Search the Site
You are here: Home » State Summaries » Michigan Summary

Michigan Summary

Download Print Send a summary of this page to someone via email.
Previous | Next
 

State Summary

  • Tax Collection Method: Deeds
  • Tax Collection Entity: Treasurer
  • Property/Tax Records Administrator: City/Township Assessor
  • Taxes Due: February 15
  • Taxes Delinquent: February 16
  • Tax Sale Date/Period: Michigan counties may have up to three tax deed sales per year. The first sale may not take place any earlier than July 1, and there must be at least a 28-day gap between the first sale and any subsequent sale
  • Tax Sale Registration Requirements: Many Michigan counties require a formal registration and a refundable (if no purchase is made) $1,000 deposit
  • Tax Sale Administrator: Treasurer or Michigan Department of Treasury (in 13 counties)
  • Primary Bidding Type: Premium
  • Redemption Period: None
  • Redemption Interest Rate/Flat Penalty: Not applicable
  • Over-the-Counter Sales Opportunities: None


Michigan is a former tax lien state that converted to a tax deed state in 1999. The County Treasurer is responsible for initiating tax deed sales in 70 of Michigan's 83 counties. Tax deed sales in the remaining 13 counties are handled by Michigan's Department of Treasury. The first tax deed sale of the sale season is usually a "minimum bid" auction, meaning that the opening bid is the total amount of taxes owed plus fees. Subsequent  sales may be "minimum bid" auctions, or the opening bid may be the fair market value of the property as determined by a local assessor. For properties that remain unsold after three sales, the ownership is transferred to the city, village or township.

A third-party company called Title Check handles public land auctions for 56 of Michigan's 83 counties. Investors must register with Title Check's Web site and make a refundable deposit of $1,000. The $1,000 is returned to unsuccessful bidders. Title Check runs auctions that accept absentee bids prior to the auction, live online bids, and live on-site bids. Commonly, the highest absentee bid becomes the opening bid at the auction. From that point, the online and on-site bidders compete against one another to determine the highest bidder.



Michigan County Reference