[map] Michigan


Statute Summary: On March 1 in each tax year, certified abandoned property and property that is delinquent for taxes, interest, penalties, and fees for the immediately preceding 12 months or more is forfeited to the county treasurer for the total amount of those unpaid delinquent taxes, interest, penalties, and fees. (Sec.211.78a, Sec. 211.78g). The Tax Collector enters judgment on a petition for foreclosure filed under section 78h not more than 10 days after March 1 immediately succeeding the date the petition for foreclosure is filed for uncontested cases or 10 days after the conclusion of the hearing for contested cases. All redemption rights to the property expire 21 days after the circuit court enters a judgment foreclosing the property as requested in the petition for foreclosure. beginning on the third Tuesday in July immediately succeeding the entry of the judgment under section 78k vesting absolute title to tax delinquent property in the foreclosing governmental unit, the foreclosing governmental unit, or its authorized representative, at the option of the foreclosing governmental unit, may hold 1 or more property sales at 1 or more convenient locations at which property foreclosed by the judgment entered under section 78k shall be sold by auction sale. (Sec. 211.78m). If the property is not sold, then beginning on the third Tuesday in September all property not previously sold by the foreclosing governmental shall be offered or reoffered for sale, subject to the same requirements set forth in subsection.

Beginning on the third Tuesday in November, all property not previously sold shall again be reoffered for sale, except that the minimum bid shall not be required.

Law: Michigan Compiled Laws, Chapter 211, Sec. 211.60 et seq., “Sale, Redemption, and Conveyance of
Delinquent Tax Lands.”
Contact: County treasurer (Sec. 211.78m).
Interest Rate: Not applicable under the current collection system because there is no right to redeem foreclosed property sold at a tax sale.
Auction Type: Tax Deed (Sec. 211.78m).
Bidding Procedure: Premium bid / highest bid. (Sec. 211.78m (2)). Property shall be sold to the person bidding the highest amount above the minimum bid. The foreclosing governmental unit may require full payment by cash, certified check, or money order at the close of each day’s bidding (Sec. 211.78m).

Costs: The minimum bid amount includes all expenses of administering the sale, including all preparations for the sale paid in full at the close of each day’s bidding (Sec. 211.78m).
Redemption Period: Not applicable; the deed shall vest fee simple title to the property in the person bidding the highest amount above the minimum bid (Sec. 211.78m).
Deed Assigned at Foreclosure to: Tax Deed sale purchaser (Sec. 211.78m).

Michigan Contacts
number of Counties: 83

Allegan County
113 Chestnut Street
Delinquent Property Tax Division
Allegan, MI 49010-1332
Phone: (616) 673-0205

Berrien County
811 Port Street
Delinquent Property Tax Division
Saint Joseph, MI 49085-1183
Phone: (616) 983-7111

Calhoun County
315 W. Green Street
Delinquent Property Tax Division
Marshall, MI 49068-1518
Phone: (616) 781-0730

Clinton County
100 E. State Street, Suite 2100
Delinquent Property Tax Division
Saint Johns, MI 48879-1582
Phone: (989) 224-5120

Eaton County
1045 Independence Blvd
Delinquent Property Tax Division
Charlotte, MI 48813-1033
Phone: (517) 543-7500

Genesee County
1101 Beach Street
Delinquent Property Tax Division
Flint, MI 48502-1428
Phone: (810) 257-3282

Grand Traverse County
400 Boardman
Delinquent Property Tax Division
Traverse City, MI 49684
Phone: (231) 922-4700

Ingham County
366 South Jefferson Street
Delinquent Property Tax Division
Mason, MI 48854-1652
Phone: (517) 676-7200

Jackson County
120 W. Michigan Avenue
Delinquent Property Tax Division
Jackson, MI 49201-1338
Phone: (517) 788-4336

Kalamazoo County
201 West Kalamazoo Ave
Delinquent Property Tax Division
Kalamazoo, MI 49007-3726
Phone: (616) 384-8111