Office of the Bay County Treasurer

Shawna S. Walraven, Treasurer

Bay County Building
515 Center Avenue, Suite 602
Bay City, Michigan 48708-5122
Voice: (989) 895-4285
Fax: (989) 895-4082

Property Tax Process

Real property taxes are billed twice a year by the township or city treasurer in July and December. Current local tax information is available through the BS&A Online search portal or your local treasurer's office. If property taxes are not paid to the city or township treasurer by February 28, taxes are transferred to the County Treasurer for collection. The delinquent tax collection process is governed by MCL 211.78.

Delinquent Property Tax Timeline

Year One Delinquent

March 1 - unpaid taxes are turned over to the County Treasurer for collection.

  • 4% administrative fee added
  • Interest accrues at 12% per year

October 1 - $15 fee added

Year Two Delinquent

January - Notification is mailed

March 1 - Property forfeits to County Treasurer and a lien is recorded

  • Minimum $235 in fees added
  • Interest rate increased to 18% per year, retroactive to March 1 of the previous year

June - Foreclosure petition filed in circuit court.

August 1 - $45 visit fee added

Between June 1 and December 31 -

  • Title research to identify owners and lien holders, who are notified by certified and first class mail
  • Personal visit made to property
  • Foreclosure list published in local newspaper if not paid by December 1. $50 fee added.

Year Three Delinquent

February - Show Cause Hearing is held

  • Taxpayers facing foreclosure have a chance to speak with the County Treasurer and explain why they should not be foreclosed

February - Court hearing held and judge signs foreclosure order

March 31 - Redemption rights expire if taxes are not paid. Ownership transfers to the County Treasurer

August - Property sold at public auction. Prior owner does not receive any proceeds