MI HB5936

Allows county treasurers to waive up to 100% of fees and up to 75% of interest charges on delinquent property taxes if the property owner was unemployed for at least 2 consecutive weeks during a year when state unemployment exceeded 8.5%, had household income not exceeding 200% of federal poverty level, and the property was their principal residence exempt from school operating taxes.

Expands circumstances under which additional interest on forfeited property can be waived, including when property is withheld from foreclosure petition or when owners meet the unemployment and income conditions specified in the bill.

Clarifies that interest waiver provisions apply to principal residences with tax foreclosure avoidance agreements in effect, allowing up to 75% waiver of interest if specified conditions are met.

Makes technical corrections to cross-references related to interest calculation provisions and updates department name references from "Department of Environmental Quality" to "Department of Environment, Great Lakes, and Energy."