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. 

2020 Delinquent Tax Timeline (PDF)

2021 Delinquent Tax Timeline (PDF)

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.