Delinquent Tax Forfeiture/Foreclosure

Important Information for Property Owners

Public Act 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 2 years delinquent will be foreclosed and the property sold at public auction. 

Additional Fees

Property owners face higher interest and fees for not paying their taxes. Taxes that are delinquent for more than 1 year will have a substantially higher interest rate (1.5% per month as opposed to the current 1%).
  • After 1 year, taxes will have a $175 Forfeiture Fee and additional administrative fees added to them.
  • On March 1, a $45 Inspection Fee and additional recording fees are added. A $30 fee to record the Forfeiture Certificate with the Register of Deeds and a $30 fee to record the Redemption Certificate.
  • On December 1, a $50 Publication/Notice Fee is also added.
Capital Area Community Services may be able to help you navigate the process of keeping your home.  Visit their website to contact your local CACS Service Access Center to make an appointment for this free service.

Foreclosing Governmental Unit (FGU)

Clinton County elected to have the State of Michigan act as the Foreclosing Governmental Unit to foreclose property and conduct real property foreclosure auctions.

Filing a Claim for Leftover Proceeds

Beginning with the 2021 foreclosures, those who hold title or equity interest in property at the time of foreclosure may file to claim leftover proceeds, if any are available. Form 5743 Notice of Intention to Claim Interest in Foreclosure Sales Proceeds must be filed with the FGU by July 1 immediately following the foreclosure. Please follow the link below for further information

Auctions and Claimants
Form 5743 Notice of Intention to Claim Interest in Foreclosure Sales Proceeds
may be submitted to: Michigan Department of Treasury Community Services Division PO Box 30760
Lansing, MI 48909
  1. 2021 Property Taxes
  2. 2022 Property Taxes
Date Action

July / December 2021

2021 property taxes are billed by city/township/village treasurer.

March 1, 2022

Unpaid 2021 property taxes are forwarded to the County Treasurer for collection. A 4% administration fee and 1% per month interest is added to each parcel.

October 1, 2022

The County Treasurer adds a $15 Statutory Fee to each parcel.

March 1, 2023

Property is Forfeited to the County Treasurer. The County Treasurer adds a $175 Forfeiture Fee and a $45 Inspection Fee. Interest increases from 1% per month to 1.5% per month, back to the date the taxes became delinquent.

December 1, 2023

The County Treasurer adds a $50 Publication/Notice Fee.

February 1 - 28, 2024

Circuit Court enters a Judgment of Foreclosure.

March 31, 2024

Clear title to the property passes to the State.

July / November 2024

Property is sold at public auction.