Macomb 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 Macomb County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.
C0. Identity
- County seat: Mount Clemens
- Population: ~881,217 (2020 census; FIPS 26099)
- Recording unit: county
- Parent legal framework: michigan
- Foreclosing Governmental Unit (FGU): The Macomb County Treasurer serves as the FGU, conducting the in-rem judicial foreclosure process under MCL 211.78 et seq. independently (inferred from the county’s own auction infrastructure, annual in-rem pleadings styled In re Petition of Macomb County Treasurer for Foreclosure, and Form 5743 claims directed to the Treasurer’s Office — state-level FGU election confirmation: see needs_verification).
- Circuit court: 16th Judicial Circuit Court, Macomb County
C1. Local Tax Sale
- Conducts own sale? YES — Macomb County Treasurer runs the annual public auction independently.
- Platform/vendor: Zeus Auction (https://www.zeusauction.com/)
- Registration: Two-step process: (1) create a Zeus Auction site account; (2) register specifically for the Macomb County auction. Registration details and the parcel list are available on the county’s auction-and-claims page after July 1 each year. Source: https://www.macombgov.org/departments/treasurers-office/tax-foreclosure/auction-and-claims (retrieved 2026-06-02)
- Calendar: Between the third Tuesday in July and the first Tuesday in November (consistent with MCL 211.78m(2)). For 2026, the parcel list becomes available after July 1, 2026. Source: https://www.macombgov.org/departments/treasurers-office/tax-foreclosure/auction-and-claims (retrieved 2026-06-02)
- Auction rules document: https://sites.macombgov.org/files/files/2025-08/AuctionRules%202025%208.4.25.pdf (2025 edition; PDF not rendered — exact deposit amount and bidder-specific rules: see needs_verification)
- Registration deposit: not confirmed from retrieved sources — see needs_verification.
- Bidder requirements / restrictions: State law prohibits any person who held an interest in the property from purchasing it for less than the outstanding taxes, fees, and interest at foreclosure. Source: https://www.macombgov.org/departments/treasurers-office/tax-foreclosure/auction-and-claims (retrieved 2026-06-02)
- Property condition: All properties sold “as is” and “where is”; buyers are responsible for inspections.
- Right of first refusal (pre-auction): State → local unit/community → County, per MCL 211.78m(1), before public auction.
- Delinquent/forfeited parcel list: Published on the Zeus Auction platform after July 1; also available via the county’s tax-foreclosure pleadings page (https://www.macombgov.org/departments/treasurers-office/tax-foreclosure/tax-foreclosure-pleadings) which lists the in-rem case number each year (e.g., 2025-2407-CH covering 2023 and prior taxes).
C2. Local Redemption → framework: right-of-redemption
- Where to redeem: Macomb County Treasurer’s Office, 1 South Main St., 2nd Floor, Mount Clemens, MI 48043. Source: https://www.macombgov.org/departments/treasurers-office (retrieved 2026-06-02)
- Redemption deadline: March 31 of the foreclosure year (or April 1 for 2021 taxes, per the county timeline). After this date, title vests absolutely in the FGU — there is NO post-sale redemption for tax deeds under Michigan law. (MCL 211.78k(6); michigan § 2.) Source: https://www.macombgov.org/departments/treasurers-office/tax-foreclosure/forfeitureforeclosure-timeline (retrieved 2026-06-02)
- Hardship / payment plans: Owners may request a hardship extension by filing with the Treasurer’s Office (in person at 1 S. Main St., 2nd Floor; by mail; or by email to propertytaxpaymentplans@macombgov.org). Formal extension agreements filed with the Treasurer’s Office can extend the final payment deadline. Source: https://www.macombgov.org/departments/treasurers-office/tax-foreclosure-prevention (retrieved 2026-06-02)
- Redemption contact:
- Office: Macomb County Treasurer — Tax Foreclosure / Payment Plans Division
- Phone: 586-469-5446 (tax consultant line per foreclosure-prevention page)
- General Treasurer: 586-469-5190 | treasurer@macombgov.org
- Free housing counseling: MSU Extension, 586-469-6430 Source: https://www.macombgov.org/departments/treasurers-office/tax-foreclosure-prevention (retrieved 2026-06-02)
- Local fees: Year 1: 4% admin fee + 1% interest monthly; Year 2 (forfeiture, March 1): minimum $175 title search fee + recording fees added; interest rises to 1.5$15 (Oct 1), $50 personal visit (Sept 1),$35 publication + certified mail fees (Nov). (These mirror MCL 211.78g with county-administered fee schedule.) Source: https://www.macombgov.org/departments/treasurers-office/tax-foreclosure/forfeitureforeclosure-timeline (retrieved 2026-06-02)
- Deviations from state default: The county timeline lists the forfeiture interest rate as “1.5% monthly retroactively” at the forfeiture-to-county-treasurer stage, and separately adds several local fee line items ($15,$50, $35). These are consistent with the GPTA framework; confirm exact statutory authority for each fee increment: see needs_verification.
C3. Local Surplus / Excess Proceeds → framework: surplus-funds
For foreclosure sales on or after December 22, 2020 (MCL 211.78t process):
- Claim filing venue: Macomb County Treasurer’s Office (Notice of Intention) + 16th Judicial Circuit Court (motion), 40 North Main Street, Mount Clemens, MI 48043. Source: https://www.macombgov.org/departments/treasurers-office/tax-foreclosure/auction-and-claims (retrieved 2026-06-02)
- Step 1 — Notice of Intention to Claim Interest (Form 5743):
- Form name: “Notice of Intention to Claim Interest in Foreclosure Sales Proceeds”
- Form number: Michigan Treasury Form 5743
- Form URL (hosted by Macomb County): https://sites.macombgov.org/files/files/2023-10/5743_Notice_of_Intention_to_Claim_Interest_7175267.pdf
- Deadline: July 1 immediately following the effective date of foreclosure
- Filed with: Macomb County Treasurer’s Office, 1 S. Main St., 2nd Floor, Mount Clemens, MI 48043 Source: https://www.macombgov.org/departments/treasurers-office/tax-foreclosure/auction-and-claims (retrieved 2026-06-02); consistent with MCL 211.78t(2)
- Step 2 — Motion in Circuit Court (Form CC540):
- Form name: “Motion to Claim Remaining Proceeds From Tax Foreclosure Sale On or After July 18, 2020”
- Form number: CC 540 (SCAO-approved)
- Form URL: https://www.courts.michigan.gov/4aa633/siteassets/forms/scao-approved/cc540.pdf
- Filing window: February 1 through May 15 of the year after the sale/transfer (MCL 211.78t(4))
- Filed in: the same in-rem case in the 16th Judicial Circuit Court in which the judgment of foreclosure was entered Source: https://www.macombgov.org/departments/treasurers-office/tax-foreclosure/auction-and-claims (retrieved 2026-06-02); https://www.courts.michigan.gov/4aa633/siteassets/forms/scao-approved/cc540.pdf (retrieved 2026-06-02)
- Treasurer’s notification mechanism: After a timely Form 5743 is filed, the Macomb County Treasurer’s Office responds by January 31 following the foreclosure auctions with Form 5744 — “Notice to Claimant to File Motion with the Circuit Court” — directing the claimant to proceed with the CC540 circuit-court motion in the February 1–May 15 window. Source: https://www.macombgov.org/departments/treasurers-office/tax-foreclosure/auction-and-claims (retrieved 2026-06-02)
- Missing either deadline precludes recovery (MCL 211.78t(2),(4); michigan § 3).
- Unclaimed-funds list published: see needs_verification (no dedicated unclaimed-list URL located on official pages).
For foreclosure sales December 22, 2014 – December 22, 2020 (transitional window):
- Form 6156: “Notice of Intent to Claim Interest in Sale Proceeds”
- Form URL (county-hosted): https://sites.macombgov.org/files/files/2024-09/6156.pdf
- Deadline: March 31, 2025 (this deadline has now passed)
- Motion form: CC 541 — “Motion to Claim Remaining Proceeds From Tax Foreclosure Sale Before July 18, 2020” (SCAO-approved)
- Form URL: https://www.courts.michigan.gov/4aa633/siteassets/forms/scao-approved/cc541.pdf Source: https://www.macombgov.org/departments/treasurers-office/tax-foreclosure/auction-and-claims (retrieved 2026-06-02); https://www.courts.michigan.gov/4aa633/siteassets/forms/scao-approved/cc541.pdf (retrieved 2026-06-02)
Fox v. Saginaw County class action settlement (sales 2013–2020):
- Case: Fox, et al. v. Saginaw County, et al., No. 1:19-cv-11887, E.D. Mich.
- Coverage: Properties in Macomb County (one of 28 named counties) foreclosed 2013–2020 and sold for more than outstanding taxes, fees, and costs.
- Recovery: approximately 125% of surplus proceeds (less attorneys’ fees/costs)
- Claim deadline: July 16, 2026
- Settlement website: https://www.surplusproceedssettlement.com/
- County information page: https://www.macombgov.org/departments/treasurers-office/fox-class-action-lawsuit Source: https://www.macombgov.org/departments/treasurers-office/fox-class-action-lawsuit (retrieved 2026-06-02)
Contact for surplus claims:
- Macomb County Treasurer’s Office: 586-469-5100 | 1 S. Main St., 2nd Floor, Mount Clemens, MI 48043
- 16th Judicial Circuit Court Clerk: 40 N. Main St., Mount Clemens, MI 48043 | 586-469-5351
- CourtView public case access: https://courtpa.macombgov.org/eservices/
▸ For Investors / Operators — Macomb County’s annual tax auction runs on the Zeus Auction platform (zeusauction.com) between the third Tuesday in July and the first Tuesday in November; the parcel list becomes available after July 1. A pre-auction right of first refusal runs state → local unit → County before public bidding (MCL 211.78m(1)). There is no post-foreclosure redemption right — title vests in the FGU on March 31 of the foreclosure year (MCL 211.78k(6)). Any person who held an interest in the property is barred from purchasing it for less than outstanding taxes and fees. Check the 2025 Auction Rules PDF for deposit requirements.
▸ For Former Owners — For sales on or after December 22, 2020, recovery requires two steps: (1) file Michigan Treasury Form 5743 (“Notice of Intention to Claim Interest”) with the Macomb County Treasurer by July 1 of the foreclosure year; (2) then file Form CC540 (Motion to Claim Remaining Proceeds) in the 16th Judicial Circuit Court between February 1 and May 15 of the following year. Missing either deadline bars recovery (MCL 211.78t). For sales between 2013–2020, check the Fox v. Saginaw County class action settlement (claim deadline July 16, 2026) at surplusproceedssettlement.com.
C4. Offices & Contacts
| Office | Name | Address | Phone | URL |
|---|---|---|---|---|
| Treasurer / FGU (tax sale & surplus claims) | Lawrence Rocca | 1 S. Main St., 2nd Floor, Mount Clemens, MI 48043 | 586-469-5190 (main); 586-469-5446 (tax foreclosure/payment plans) | https://www.macombgov.org/departments/treasurers-office |
| Clerk / Register of Deeds (combined office) | Anthony G. Forlini | Clerk: 40 N. Main St.; Register of Deeds: 120 N. Main St., Mount Clemens, MI 48043 | 586-469-5351 (Clerk/Court); 586-469-5120 (gen.); 586-469-7953 (Register of Deeds) | https://www.macombgov.org/departments/clerk-register-deeds |
| 16th Judicial Circuit Court (in-rem / 78t motions) | (Clerk of Circuit Court, same office as above) | 40 N. Main St., 1st Floor, Mount Clemens, MI 48043 | 586-469-5351 | https://courtpa.macombgov.org/eservices/ |
| Sheriff (mortgage foreclosure by advertisement) | Anthony M. Wickersham | 43565 Elizabeth Road, Mt. Clemens, MI 48043 | 586-469-5151 | https://www.macombgov.org/departments/sheriffs-office |
Sources: https://www.macombgov.org/departments/treasurers-office (retrieved 2026-06-02); https://www.macombgov.org/departments/clerk-register-deeds/register-deeds (retrieved 2026-06-02); https://www.macombgov.org/departments/sheriffs-office (retrieved 2026-06-02)
C5. Local Procedure Notes
- Three-year timeline confirmed: Macomb County follows the standard GPTA three-year cycle: delinquency (Year 1 March 1) → forfeiture to county treasurer (Year 2 March 1) → judgment of foreclosure (Year 3 February/March) → redemption cutoff (Year 3 March 31) → public auction (third Tuesday July through first Tuesday November). Source: https://www.macombgov.org/departments/treasurers-office/tax-foreclosure/forfeitureforeclosure-timeline (retrieved 2026-06-02)
- In-rem case numbering: The county files one consolidated in-rem petition per year. The 2026 action (for 2023 and prior tax years) is docketed as 2025-2407-CH in the 16th Judicial Circuit Court. Source: https://www.macombgov.org/departments/treasurers-office/tax-foreclosure/tax-foreclosure-pleadings (retrieved 2026-06-02)
- April 1 anomaly: For properties with 2021 taxes, the redemption deadline was April 1 rather than March 31 (noted in county timeline). No statutory explanation given; likely a day-of-week or COVID adjustment — see needs_verification.
- Surplus for pre-2021 sales: Excess proceeds from auctions before 2021 are addressed through the Fox class action settlement (July 16, 2026 claim deadline) rather than the 78t Form 5743 process.
- Sheriff civil process portal: A dedicated page listing upcoming sheriff sales (mortgage foreclosure by advertisement) was not located on the county website during this research cycle — see needs_verification.
- Newspaper of record: The Macomb Daily is the newspaper used for publication of the tax foreclosure notice and show-cause hearing. Source: https://www.macombgov.org/departments/treasurers-office/tax-foreclosure/tax-foreclosure-pleadings (retrieved 2026-06-02)
C6. Records Access
- Parcel / property information search (BSA Online): https://bsaonline.com/Home/MunicipalityHome?uid=113 Source: https://www.macombgov.org/departments/treasurers-office/tax-information (retrieved 2026-06-02)
- GIS parcel explorer (legal description / address search): https://gis.macombgov.org/portal1/apps/webappviewer/index.html?id=edde22a0891e44e4b5b692ff255a06a0&find= Source: https://www.macombgov.org/departments/treasurers-office/tax-information (retrieved 2026-06-02)
- GIS parcel explorer (full experience): https://gis.macombgov.org/portal1/apps/experiencebuilder/experience/?id=f6530bd6b8ff48c18b96d76a6c65a1a0&page=Macomb-County-Parcel-Explorer Source: https://www.macombgov.org/departments/planning-and-economic-development/mapping-and-data-services (retrieved 2026-06-02)
- Recorder / deed search (Tyler Technologies / Macomb County Clerk-Register of Deeds): https://macombcountymi-web.tylerhost.net/web/action/ACTIONGROUP95S1 (free basic search; subscription advanced search available) Source: https://www.macombgov.org/departments/clerk-register-deeds/register-deeds/search-options (retrieved 2026-06-02)
- Tax payment portal (real property — delinquent): https://bsaonline.com/OnlinePayment/OnlinePaymentSearch?PaymentApplicationType=5&uid=113 Source: https://www.macombgov.org/departments/treasurers-office/pay-delinquent-taxes (retrieved 2026-06-02)
- Court case lookup (CourtView): https://courtpa.macombgov.org/eservices/ Source: https://www.macombgov.org/departments/clerk-register-deeds/court-records (retrieved 2026-06-02)
C7. Meta
Sources retrieved
- {type: official, url: “https://www.macombgov.org/treasurer”, retrieved: 2026-06-02} — treasurer name, address, phone, overview
- {type: official, url: “https://www.macombgov.org/”, retrieved: 2026-06-02} — department index, key official names
- {type: official, url: “https://www.macombgov.org/departments/treasurers-office/tax-foreclosure/auction-and-claims”, retrieved: 2026-06-02} — Zeus Auction platform, Form 5743, Form CC540, Form 6156, Fox settlement, bidder restrictions, auction dates
- {type: official, url: “https://www.macombgov.org/departments/treasurers-office/tax-foreclosure/forfeitureforeclosure-timeline”, retrieved: 2026-06-02} — three-year timeline, all fee line items, March 31 cutoff, July 1 / May 15 surplus deadlines, Jan 31 treasurer notice
- {type: official, url: “https://www.macombgov.org/departments/treasurers-office/tax-foreclosure”, retrieved: 2026-06-02} — tax foreclosure hub overview
- {type: official, url: “https://www.macombgov.org/departments/treasurers-office/tax-foreclosure/tax-foreclosure-pleadings”, retrieved: 2026-06-02} — in-rem case numbers, Macomb Daily publication, annual case filing
- {type: official, url: “https://www.macombgov.org/departments/treasurers-office/tax-foreclosure-prevention”, retrieved: 2026-06-02} — redemption contact, hardship process, propertytaxpaymentplans@ email, 586-469-5446
- {type: official, url: “https://www.macombgov.org/departments/treasurers-office/pay-delinquent-taxes”, retrieved: 2026-06-02} — BSA Online delinquent tax payment portal URL
- {type: official, url: “https://www.macombgov.org/departments/treasurers-office/tax-information”, retrieved: 2026-06-02} — BSA Online parcel portal, GIS legal description search URL
- {type: official, url: “https://www.macombgov.org/departments/treasurers-office”, retrieved: 2026-06-02} — GIS Parcel Explorer URL, treasurer overview
- {type: official, url: “https://www.macombgov.org/departments/treasurers-office/fox-class-action-lawsuit”, retrieved: 2026-06-02} — Fox v. Saginaw County settlement details, July 16 2026 deadline
- {type: official, url: “https://www.macombgov.org/departments/clerk-register-deeds”, retrieved: 2026-06-02} — Forlini name/role, office sections
- {type: official, url: “https://www.macombgov.org/departments/clerk-register-deeds/register-deeds”, retrieved: 2026-06-02} — Register of Deeds address (120 N. Main), phone 586-469-7953, Tyler Technologies portal reference
- {type: official, url: “https://www.macombgov.org/departments/clerk-register-deeds/register-deeds/recording-fees”, retrieved: 2026-06-02} — recording fees ($30 standard instrument)
- {type: official, url: “https://www.macombgov.org/departments/clerk-register-deeds/register-deeds/search-options”, retrieved: 2026-06-02} — deed search portal URLs (tylerhost.net)
- {type: official, url: “https://www.macombgov.org/departments/clerk-register-deeds/court-records”, retrieved: 2026-06-02} — 16th Judicial Circuit, CourtView portal URL, 40 N. Main St.
- {type: official, url: “https://www.macombgov.org/departments/sheriffs-office”, retrieved: 2026-06-02} — sheriff name, address, phone
- {type: official, url: “https://www.macombgov.org/departments/planning-and-economic-development/mapping-and-data-services”, retrieved: 2026-06-02} — GIS parcel explorer (full experience) URL
- {type: official, url: “https://macombcountymi-web.tylerhost.net/web/action/ACTIONGROUP95S1”, retrieved: 2026-06-02} — confirmed Macomb County deed/land records search portal (Tyler Technologies)
- {type: official, url: “https://www.courts.michigan.gov/4aa633/siteassets/forms/scao-approved/cc540.pdf”, retrieved: 2026-06-02} — Form CC 540, “Motion to Claim Remaining Proceeds From Tax Foreclosure Sale On or After July 18, 2020”
- {type: official, url: “https://www.courts.michigan.gov/4aa633/siteassets/forms/scao-approved/cc541.pdf”, retrieved: 2026-06-02} — Form CC 541, “Motion to Claim Remaining Proceeds From Tax Foreclosure Sale Before July 18, 2020” (SCAO-approved; for the Dec 22 2014–Dec 22 2020 transitional window)
- {type: official, url: “https://courtpa.macombgov.org/eservices/”, retrieved: 2026-06-02} — CourtView public access portal (16th Circuit)
- {type: official, url: “https://www.surplusproceedssettlement.com/”, retrieved: 2026-06-02} — Fox v. Saginaw County settlement details, 28 counties including Macomb, July 16 2026 deadline, 125% recovery
- {type: platform, url: “https://www.zeusauction.com/”, retrieved: 2026-06-02} — Zeus Auction platform confirmed (no county-specific data without login)
needs_verification
- “Macomb County Treasurer’s election as FGU — state-level primary confirmation (Michigan Treasury county list) not fetched; inferred from county’s own in-rem filings and auction infrastructure. Confirm via https://www.michigan.gov/taxes/property/forfeiture-foreclosure/county (returns 403 Forbidden).”
- “Zeus Auction deposit amount and full bidder requirements — 2025 Auction Rules PDF (https://sites.macombgov.org/files/files/2025-08/AuctionRules%202025%208.4.25.pdf) exists on county server but returned certificate error during retrieval; deposit figure unknown. County auction-and-claims page does not specify a deposit amount.”
- “Sheriff civil process page for Macomb County (upcoming mortgage foreclosure/sheriff sale list, civil process division contact) — no civil-process sub-page located; https://www.macombgov.org/departments/sheriffs-office/civil-process returns 404. Direct contact: 586-469-5151.”
- “April 1 (instead of March 31) redemption deadline for 2021 taxes — county forfeiture timeline confirms April 1, 2024 for 2021 taxes but provides no statutory explanation for the one-day deviation from the standard March 31 cutoff.”
- “Unclaimed/forfeited remaining proceeds (when no Form 5743 filed) — whether Macomb County publishes an unclaimed-list or whether proceeds are retained by the FGU under MCL 211.78t without further escheat step; no county-level list URL found on any official page.”
- “Fee line items in the forfeiture timeline ($15 Oct 1 fee;$50 personal-visit fee Sept 1; $35 publication fee Nov) — county timeline lists them but specific GPTA subsection authority for each not confirmed against primary statute text.”
cross_links
michigan, right-of-redemption, surplus-funds, third-party-recovery-rules, treasurer-sale, sheriff-sale, due-process-notice, rafaeli-v-oakland-county-2020, tyler-v-hennepin-county, bankruptcy-automatic-stay, federal-tax-lien-redemption, heirs-property
changelog
- {date: 2026-06-02, note: “Initial Macomb County page drafted. Sources: macombgov.org Treasurer/Auction-and-Claims, forfeiture timeline, clerk/register of deeds, sheriff, GIS, tax information, Fox class action, court records pages. Zeus Auction confirmed as sale platform. Form 5743 / CC540 surplus process verified against county pages. Fox settlement confirmed (July 16, 2026 deadline). 8 needs_verification items flagged (gap_score 8 = 8 × row-2 points).“}
- {date: 2026-06-02, note: “Gap-close pass: (1) Confirmed Form CC541 URL (https://www.courts.michigan.gov/4aa633/siteassets/forms/scao-approved/cc541.pdf) retrieved directly — title verified as ‘Motion to Claim Remaining Proceeds From Tax Foreclosure Sale Before July 18, 2020’; (2) Confirmed Treasurer sends Form 5744 by January 31 as notification mechanism (from auction-and-claims page); removed those 2 needs_verification items. (3) Removed 2 broken wiki-links (barry-county-treasurer-foreclosure-2024, jackson-v-southfield-2025) — these cases do not exist in the wiki. gap_score reduced from 8 to 6 (6 × row-2 points remaining).“}
▸ For Investors / Operators — Macomb County’s annual tax auction runs on the Zeus Auction platform (zeusauction.com) between the third Tuesday in July and the first Tuesday in November; the parcel list becomes available after July 1. A pre-auction right of first refusal runs state → local unit → County before public bidding (MCL 211.78m(1)). There is no post-foreclosure redemption right — title vests in the FGU on March 31 of the foreclosure year (MCL 211.78k(6)). Any person who held an interest in the property is barred from purchasing it for less than outstanding taxes and fees. Check the 2025 Auction Rules PDF for deposit requirements.
▸ For Former Owners — For sales on or after December 22, 2020, recovery requires two steps: (1) file Michigan Treasury Form 5743 (“Notice of Intention to Claim Interest”) with the Macomb County Treasurer by July 1 of the foreclosure year; (2) then file Form CC540 (Motion to Claim Remaining Proceeds) in the 16th Judicial Circuit Court between February 1 and May 15 of the following year. Missing either deadline bars recovery (MCL 211.78t). For sales between 2013–2020, check the Fox v. Saginaw County class action settlement (claim deadline July 16, 2026) at surplusproceedssettlement.com.
Legal information, not legal advice. This page summarizes Macomb County, Michigan tax- and mortgage-foreclosure operations from official county sources retrieved on 2026-06-02. Statutes, fee schedules, office personnel, and procedures change; verify against the cited primary sources and consult a licensed Michigan attorney before acting.