Delinquent Tax FAQ
What is a delinquent tax?
A delinquent tax is unpaid property taxes from a previous year that becomes payable to the Macomb County Treasurer.
What happens if I fail to pay my property taxes on time?
The property is transferred to the Macomb County Treasurer’s Office for collection. A 4% administrative fee is added and interest begins to accrue at 12% (1% per month). After one year the property is forfeited to the county treasurer and the process of foreclosure begins.
What does it mean for my property to be in forfeiture? Does that mean I lose my property?
No. Forfeiture is not foreclosure. If your property is in forfeiture, you still have a year before it will be foreclosed. A minimum of $175 title search fee is added, plus a recording fee. The interest rate increases to 18% (1.5 per month) retroactive to March 1st of the first year.
What happens after my property is in forfeiture?
After the property has been in forfeiture for one year, it will be foreclosed and the ability to redeem the property expires. Owners interest and all liens are removed from the property and the property will be prepared for auction sale.
Will I receive any notice before my property is foreclosed?
Yes. Multiple notifications will be made:
- Four (4) First class mail notices
- Two (2) Certified mail notices
- Three (3) notices published in County newspaper
- Beginning each September, staff makes multiple visits to each property. These visits continue until the redemption period expires.
What happens to properties after they are foreclosed?
Once the redemption period ends, the foreclosure judgement is recorded. The foreclosed properties are first offered to the State of Michigan to purchase for the fair market value. If the State declines, then if a claim for excess sale proceeds has been filed by a claimant then the local community can buy the property for the fair market value. If no claim has been filed by a claimant, then the local unit can purchase the property for the cost of the taxes, penalties and fees.
The remaining properties will be offered at one or more public auctions that will be held between the 3rd Tuesday in July and the 1st Tuesday in November. Notice will be published 30 days prior to each auction.
Can I get back my property after it is foreclosed?
No. Foreclosure is final. You cannot get your property back after it has been foreclosed. Property that has been foreclosed will be purchased by the State of Michigan or the local community or sold at public auction.