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HB 4410

Property tax: delinquent taxes; definition of abandoned property; modify. Amends sec. 2 of 1999 PA 132 (MCL 211.962).

2025-2026 Regular Session Introduced by Brad Slagh

The bill narrows and clarifies how a tax-delinquent property is deemed abandoned, including structure condition, openness to trespass or government-secured status, and formal findi

bill electronically reproduced 04/30/2025
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Bill Summary · HB 4410

Summary — HB 4410 (Introduced April 30, 2025)

Title: Property tax: delinquent taxes; definition of abandoned property; modify. Amends sec. 2 of 1999 PA 132 (MCL 211.962).

Sponsor: Rep. Bradley Slagh
Status (as of 04/30/2025): Introduced and read first time; referred to Committee on Government Operations. Bill electronically reproduced 04/30/2025.

Purpose / Intent

HB 4410 amends the definitional section (section 2) of the "Certification of Abandoned Property for Accelerated Forfeiture Act" (1999 PA 132). The bill clarifies and narrows statutory definitions used to identify, certify, and accelerate forfeiture of tax-delinquent property alleged to be abandoned. Because these definitions determine which properties qualify for the accelerated forfeiture process, the change aims to make the statutory criteria and administrative responsibilities clearer for local governments and property record holders.

Key provisions (definition changes)

The bill revises or restates these defined terms in MCL 211.962:

  • Abandoned property
    • Defined as tax-delinquent property that:
    • contains a structure that is vacant or dilapidated, and
    • is either open to entrance/trespass or has been secured by a local unit of government to prevent unauthorized entrance/trespass, and
    • has been determined to be abandoned under section 4 of the Act.
  • Certified abandoned property
    • Abandoned property that a local unit of government has certified as abandoned under section 6.
  • Declaration of accelerated forfeiture of abandoned property
    • The resolution adopted by a local unit of government under section 3 to initiate accelerated forfeiture.
  • General property tax act
    • References the existing general property tax act (1893 PA 206, MCL 211.1 to 211.157).
  • Legal interest
    • Defined to mean a person holding a title interest in the property or a mortgage holder, as those interests appear on the records of the county treasurer where the property is located or the records of the assessor of the local unit where the property is located.
  • Local unit of government
    • Defined as a city, village, or township.
  • Tax delinquent property
    • Defined as property whose taxes have been returned as delinquent under the general property tax act.

Who is affected

  • Local units of government (cities, villages, townships): responsible for determining abandonment, securing properties, adopting declarations/resolutions, and certifying abandoned properties for accelerated forfeiture.
  • Property owners and mortgage holders: those with title or mortgage interests recorded with county treasurers or local assessors; their interests are explicitly recognized as “legal interest” for notice/recording purposes.
  • County treasurers and local assessors: their records are the operative source for identifying legal interest.
  • Occupants/neighborhoods: properties meeting the criteria may be subject to accelerated forfeiture processes intended to address vacant, dilapidated, or trespass-prone structures.

Practical impact and implications

  • Clarifies qualifying conditions for "abandoned" status (structure condition + openness to trespass or local-unit securing action + formal finding under section 4), which may make local determinations more uniform and defensible.
  • Explicitly recognizes local-unit securing of properties as a factor that can qualify a property as abandoned.
  • Ties the identification of mortgage holders and title interests to specific public records (county treasurer or local assessor), affecting how notice and outreach may be done.
  • Defines "local unit" narrowly (city, village, township), which may exclude counties from certain certification/forfeiture roles under this Act unless authorized elsewhere.

Procedural / timeline notes

  • This bill solely amends the definitions in section 2 of the Act; it does not, on its face, change the procedural sections (sections 3, 4, 6, etc.) but may affect how those provisions are applied.
  • Introduced 03/11/2025 (filed) and formally reproduced/introduced in the House 04/30/2025; currently referred to the House Committee on Government Operations for consideration.

If enacted, the bill would take effect as an amendment to 1999 PA 132 and guide future determinations and certifications of abandoned, tax-delinquent properties under that Act.

Compiled from official sources — confirm details with the bill’s official record.

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