About Public Act 123

Public Act 123 has significantly changed the Michigan tax-reversion process. The new legislation establishes a three-year tax-reversion process compared to the former six-year process. Property owners with taxes that are three years delinquent will be foreclosed and the property will be sold at public auction. For example, owners who fail to pay their 2009 property taxes may lose the property to foreclosure in March 2012.

Property owners face higher interest and fees for not paying their taxes. Taxes that are delinquent for more than one year will have a substantially higher interest rate (1.5% per month, as opposed to the current 1%), and will have a $175 forfeiture fee plus additional administrative fees added.

Frequently Asked Questions
Hardship Application
Hardship Policy
PA 123 Tax Sale Auction
Rules and Regulations
For a Preliminary Purchase Application - you must stop by the Treasurer's Office to pick up this form.