What Is the Michigan General Property Tax Act?
It's Public Act 206 of 1893, the law behind how every Michigan property is assessed and taxed. For a homeowner who's behind, the parts that matter are the tax-foreclosure sections, MCL 211.78 through 211.78t. They set when unpaid taxes go delinquent, when the house is forfeited and foreclosed, how it's auctioned, and how a former owner can claim leftover sale money.
Reviewed by Dennis Fassett, founder of Dennis Buys Houses · Updated November 2026
This page is part of the Selling a House With Delinquent Property Taxes in Michigan guide, which has the 2027 deadline table. This one explains the law itself.
What the Act Covers
The Act sets how property is assessed, how taxable value works, how exemptions like the principal residence exemption apply, how unpaid taxes are collected, and how tax-delinquent property is foreclosed and sold. The foreclosure part was rebuilt in 1999 and has been amended many times since, most recently after the Rafaeli decision on leftover sale money.
Four Words People Mix Up
- DelinquentThe taxes weren't paid, and they've gone to the county treasurer for collection.
- ForfeitedA year later, the county can start foreclosure. You still own the house; the Act says plainly that forfeiture isn't the county taking possession.
- RedeemedEverything owed was paid before the deadline, and the foreclosure stops.
- ForeclosedA court judgment took effect, the deadline passed, and the county took title.
Who Forecloses
The Act calls it the foreclosing governmental unit. In most counties that's the county treasurer; in a few, the State of Michigan handles it. Once taxes go delinquent, that's the office that controls your deadline, not your city or township.
Want a Number to Compare Against?
Tell me about the house and which tax years are behind. I'll give you a straight as-is number, and tell you if keeping it or listing it makes more sense.
The Three-Year Timeline
Delinquent on March 1 after the tax year, forfeited on March 1 a year later, and foreclosed if still unpaid on March 31 the year after that. Fees and interest climb at each step. The full guide lays out the fees and has a table of 2027 deadlines by tax year.
A forfeiture notice is serious, but it isn't the end. You still own the house and can still pay, or sell, until the March 31 deadline.
Payment Plans and Hardship Options
The Act lets counties offer installment plans and some foreclosure-avoidance options for owners who qualify, and it includes the poverty exemption you apply for through your local Board of Review. What's available, if anything, varies by county and changes over time. Ask your county treasurer. (Hardship options by county.)
Why It Matters When You Sell
Until the deadline, you own the house and can sell it. The title company gets the payoff from the treasurer and the taxes are paid at closing. Once title passes to the county, there's nothing left for you to sell, which is why the stage you're in matters more than the balance.
Old Advice Can Be Wrong
The Act has changed a lot, especially since 2020. Older articles and forum posts may describe rules that no longer apply. For your own deadline, go to the county treasurer, Michigan Treasury, or a Michigan attorney.
Where I Fit, and Where I Don't
I'm usually a good fit when the deadline is close, when the house needs work or is vacant or inherited, or when you just don't want to deal with it anymore.
I may not be a good fit if you want to keep the house and can catch up on a payment plan, if one's available, or if it's in good shape and there's time to list it. In these cases a payment plan or a traditional listing will likely serve you better.
Either way — I'll tell you directly whether or not I'm a good fit.
Frequently Asked Questions
No. Forfeiture lets the county start foreclosure. You still own the house until the foreclosure takes effect on March 31.
The county treasurer in most counties. In a few, the State of Michigan.
March 1 after the tax year. That's when they go to the county with a 4% fee and 1% interest a month.
It lets counties offer them to owners who qualify. Whether one's available depends on your county, so ask the treasurer.
The law is statewide, but dates, procedures and which programs are available vary. Confirm with your county treasurer.
General Property Tax Act (MCL Chapter 211) is the full text. Michigan Treasury – Property Tax Forfeiture and Foreclosure and its foreclosure process timeline turn it into dates you can follow.
Michigan Property Tax Guides
- Selling a House With Delinquent Property Taxes in Michigan (Full Guide)
- Can You Lose Your Home Over $500 in Unpaid Taxes?
- Right of Redemption After Tax Foreclosure
- Tax Deed Sale vs. Tax Lien Sale in Michigan
- How Property Taxes Work for Inherited Homes
- Property Tax Hardship Options by County
Know Where You Stand?
Tell me which tax years are behind and what's going on with the house. I'll give you an honest answer, even if it's a payment plan or a listing.