yes.  Several notifications will be made, by first class mail, by certified mail and by personal service.  In addition to these notifications, names and address of delinquent property owners are published in the newspaper. 
Q. What happens after my property is foreclosed?  How do I get it back?
A. YOU CANNOT GET YOUR PROPERTY BACK AFTER IT HAS BEEN FORECLOSED.  FORECLOSURE IS FINAL.  Property that has been foreclosed will be sold at public auction or acquired by the County Land Bank Authority.