Property Tax Process
Real property taxes are billed twice a year by the township or city treasurer in July and December. Current local tax information is available through the BS&A Online search portal or your local treasurer’s office. If property taxes are not paid to the city or township treasurer by February 28, taxes are transferred to the County Treasurer for collection. The delinquent tax collection process is governed by MCL 211.78.
Delinquent Property Tax Timeline
Year One Delinquent
March 1 - unpaid taxes are turned over to the County Treasurer for collection.
- 4% administrative fee added
- Interest accrues at 1% per month on the base tax amount
October 1 - $15 fee added
Year Two Delinquent
By February 1 - Mortgage lenders and other lien holders may be notified
March 1 - Property forfeits to County Treasurer and a lien is recorded
- Minimum $255 in fees added
- Interest rate increased to 1.5% per month, retroactive to March 1 of the previous year
June - Foreclosure petition filed in circuit court.
- $40 visit fee added
Between June 1 and December 31
- Title research to identify owners and lien holders, who are notified by certified and first class mail
- Personal visit made to property
- Foreclosure list published in local newspaper
Year Three Delinquent
Late January/Early February - Show Cause Hearing is held
- Taxpayers facing foreclosure have a chance to speak with the County Treasurer and explain why they should not be foreclosed
February - Court hearing held and judge signs foreclosure order
March 31 - Redemption rights expire if taxes are not paid. Ownership transfers to the County Treasurer
July 1 - Deadline for person that intends to make claim for remaining sales proceeds must complete and return notarized affidavit form 5743 to the County Treasurer. This notice must be delivered by certified mail, return receipt requested, or by personal service. Completing and returning this form evidences an intent to make a future claim but is not itself a claim for proceeds.
Mid-July - Property sold at public auction. After transfer of the property, Treasurer will send each claimant certified mail indicating the amount of remaining proceeds, if any. Claimant may file a motion in circuit court between February 1 and May 15 of the following year to recover their share of any remaining proceeds. The court will hold a hearing and issue an order disbursing those proceeds to claimants. The claims process is described in detail in MCL 211.78t.