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

2019 Delinquent Tax Timeline (PDF)

2020 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

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 - Property sold at public auction. Prior owner does not receive any proceeds