🚗 Michigan Tax Sale Properties 2026

Michigan's GPTA establishes a 3-year delinquency cycle. Year 1: taxes go unpaid and become delinquent on March 1. Year 2: the county treasurer adds interest and fees; the owner is notified. Year 3: the county treasurer forecloses on the property by March 31. The owner loses all rights to the property at the moment of foreclosure. No court action is required — this is an administrative process.

During the 3-year cycle, the county treasurer is required to send multiple notices to the owner and all parties with a recorded interest in the property (mortgage lenders, lienholders). Notices are sent by certified mail and first-class mail. In the third year, the treasurer must also post a notice on the property and publish notice in a local newspaper. These notice requirements have been subject to significant litigation — the 2023 Michigan Supreme Court Rafaeli decision tightened requirements.

On March 31 of the foreclosure year (Year 3), the county treasurer's foreclosure is complete. The former owner's interest is extinguished. All prior mortgages and most liens are also extinguished. The county treasurer now holds title and can transfer the property. This administrative foreclosure is recorded with the county register of deeds.

After foreclosure, Michigan law gives state agencies and municipalities the first right to acquire properties. Then county land banks (established under MCL 124.751 et seq.) have the right to acquire any remaining properties for redevelopment. Properties not claimed by land banks proceed to public auction. Wayne County Land Bank and Detroit Land Bank Authority are major players in Metro Detroit.

County treasurer auctions are typically held in August and September (with Wayne County's large Detroit auction often in July–September). Many Michigan counties now use online auction platforms. Minimum bids are set at the delinquent taxes plus fees — often very low for urban vacant lots in Detroit ($500 to $2,000 range). Suburban and rural properties typically have higher minimum bids. Registration and deposit requirements vary by county.

The Michigan Supreme Court's 2020 Rafaeli decision (and subsequent 2023 developments) held that when a county sells a tax-foreclosed property for more than the taxes owed, the former owner is entitled to the surplus proceeds. This applies to sales after 2020. Counties are required to create a process for claiming these surplus proceeds. As a buyer, understand this does not affect your ownership — it affects what the county must pay the former owner from your winning bid.