MI SB1147

Adds a $100.00 fee to delinquent property taxes in qualified large counties (population 130,000+) and allows qualified small counties (population under 130,000) to optionally impose the same $100.00 fee on properties with unpaid delinquent taxes as of July 1, effective after December 31, 2022.

Requires county treasurers to transfer $100.00 fees collected before property forfeiture to county land bank fast track authorities for tax reverted property revitalization, with special provisions for large counties with over 1,000,000 population that have city land bank authorities.

Modifies forfeiture fees by reducing the $175.00 fee to $75.00 for properties in qualified counties that impose the $100.00 fee, creating a combined $175.00 total fee structure.

Allows proceeds from fees collected in qualified large or small counties to be transferred to land bank fast track authorities for property revitalization costs when not used for tax administration expenses.

Replaces mandatory language ("shall") with permissive language ("must") throughout sections 78a and 78g for technical clarification of statutory requirements.