Property tax: delinquent taxes; sunsets on certain delinquent tax payment reduction and foreclosure avoidance programs; eliminate. Amends sec. 78g & 78q of 1893 PA 206 (MCL 211.78g & 211.78q).

Removed line numbers (1-29 per page) and page header/footer markings (e.g., 'JHM S03064'25 (S-1) s0tryx') that were used for committee markup reference.

Reformatted text flow: removed leading indentation spaces and reflowed paragraphs to different line break positions, producing a clean continuous text format typical of an enrolled or passed bill.

The deadline for a foreclosing unit to gain possession of forfeited property was extended from April 1 to April 1 immediately following the entry of a judgment, and the waiting period in contested cases was increased from 21 to 22 days.

Interest calculation rules for residential properties under foreclosure avoidance agreements were clarified to start accruing from the date taxes originally became delinquent rather than from March 1.

Requirements for recording certificates of forfeiture and redemption were streamlined to allow digital signatures and reduce the need for notarization.

The definitions of 'eligible property' and 'financially distressed person' were updated to ensure consistency with existing sections of the tax act.

Procedures for handling errors in recording forfeiture or redemption certificates were clarified to include specific forms and transmission requirements to the Department of Treasury.

Extended the deadline for the property tax payment reduction program from July 1, 2025, to July 1, 2030.

Corrected a typo in the enacting clause changing 'peoplE' to 'people' and updated the bill title to indicate it is a substitute.