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 12% per year
October 1 - $15 fee added
Year Two Delinquent
January - Notification is mailed.
March 1 - Property forfeits to County Treasurer and a lien is recorded.
- Minimum $235 in fees added.
- Interest rate increased to 18% per year, retroactive to March 1 of the previous year.
June - Foreclosure petition filed in circuit court.
August 1 - $50 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 if not paid by December 1. $50 fee added.
Year Three Delinquent
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 - Prior owner must file Notice of Intention to Claim Interest in Foreclosure Sale Proceeds to potentially receive any excess proceeds.
August - Property sold at public auction.