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).
Key claim: Michigan Public Act 79 of 2026 eliminates the sunsets on certain delinquent property tax payment reduction and foreclosure avoidance programs under the General Property Tax Act.
Abstract
(SB0423 · 103rd Legislature) 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). Sponsor: Sen. Stephanie Chang (D) + 3 co-sponsors Latest vote: House Third Reading: Given Immediate Effect Roll Call #291 — 106-2 (passed, 2026-07-03) Latest action (2026-07-29): Assigned Pa 0079’26 With Immediate Effect
Why this matters
Making the delinquent property tax relief programs permanent removes the recurring uncertainty for tax-distressed Michigan homeowners and county treasurers who administer staged interest/fee reductions and hardship procedures. For taxpayers facing delinquency, the payment reduction and foreclosure avoidance pathways will remain available without requiring future legislative reauthorization.