PA 123 Information

Michigan
Jason O’Connell
Treasurer
  • 1087 Newell St, PO Box 885
    White Cloud, MI 49349

  • (231) 689-7230
    (231) 689-7292

Contact person:

Julia Bird, Tax Reversion Coordinator
231-689-7230
Email Julia Bird

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 25 months delinquent will be foreclosed and the property will be sold at public auction. For example, people who fail to pay their 2018 delinquent property taxes will lose their property to foreclosure March 31, 2021.

With this new act, the amount of time to pay taxes has been reduced from approximately 5 years to approximately 2 years.

Property owners face higher interest and fees for not paying their taxes. Taxes that are more than one year old will have substantially higher interest (1.5% per month as opposed to the current 1%). After one year, taxes will also have a $175.00 forfeiture fee and additional administrative fees added to them.

Please visit our Hardship Information page to learn more about filing a hardship for delinquent taxes.