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Ingham County, MI

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Ingham County, Michigan — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → michigan. This page covers how Ingham County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

  • County seat: Mason
  • Population: ~284,907
  • Recording unit: county (Clerk and Register of Deeds is a combined office held by Barb Byrum)
  • FIPS: 26065
  • Parent legal framework: michigan — Michigan is a tax-deed, judicial in-rem foreclosure state under the General Property Tax Act (GPTA, 1893 PA 206, MCL 211.78 series). The county treasurer is the Foreclosing Governmental Unit (“FGU”); Ingham County is a self-foreclosing county — the Ingham County Treasurer (Alan Fox), not the State/DNR, forecloses and sells. Title vests by judgment of foreclosure in the 30th Judicial Circuit Court (Ingham County Circuit Court); there is no post-judgment redemption after March 31 and no tax-lien certificates. All statutory framework is inherited from michigan; the sections below are the local operational layer only. Source: https://tr.ingham.org/departments_and_officials/treasurer/forfeiture___foreclosure.php
  • Notable — landmark Ingham case: yono-v-county-of-ingham (Mich Sup Ct, Docket 166791, decided July 16, 2025) arose from Ingham County’s own land-bank pipeline: the Treasurer foreclosed, the parcel failed to sell at the public auction, and the Treasurer deeded it to the Ingham County Land Bank for $1. The Michigan Supreme Court held that because the property did not sell at a GPTA-compliant public auction, there were no surplus proceeds and therefore no compensable taking under rafaeli-v-oakland-county-2020 — reversing a Court of Appeals decision that had found a taking. This directly affects former owners of unsold Ingham parcels (see C3, C10).

C1. Local Tax Sale

C2. Local Redemption → framework: right-of-redemption

  • Where/how to redeem locally: Pay all delinquent taxes, interest, penalties, and fees (including the $175 forfeiture fee and 1/2%/month forfeiture interest) to the Ingham County Treasurer’s Office — 341 S. Jefferson, P.O. Box 215, Mason, MI 48854 (main), or the Veterans Memorial Courthouse branch at 313 W. Kalamazoo, Lansing, MI 48933 — on or before the March 31 deadline. Source: https://tr.ingham.org/departments_and_officials/treasurer/
  • Deadline: Inherited from state law — real property taxes unpaid as of March 31 in the third year of delinquency are foreclosed (e.g., 2023 taxes are foreclosed if unpaid by March 31, 2026). After that date the judgment is final, redemption rights are extinguished, and fee-simple title vests absolutely in the FGU (MCL 211.78k). No post-auction redemption exists for tax deeds. The Treasurer describes a roughly 25-month delinquency-to-foreclosure window (delinquent Mar 1 → forfeiture/lien Mar 1 of year 2 → foreclosure Mar 31 of year 3). Source: https://tr.ingham.org/departments_and_officials/treasurer/forfeiture___foreclosure.php
  • Local fees: Statutory add-ons per MCL 211.78g ($175 forfeiture fee + 1/2%/month). Discrete Ingham County administrative cost itemization beyond state mandates → needs_verification.
  • Redemption contact: Ingham County Treasurer — (517) 676-7220 (main); Treasurer Alan Fox, AFox@ingham.org, (517) 676-7233 (cited for the surplus-proceeds process). Fax (517) 676-7242. Hours M–F 8:00 a.m.–5:00 p.m. Source: https://tr.ingham.org/departments_and_officials/treasurer/
  • Deviations from state default: None identified — Ingham follows the GPTA March 31 cutoff with no post-auction redemption for tax deeds.

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

Business-critical module. Ingham County administers the standard Michigan MCL 211.78t two-step “remaining proceeds” process for properties that sell at auction for more than the amount owed. Unlike many mid-Michigan counties, Ingham is not a member of the Fox v. Saginaw County class settlement (the 28-county 2013–2020 settlement at surplusproceedssettlement.com does not list Ingham). For pre-2020 Ingham foreclosures, the Treasurer (Alan Fox) has publicly stated the county “retained enough funds to cover all claims” and directed former owners to the 78t/5743 process.

Step 1 — Notice of Intention (Form 5743)

Step 2 — Circuit Court Motion (SCAO Form CC 540)

  • Form: Michigan SCAO Form CC 540 — “Motion to Claim Remaining Proceeds From Tax Foreclosure Sale” (sales on/after July 18, 2020). The Treasurer’s instructions state CC 540 is “for use by a claimant ONLY AFTER the Foreclosing Governmental Unit has responded to their 5743 Form with a 5744 Form.” Ingham therefore does send Form 5744 (“Notice to Claimant to File Motion”) as the trigger for Step 2 — a notable local clarity that some counties lack.
  • Where to file: in the 30th Judicial Circuit Court (Ingham County Circuit Court), in the same in-rem foreclosure proceeding in which the judgment of foreclosure was entered (MCL 211.78t(4)).
  • Deadline: February 1 through May 15 of the year following the sale (MCL 211.78t(4); confirmed current per barry-county-treasurer-foreclosure-2024; older “October 1” secondary sources are stale — see michigan).
  • The county hosts the CC 540 motion form directly. Source: https://tr.ingham.org/departments_and_officials/treasurer/tax_forms___information.php

Unsold parcels — no surplus (Yono)

  • Where an Ingham parcel fails to sell at the public auction and is deeded to the Ingham County Land Bank for nominal consideration, yono-v-county-of-ingham (Mich 2025) holds there are no surplus proceeds and no compensable taking — the former owner is not entitled to 78t remaining proceeds or inverse- condemnation compensation in that no-sale scenario. (Contrast: where a local unit takes a parcel via right of first refusal at minimum bid with no auction, see jackson-v-southfield-2025 and michigan.)

Unclaimed Surplus

  • No dedicated public list of unclaimed remaining proceeds was located on Ingham County’s official website at verification → needs_verification.
  • Under MCL 211.78t(2), failure to timely file Form 5743 forfeits the claim and the FGU retains the proceeds.

▸ For Investors / Operators — Ingham runs a county-operated live auction at the Lansing Center (not tax-sale.info), so registration, deposit, and buyer’s-premium terms come from the Treasurer’s own Auction Rules — confirm them before committing capital. Surplus is adjudicated in the 30th Circuit Court via MCL 211.78t; for the path to marketable title see michigan §5b (quiet title commonly required despite MCL 211.78k(6) finality) and §7b for surviving liens (Part 201 environmental super-lien, IRS 120-day § 7425, HOA covenant-duty survival). Note the heavy land-bank pipeline here — many unsold parcels route to the Ingham County Land Bank.

▸ For Former Owners — If an Ingham tax-foreclosure auction sells your former property for more than the taxes, interest, penalties, and fees, the remaining proceeds belong to you under rafaeli-v-oakland-county-2020 and MCL 211.78t. File a notarized Form 5743 with the Ingham County Treasurer by July 1 of the foreclosure year (certified mail or personal service); after the Treasurer returns a Form 5744, file Form CC 540 in the 30th Circuit Court during the February 1–May 15 window. Missing either deadline precludes recovery. Caution: per yono-v-county-of-ingham, if your property did not sell at auction and went to the Land Bank, there are no surplus proceeds to claim.

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Treasurer / Tax Collector (FGU)Alan Fox, Ingham County Treasurer341 S. Jefferson, P.O. Box 215, Mason, MI 48854 (also Veterans Memorial Courthouse, 313 W. Kalamazoo, Lansing 48933)(517) 676-7220 · Fax (517) 676-7242 · AFox@ingham.org · (517) 676-7233 (surplus) · M–F 8:00 a.m.–5:00 p.m.https://tr.ingham.org/departments_and_officials/treasurer/
County Clerk (court records)Barb Byrum, Clerk/Register of DeedsMason Courthouse, 341 S. Jefferson, Mason, MI 48854; branch at Veterans Memorial Courthouse, 313 W. Kalamazoo, Lansing 48933(517) 676-7201https://clerk.ingham.org/departments_and_officials/county_clerk/
Register of Deeds (deeds, mortgages, sheriff’s deeds)Barb Byrum (combined Clerk/Register)341 S. Jefferson St., 2nd Floor, Mason, MI 48854; mail PO Box 195, Mason 48854(517) 676-7216 · M–F 8:00 a.m.–5:00 p.m.https://rd.ingham.org/departments_and_officials/register_of_deeds/
Circuit Court — 30th Judicial (in-rem foreclosure; 78t motions)30th Judicial Circuit CourtVeterans Memorial Courthouse, 313 W. Kalamazoo St., Lansing, MI 48933; also 315 S. Jefferson, 3rd Fl., Mason 48854(517) 483-6500https://cc.ingham.org/courts_and_sheriff/circuit_court/
Sheriff (mortgage foreclosure sales)Scott Wriggelsworth, Ingham County Sheriff — Civil DivisionCivil Division: 700 N. Cedar St., Mason, MI 48854(877) 200-1659 (Civil, by appt.) · (517) 676-2431 (main)https://sh.ingham.org/courts_and_sheriff/sheriffs_office/civil_division.php
Land BankIngham County Land Bank Fast Track Authority3024 Turner Street, Lansing, MI 48906(517) 267-5221https://inghamlandbank.org/about

Notes:

  • Combined Clerk/Register of Deeds: In Ingham County the County Clerk and Register of Deeds is one elected office (Barb Byrum); the Register records deeds, mortgages, liens, and sheriff’s deeds, and the Clerk maintains circuit-court records.
  • Tax-sale FGU: Ingham County Treasurer (not the Sheriff or State/DNR).
  • Sheriff’s role (mortgage): The Sheriff’s Civil Division conducts foreclosure-by-advertisement sheriff’s sales — held normally every Thursday, registration 10:00–10:15 a.m., auction at 10:15 a.m., at the Ingham County Circuit Court, 303 W. Kalamazoo St., Lansing (3rd-floor vestibule). Winning bidders deliver two cashier’s checks by noon the same day (minimum bid payable to the bank; any overbid payable to the Ingham County Sheriff’s Office) to the Civil Division at 700 N. Cedar St., Mason. Sales are “AS IS, WHERE IS.” Properties are advertised in the Ingham County Legal News. Source: https://sh.ingham.org/courts_and_sheriff/sheriffs_office/civil_division.php
  • Land Bank’s role: The Ingham County Land Bank Fast Track Authority “receives whatever property is left over from the Ingham County Treasurer’s annual tax foreclosure process” and returns it to productive use (rehab, demolition, new construction, gardens). Its central role in yono-v-county-of-ingham makes the no-sale/land-bank-transfer scenario locally significant (see C3, C10). Source: https://inghamlandbank.org/about
  • Address note: the Sheriff’s main office is variously listed at 630 N. Cedar (third-party directory) and 700 N. Cedar (Civil Division page); the Civil Division authoritative address is 700 N. Cedar St., Mason → minor needs_verification.

C5. Local Procedure Notes

  • County-run live auction (not tax-sale.info): Ingham is among the Michigan self-foreclosing counties that run their own in-person auction (Lansing Center) rather than the online tax-sale.info platform — a meaningful operational difference from peers like Genesee, Oakland, and Wayne. Bidders must read the Treasurer’s Auction Rules and Regulations; bidding “constitutes a legal agreement.” Source: https://tr.ingham.org/departments_and_officials/treasurer/auctions.php
  • Two-auction cycle: Ingham typically holds a summer auction (Aug 26, 2026) and a fall re-offer auction in the same year.
  • Form 5744 trigger confirmed: Unlike counties where the Step-2 trigger is unclear, Ingham’s instructions expressly state CC 540 is filed only after the Treasurer responds to Form 5743 with a Form 5744 — claimants should watch for the 5744. Source: https://tr.ingham.org/departments_and_officials/treasurer/tax_forms___information.php
  • Right of first refusal: Before any parcel reaches public auction, the State, then city/village/township, then the county may purchase at the greater of fair market value or minimum bid (MCL 211.78m(1)). Where a unit exercises ROFR at minimum bid with no public auction, MCL 211.78t does not supply the surplus remedy — see jackson-v-southfield-2025 and michigan.
  • Unsold-parcel rule (Yono): Where a parcel does sell, surplus follows 78t; where it fails to sell and is deeded to the Land Bank, yono-v-county-of-ingham holds there is no taking and no surplus.
  • No upset bid / no judicial confirmation of the tax-auction sale. Finality comes from the March 31 redemption cutoff; no post-sale redemption.

C6. Records Access

ResourceURL
Treasurer — Property Tax Resources / delinquent searchhttps://tr.ingham.org/departments_and_officials/treasurer/property_tax_resources.php
Register of Deeds — online records (Laredo)https://rep2laredo.fidlar.com
Register of Deeds — online records (Tapestry, pay-per-search)https://tapestry.fidlar.com
Circuit Court record searchhttps://courts.ingham.org/CourtRecordSearch/
Treasurer — auctions (property list, rules)https://tr.ingham.org/departments_and_officials/treasurer/auctions.php
Treasurer — tax forms (Form 5743, CC 540)https://tr.ingham.org/departments_and_officials/treasurer/tax_forms___information.php
Land Bank — available propertieshttps://inghamlandbank.org/about
GIS / parcel viewerneeds_verification (county GIS portal URL not confirmed from retrieved sources)

C7. Meta

  • parent_state: michigan
  • last_verified: 2026-06-02
  • confidence: 0.85
  • completeness_score: 0.89
  • gap_score: 8
  • sources:
  • needs_verification:
    • Auction deposit, buyer’s premium, and same-day payment terms for Ingham’s county-run Lansing Center auction — the Auction Rules PDF was non-machine-readable on fetch; obtain the current rules from https://tr.ingham.org/departments_and_officials/treasurer/auctions.php or by calling (517) 676-7237.
    • Second (fall) 2026 auction date — referenced but not yet posted as of 2026-06-02.
    • Discrete Ingham County administrative costs added to the redemption payoff beyond the state-mandated $175 forfeiture fee and 1/2%/month interest (MCL 211.78g) — county itemization not pinned from retrieved sources.
    • Unclaimed remaining-proceeds roster / fate of unclaimed surplus — no public list of unclaimed MCL 211.78t proceeds found on official Ingham pages; whether proceeds forfeited under 78t(2) are retained by the FGU or escheated is an open state-level question (see michigan).
    • County GIS / parcel-map portal URL — a public GIS viewer was not confirmed from retrieved official pages (property search is reachable via the Treasurer’s Property Tax Resources page and the Register of Deeds Laredo/Tapestry systems).
    • Sheriff main-office street address — Civil Division page lists 700 N. Cedar St., Mason; a third-party directory lists 630 N. Cedar; confirm the precise civil-foreclosure mailing address with the Sheriff’s Civil Division.
    • Yono reporter citation (Mich. / N.W.3d volume) — opinion confirmed by docket (166791) and date (July 16, 2025); the official reporter cite is not yet pinned.
    • eFiling / MiFILE availability for CC 540 motions in the 30th Circuit Court in-rem foreclosure proceedings — in-person vs. electronic filing not confirmed.
  • cross_links: michigan, surplus-funds, right-of-redemption, third-party-recovery-rules, treasurer-sale, sheriff-sale, due-process-notice, rafaeli-v-oakland-county-2020, jackson-v-southfield-2025, barry-county-treasurer-foreclosure-2024, yono-v-county-of-ingham, tyler-v-hennepin-county
  • changelog:
    • 2026-06-02 — Initial Ingham County page built from the Treasurer’s Office official pages (department home, forfeiture & foreclosure, auctions, tax forms), the Register of Deeds and County Clerk pages, the 30th Circuit Court site, the Sheriff Civil Division page, and the Ingham County Land Bank site. Treasurer Alan Fox and combined Clerk/Register of Deeds Barb Byrum confirmed. Sale confirmed as a county-run live auction at the Lansing Center (NOT tax-sale.info), first 2026 date Aug 26, 2026. MCL 211.78t two-step surplus process documented with the local Form 5743 → Form 5744 → CC 540 sequence. Landmark Yono v. County of Ingham (MSC, July 16, 2025) documented: no surplus / no taking where a foreclosed parcel fails to sell and is deeded to the Ingham Land Bank for $1 (reversing COA; corroborated by Justia and Speaker Law). Ingham confirmed not part of the Fox v. Saginaw 28-county settlement.

Legal information, not legal advice. This page summarizes Ingham County, Michigan tax- and mortgage-foreclosure procedure from official county sources and corroborated court/secondary sources retrieved on 2026-06-02. Statutes, deadlines, and auction logistics change; verify against the cited official sources and consult a licensed Michigan attorney before acting.

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