FAQ

Delinquent Taxes

Delinquent Taxes

In 1999, a Michigan law, Public Act 123 (MCL 211.78) significantly shortened the time property owners must pay their delinquent taxes before losing their property. Property owners with taxes that are 2 years delinquent may be foreclosed and the property can be sold at a public auction. Not paying taxes will result in higher interest charges and fees. Taxes that are delinquent for more than one year will have a substantially higher interest rate (1.5% per month, as opposed to the first delinquent year at 1%), and will have a state mandated $175 forfeiture fee.

What is a delinquent tax?

If current taxes that were billed by your local treasurer on July 1st and December 1st are left unpaid, they are forwarded as “delinquent” to the Lapeer County Treasurer for collection after March 1st each year.

I did not receive a property tax bill from my local township or city - Will the county waive the interest on my delinquent taxes?

No. The county treasurer is required by law (sec. 211.56 of the general property tax act) to add a 4% administration fee on March 1st - the date taxes are turned over as delinquent - and 1% interest per month from the original due date. There is no provision for waiving these or any other fees.

Can taxes be paid with a personal check?

Yes. We also accept cashier's checks, money orders, credit cards or cash. Please make checks payable to LAPEER COUNTY TREASURER

Click here for payment options

Can I make partial payments?

Yes. Partial payments can be made at any time (a receipt will be mailed back to the address on your check) All statutory fees and interest will still be applied to the unpaid balance.

My property taxes are too high. How can I challenge my taxable value?

Please contact the assessor in the city, township, or village where your property is located.

Do you have an escrow account for your taxes?

Taxes are often left unpaid because mortgage companies miss paying them. Please watch your mortgage statements or call your local township/city treasurer's office to check that your taxes are being paid promptly. Although the mortgage company is responsible for making the payment, it is the property owner's responsibility to see that the taxes are being paid.

I am no longer the owner of this property and I keep getting delinquent notices. How do I get my name removed from the tax bill?

Our office does not have the authority to remove your name from a tax bill. You must visit your local township/city assessor's office within the municipality of where this property is located with proof of sale, deed, or property transfer to have your name removed from the property.

I did not receive my current tax bill. Who do I need to contact, and can you waive penalties and interest?

Your current tax bill is issued by your local township/city treasurer's office. Any questions or concerns regarding your current tax bill payment must be directed to your local treasurer's office. The Treasurer cannot waive any penalties and/or interest. The State Statute, which is mandated by law, states that if you own property you will owe taxes.

What does "forfeiture" mean? Does that mean I lose the property?

The Forfeiture date each year is March 1st – one year after your taxes are turned over as delinquent to the county treasurer. THIS DOES NOT MEAN THAT YOU HAVE LOST YOUR PROPERTY. “Forfeiture”, as defined in the property tax laws, means that your property is being PREPARED for foreclosure on March 31st after the forfeiture date. In other words, you have 2 years to pay your delinquent taxes in order to avoid foreclosure.

What happens on the "forfeiture" date?

The county is required to add a $175 title search fee, $60 for recording fees, plus additional interest is added to your tax bill. You must pay all your delinquent tax bill before March 1st to avoid these charges. After March 1st, the interest rate per month also increases from 1% to 1.5% and is retroactive to the time the taxes were turned over to the County Treasurer as delinquent.

Foreclosure

What happens after my property is foreclosed? How do I get it back?
YOU CANNOT GET YOUR PROPERTY BACK AFTER IT HAS BEEN FORECLOSED. FORECLOSURE IS FINAL. Property that has been foreclosed will be sold at public auction to the highest bidder.
Will I receive any notification before my property is foreclosed?
YES. Five notifications are required by law -- two by 1st Class mail, two by certified mail and the last by personal service. In Lapeer County, we will send an additional 3-5 notices. Plus, names and addresses of delinquent property owners will be published in the newspaper by law. All parties having any recorded interest in the property (lien holders, land contract holders, mortgage holders, etc.) will be notified per statute.
If I refuse to accept the mailed notices, avoid the personal service or transfer ownership of the property, will I avoid foreclosure?
NO. The County Treasurer is only required to make a reasonable effort to notify the person or persons with a legal interest who appear on County records at the time of forfeiture. If you have an unrecorded interest in a property, you can still lose that interest. Newspaper publication will meet the legal requirement for notification.
How can I purchase property that has been foreclosed?
Lapeer County will be offering properties at public auction to the highest bidder. At the first auction, a minimum bid consisting of all delinquent taxes, interest and fees is required. If all parcels are not sold at the first auction, there will be a very low minimum bid required at the 2nd auction. A complete list of the properties, estimated minimum bids, and the auction date can be obtained from the Lapeer County Treasurer or downloaded from the website after June 1.
Can I get a list of foreclosed properties to purchase at your auction?

Yes. The list is available approximately May 1st of each year. If you are looking for MORTGAGE FORECLOSURES, they are NOT conducted by the Lapeer County Treasurer’s Office.

PRE (Homestead Exemption)

Have you ever checked your PRE exemption status?

A Principal Residence Exemption (PRE) exempts a residence from the tax levied by a local school district for school operating purposes up to 18 mills. Section 211.7cc and 211.7dd of the General Property Tax Act, Public Act 206 of 1893, as amended, addresses PRE claims. To qualify for a PRE, a person must be a Michigan resident who owns and occupies the property as a principal residence. The PRE is a separate program from the Homestead Property Tax Credit, which is filed annually with your Michigan Individual Income Tax Return.

How to qualify for PRE?

You must own and occupy the property for which you are applying. This is done at the local assessor’s office. Click here for Form 2368.

Is there a filing deadline to request a PRE?

Yes. On or before June 1st to be applied to the summer billing cycle or on or before November 1st to be applied to the winter billing cycle.

Who should I contact if I received a PRE denial from the Michigan Department of Treasury and want to appeal?

Submit written request for an informal conference to:

Michigan Department of Treasury

Principal Residence Exemption Unit

PO Box 30440

Lansing, MI 48909

Or by e-mail to pre@michigan.gov

Who should I contact if I received a PRE denial from the local unit or the county and want to appeal?

Michigan Tax Tribunal

Principal Residence Exemption Unit

PO Box 30232

Lansing, MI 48909

Petitions can be obtained at www.michigan.gov/taxtrib

Are there other exemptions I may qualify for?

You may qualify for an exemption from property taxes that could reduce or eliminate future taxes. To find out if you qualify for assistance with your property taxes through the Poverty Tax Exemption, make sure to contact your city or township assessor's office.

Training

What is today's date?
October 3, 2022