MI
Michigan
Michigan now returns surplus equity to former owners after tax foreclosure, but only through a strict two-step process under MCL 211.78t: a notice of intention to claim filed with the county treasurer, followed by a motion in circuit court within a fixed window. Both deadlines are hard.
Terms commonly used in Michigan
These are legally different procedures and are kept separate on purpose. Make sure you are reading the one that matches your sale.
Michigan changed its tax foreclosure law after the Michigan Supreme Court held that keeping a former owner's surplus equity is unconstitutional. Under MCL 211.78t a former owner who wants the remaining proceeds from a tax foreclosure sale must first file a notice of intention to claim with the foreclosing governmental unit, and then file a motion with the circuit court during a defined window. The deadlines are strict and unforgiving.
Who may have a claim
- Owner of record at the time of the tax foreclosure judgment
- Co-owners of record
- Heirs or the estate of a deceased owner
- Holders of recorded interests, in priority order
- A trust or business entity that held title
Priority among claimants may depend on title, recorded liens, court orders, probate and state law. Being listed here does not mean a claim will succeed.
Where the money may be held
- The foreclosing governmental unit, usually the county treasurer
- The circuit court that entered the foreclosure judgment
- The county treasurer's delinquent tax property sales account
Commonly required documents
- Government photo IDCommonly required
- Notice of intention to claim interest in remaining proceeds (state form)Commonly required
- Motion filed in the circuit court foreclosure caseCommonly required
- Deed or title evidence at the time of judgmentCommonly required
- Notarized affidavit of claimCommonly required
- Taxpayer identification informationCommonly required
- Death certificate and probate documentsSituation-dependent
- Recorded lien documentsSituation-dependent
Could an attorney be needed?
Attorney likely advisable
Circumstances where legal help is more often advisable or required
- • The former owner is deceased
- • Probate has not been opened
- • Multiple heirs disagree
- • The claimant is a trust or business entity
- • Competing lienholders filed claims
- • Ownership is disputed
- • There is an assignment or transfer of claim
- • The claim requires a motion or petition
- • A hearing is scheduled
- • Another party objects
- • There are bankruptcy issues
- • There are judgments or unresolved liens
- • The claimant is a minor or incapacitated person
- • The deadline may have expired
- • The claimant lives outside the United States
- • The court requires representation for an entity
- • Local rules require attorney involvement
Dependable Funds Recovery is not a law firm and does not provide legal advice. When legal representation is required or advisable, clients may be referred to an independent licensed attorney.
Deadlines
MCL 211.78t sets two hard deadlines: a notice of intention to claim filed with the foreclosing governmental unit — commonly by July 1 of the year of the sale — and then a motion filed in circuit court in a set window, commonly February 1 through May 15 after the treasurer's notice. Confirm the exact dates with the county treasurer for your specific tax year; missing either step generally ends the claim.
- Trigger date
- The tax foreclosure judgment and the year of the foreclosure sale
- Varies by county or claim type
- No
- Confirmed against an official source
- Yes
- Source last checked
- 2026-08-03
Typical claim complexity
Moderate
Why, specifically:
- • Two-step statutory process with hard deadlines
- • Notice of intention must be filed before the sale-year deadline
- • A circuit court motion is required in a fixed window
- • Missing either deadline forfeits the claim
- • County treasurer practices differ in notice timing
Complexity is shown so you can judge the work involved for yourself. A complex rating does not mean you cannot file on your own.
Official resources
Sources and review record
- Date last reviewed
- 2026-08-03
- Reviewed by
- Johnny — Dependable Funds Recovery
- Claim to remaining proceeds after tax foreclosure — MCL § 211.78t (checked 2026-08-03)
County, court, and trustee procedures may differ from statewide practice. Laws, forms, fees, and deadlines can change without notice.
This page is general information, not legal advice, and is not a substitute for reading the controlling statute, rule, order or official instructions for your case.
Optional
Guided claim checker
Answer a short set of questions about your Michigan situation and we will show you, in plain English, which review steps typically apply. This is general education only — not legal advice, and not a guarantee that funds exist or can be recovered.
Not sure which process applies to your case?
Submitting information does not create an attorney-client relationship, guarantee eligibility, or guarantee recovery. You may be able to pursue a claim directly through the applicable court, county, trustee, or government agency.