# Michigan SB 0423: 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

Michigan SB 0423, 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, is a 2025-2026 Regular Session Senate bill sponsored by Stephanie Chang (Democratic); status signed, last action 2026-07-29 (ASSIGNED PA 0079'26 WITH IMMEDIATE EFFECT); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/MI-SB0423-2025-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Michigan SB 0423
- State: Michigan
- Session: 2025-2026 Regular Session
- Title: 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
- Status: signed
- Chamber: Senate
- Introduced: 2025-06-12
- Last action: 2026-07-29, ASSIGNED PA 0079'26 WITH IMMEDIATE EFFECT
- Sponsor: Stephanie Chang (Democratic)
- Cosponsors: 3
- Subjects: Property tax: delinquent taxes, Law: sunset
- Touches household money: yes
- Roll calls: 2 (140 yes, 3 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Foreclosure avoidance agreements remain available for homeowners: benefit, medium. 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…
- Permanent overdue property tax relief for homeowners: benefit, medium. 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…

## Sponsors and cosponsors

- Sponsor: Stephanie Chang (Democratic), Senate
- Cosponsor: Erika Geiss (Democratic), Senate
- Cosponsor: Mary Cavanagh (Democratic), Senate
- Cosponsor: Sylvia A. Santana (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-07-03 | House | passed; given immediate effect | pass | 106 | 2 | 2 |
| 2025-10-29 | Senate | PASSED | pass | 34 | 1 | 2 |

## Actions (27)

- 2026-07-29: ASSIGNED PA 0079'26 WITH IMMEDIATE EFFECT (Senate)
- 2026-07-29: FILED WITH SECRETARY OF STATE 7/27/2026 11:58 AM (Senate)
- 2026-07-29: APPROVED BY GOVERNOR 7/21/2026 1:20 PM (Senate)
- 2026-07-15: PRESENTED TO GOVERNOR 7/14/2026 11:00 AM (Senate)
- 2026-07-03: ORDERED ENROLLED (Senate)
- 2026-07-03: FULL TITLE AGREED TO (Senate)
- 2026-07-03: GIVEN IMMEDIATE EFFECT (Senate)
- 2026-07-03: returned to Senate (House)
- 2026-07-03: inserted full title (House)
- 2026-07-03: passed; given immediate effect Roll Call #291 Yeas 106 Nays 2 Excused 0 Not Voting 2 (House)
- 2026-07-03: read a third time (House)
- 2026-07-02: placed on third reading (House)
- 2026-07-02: read a second time (House)
- 2026-07-02: placed on second reading (House)
- 2026-07-02: motion to discharge committee approved (House)
- 2026-07-02: rule suspended (House)
- 2025-10-29: referred to Committee on Government Operations (House)
- 2025-10-29: read a first time (House)
- 2025-10-29: received on 10/29/2025 (House)
- 2025-10-29: PASSED ROLL CALL # 287 YEAS 34 NAYS 1 EXCUSED 2 NOT VOTING 0 (Senate)
- 2025-10-28: PLACED ON ORDER OF THIRD READING WITH SUBSTITUTE (S-1) (Senate)
- 2025-10-28: SUBSTITUTE (S-1) CONCURRED IN (Senate)
- 2025-10-28: REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH SUBSTITUTE (S-1) (Senate)
- 2025-10-23: REFERRED TO COMMITTEE OF THE WHOLE WITH SUBSTITUTE (S-1) (Senate)
- 2025-10-23: REPORTED FAVORABLY WITH SUBSTITUTE (S-1) 10/22/2025 (Senate)
- 2025-06-12: REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION (Senate)
- 2025-06-12: INTRODUCED BY SENATOR STEPHANIE CHANG (Senate)

## Bill text

- Public Act, 2026-07-27: [PDF](https://www.legislature.mi.gov/documents/2025-2026/publicact/pdf/2026-PA-0079.pdf)
- As Passed by the House, 2026-07-03: [PDF](https://www.legislature.mi.gov/documents/2025-2026/billengrossed/Senate/pdf/2025-SEBH-0423.pdf)
- As Passed by the Senate, 2025-10-29: [PDF](https://www.legislature.mi.gov/documents/2025-2026/billengrossed/Senate/pdf/2025-SEBS-0423.pdf)
- Introduced, 2025-06-12: [PDF](https://www.legislature.mi.gov/documents/2025-2026/billintroduced/Senate/pdf/2025-SIB-0423.pdf)

## Related bills

- SB 0102: Counties: employees and officers; request for transcript and abstract of paper or record; modify. Amends sec. 1 of 1895 PA 161 (MCL 48.101). Last Action: ASSIG… (signed)
- HB 6007: Food: service establishments; delegation of certain duties and exemption of certain persons from licensure; modify. Amends secs. 3105, 3113, 3129, 3139, 4101,… (passed house)
- HB 5485: Natural resources: inland lakes; dam safety regulations; provide for. Amends secs. 31502, 31503, 31504, 31505, 31506, 31507, 31508, 31509, 31510, 31511, 31513,… (passed senate)
- HB 4599: Crimes: organized; certain definitions related to gift card fraud; provide for. Amends 2012 PA 455 (MCL 752.1081 - 752.1087) by adding sec. 3a. TIE BAR WITH: H… (signed)
- HB 5120: Civil procedure: service of process; cost for service of process for personal protection orders; eliminate. Amends secs. 2559 & 2950 of 1961 PA 236 (MCL 600.25… (passed house)
- SB 0373: Housing: landlord and tenants; limitations on fees charged to tenants; provide for. Amends sec. 3 of 1978 PA 454 (MCL 554.633). Last Action: ASSIGNED PA 0103'2… (signed)

## Sources
- [Public Act (PDF)](https://www.legislature.mi.gov/documents/2025-2026/publicact/pdf/2026-PA-0079.pdf)
- [As Passed by the House (PDF)](https://www.legislature.mi.gov/documents/2025-2026/billengrossed/Senate/pdf/2025-SEBH-0423.pdf)
- [As Passed by the Senate (PDF)](https://www.legislature.mi.gov/documents/2025-2026/billengrossed/Senate/pdf/2025-SEBS-0423.pdf)
- [Introduced (PDF)](https://www.legislature.mi.gov/documents/2025-2026/billintroduced/Senate/pdf/2025-SIB-0423.pdf)

## Related
- [SB 0102: Counties: employees and officers; request for transcript and abstract of paper…](https://policyrisk.com/state-bill/MI-SB0102-2025-2026)
- [HB 6007: Food: service establishments; delegation of certain duties and exemption of cer…](https://policyrisk.com/state-bill/MI-HB6007-2025-2026)
- [HB 5485: Natural resources: inland lakes; dam safety regulations; provide for. Amends se…](https://policyrisk.com/state-bill/MI-HB5485-2025-2026)
- [HB 4599: Crimes: organized; certain definitions related to gift card fraud; provide for.…](https://policyrisk.com/state-bill/MI-HB4599-2025-2026)
- [HB 5120: Civil procedure: service of process; cost for service of process for personal p…](https://policyrisk.com/state-bill/MI-HB5120-2025-2026)
- [SB 0373: Housing: landlord and tenants; limitations on fees charged to tenants; provide…](https://policyrisk.com/state-bill/MI-SB0373-2025-2026)
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Source: PRIA, https://policyrisk.com/state-bill/MI-SB0423-2025-2026 (as of 2026-11-01).