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Real Property Tax Forfeiture and Foreclosures

Real property tax delinquency entails a three-year forfeiture and foreclosure process in Michigan. Parcels are forfeited to the county treasurers when the real property taxes are in the second year of delinquency. Real property taxes which remain unpaid as of March 31 in the third year of delinquency are foreclosed upon by the Foreclosing Governmental Unit (FGU). The FGU is responsible for inspecting forfeited property, providing due process notifications and subsequent disposition of the tax foreclosed property. Click on the following links for more detailed information regarding the real property tax forfeiture and foreclosure process.

General Property Tax Act   County Treasurer Resources
Link to the relevant real property tax forfeiture and foreclosure sections of the General Property Tax Act, Public Act 206 of 1893.   Information for county treasurers.
     
Foreclosing Governmental Units (FGU's)   Reading Legal Descriptions
A listing of all counties, with contact information, and the FGU designation. The State of Michigan acts as the FGU for 12 Michigan counties.   A brief description of Michigan's metes and bounds real property legal descriptions.
     
Auctions   Historic Documents
Parcel listings for the tax-foreclosed real property auctions will be listed on this page approximately one month prior to each auction.   Reference materials that are no longer current, provided for reference and historical purposes.
     
Links   Contacts
Find links to several resources associated with the real property tax forfeiture, foreclosure, and sale processes.   Department contacts related to property tax forfeiture and foreclosure.

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