MichiganSB 04232025-2026 Regular SessionSenateWALLET

Property tax: delinquent taxes; sunsets on certain delinquent tax payment reduction and foreclosure avoidance programs; eliminate. Amends sec. 78g & 78q of 1893 PA 206 (MCL 211.78g & 211.78q). Last Action: ASSIGNED PA 0079'26 WITH IMMEDIATE EFFECT

Sponsored By: Stephanie Chang (Democratic)

Signed by Governor

Property tax: delinquent taxesLaw: sunset

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 2 benefits, 0 costs, 0 mixed.

Foreclosure avoidance agreements remain available for homeowners

Effective immediately, the law removes the June 30, 2026 deadline for Michigan county treasurers to make tax foreclosure avoidance agreements. Treasurers can continue offering these agreements for eligible residential property returned as delinquent or forfeited to the county treasurer. Owners must make an initial payment toward overdue taxes, with the amount set by the treasurer. An agreement is not guaranteed.

Permanent overdue property tax relief for homeowners

Effective immediately, the law removes the July 1, 2025 cutoff for Michigan's overdue property-tax payment reductions. Relief remains optional and requires local participation. Unpaid delinquent taxes must exceed 10% of the property's prior-year taxable value. One option limits the amount due to 10% of taxable value; it requires a section 7u exemption and no previous reduction. Relief can also cancel specified charges, interest, penalties, and fees. An additional discount can reach 10% of unpaid delinquent taxes for a lump-sum payment made by the local deadline. The reduced balance must be payable within 3 years. In counties above 1,500,000 residents, cities, townships, and villages participate unless they give written notice declining within 21 days. Elsewhere, participation requires a governing-body resolution and written notice within 21 days.

Sponsors & Cosponsors

Sponsor

  • Stephanie Chang

    Democratic • Senate

Cosponsors

  • Erika Geiss

    Democratic • Senate

  • Mary Cavanagh

    Democratic • Senate

  • Sylvia A. Santana

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 140 • No: 3

House vote • 7/3/2026

passed; given immediate effect

Yes: 106 • No: 2 • Other: 2

Senate vote • 10/29/2025

PASSED

Yes: 34 • No: 1 • Other: 2

Actions Timeline

  1. ASSIGNED PA 0079'26 WITH IMMEDIATE EFFECT

    7/29/2026Senate
  2. FILED WITH SECRETARY OF STATE 7/27/2026 11:58 AM

    7/29/2026Senate
  3. APPROVED BY GOVERNOR 7/21/2026 1:20 PM

    7/29/2026Senate
  4. PRESENTED TO GOVERNOR 7/14/2026 11:00 AM

    7/15/2026Senate
  5. ORDERED ENROLLED

    7/3/2026Senate
  6. FULL TITLE AGREED TO

    7/3/2026Senate
  7. GIVEN IMMEDIATE EFFECT

    7/3/2026Senate
  8. returned to Senate

    7/3/2026House
  9. inserted full title

    7/3/2026House
  10. passed; given immediate effect Roll Call #291 Yeas 106 Nays 2 Excused 0 Not Voting 2

    7/3/2026House
  11. read a third time

    7/3/2026House
  12. placed on third reading

    7/2/2026House
  13. read a second time

    7/2/2026House
  14. placed on second reading

    7/2/2026House
  15. motion to discharge committee approved

    7/2/2026House
  16. rule suspended

    7/2/2026House
  17. referred to Committee on Government Operations

    10/29/2025House
  18. read a first time

    10/29/2025House
  19. received on 10/29/2025

    10/29/2025House
  20. PASSED ROLL CALL # 287 YEAS 34 NAYS 1 EXCUSED 2 NOT VOTING 0

    10/29/2025Senate
  21. PLACED ON ORDER OF THIRD READING WITH SUBSTITUTE (S-1)

    10/28/2025Senate
  22. SUBSTITUTE (S-1) CONCURRED IN

    10/28/2025Senate
  23. REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH SUBSTITUTE (S-1)

    10/28/2025Senate
  24. REFERRED TO COMMITTEE OF THE WHOLE WITH SUBSTITUTE (S-1)

    10/23/2025Senate
  25. REPORTED FAVORABLY WITH SUBSTITUTE (S-1) 10/22/2025

    10/23/2025Senate

Bill Text

  • Public Act

    7/27/2026

  • As Passed by the House

    7/3/2026

  • As Passed by the Senate

    10/29/2025

  • Introduced

    6/12/2025

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