2025 Senate Bill 423 / 2026 Public Act 79

Property tax: delinquent taxes; sunsets on certain delinquent tax payment reduction and foreclosure avoidance programs; eliminate.

An act to amend 1893 PA 206, entitled “An act to provide for the assessment of rights and interests, including leasehold interests, in property and the levy and collection of taxes on property, and for the collection of taxes levied; making those taxes a lien on the property taxed, establishing and continuing the lien, providing for the sale or forfeiture and conveyance of property delinquent for taxes, and for the inspection and disposition of lands bid off to the state and not redeemed or purchased; to provide for the establishment of a delinquent tax revolving fund and the borrowing of money by counties and the issuance of notes; to define and limit the jurisdiction of the courts in proceedings in connection with property delinquent for taxes; to limit the time within which actions may be brought; to prescribe certain limitations with respect to rates of taxation; to prescribe certain powers and duties of certain officers, departments, agencies, and political subdivisions of this state; to provide for certain reimbursements of certain expenses incurred by units of local government; to provide penalties for the violation of this act; and to repeal acts and parts of acts,” by amending sections 78g and 78q (MCL 211.78g and 211.78q), section 78g as amended by 2020 PA 256 and section 78q as amended by 2020 PA 33.

AI Analysis – Experimental

Senate Bill No. 423 extends and enhances Michigan's property tax relief and foreclosure prevention programs for financially distressed homeowners, providing longer eligibility, expanded payment reduction options, and more flexible installment plans to help residents avoid losing their homes.

Introduced in the Senate

June 12, 2025

Introduced by Sen. Stephanie Chang (D-3) and three co-sponsors

Co-sponsored by Sens. Sylvia Santana (D-2), Mary Cavanagh (D-6) and Erika Geiss (D-1)

Referred to the Committee on Finance, Insurance, and Consumer Protection

Oct. 22, 2025

Reported with substitute S-1

Oct. 23, 2025

Referred to the Committee of the Whole

Oct. 28, 2025

Reported with substitute S-1

Substitute S-1 concurred in by voice vote

Oct. 29, 2025

Passed in the Senate 34 to 1 (details)

Received in the House

Oct. 29, 2025

Referred to the Committee on Government Operations

July 2, 2026

Discharged from committee

July 3, 2026

Passed in the House 106 to 2 (details)

Motion to give immediate effect by Rep. Bryan Posthumus (R-90)

The motion prevailed by voice vote

Received in the Senate

July 3, 2026

Motion to give immediate effect by Sen. Sam Singh (D-28)

The motion prevailed by voice vote

Signed by Gov. Gretchen Whitmer

July 27, 2026