Bill

Bill > SB0423


MI SB0423

MI SB0423
Property 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
In Committee
10/29/2025
Crossed Over
10/29/2025
Passed
07/29/2026
Dead
Signed/Enacted/Adopted
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 eliminates certain programs designed to help property owners avoid tax foreclosure and reduce delinquent tax payments. Specifically, it removes provisions that allowed for payment reduction programs for delinquent property taxes, which could reduce the amount owed by property owners, and tax foreclosure avoidance agreements, which allowed property owners to enter into multi-year payment plans to prevent foreclosure. These programs were intended to provide relief to financially distressed individuals and to prevent properties from being foreclosed upon due to unpaid taxes.

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

bill text


bill summary

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bill summary

Document Type Source Location Created
State Bill Page https://legislature.mi.gov/Bills/Bill?ObjectName=2025-SB-0423 06/12/2025
Fiscal Note/Analysis - House: Summary as Passed by the Senate/Enacted Version https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-0423-THKGVB2Z.pdf 08/13/2026
BillText https://legislature.mi.gov/documents/2025-2026/publicact/htm/2026-PA-0079.htm 08/09/2026
Fiscal Note/Analysis - Senate: ANALYSIS AS ENACTED https://legislature.mi.gov/documents/2025-2026/billanalysis/Senate/pdf/2025-SFA-0423-N.pdf 08/09/2026
BillText https://legislature.mi.gov/documents/2025-2026/billenrolled/Senate/htm/2025-SNB-0423.htm 07/14/2026
BillText https://legislature.mi.gov/documents/2025-2026/billengrossed/Senate/htm/2025-SEBH-0423.htm 07/02/2026
Fiscal Note/Analysis - House: Summary as Passed by the Senate https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-0423-7N89JY1Q.pdf 12/10/2025
Fiscal Note/Analysis - Senate: ANALYSIS AS PASSED BY THE SENATE https://legislature.mi.gov/documents/2025-2026/billanalysis/Senate/pdf/2025-SFA-0423-U.pdf 11/24/2025
BillText https://legislature.mi.gov/documents/2025-2026/billengrossed/Senate/htm/2025-SEBS-0423.htm 10/29/2025
Fiscal Note/Analysis - Senate: SUMMARY OF BILL REPORTED FROM COMMITTEE https://legislature.mi.gov/documents/2025-2026/billanalysis/Senate/pdf/2025-SFA-0423-F.pdf 10/28/2025
Fiscal Note/Analysis - Senate: SUMMARY OF SUBSTITUTE BILL IN COMMITTEE https://legislature.mi.gov/documents/2025-2026/billanalysis/Senate/pdf/2025-SFA-0423-S.pdf 10/20/2025
Fiscal Note/Analysis - Senate: SUMMARY OF INTRODUCED BILL IN COMMITTEE https://legislature.mi.gov/documents/2025-2026/billanalysis/Senate/pdf/2025-SFA-0423-G.pdf 10/13/2025
BillText https://legislature.mi.gov/documents/2025-2026/billintroduced/Senate/htm/2025-SIB-0423.htm 06/12/2025
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