Michigan Compiled Laws

Mich. Comp. Laws § 211.60 (2026)

Disposition, sale, and redemption of delinquent tax property; purpose, method, and manner; time and place of tax sale; cancellation; expenses, county property tax administration fee, and interest; enforcement of lien; limitation on tax sale.

✓ current as of July 2026

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THE GENERAL PROPERTY TAX ACT

Act 206 of 1893

211.60 Disposition, sale, and redemption of delinquent tax property; purpose, method, and manner; time and place of tax sale; cancellation; expenses, county property tax administration fee, and interest; enforcement of lien; limitation on tax sale.

Sec. 60.

(1) For taxes levied before January 1, 1999, property returned for delinquent taxes, and upon which taxes remain unpaid after the property is returned as delinquent under this act is subject to disposition, sale, and redemption for the enforcement and collection of the tax liens, in the method and manner as provided in this section and sections 60a to 77.

(2) Except as otherwise provided in this subsection, on the first Tuesday in May in each year, a tax sale for taxes levied before January 1, 1999 shall be held in the counties of this state by the county treasurers of those counties for and in behalf of this state. At the tax sale, property delinquent for taxes assessed in the third year preceding the sale or in a prior year shall be sold for the total of the unpaid taxes of those years. Not sooner than April 30, 2000 and April 30, 2001, the county treasurer may cancel the tax sale scheduled to take place on the first Tuesday in May 2000 and the first Tuesday in May 2001, respectively, if there are no outstanding bonds or notes issued by a county pursuant to sections 87b to 87e with respect to the delinquent taxes for which the sale is being conducted. For taxes levied before January 1, 1999, if property returned for delinquent taxes under this act is not offered at a tax sale pursuant to this section on or before May 1, 2001, the property is subject to forfeiture, foreclosure, and sale for the collection of delinquent taxes as provided in sections 78 to 79a.

(3) Delinquent tax sales shall include $10.00 for expenses, as provided in section 59, a county property tax administration fee of 4%, and interest computed at a rate of 1.25% per month, except as provided in section 89, from the date the taxes originally became delinquent under this act.

(4) In the sale of liens on property for delinquent taxes or the forfeiture, foreclosure, and sale of property for delinquent taxes under sections 78 to 79a, the people of this state have a valid lien on the property, with rights to enforce the lien as a preferred or first claim on the property. The rights and choses to enforce the lien are the prima facie rights of this state, and shall not be set aside or annulled except in the manner and for the causes specified in this act.

(5) Any other provision of law to the contrary notwithstanding, a tax sale shall not be held after May 1, 2001.

History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3883 ;-- CL 1915, 4056 ;-- CL 1929, 3451 ;-- Am. 1937, Act 325, Imd. Eff. July 27, 1937 ;-- Am. 1939, Act 37, Imd. Eff. Apr. 13, 1939 ;-- Am. 1941, Act 234, Imd. Eff. June 16, 1941 ;-- CL 1948, 211.60 ;-- Am. 1954, Act 55, Eff. Aug. 13, 1954 ;-- Am. 1966, Act 244, Imd. Eff. July 11, 1966 ;-- Am. 1975, Act 334, Imd. Eff. Jan. 12, 1976 ;-- Am. 1977, Act 166, Imd. Eff. Nov. 16, 1977 ;-- Am. 1980, Act 48, Imd. Eff. Mar. 21, 1980 ;-- Am. 1981, Act 162, Eff. Dec. 1, 1981 ;-- Am. 1982, Act 503, Imd. Eff. Dec. 31, 1982 ;-- Am. 1993, Act 291, Imd. Eff. Dec. 28, 1993 ;-- Am. 1999, Act 123, Eff. Oct. 1, 1999 ;-- Am. 2001, Act 100, Imd. Eff. July 30, 2001

Compiler's Notes:

Section 3 of Act No. 48 of 1980 provides: “The increased interest rate provided by section 60 shall take effect June 1, 1980. For tax sales after June 1, 1980, interest included as part of the delinquent tax sale shall be computed at the increased rate provided by this amendatory act from the date the taxes originally became delinquent.”

Section 2 of Act 503 of 1982 provides: “The designation, by this amendatory act, of collection fees as property tax administration fees is intended to clarify the legislative intent and cure any misinterpretation surrounding the fact that a “collection fee” is imposed to cover all costs necessary and incident to the collection of property taxes, including the costs of assessing property values and in the review and appeal processes.”

PopularName Notes:

Act 206

Notes of Decisions

Cited in 13 cases, 1959–2004 · leading case: Smith v. Cliffs on the Bay Condo. Ass'n, 617 N.W.2d 536 (Mich. 2000).

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Smith v. Cliffs on the Bay Condo. Ass'n, 617 N.W.2d 536 (Mich. 2000). · cites it 4× “MCL 211.60; MSA 7.104. Here, the tax sale was in 1980 to satisfy the delinquent 1977 tax bill.”

Burkhardt v. Bailey, 680 N.W.2d 453 (Mich. Ct. App. 2004). “5 MCL 211.60. An individual who obtains an interest in real property through a tax sale, however, must perfect his title by notifying all parties that have a recorded interest in the property or that assert an ownership interest through open possession that the property has been…”

Muskegon Area Rental Ass'n v. City of Muskegon, 624 N.W.2d 496 (Mich. Ct. App. 2001). · cites it 8× “Not sooner than April 30, 2000 and April 30, 2001, the county treasurer may cancel the tax sale scheduled to take place on the first Tuesday in May 2000 and the first Tuesday in May 2001, respectively, if there are no outstanding bonds or notes issued by a county pursuant to…”

Dep't of Treasury v. Comerica Bank, 506 N.W.2d 283 (Mich. Ct. App. 1993). “657(25), we must bear in mind that the state taxing authority is in a preferred position with respect to the taxpayer’s other creditors.”

United States v. Renato P. Varani, Alexsandro Merucci, 780 F.2d 1296 (6th Cir. 1986). “Mich.Comp.Laws Ann. §§ 211.60 et seq. Foreclosure proceedings are commenced by the state treasurer by filing a petition seeking to enforce the state tax lien against the property with the circuit court of the county in which the property is located.”

Matter of Sabec, 137 B.R. 659 (Bankr. W.D. Mich. 1992). “§ 211.60. However, “[t]he courts of Michigan jealously guard the rights of owners who are about to lose their property through tax sales.”

Howard v. City of Detroit, 73 F. App'x 90 (6th Cir. 2003). “Mich. Comp. Laws § 211.60 . The action is commenced by the filing of a petition on behalf of the Michigan State Treasurer in the circuit court in the county in which the lands are situated.”

Fisher v. Muller, 218 N.W.2d 821 (Mich. Ct. App. 1974). “MCLA 211.60; MSA 7.104. Notice of the tax sale must be sent to each person who is assessed to his last known post office address, but: "Provided, That failure to receive or serve such notice shall not invalidate the proceedings taken under the auditor general’s petition and…”

United States v. City of Flint, Cnty. of Genesee, State of Michigan, 346 F. Supp. 1282 (E.D. Mich. 1972). “§ 211.60 et seq. The United States has instituted this suit to vacate the tax sales and to permanently enjoin any future tax sale; it prays for a declaratory judgment voiding any and all tax liens against the property, and in the alternative, a declaratory judgment stating that…”

Franken Investments, Inc. v. City of Flint, 218 F. Supp. 2d 876 (E.D. Mich. 2002). · cites it 4× “” Special assessments are improvements to the land, the costs of which are recoverable by the cities not as taxes, but as remuneration for the cost incurred to increase the property value.”

Moody v. Carnegie, 97 N.W.2d 46 (Mich. 1959). “* See CL 1948, § 211.60 et seq. (Stat Ann 1950 Rev § 7.104 et seq.”

Stand. Fed. Sav. Bank v. Genesee Cnty., 528 N.W.2d 793 (Mich. Ct. App. 1995). “The property in question went to tax sale in May 1990 pursuant to *571 MCL 211.60; MSA 7.104 because of delinquent 1987 taxes.”

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