Michigan
Checked against official sources on 2026-11-01. Each statement is tied to the statute or agency page listed under Sources.
Not legal or financial advice. Rules change. Confirm with the county before you bid.
- Sale type
- Tax foreclosure, then sale by the foreclosing governmental unit
Statute text
forfeited delinquent taxes, interest, penalties, and fees are not paid on or before the March 31 immediately succeeding the entry of a judgment foreclosing the property under this section, or in a contested case within 21 days of the entry of a judgment foreclosing the property under this section, will vest absolutely in the foreclosing governmental unit
- Interest / penalty
- No interest rate for buyers; the minimum bid covers taxes, interest, penalties and fees (§211.78m)The foreclosing governmental unit sells the property at auction (§211.78m(2))
Statute text
The minimum bid must include all of the delinquent taxes, interest, penalties, and fees due on the property
Statute text
the foreclosing governmental unit, or its authorized agent, at the option of the foreclosing governmental unit, shall hold 1 or more property sales at 1 or more convenient locations at which property foreclosed by a judgment entered under section 78k will be sold by auction sale, which may include an auction sale conducted via an internet website
- Redemption
- Until March 31 after the foreclosure judgment (or 21 days in a contested case), by paying the forfeited taxes, interest, penalties and fees; then title vests in the foreclosing unit (§211.78k(6))
Statute text
forfeited delinquent taxes, interest, penalties, and fees are not paid on or before the March 31 immediately succeeding the entry of a judgment foreclosing the property under this section, or in a contested case within 21 days of the entry of a judgment foreclosing the property under this section, will vest absolutely in the foreclosing governmental unit
- Bid method
- The minimum bid, or the highest amount above the minimum bid (§211.78m(2))
Statute text
property must be sold to the person bidding the minimum bid, or if a bid is greater than the minimum bid, the highest amount above the minimum bid.
- Statute
- MCL §211.78
Statute text
the powers granted in this act relating to the return of property for delinquent taxes constitute the performance by this state or a political subdivision of this state of essential public purposes and functions
- Auction platform
- The foreclosing governmental unit or its authorized agent, at one or more locations; the sale may be by internet website (§211.78m(2)). Platform: Confirm with the county.
Statute text
the foreclosing governmental unit, or its authorized agent, at the option of the foreclosing governmental unit, shall hold 1 or more property sales at 1 or more convenient locations at which property foreclosed by a judgment entered under section 78k will be sold by auction sale, which may include an auction sale conducted via an internet website
- Auction timing
- From the third Tuesday in July to the first Tuesday in November after the foreclosure judgment (§211.78m(2)). Dates: Confirm with the county.
Statute text
beginning on the third Tuesday in July immediately succeeding the entry of the judgment under section 78k vesting absolute title to tax delinquent property in the foreclosing governmental unit and ending on the immediately succeeding first Tuesday in November
Counties 83
- Tax lien
- Tax deed
- Hybrid
- Redeemable deed
Summary
Sales are held beginning on the third Tuesday in July and ending on the first Tuesday in November after the foreclosure judgment (§211.78m(2)). The state may exercise a right of first refusal to purchase foreclosed property at the greater of the minimum bid or its fair market value (§211.78m(1)). Statute: MCL §211.78.
Statute text
beginning on the third Tuesday in July immediately succeeding the entry of the judgment under section 78k vesting absolute title to tax delinquent property in the foreclosing governmental unit and ending on the immediately succeeding first Tuesday in November
Statute text
this state may exercise the right of first refusal to purchase foreclosed property at the greater of the minimum bid or its fair market value
Statute text
the powers granted in this act relating to the return of property for delinquent taxes constitute the performance by this state or a political subdivision of this state of essential public purposes and functions
If forfeited taxes, interest, penalties and fees are not paid by the March 31 after the foreclosure judgment, or within 21 days in a contested case, title vests absolutely in the foreclosing governmental unit (§211.78k(6)). MCL §211.78.
Statute text
forfeited delinquent taxes, interest, penalties, and fees are not paid on or before the March 31 immediately succeeding the entry of a judgment foreclosing the property under this section, or in a contested case within 21 days of the entry of a judgment foreclosing the property under this section, will vest absolutely in the foreclosing governmental unit
Statute text
the powers granted in this act relating to the return of property for delinquent taxes constitute the performance by this state or a political subdivision of this state of essential public purposes and functions
The minimum bid must include all of the delinquent taxes, interest, penalties, and fees due on the property (§211.78m). MCL §211.78.
Statute text
The minimum bid must include all of the delinquent taxes, interest, penalties, and fees due on the property
Statute text
the powers granted in this act relating to the return of property for delinquent taxes constitute the performance by this state or a political subdivision of this state of essential public purposes and functions
Las ventas se realizan desde el tercer martes de julio hasta el primer martes de noviembre después de la sentencia de ejecución (§211.78m(2)). Estatuto: MCL §211.78.
Statute text
beginning on the third Tuesday in July immediately succeeding the entry of the judgment under section 78k vesting absolute title to tax delinquent property in the foreclosing governmental unit and ending on the immediately succeeding first Tuesday in November
Statute text
the powers granted in this act relating to the return of property for delinquent taxes constitute the performance by this state or a political subdivision of this state of essential public purposes and functions
Si los impuestos vencidos, intereses, multas y cargos no se pagan antes del 31 de marzo posterior a la sentencia de ejecución, o dentro de 21 días en un caso impugnado, el título pasa íntegramente a la unidad gubernamental que ejecuta (§211.78k(6)).
Statute text
forfeited delinquent taxes, interest, penalties, and fees are not paid on or before the March 31 immediately succeeding the entry of a judgment foreclosing the property under this section, or in a contested case within 21 days of the entry of a judgment foreclosing the property under this section, will vest absolutely in the foreclosing governmental unit
La puja mínima debe incluir todos los impuestos vencidos, intereses, multas y cargos adeudados sobre la propiedad (§211.78m).
Statute text
The minimum bid must include all of the delinquent taxes, interest, penalties, and fees due on the property
Key points
- A claimant seeking remaining proceeds must notify the foreclosing governmental unit on the Treasury form by the July 1 after the foreclosure takes effect (§211.78t(2)).
Statute text
by the July 1 immediately following the effective date of the foreclosure of the property, a claimant seeking remaining proceeds for the property must notify the foreclosing governmental unit using a form prescribed by the department of treasury
Risks
- Before conveyance, the purchaser must give proof of payment of any property taxes owed at the time of the sale (§211.78m(2)).
Statute text
Before the foreclosing governmental unit conveys a property sold at a sale, the purchaser shall provide the foreclosing governmental unit with proof of payment to the local tax collecting unit in which the property is located of any property taxes owed on the property at the time of the sale.
- Antes de la transferencia, el comprador debe presentar prueba del pago de los impuestos a la propiedad adeudados al momento de la venta (§211.78m(2)).
Statute text
Before the foreclosing governmental unit conveys a property sold at a sale, the purchaser shall provide the foreclosing governmental unit with proof of payment to the local tax collecting unit in which the property is located of any property taxes owed on the property at the time of the sale.
How to sign up for the auction
Platform: Foreclosing governmental unit or its authorized agent. Platform: Confirm with the county.
Statute text
the foreclosing governmental unit, or its authorized agent, at the option of the foreclosing governmental unit, shall hold 1 or more property sales at 1 or more convenient locations at which property foreclosed by a judgment entered under section 78k will be sold by auction sale, which may include an auction sale conducted via an internet website
- Notice of the time and location of a sale must be published at least 30 days before the sale (§211.78m(2)).
Statute text
Notice of the time and location of a sale must be published not less than 30 days before a sale in a notice publication circulated in the county in which the property is located, if there is one.
- Registration and bidding details: Confirm with the county.
Statute text
the foreclosing governmental unit, or its authorized agent, at the option of the foreclosing governmental unit, shall hold 1 or more property sales at 1 or more convenient locations at which property foreclosed by a judgment entered under section 78k will be sold by auction sale, which may include an auction sale conducted via an internet website
- Deposit: Confirm with the county.
Statute text
the foreclosing governmental unit, or its authorized agent, at the option of the foreclosing governmental unit, shall hold 1 or more property sales at 1 or more convenient locations at which property foreclosed by a judgment entered under section 78k will be sold by auction sale, which may include an auction sale conducted via an internet website
- The foreclosing governmental unit requires full payment at the close of each day's bidding or by a date not more than 21 days after the sale (§211.78m(2)).
Statute text
The foreclosing governmental unit shall require full payment at the close of each day's bidding or by a date not more than 21 days after the sale.
Deposit: Confirm with the county.
Statute text
the foreclosing governmental unit, or its authorized agent, at the option of the foreclosing governmental unit, shall hold 1 or more property sales at 1 or more convenient locations at which property foreclosed by a judgment entered under section 78k will be sold by auction sale, which may include an auction sale conducted via an internet website
Platform: Unidad gubernamental que ejecuta o su agente autorizado. Plataforma: Confirme con el condado.
Statute text
the foreclosing governmental unit, or its authorized agent, at the option of the foreclosing governmental unit, shall hold 1 or more property sales at 1 or more convenient locations at which property foreclosed by a judgment entered under section 78k will be sold by auction sale, which may include an auction sale conducted via an internet website
- El aviso de la hora y el lugar de una venta debe publicarse al menos 30 días antes de la venta (§211.78m(2)).
Statute text
Notice of the time and location of a sale must be published not less than 30 days before a sale in a notice publication circulated in the county in which the property is located, if there is one.
- Detalles de registro y de la puja: Confirme con el condado.
Statute text
the foreclosing governmental unit, or its authorized agent, at the option of the foreclosing governmental unit, shall hold 1 or more property sales at 1 or more convenient locations at which property foreclosed by a judgment entered under section 78k will be sold by auction sale, which may include an auction sale conducted via an internet website
- Depósito: Confirme con el condado.
Statute text
the foreclosing governmental unit, or its authorized agent, at the option of the foreclosing governmental unit, shall hold 1 or more property sales at 1 or more convenient locations at which property foreclosed by a judgment entered under section 78k will be sold by auction sale, which may include an auction sale conducted via an internet website
- La unidad gubernamental que ejecuta exige el pago total al cierre de las pujas de cada día o en una fecha no mayor de 21 días después de la venta (§211.78m(2)).
Statute text
The foreclosing governmental unit shall require full payment at the close of each day's bidding or by a date not more than 21 days after the sale.
Depósito: Confirme con el condado.
Statute text
the foreclosing governmental unit, or its authorized agent, at the option of the foreclosing governmental unit, shall hold 1 or more property sales at 1 or more convenient locations at which property foreclosed by a judgment entered under section 78k will be sold by auction sale, which may include an auction sale conducted via an internet website
Over the counter (OTC)
Not set by statute. Confirm with the county.
Statute text
the foreclosing governmental unit, or its authorized agent, at the option of the foreclosing governmental unit, shall hold 1 or more property sales at 1 or more convenient locations at which property foreclosed by a judgment entered under section 78k will be sold by auction sale, which may include an auction sale conducted via an internet website
Not set by statute. Confirm with the county.
Statute text
the foreclosing governmental unit, or its authorized agent, at the option of the foreclosing governmental unit, shall hold 1 or more property sales at 1 or more convenient locations at which property foreclosed by a judgment entered under section 78k will be sold by auction sale, which may include an auction sale conducted via an internet website
No lo fija la ley. Confirme con el condado.
Statute text
the foreclosing governmental unit, or its authorized agent, at the option of the foreclosing governmental unit, shall hold 1 or more property sales at 1 or more convenient locations at which property foreclosed by a judgment entered under section 78k will be sold by auction sale, which may include an auction sale conducted via an internet website
Platforms
- Foreclosing governmental unit or its authorized agent
Statute text
the foreclosing governmental unit, or its authorized agent, at the option of the foreclosing governmental unit, shall hold 1 or more property sales at 1 or more convenient locations at which property foreclosed by a judgment entered under section 78k will be sold by auction sale, which may include an auction sale conducted via an internet website
Surplus proceeds
After receiving the notice, a claimant may file a motion with the circuit court in the foreclosure proceeding to claim any portion of the remaining proceeds (§211.78t(4)).
Statute text
the claimant may file a motion with the circuit court in the same proceeding in which the judgment of foreclosure of the property was effective under section 78k to claim any portion of the remaining proceeds
La lista de condados y las fuentes están en inglés.
Sources
- MCL § 211.78k(6) — checked 2026-11-01
- MCL § 211.78m (definition of minimum bid) — checked 2026-11-01
- MCL § 211.78m(2) — checked 2026-11-01
- MCL § 211.78(1) — checked 2026-11-01
- MCL § 211.78m(1) — checked 2026-11-01
- MCL § 211.78t(2) — checked 2026-11-01
- MCL § 211.78t(4) — checked 2026-11-01
Checked against official sources on 2026-11-01. Each statement is tied to the statute or agency page listed under Sources.
County records come from the directory's research files (dated where shown). Always confirm dates, deposits and rules with the county office before you bid. Report an error.
Not legal or financial advice. Rules change. Confirm with the county before you bid.