MI HB5265

Allows persons with property interests to contest tax foreclosures on grounds including lack of legal authority, lack of jurisdiction, property exemption, prior payment, fraudulent assessment, or indefinite property description

Requires foreclosing governmental units to file proof of service and notice with circuit court before foreclosure hearing, and provides 30-day window for written objections to be filed by interested parties

Permits courts to withhold property from foreclosure for up to 1 year or extend redemption periods when owners are minor heirs, incompetent, without means of support, or experiencing substantial financial hardship

Establishes redemption deadline of March 31 following judgment for uncontested cases or 21 days after judgment for contested cases, with all redemption rights expiring on those dates

Allows foreclosing governmental units to cancel foreclosures by recording a certificate of error upon discovery of exempt property status, improper property description, prior tax payment, prior certificates issued, insufficient notice, or bankruptcy court violations