The General Property Tax Act, Public Act 206 of 1893, as amended, provides for the forfeiture and foreclosure of tax-delinquent real property. Under the Act, 70 counties have opted to act as the Foreclosing Governmental Unit (FGU), while 13 counties (Branch, Clinton, Dickinson, Eaton, Iosco, Iron, Kalamazoo, Kalkaska, Keweenaw, Livingston, Luce, Mecosta and Shiawassee) have opted to have the State of Michigan assume the responsibility as the FGU. The Foreclosing Governmental Unit(FGU) spreadsheet is a listing of all counties with County Treasurer contact information and the FGU designation. Many of the county treasurers have hired Title Check to conduct their public land auctions.  Information regarding such auctions is available on the Title Check web page between June and November.

The Property Services Division, Foreclosure Services Section, has the primary responsibility for inspecting forfeited property and overseeing other Due Process notifications for properties for which the State of Michigan is the FGU. Once forfeited properties have been judicially foreclosed, Foreclosure Services Section is responsible for handling the governmental and tax-foreclosed land auctions of the properties. Two tax-foreclosed land auctions are conducted between July and November each year. Parcel listings for the tax-foreclosed land auctions will be listed on this page approximately one month prior to each auction. You may register for our electronic mailing list, TAXFORCAUC, which will send email to you, twice each year, when the property listings are added to our web page.

Properties that have not been sold or transferred back to the local unit of government by December 30th, each year, are transferred to the State of Michigan Land Bank Fast Track Authority operated under the Department of Labor and Economic Growth.

Previous Auction Results

Frequently Asked Questions  

Reading Legal Descriptions

Questions regarding State foreclosure properties may be directed to the Property Services Division, Foreclosure Services Section at 517-335-3113, weekdays between 8:00 am and 5:00 pm. You may also email us at Treas_Foreclosure_Services@michigan.gov.