MI HB5195

Excludes fees or charges for water provision to residential properties imposed after December 31, 2015 from being considered delinquent taxes subject to forfeiture and foreclosure.

Maintains that "taxes" in delinquent tax collection includes interest, penalties, and fees imposed before taxes become delinquent, as well as unpaid special assessments due up to the foreclosure hearing date.

Preserves the 4% county property tax administration fee and 1% monthly interest on delinquent taxes computed from the date taxes originally became delinquent, with a minimum fee of $1.00.

Allows persons with property interests and mortgage holders to register with county treasurers for delinquent tax notices by paying annual fees (up to $5.00 for general registration, $1.00 per parcel for mortgage holders).

Permits local governmental units to establish ordinances for delinquent tax collection and foreclosure procedures that conform to state requirements, except for taxes under approved payment plans as of July 1, 1999.