Mentioned 12× · first seen 08-jul-2026 · last seen 28-jul-2026

Delinquent Property Tax Payment Reduction & Foreclosure Avoidance Programs

Current understanding

Sections 78g and 78q of the General Property Tax Act (1893 PA 206, MCL 211.78g & 211.78q) provide payment reduction and foreclosure avoidance mechanisms for owners of tax-delinquent property in Michigan, including staged interest/fee reductions and hardship-based procedures administered by county treasurers. SB 0423 (103rd Legislature) would modify the sunset dates on these programs, extending or altering when the relief provisions expire. The bill has passed one chamber; specific new sunset dates and any programmatic tweaks remain to be recorded from the enrolled text.

Evidence log

2026-07-29 — 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).: 2026 PA 79 (enacted) amends MCL 211.78g and 211.78q to eliminate the sunsets on certain delinquent property tax payment reduction and foreclosure avoidance programs, making these relief mechanisms permanent rather than time-limited. (novelty: 2)
2025-11-06 — Individual income tax: property tax credit; definition of homestead; modify. Amends sec. 508 of 1967 PA 281 (MCL 206.508).: Cross-reference: HB 5236 amends MCL 206.508 to modify the definition of ‘homestead’ governing the individual income tax property tax credit — a separate homeowner tax-relief mechanism from the General Property Tax Act delinquency programs but affecting the same class of Michigan homeowners. (novelty: 2)
2025-11-06 — Individual income tax: property tax credit; owner and eligibility of a homestead placed in certain trusts; clarify. Amends sec. 510 of 1967 PA 281 (MCL 206.510).: Cross-reference: HB 5235 amends MCL 206.510 to clarify that homesteads placed in certain trusts remain eligible for the individual income tax property tax credit — a separate homeowner tax-relief mechanism from the General Property Tax Act delinquency programs but affecting the same class of Michigan homeowners. (novelty: 2)
2026-06-11 — Property tax: state education tax; state education tax; repeal. Repeals 1993 PA 331 (MCL 211.901 - 211.906).: Cross-reference: SB 1039 would repeal the State Education Tax (1993 PA 331, MCL 211.901–211.906), a separate statewide property tax levied under the General Property Tax framework — affecting the overall property tax burden on the same owners covered by the delinquency/foreclosure relief programs. (novelty: 3)
2026-05-20 — Property tax: tax tribunal; number of days to appeal a claim for poverty exemption; modify. Amends sec. 53c of 1893 PA 206 (MCL 211.53c).: Cross-reference: SB 0988 amends a different section of the same General Property Tax Act (MCL 211.53c) to modify the deadline for appealing a denied poverty exemption to the Michigan Tax Tribunal — a related but distinct relief pathway for financially distressed homeowners. (novelty: 2)
2026-07-01 — Civil procedure: foreclosure; distribution of proceeds from mortgage foreclosure auctions; modify. Amends sec. 3208 of 1961 PA 236 (MCL 600.3208) & adds secs. 3214 & 3222. TIE BAR WITH: HB 5153’25: Cross-reference: HB 5152 modifies mortgage foreclosure auction proceeds distribution under the Revised Judicature Act — a distinct statutory regime from the General Property Tax Act tax-foreclosure programs, but affecting the same class of distressed homeowners. (novelty: 2)
2026-07-03 — Civil procedure: foreclosure; public sale of property being foreclosed by advertisement; allow to be held virtually. Amends secs. 3208 & 3212 of 1961 PA 236 (MCL 600.3208 & 600.3212).: cross-connection with foreclosure-by-advertisement-virtual-sales: Both address foreclosure processes affecting Michigan property owners, though under distinct statutory regimes: mortgage foreclosure by advertisement (Revised Judicature Act) versus delinquent property tax foreclosure (General Property Tax Act). (novelty: 2)