Michigan Compiled Laws

Mich. Comp. Laws § 211.40 (2026)

Lien for taxes; priority; statement and receipts for taxes to show taxing unit's fiscal year.

✓ current as of July 2026

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THE GENERAL PROPERTY TAX ACT

Act 206 of 1893

211.40 Lien for taxes; priority; statement and receipts for taxes to show taxing unit's fiscal year.

Sec. 40.

Notwithstanding any provisions in the charter of any city or village to the contrary, all taxes become a debt due to the township, city, village, or county from the owner or person otherwise assessed on the tax day provided for in sections 2 and 13. The amounts assessed for state, county, village, or township taxes on any interest in real property shall become a lien on the real property on December 1, on a day provided for by the charter of a city or village, or on the day provided for in section 40a. The lein for those amounts, and for all interest and charges on those amounts, shall continue until paid. Each tax statement and receipt for taxes on real property sent or given by any county, township, city, or village treasurer shall contain a printed, stamped, or written statement setting forth the date of the commencement and ending of the fiscal year of each taxing unit of government during which general taxes included on the tax statement or receipt will defray the costs of governmental services rendered by that local governmental unit. All personal taxes levied or assessed for state, county, village, or township taxes are also a first lien, prior, superior, and paramount, on all personal property of the persons assessed on December 1, on a day provided for by the charter of a city or village, or on the day provided for in section 40a. The lien for those amounts, and for all interest and charges on those amounts, shall continue until paid. The tax liens take precedence over all other claims, encumbrances, and liens on that personal property, whether created by chattel mortgage, title retaining contract, execution, any final process of a court, attachment, replevin, judgment, or otherwise. A transfer of personal property assessed for taxes does not divest or destroy the lien, except where the personal property is actually sold in the regular course of retail trade. The personal property taxes levied or assessed by any city or village are a first lien, prior, superior, and paramount to any other claims, liens, or encumbrances of any kind upon the personal property assessed as provided in this act, any provisions in the charter of cities or villages to the contrary notwithstanding.

History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3863 ;-- CL 1915, 4035 ;-- Am. 1929, Act 107, Eff. Aug. 28, 1929 ;-- CL 1929, 3429 ;-- Am. 1934, 1st Ex. Sess., Act 38, Imd. Eff. Mar. 28, 1934 ;-- Am. 1941, Act 44, Eff. Jan. 10, 1942 ;-- CL 1948, 211.40 ;-- Am. 1949, Act 110, Eff. Sept. 23, 1949 ;-- Am. 1958, Act 209, Eff. Sept. 13, 1958 ;-- Am. 1994, Act 80, Imd. Eff. Apr. 11, 1994 ;-- Am. 1994, Act 279, Imd. Eff. July 11, 1994 ;-- Am. 1995, Act 143, Eff. Oct. 9, 1995

Compiler's Notes:

Section 2 of Act 279 of 1994 provides:

“This amendatory act is curative and intended to express the original intent of the legislature concerning the application of Act No. 80 of the Public Acts of 1994 to taxes levied before 1995.”

PopularName Notes:

Act 206

Notes of Decisions

Cited in 44 cases (3 in the last 5 years), 1951–2024 · leading case: Workers' Comp. Agency Dir. v. MacDonald's Indus. Prods., Inc., 853 N.W.2d 467 (Mich. Ct. App. 2014).

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Workers' Comp. Agency Dir. v. MacDonald's Indus. Prods., Inc., 853 N.W.2d 467 (Mich. Ct. App. 2014). · cites it 5× “MCL 211.40 provides that unpaid taxes become liens: The amounts assessed for state, county, village, or township taxes on any interest in real property shall become a hen on the real property on December 1, on a day provided for by the charter of a city or village, or on the day…”

Sumitomo Trust & Banking Co. v. Holly's, Inc. (In Re Holly's, Inc.), 140 B.R. 643 (Bankr. W.D. Mich. 1992). · cites it 4× “May Failure to Pay or Escrow Postpe-tition Real Property Taxes Constitute Sufficient “Cause” to Obtain Modification of the Stay? In Michigan, as is true in some other states, unpaid real property and per *695 sonal property taxes automatically are given lien status on the…”

Est. of Darryl Houston Price v. Lori Jean Kosmalski, 821 N.W.2d 503 (Mich. 2012). · cites it 2× “20138(2) (environmental remediation costs), MCL 211.40 (real estate taxes), and MCL 570.”

City of Detroit v. 19675 Hasse, 671 N.W.2d 150 (Mich. Ct. App. 2003). · cites it 2× “§ 211.40 and Detroit Charter § 8-403. Acorn acknowledged that there was no clear period of limitations for actions to foreclose on a real property tax lien, but theorized that the six-year limitations period applicable to otherwise unspecified personal actions, M.”

Cambron Tool Co. v. Mfrs. Bank of Detroit (In Re Cambron Corp.), 27 B.R. 723 (Bankr. E.D. Mich. 1983). · cites it 5× “Based on MCLA 211.40 and these cases, it is clear that the City of Bay City’s liens were perfected on August 1, 1980, and August 1, 1981, for taxes due and unpaid for those respective fiscal years and cannot be avoided by the Debtor in Possession since they were perfected and…”

Manistee Cnty. v. Reef Petroleum Corp. (In Re Reef Petroleum Corp.), 92 B.R. 741 (Bankr. W.D. Mich. 1988). · cites it 6× “Mich.Comp.Laws § 211.40 (1986) (Mich.Stat.”

Fidlin v. Collison, 156 N.W.2d 53 (Mich. Ct. App. 1967). · cites it 4× “206 of the Public Acts of 1893, as amended, being section 211.40 of the Compiled Laws of 1948.”

Geiger v. City of Southfield (In Re Cont'l Credit Corp.), 1 B.R. 680 (Bankr. N.D. Ill. 1979). · cites it 2× “Mich.Comp.Laws Ann. § 211.40 provides, in relevant part: “Notwithstanding any provisions in the charter of any city or village to the contrary, all taxes shall become a debt due to the township, city, village and county from the owner or person otherwise to be assessed on the…”

In re Shefa, LLC, 524 B.R. 717 (Bankr. E.D. Mich. 2015). · cites it 2× “Mich. Comp. Laws Ann. § 211.40 provides that a tax assessed against real property in Michigan is secured by a lien on such property.”

Holly's, Inc. v. City of Kentwood (In Re Holly's, Inc.), 172 B.R. 545 (Bankr. W.D. Mich. 1994). “See Mich.Comp.Laws Ann. 211.40 (West 1994); see also Watervliet Paper Co.”

Watervliet Paper Co. v. City of Watervliet (In Re Shoreham Paper Co.), 117 B.R. 274 (Bankr. W.D. Mich. 1990). · cites it 2× “, the “levy date.” Thus, a bill issued December 1, 1978, for example, covers the period January 1, 1978, to December 31, 1978.”

In Re Merry-Go-Round Enter., Inc., 227 B.R. 775 (Bankr. D. Md. 1998). · cites it 3× “A transfer of personal property assessed for taxes does not divest or destroy the lien, except where the personal property is actually sold in the regular course of retail trade____ Mich.Comp.Laws § 211.40 (1998) (Mich.Stat.”

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