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Bill > SB0423
MI SB0423
MI SB0423Property tax: delinquent taxes; sunsets on certain delinquent tax payment reduction and foreclosure avoidance programs; eliminate. Amends sec. 78g & 78q of 1893 PA 206 (MCL 211.78g & 211.78q).
summary
Introduced
06/12/2025
06/12/2025
In Committee
10/29/2025
10/29/2025
Crossed Over
10/29/2025
10/29/2025
Passed
07/29/2026
07/29/2026
Dead
Signed/Enacted/Adopted
07/29/2026
07/29/2026
Introduced Session
103rd Legislature
Bill Summary
AN ACT to amend 1893 PA 206, entitled “An act to provide for the assessment of rights and interests, including leasehold interests, in property and the levy and collection of taxes on property, and for the collection of taxes levied; making those taxes a lien on the property taxed, establishing and continuing the lien, providing for the sale or forfeiture and conveyance of property delinquent for taxes, and for the inspection and disposition of lands bid off to the state and not redeemed or purchased; to provide for the establishment of a delinquent tax revolving fund and the borrowing of money by counties and the issuance of notes; to define and limit the jurisdiction of the courts in proceedings in connection with property delinquent for taxes; to limit the time within which actions may be brought; to prescribe certain limitations with respect to rates of taxation; to prescribe certain powers and duties of certain officers, departments, agencies, and political subdivisions of this state; to provide for certain reimbursements of certain expenses incurred by units of local government; to provide penalties for the violation of this act; and to repeal acts and parts of acts,” by amending sections 78g and 78q (MCL 211.78g and 211.78q), section 78g as amended by 2020 PA 256 and section 78q as amended by 2020 PA 33.
AI Summary
This bill modifies existing laws regarding delinquent property taxes by adjusting the terms and availability of certain payment reduction and foreclosure avoidance programs. Specifically, it amends sections 78g and 78q of Public Act 206 of 1893. The changes aim to sunset or alter programs that allow for reduced payments on delinquent taxes and prevent foreclosure, particularly for properties classified as residential and owner-occupied. It also clarifies conditions under which these programs can be combined with other payment plans and outlines consequences for failing to adhere to the terms of these agreements, such as the reinstatement of full penalties and interest and inclusion in future foreclosure proceedings. The bill also addresses the participation of local government units in these programs, with different rules applying based on county population.
Committee Categories
Budget and Finance, Government Affairs
Sponsors (4)
Last Action
Assigned Pa 0079'26 With Immediate Effect (on 07/29/2026)
Bill Topics
Community Development and Housing Issues
- ‐ Secondary Mortgages and Foreclosures
Government Operations
- ‐ Tax Administration and Collection of Revenue
Official Document
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