1st Year

July 1: Summer taxes are billed

• Due by September 14, except cities. They can vary.
• Sept. 15 - 1% interest is added (cities are according to their charter)

Dec 1: Winter taxes are billed

• Due by February 14
• February 15 - 3% penalty can be added

Property taxes are billed at the local unit of government (township/city/village).

Each unit may have different collection schedules. Pursuant to P.A. 641 of 2002, a treasurer is required to be in his office from 9am to 5 pm to collect taxes on the last day of February and one business day between December 25 and January 1. In addition, they may choose to hold hours on any other day.

2nd Year ‎

March 1

• Unpaid taxes are turned over to the County Treasurer for collection.
• 4% Administration Fee & interest at 1% per month are added.

June 1

• First Delinquent Tax Notice is mailed (first class mail)

Sept 1

• Second Delinquent Tax Notice is mailed (first class mail)

Oct 1

• $15.00 parcel fee is added

3rd Year

Feb 1

• Third Notice is mailed by certified mail
• May also publish notice with addresses

March 1

• Property is FORFEITED to County Treasurer
• Adds $175.00 fee
• Interest increases to 1.5% per month retroactive to March 1 of previous year.
• Taxpayer has one year to redeem property from foreclosure.

by April 15

• A Forfeiture Certificate is put on record at the County Register of Deeds.

June 15

• County Treasurer files a Petition for Foreclosure with Circuit Court.

by Dec 15

• Personal Visit is made to each property to serve notice on occupant
• Fourth Notice (Final Notice) is mailed by certified mail
• Notice by publication (with names) in a county newspaper

4th Year

Jan - Feb

• Show Cause Hearing with County Treasurer to allow certain limited challenges to the property tax and pending foreclosure.

Feb - March 1

• Foreclosure Hearing at Circuit Court. Limited challenges to taxes are allowed.
• Persons desiring to contest foreclosure shall file written objections with Circuit Court and also serve those objections on the County Treasurer.

March 1 - March 10

• Circuit Court enters Judgment of Foreclosure quieting title and requiring payment of property taxes, fees, penalties and interest by March 31. *

March 31

• All Redemption Rights Expire
• Clear title to the foreclosed property vests in the County.

July - 3rd Tues,
Nov - 3rd Tues

• County must have at least two (2) Public Auctions between these dates
• 1st Sale - requires a minimum bid.
• 2nd Sale - those not sold at 1st sale will be offered for sale with no minimum bid - may have a starting bid
• Notice of each auction will be published in an Allegan County newspaper 30 days prior to sale.

December

• Any unsold property is transferred to the city, village, or township.
• Unsold property not sold or transferred is retained by the county.

*The owner of interest in a property who claims that he did not receive notice required under this act has 2 years from the date of Judgment to file for monetary damages with the Michigan Court of Claims. Ownership of the property does not transfer back to the pre-foreclosure owner.

FORECLOSURE IS FINAL