Treasurer

Allegan County Treasurer
County Courthouse
113 Chestnut St.
P.O. Box 259
Allegan, MI 49010
Phone:(269) 673-0260
Fax: (269) 673-6094
Email Us

HOURS: 8:00am - 5:00pm
Monday through Friday,
except holidays

Living

Tax Forfeiture Timeline

Foreclosure and Redemption Procedures

Below is a general time-line of property tax collection pursuant to the General Property Tax Act, as amended, describing the major elements and deadlines.

1st YEAR
July 1	Summer taxes are billed Due by September 14, except cities. They can vary. Sept. 15 - 1% interest is added (cities are according to their charter)
Dec 1	Winter taxes are billed Due by February 14 February 15 - 3% penalty can be added Property taxes are billed at the local unit of government (township/city/village). Each unit may have different collection schedules. Pursuant to P.A. 641 of 2002, a treasurer is required to be in his office from 9am to 5 pm to collect taxes on the last day of February and one business day between December 25 and January 1. In addition, they may choose to hold hours on any other day.
2nd YEAR
March 1	Unpaid taxes are turned over to the County Treasurer for collection. 4% Administration Fee & interest at 1% per month are added.
June 1	First Delinquent Tax Notice is mailed (first class mail)
Sept 1	Second Delinquent Tax Notice is mailed (first class mail)
Oct 1	$15.00 parcel fee is added
3rd YEAR
Feb 1	Third Notice is mailed by certified mail May also publish notice with addresses
March 1	Property is FORFEITED to County Treasurer Adds $175.00 fee Interest increases to 1.5% per month retroactive to March 1 of previous year. Taxpayer has one year to redeem property from foreclosure.
by Apr 15	A Forfeiture Certificate is put on record at the County Register of Deeds.
June 15	County Treasurer files a Petition for Foreclosure with Circuit Court.
by Dec 15	Personal Visit is made to each property to serve notice on occupant Fourth Notice (Final Notice) is mailed by certified mail Notice by publication (with names) in a county newspaper
4th YEAR
Jan - Feb	Show Cause Hearing with County Treasurer to allow certain limited challenges to the property tax and pending foreclosure.
Feb - Mar 1	Foreclosure Hearing at Circuit Court. Limited challenges to taxes are allowed. Persons desiring to contest foreclosure shall file written objections with Circuit Court and also serve those objections on the County Treasurer.
Mar 1 - Mar 10	Circuit Court enters Judgment of Foreclosure quieting title and requiring payment of property taxes, fees, penalties and interest by March 31. *
Mar 31	All Redemption Rights Expire Clear title to the foreclosed property vests in the County.
July - 3rd Tues Nov - 3rd Tues	County must have at least two (2) Public Auctions between these dates 1st Sale - requires a minimum bid. 2nd Sale - those not sold at 1st sale will be offered for sale with no minimum bid - may have a starting bid Notice of each auction will be published in an Allegan County newspaper 30 days prior to sale.
December	Any unsold property is transferred to the city, village, or township. Unsold property not sold or transferred is retained by the county.

* The owner of interest in a property who claims that he did not receive notice required under this act has 2 years from the date of Judgment to file for monetary damages with the Michigan Court of Claims. Ownership of the property does not transfer back to the pre-foreclosure owner.

FORECLOSURE IS FINAL

Allegan County