The Short Answer
If you are behind on property taxes in Wayne County, you likely have more time and more choices than the notices suggest.
- You still own your home during forfeiture. Under Michigan law, title does not pass to the county until the March 31 after a foreclosure judgment (MCL 211.78g and 211.78k).
- The key deadline is March 31. For most homes with unpaid 2024 taxes, the last day to pay or get into a plan is March 31, 2027.
- Help exists today. Wayne County offers payment plans, a hardship extension, and Pay As You Stay in Detroit and 22 other communities.
- Your equity is protected by law. Since Rafaeli v. Oakland County (2020), a county cannot keep surplus auction money, but you have to file a notarized claim by a strict deadline to get it.
- Selling is an option, not the first one. If keeping the house is not realistic, a sale before the deadline pays the back taxes at closing and leaves the rest of your equity with you.
This guide explains how things generally work. It is not legal or tax advice. Confirm your own dates and amounts with your notices, your county treasurer or a Michigan real estate attorney.
How Michigan Tax Foreclosure Works, Step by Step
Every Michigan county follows the General Property Tax Act, which the Michigan Department of Treasury describes as a three year forfeiture and foreclosure process. In Wayne, Oakland, Macomb and Genesee counties, the county treasurer runs it as the foreclosing governmental unit. For the basics of how bills are set and collected, see our Michigan property tax guide.
Year One: Taxes Become Delinquent
On March 1 of the year after taxes are billed, taxes that are still unpaid are returned as delinquent to the county treasurer (MCL 211.78a). At that point a 4% county administration fee is added, and interest runs at 1% per month, not compounded. From then on, Wayne County says payment can be made at the Wayne County Treasurer's Office, not your local city or township.
Year Two: Forfeiture
If the taxes are still unpaid a year later, the property is forfeited to the county treasurer on March 1 (MCL 211.78g). The treasurer adds a $175 fee and records a certificate of forfeiture with the register of deeds. Extra interest of 1/2% per month is added as well, so Wayne County describes the rate as rising from 1% to 1.5% per month, retroactive to when the taxes first became delinquent.
Forfeiture sounds final, but it is not. The county has no right to possession yet, and you can still redeem or sell.
The Petition, the Hearings and the Judgment
By June 15 of the forfeiture year, the county files one petition in circuit court listing the forfeited properties (MCL 211.78h). Wayne County sends at least ten written notices first, and its timeline shows show cause hearings in January and foreclosure hearings in February. The court enters its judgment no later than March 30 (MCL 211.78k).
The Redemption Deadline: March 31
You can redeem until the March 31 right after the judgment by paying the forfeited taxes, interest, penalties and fees. If you do not, fee simple title vests absolutely in the county, and your redemption rights end. In a contested case, the deadline is 21 days after the judgment instead.
After Foreclosure: The Auction
The state, then the local city or township, then the county get a chance to buy first. Public auctions can run from the third Tuesday in July to the first Tuesday in November (MCL 211.78m). Wayne County holds its auctions in September and October, sells properties as is with no warranties, and gives buyers a quit claim deed. We go deeper on this stage in how to avoid losing your home at a Michigan tax auction.
What the Timeline Looks Like for 2024 Taxes
Here is how the statute dates line up for unpaid 2024 taxes. Your notices are the final word.
| Date | What happens | Law |
|---|---|---|
| March 1, 2025 | Unpaid 2024 taxes go to the county treasurer. 4% fee and 1% monthly interest begin. | MCL 211.78a |
| March 1, 2026 | Property is forfeited. $175 fee added, extra interest begins. | MCL 211.78g |
| By June 15, 2026 | County files its foreclosure petition in circuit court. | MCL 211.78h |
| Early 2027 | Hearings and the foreclosure judgment. | MCL 211.78k |
| March 31, 2027 | Last day to redeem. After this, title vests in the county. | MCL 211.78k |
| July 1, 2027 | Deadline to file a notice of intent to claim surplus proceeds. | MCL 211.78t |
| July to November 2027 | Public auction window. | MCL 211.78m |
Wayne County and Detroit: Help That Exists Today
If you want to keep your home, start here. You can check eligibility and apply online through the Wayne County Treasurer's payment plans page. Our guide to Michigan tax foreclosure payment plans covers how these plans work in general.
Payment Plans
- Stipulated Payment Agreement (REGSPA). A schedule to repay delinquent taxes over time. Wayne County says the plan will avoid foreclosure as long as payments are made on schedule. Interest is 18% per year. The county's 2026 flyer shows the down payment stepping up the later you enroll, from 10% for those who signed up by October 9, 2026, to 20% through November 13, 2026, and up to 60% by March 31, 2027.
- Interest Reduction Plan (IRSPA). Lowers the interest rate from 18% to 6%. You must own and live in the home, have a principal residence exemption on it, and keep paying your current taxes to your local treasurer. State law also allows tax foreclosure avoidance agreements of up to 5 years on a principal residence (MCL 211.78q).
- Veterans and first responders. Wayne County lists plans with no down payment for honorably discharged veterans and for police officers, firefighters and EMS workers who provide proof.
Once you are in a plan, keep every payment on time. State law puts a property back into the next foreclosure petition if a plan is not completed.
The Hardship Extension (DOOE)
The Distressed Owner Occupant Extension is for owners with documented hardship who live in the home and have a recorded deed in their name. It gives more time, but it does not reduce what you owe, and interest keeps running at 1.5% per month. The treasurer decides whether the extension will let you pay the delinquent taxes within twelve months. The application is on the treasurer's hardship extension page. State law allows this kind of relief under a written hardship policy (MCL 211.78h(3)(b)).
Pay As You Stay and HOPE for Detroit Homeowners
Pay As You Stay, or PAYS, can cut a delinquent balance sharply. Under MCL 211.78g(8), the amount owed can be reduced to 10% of the home's taxable value when the back taxes are more than that, with interest, penalties and fees cancelled, plus a further reduction of up to 10% for paying in one lump sum. The City of Detroit says the remaining balance can be paid over up to three years at zero percent interest. That law was amended in July 2026 (2026 Public Act 79), and Detroit and Wayne County announced that the renewal lets PAYS continue.
To qualify, you first need a poverty exemption from your city. In Detroit that is the Homeowners Property Exemption, or HOPE, which must be renewed every year. Detroit sets a HOPE enrollment deadline each year, so check the current deadline on the city's HOPE page and apply early. Once approved, you receive an enrollment letter from the Wayne County Treasurer. Wayne County lists 22 other participating communities on its payment plans page, including Dearborn, Dearborn Heights, Hamtramck, Taylor and Westland. Details are on Detroit's PAYS page.
Other Help Worth Checking
- Poverty exemption. Under MCL 211.7u, a low income owner who lives in the home can apply to the local board of review for a full or partial exemption. It is claimed each year, and the MSU College of Law Tax Clinic notes it cannot be claimed for prior years.
- State Emergency Relief. The Michigan Department of Health and Human Services says its Home Ownership Services may help people at risk of losing their home.
What Happens to Your Equity: Rafaeli and Surplus Claims
Before 2020, counties kept tax auction surpluses, even when the debt was small. That changed on July 17, 2020, when the Michigan Supreme Court decided Rafaeli, LLC v. Oakland County. Rafaeli owed $8.41 in 2011 taxes, which grew to $285.81 with interest, penalties and fees. Oakland County sold the property for $24,500 and kept the difference. The Court held that keeping the surplus was an unconstitutional taking without just compensation.
The Legislature responded with 2020 Public Act 256, which created MCL 211.78t. The money is not automatic. You must claim it:
- By July 1 after the foreclosure takes effect, send Form 5743, Notice of Intention to Claim Interest in Foreclosure Sales Proceeds, to the county. It must be notarized and delivered in person or by certified mail, return receipt requested. In Wayne County it goes to the treasurer at 400 Monroe St., 5th Floor, Detroit, and the form is linked on the treasurer's auctions and claims page.
- By January 31 after the sale, the county sends claimants a notice saying whether there are remaining proceeds.
- Between February 1 and May 15, you file a motion in the circuit court that handled the foreclosure. Michigan Legal Help has a step by step guide, and it says the county has to pay within 21 days if the judge rules in your favor.
Remaining proceeds are what is left after the minimum bid, the county's other foreclosure and sale expenses, and a 5% sale commission. The auction price is whatever bidders offer, so a claim protects part of your equity, but slowly and with paperwork. Older foreclosures had different claim rules, with deadlines in 2024 and 2025 that have now passed. Our article on claiming Michigan tax foreclosure surplus funds has more detail.
Selling a House With Delinquent Taxes or in Forfeiture
If a plan will not work, or the house no longer fits your life, you can sell while the taxes are delinquent or forfeited. You hold title until it vests in the county, so the sale has to close before the redemption deadline.
When a warranty deed is presented for recording, Michigan law requires a certificate from the county treasurer that the taxes for the past five years have been paid (MCL 211.135). So at a normal closing, the title company gets the exact payoff from the county treasurer, pays the back taxes, interest and fees out of the sale proceeds, and pays off your mortgage and any other liens the same way. What is left is yours. In Wayne County, deed certifications are handled at the treasurer's office by appointment.
A few things protect you:
- Start early. The March 31 deadline does not move for a pending sale.
- Close at a licensed Michigan title company that pays the county directly. Be careful with anyone who asks you to sign a deed before closing or offers to pay the taxes in exchange for your home without a written purchase agreement.
- Compare ways to sell. A listing may bring a higher price if there is time. A cash sale can close faster and as is. Our guide to selling a Michigan home with back property taxes walks through both, and our page on selling Michigan tax lien properties covers the cash route.
Behind on your mortgage too? That is a separate process. See how to stop foreclosure in Michigan.
Your Options Compared
| Option | Keeps the home? | What it costs | Watch out for |
|---|---|---|---|
| Pay in full | Yes | The full balance with interest and fees | Interest grows each month, so the amount rises the longer you wait |
| Payment plan (REGSPA, IRSPA) | Yes, if every payment is made | A down payment, then installments. 18% interest, or 6% with IRSPA | Missing payments can put the home back into foreclosure |
| Hardship extension (DOOE) | Yes, if paid within the extension | Full balance, with interest still running | It buys time but does not reduce the debt |
| Poverty exemption and PAYS | Yes | Possibly a much lower balance, paid over up to 3 years at 0% | Income rules, a yearly application, and participating communities |
| Sell before March 31 | No | Taxes and liens paid from the sale at closing | The closing has to happen before title vests in the county |
| Do nothing | No | The home and much of its value | Any surplus must be claimed by July 1 and through the court |
Oakland, Macomb and Genesee County Tax Foreclosure
The state timeline above applies everywhere. What differs is how each county treasurer helps owners who are behind.
Oakland County
Oakland County is where Rafaeli began. Today its treasurer's office says delinquent 2024 and earlier taxes must be paid by March 31, 2027. It offers free, confidential help, personalized repayment plans, and a poverty and hardship exemption under MCL 211.7u for those who qualify. Oakland sells tax foreclosed properties at online auctions. Start with the treasurer's foreclosure prevention assistance page.
Macomb County
The Macomb County Treasurer's Office offers payment plans, a hardship extension request you can file online or on paper, and meetings with a tax consultant. It also points owners to free foreclosure counseling from MSU Extension certified housing counselors. Before foreclosure, Macomb says owners get four first class mailings, two certified mailings and three newspaper notices, and staff visit each property starting in September. See the treasurer's tax foreclosure prevention page and delinquent tax FAQs.
Genesee County
In 2026 the Genesee County Treasurer's Office received a one year, $100,000 grant from the Rocket Community Fund to help owners apply for property tax exemptions and to connect them with foreclosure prevention counseling. In Flint, the city's HOPE exemption is open to homeowners with income at or below 200% of the federal poverty level, through the Flint Assessor's Office. For payment options on delinquent taxes, contact the Genesee County Treasurer directly.
Frequently Asked Questions
Can I sell my house if it has been forfeited to the Wayne County Treasurer?
Yes. Forfeiture does not transfer ownership. A sale that closes before the March 31 redemption deadline, while you still hold title, can pay the back taxes from your proceeds.
What is the deadline to save my house from tax foreclosure?
Generally the March 31 after the foreclosure judgment. For most homes with unpaid 2024 taxes, that is March 31, 2027. Confirm yours with your notices and county treasurer.
Does a payment plan stop the foreclosure?
It can. Wayne County says its stipulated payment agreement avoids foreclosure as long as payments are made on schedule. A plan that is not completed puts the property back into the next petition.
Will I get any money if the county sells my house at auction?
Possibly. Under MCL 211.78t, you must send a notarized Form 5743 by the July 1 after the foreclosure takes effect, then file a motion in circuit court between February 1 and May 15.
Does the poverty exemption erase my back taxes?
Not by itself. It lowers taxes for the year it is granted. But in Detroit and other participating Wayne County communities, approval can qualify you for Pay As You Stay.
Do I need a lawyer?
Many owners set up plans directly with the treasurer. For a surplus claim, a contested foreclosure or a complicated title, a Michigan real estate attorney can help. The State Bar of Michigan runs a lawyer referral service.
If Selling Makes Sense, a No Pressure Option
If selling is the better path for your family, Offer Now Michigan can give you a written cash offer within 24 hours to compare with listing. We are a BBB accredited family company. We buy houses as is, with no repairs or cleaning out, charge no fees or commissions, and pay closing costs. You choose the closing date, and we close at a licensed Michigan title company. If a payment plan or PAYS will let you keep your home, that is usually the better place to start. See how it works: sell your house fast in Detroit, sell a Detroit house with a tax lien, or sell your house fast in Michigan.
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Sources
- Michigan Legislature, General Property Tax Act: MCL 211.78a, MCL 211.78g, MCL 211.78h, MCL 211.78k, MCL 211.78m, MCL 211.78q, MCL 211.78t, MCL 211.7u and MCL 211.135.
- Michigan Department of Treasury, Property Tax Forfeiture and Foreclosure, Taxpayer Resources and Foreclosing Governmental Units.
- Wayne County Treasurer, Payment Plans, Hardship Extension, REGSPA Down Payment Timeline, Property Tax Information, Forfeiture and Foreclosure Timeline, Tax Exemption Programs, Community Partners Assistance, Pay Property Taxes and Auctions and Claims.
- Wayne County Treasurer, Help Is Available as March 31 Deadline Approaches, March 11, 2026.
- City of Detroit, Pay As You Stay, Homeowners Property Exemption (HOPE) and announcement on the resumption of foreclosure prevention, 2026.
- Axios Detroit, Detroit tax relief program returns, August 21, 2026.
- Michigan Supreme Court, Rafaeli, LLC v. Oakland County, Docket No. 156849, decided July 17, 2020, via Justia.
- Michigan Legal Help, How to Ask for Your Leftover Money After a Tax Foreclosure.
- MSU College of Law Tax Clinic, Michigan Property Tax Foreclosure.
- Michigan Department of Health and Human Services, Home Ownership Services.
- Oakland County Treasurer, Property Tax Foreclosure Prevention Assistance.
- Macomb County Treasurer, Tax Foreclosure Prevention and Delinquent Tax FAQs.
- WNEM, Genesee County to receive $100,000 to help property owners, January 28, 2026, and Expanded property tax exemption assistance, March 2, 2026.
- City of Flint, Homeowners Property Exemption (HOPE).
- State Bar of Michigan, Lawyer Referral Service.