Public Act 123 of 1999
Julia Bird, Tax Reversion Coordinator
123 of 1999 shortens the amount of time property owners have to pay
their delinquent taxes before losing their property. Property owners
with taxes that are 25 months delinquent will be foreclosed and the
property will be sold at public auction. For example, people who fail to
pay their 2010 delinquent property taxes will lose their property to
foreclosure March 31, 2013.
new act, the amount of time to pay taxes has been reduced from
approximately 5 years to approximately 2 years.
owners face higher interest and fees for not paying their taxes. Taxes
that are more than one year old will have substantially higher interest
(1.5% per month as opposed to the current 1%). After one year, taxes
will also have a $175.00 forfeiture fee and additional administrative
fees added to them.
for information on filing a hardship for delinquent taxes.
Q. If I don't pay my taxes
will I really lose my house and property?
Property owners who had delinquent taxes under the old law could
also lose their property, but they had more time to pay and more
"second chances." Under the new law, if your taxes are delinquent
for approximately 25 months, that's it. You've lost the property!!!"
Q. What is a delinquent tax?
delinquent tax is a tax that has been forwarded to the county
treasurer for collection on March 1 of the year, after it was due.
For example, taxes that are billed by your city or township
treasurer in 2012, will be turned in to the county treasurer as delinquent on
March 1, 2013.
Q. What happens after the
property is forwarded to the county treasurer for collection?
county treasurer adds a 4% administration fee and interest of 1% per
month. After one year of delinquency, the property is forfeited to
the county treasurer. For example, the 2012 taxes that are still
unpaid as of
March 1, 2014
will be in forfeiture.
Q. What does it mean for my
property to be in forfeiture? Does that mean I lose my property?
A. No. Forfeiture is not
foreclosure. If your property is in forfeiture you still have a year
before it will be foreclosed. However, the interest and fees will be
When a property is forfeited, the interest rate goes from 1% per
month to 1.5% per month, back to the date the taxes became
delinquent. A $175.00 fee, recording fees and administrative fees
will also be added.
Q. What happens after my
property is in forfeiture?
Q. What happens after my
property is foreclosed? How do I get it back?
Q. What if I can't come up with all the money right now?
A. You can
make partial payments. Make your check or money
order payable to the
Treasurer. To ensure that your payment is applied to your
parcel, please write your parcel number on your check or money
order. Our mailing address is
1087 E Newell, PO Box 885, White Cloud, Michigan 49349.
For more information on paying your taxes by credit card, please
click here. If you can't pay all of your taxes before foreclosure, contact the
Treasurer's Office for a list of agencies that may provide possible financial
Q. Will I receive notification
before my property is foreclosed?
At least five attempts at notification will be made. Two will be by first class mail,
two by certified mail, and the last notification will be made by
personal service. In addition to these notifications, names and
addresses of delinquent property owners may be published in the
newspaper. It is the owner/taxpayer's responsibility to notify
the County Equalization Department of any address changes. Their
telephone number is (231) 689-7244.
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