When the sale is held
Not applicable. There is no certificate sale. The county treasurer holds the delinquency, forfeits the property on the March 1 twelve months after it was returned as delinquent, and sells the foreclosed property at auction between the third Tuesday in July and the first Tuesday in November following the judgment of foreclosure.
When taxes go delinquent
Amounts assessed for state, county, village, or township taxes on an interest in real property become a lien on the real property on December 1, or on a day set by a city or village charter or by section 40a, and the lien continues until paid. On March 1 in each year, taxes levied in the immediately preceding year that remain unpaid are returned as delinquent for collection. On return, a county property tax administration fee of 4 percent is added, along with interest at a noncompounded 1 percent per month or fraction of a month on the taxes originally returned as delinquent, computed from the date those taxes originally became delinquent. A further $15 fee is added on the October 1 immediately after the return. If the last day taxes are payable before being returned as delinquent falls on a Saturday, Sunday, or legal holiday, the deadline moves to the next business day.
What happens after the sale
A statutory clock, not a certificate holder's application. Unpaid taxes are returned as delinquent to the county treasurer on March 1. On the March 1 that follows twelve months later, property still delinquent for taxes, interest, penalties, and fees is forfeited to the county treasurer for the full unpaid amount and a $175 fee is added. Forfeiture alone transfers no title and gives no right of possession. The foreclosing governmental unit then files a single petition for foreclosure by June 15 of the forfeiture year, the circuit court hears it no more than 30 days before the following March 1, and the judgment of foreclosure vests absolute fee simple title in that unit if the amounts due are not paid by the March 31 immediately succeeding entry of the judgment, or within 21 days of entry in a contested case.
These dates are the statewide statutory schedule. The exact auction date, registration deadline, and platform are set county by county, so confirm them on the Michigan county pages before you plan a bid. For the mechanics of the sale itself, see how to buy in Michigan.
Verified Aug 6, 2026 against Michigan statutes.
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.