Michigan Tag

Michigan Supreme Court Rules That Surplus Proceeds From The Tax-Foreclosure Sale of a Property Must Be Returned To Former Property Owners

On July 17, 2020, the Michigan Supreme Court issued an unanimous[1] decision, finding that the retention of surplus proceeds from a tax-foreclosure sale under the General Property Tax Act (“GPTA”) is an unconstitutional taking without just compensation under Article 10, § 2 of Michigan’s Constitution of 1963. Before the decision