MI HB6306

Establishes procedures for property owners to contest tax foreclosures by filing written objections with the circuit court before the hearing on grounds including lack of legal authority, tax exemption, fraudulent assessment, or improper property description.

Authorizes courts to withhold foreclosure for up to 1 year or extend the redemption period if the property owner is a minor heir, incompetent, without means of support, or experiencing substantial financial hardship.

Sets redemption deadlines as March 31 following judgment for uncontested cases or 21 days after judgment for contested cases, after which fee simple title vests absolutely in the foreclosing governmental unit with no further redemption rights.

Requires foreclosing governmental units to send notice of judgment by first-class mail to property owners and occupants stating the final redemption date and to record a notice of judgment with the register of deeds.

Permits foreclosing governmental units to cancel foreclosures by recording a certificate of error if they discover the property was tax-exempt, had paid taxes, was improperly described, lacked proper notice, or the foreclosure violated a bankruptcy court order.