The governing law
Michigan is a tax deed state. For taxes levied after December 31, 1998 the enforcement route is forfeiture, foreclosure, and sale of the property, so counties sell no tax lien certificates to investors. The county treasurer, acting as the foreclosing governmental unit, forfeits the parcel, forecloses it through the circuit court, and sells it at public auction. The clock is fixed by statute. Unpaid taxes are returned as delinquent on March 1, the property is forfeited to the county treasurer on the March 1 twelve months later, and a judgment of foreclosure vests absolute fee simple title in the foreclosing governmental unit on the March 31 immediately succeeding entry of the judgment. Auctions then run between the third Tuesday in July and the first Tuesday in November. The governing law is the General Property Tax Act, 1893 PA 206, at MCL 211.78 through 211.78o, with the sale itself in MCL 211.78m.
MCL 211.78 to 211.78o
Read the statuteGeneral Property Tax Act, 1893 PA 206: return, forfeiture, foreclosure, and sale of tax delinquent property
MCL 211.40
Read the statuteLien for taxes on real property, attaching December 1 and continuing until paid
MCL 211.78a
Read the statuteReturn of unpaid taxes as delinquent on March 1, the 4 percent administration fee, and 1 percent per month interest
MCL 211.78d
Read the statuteAdditional $15 fee added on October 1
MCL 211.78g
Read the statuteForfeiture to the county treasurer on March 1, the $175 fee, and what it costs to redeem
MCL 211.78h
Read the statutePetition for foreclosure filed by June 15 and the hearing date
MCL 211.78i
Read the statuteTitle search, mailed notice, personal visit to the property, and published notice before foreclosure
MCL 211.78k
Read the statuteJudgment of foreclosure, expiry of all redemption rights, and the interests the judgment extinguishes
MCL 211.78l
Read the statuteTwo-year bar on actions by the holder of an extinguished interest
MCL 211.78m
Read the statuteRight of first refusal, the auction, the minimum bid, payment, and unsold property
MCL 211.78t
Read the statuteClaims to remaining proceeds after a tax foreclosure sale
Want the mechanics in plain English instead of statute numbers? See how to buy in Michigan, the redemption period, and the full Michigan walkthrough.
Statute citations verified Aug 6, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.