THE GENERAL PROPERTY TAX ACT
Act 206 of 1893
211.78h Petition for foreclosure; filing in circuit court; removal of property from petition; withholding property by foreclosing governmental unit; hearing date.
Sec. 78h.
(1) Not later than June 15 in each tax year, the foreclosing governmental unit shall file a single petition with the clerk of the circuit court of that county listing all property forfeited and not redeemed to the county treasurer under section 78g to be foreclosed under section 78k for the total of the forfeited unpaid delinquent taxes, interest, penalties, and fees. If available to the foreclosing governmental unit, the petition shall include the street address of each parcel of property set forth in the petition. The petition shall seek a judgment in favor of the foreclosing governmental unit for the forfeited unpaid delinquent taxes, interest, penalties, and fees listed against each parcel of property. The petition shall request that a judgment be entered vesting absolute title to each parcel of property in the foreclosing governmental unit, without right of redemption.
(2) If property is redeemed after the petition for foreclosure is filed under this section, the foreclosing governmental unit shall request that the circuit court remove that property from the petition for foreclosure before entry of judgment foreclosing the property under section 78k.
(3) The foreclosing governmental unit may withhold the following property from the petition for foreclosure filed under this section:
(a) Property the title to which is held by minor heirs or persons who are incompetent, persons without means of support, or persons unable to manage their affairs due to age or infirmity, until a guardian is appointed to protect that person's rights and interests.
(b) Property the title to which is held by a person undergoing substantial financial hardship, as determined under a written policy developed and adopted by the foreclosing governmental unit. The foreclosing governmental unit shall make available to the public the written policy adopted under this subdivision. The written policy adopted under this subdivision shall include, but is not limited to, all of the following:
(i) The person requesting that the property be withheld from the petition for foreclosure holds the title to the property.
(ii) The total household resources of the person requesting that the property be withheld from the petition for foreclosure meets the federal poverty income standards as defined and determined annually by the United States office of management and budget or alternative guidelines adopted by the foreclosing governmental unit, provided that the alternative guidelines include all persons who would otherwise meet the federal poverty income standards under this subparagraph. As used in this subparagraph, "total household resources" means that term as defined in section 508 of the income tax act of 1967, 1967 PA 281, MCL 206.508.
(c) Property the title to which is held by a person subject to a delinquent property tax installment payment plan or tax foreclosure avoidance agreement under section 78q.
(4) If a foreclosing governmental unit withholds property from the petition for foreclosure under subsection (3), a taxing unit's lien for taxes due or the foreclosing governmental unit's right to include the property in a subsequent petition for foreclosure is not prejudiced.
(5) The clerk of the circuit court in which the petition is filed shall immediately set the date, time, and place for a hearing on the petition for foreclosure, which hearing shall be held not more than 30 days before the March 1 immediately succeeding the date the petition for foreclosure is filed.
History: Add. 1999, Act 123, Eff. Oct. 1, 1999 ;-- Am. 2001, Act 96, Imd. Eff. July 30, 2001 ;-- Am. 2014, Act 499, Imd. Eff. Jan. 14, 2015
PopularName Notes:
Act 206
Notes of Decisions
In Re Petition by Wayne Cnty. Treasurer, 732 N.W.2d 458 (Mich. 2007).
· cites it 2× “This subsection has since been amended by 2006 PA 611 and now provides: Except as otherwise provided in subsection (5)(c) and (e), fee simple title to property set forth in a petition for foreclosure filed under section 78h on which forfeited delinquent taxes, interest,…”
Rental Props. Owners Ass'n v. Kent Cnty. Treasurer, 308 Mich. App. 498 (Mich. Ct. App. 2014).
“78g; MCL 211.78h. Once title is vested in the *510 foreclosing governmental unit, the state is granted the right of first refusal to purchase the tax-foreclosed property at the greater of the minimum bid or its fair market value.”
in Re Petition of Tuscola Cnty. Treasurer for Foreclosure, 895 N.W.2d 569 (Mich. Ct. App. 2016).
· cites it 2× “78k(5) provides, in part: The circuit court shall enter final judgment on a petition for foreclosure filed under [MCL 211.78h] at any time after the hearing under this section but not later than the March 30 immediately succeeding the hearing with the judgment effective on the…”
Harbor Watch Condo. Ass'n v. Emmet Cnty. Treasurer, 863 N.W.2d 745 (Mich. Ct. App. 2014).
· cites it 2× “MCL 211.78h(l) states as follows: Not later than June 15 in each tax year, the foreclosing governmental unit shall file a single petition with the clerk of the circuit court of that county listing all property forfeited and not redeemed to the county treasurer under section 78g…”
In Re the Wayne Cnty. Treasurer for Foreclosure, 777 N.W.2d 507 (Mich. Ct. App. 2009).
“And in any such foreclosure action, a person claiming an interest in a tax parcel “set forth in the petition for foreclosure” is expressly permitted to “contest the validity or correctness of the forfeited unpaid delinquent taxes” on the ground that the “property was exempt from…”
Fisher v. Moon (In Re Fisher), 355 B.R. 20 (Bankr. W.D. Mich. 2006).
· cites it 2× “MCLA § 211.78h. The Treasurer filed this petition on June 14, 2004.”
Rafaeli LLC v. Oakland Cnty. (Mich. 2020).
· cites it 4× “These include various notices by mail, publication, recordation, and even a personal visit to the property, see MCL 211.78h through MCL 211.78i, as well as a show cause hearing within seven days of the judicial foreclosure hearing, see MCL 211.”
Rafaeli LLC v. Oakland Cnty. (Mich. 2020).
· cites it 4× “These include various notices by mail, publication, recordation, and even a personal visit to the property, see MCL 211.78h through MCL 211.78i, as well as a show cause hearing within seven days of the judicial foreclosure hearing, see MCL 211.”
Midway North LLC v. Wexford Cnty. Treasurer (Mich. Ct. App. 2024).
· cites it 4× “Although the petition for foreclosure is not part of the lower court record in this case, there is no dispute that Wexford filed a petition for foreclosure in the circuit court that identified the 1989 South Mackinaw Trail property as subject to foreclosure pursuant to MCL…”
in Re Petition of Ingham Cnty. Treasurer for Foreclosure (Mich. Ct. App. 2017).
· cites it 3× “MCL 211.78h. The petition must request a judgment for the unpaid taxes, interest, penalties and fees, and must request a judgment vesting absolute title to the property in the FGU without the right of redemption.”
in Re Petition of Ingham Cnty. Treasurer for Foreclosure (Mich. Ct. App. 2017).
· cites it 3× “MCL 211.78h. The petition must request a judgment for the unpaid taxes, interest, penalties and fees, and must request a judgment vesting absolute title to the property in the FGU without the right of redemption.”
— Mich. Comp. Laws § 211.78h(1) — 15 cases
In Re Petition by Wayne Cnty. Treasurer, 732 N.W.2d 458 (Mich. 2007).
“This subsection has since been amended by 2006 PA 611 and now provides: Except as otherwise provided in subsection (5)(c) and (e), fee simple title to property set forth in a petition for foreclosure filed under section 78h on which forfeited delinquent taxes, interest,…”
Midway North LLC v. Wexford Cnty. Treasurer (Mich. Ct. App. 2024).
“Although the petition for foreclosure is not part of the lower court record in this case, there is no dispute that Wexford filed a petition for foreclosure in the circuit court that identified the 1989 South Mackinaw Trail property as subject to foreclosure pursuant to MCL…”
in Re Petition of Ingham Cnty. Treasurer for Foreclosure (Mich. Ct. App. 2017).
“MCL 211.78h. The petition must request a judgment for the unpaid taxes, interest, penalties and fees, and must request a judgment vesting absolute title to the property in the FGU without the right of redemption.”
— Mich. Comp. Laws § 211.78h(2) — 2 cases
Rafaeli LLC v. Oakland Cnty. (Mich. 2020).
“These include various notices by mail, publication, recordation, and even a personal visit to the property, see MCL 211.78h through MCL 211.78i, as well as a show cause hearing within seven days of the judicial foreclosure hearing, see MCL 211.”
Rafaeli LLC v. Oakland Cnty. (Mich. 2020).
“These include various notices by mail, publication, recordation, and even a personal visit to the property, see MCL 211.78h through MCL 211.78i, as well as a show cause hearing within seven days of the judicial foreclosure hearing, see MCL 211.”
— Mich. Comp. Laws § 211.78h(5) — 2 cases
Rafaeli LLC v. Oakland Cnty. (Mich. 2020).
“These include various notices by mail, publication, recordation, and even a personal visit to the property, see MCL 211.78h through MCL 211.78i, as well as a show cause hearing within seven days of the judicial foreclosure hearing, see MCL 211.”
Rafaeli LLC v. Oakland Cnty. (Mich. 2020).
“These include various notices by mail, publication, recordation, and even a personal visit to the property, see MCL 211.78h through MCL 211.78i, as well as a show cause hearing within seven days of the judicial foreclosure hearing, see MCL 211.”
— Mich. Comp. Laws § 211.78h(l) — 1 case
Harbor Watch Condo. Ass'n v. Emmet Cnty. Treasurer, 863 N.W.2d 745 (Mich. Ct. App. 2014).
“MCL 211.78h(l) states as follows: Not later than June 15 in each tax year, the foreclosing governmental unit shall file a single petition with the clerk of the circuit court of that county listing all property forfeited and not redeemed to the county treasurer under section 78g…”
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