September 2026

An informative e-newsletter for the Real Property Law Section of the State Bar of Michigan.

Court of Appeals Confirms the Exclusive Procedure for Recovering Tax Foreclosure Surplus Proceeds

By Jason C. Long, Williams Williams Rattner & Plunkett, PC

Property Tax Armour v Kalamazoo County is the latest published opinion addressing issues arising as a consequence of the Supreme Court’s landmark decision in Rafaeli, LLC v Oakland County, 505 Mich 429 (2020). Rafaeli held that a former property owner possesses property rights in the surplus proceeds of a tax foreclosure sale. Armour elaborated on the procedures that former owners must follow to protect those rights.

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Real Estate Outlook 2027

Iroquois Club, Bloomfield Hills
Thursday, October 29, 2026

Breakfast: 8:00 a.m.
Speaker: 8:30-9:15 a.m.
Roundtables: 9:15-10:15 a.m.

Speaker: Paul Traub, Economic Consultant for Act Research will present an Economic Outlook

Registration to come

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Take the opportunity to get involved by writing for one of our publications, presenting at a conference or seminar, or joining one of the committees that cover virtually every area in real estate law. See our committees and how you can join or see the committees you're already subscribed to.

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Communication settings for RPLS Special Committee members have been changed to "Daily Digest." This means when a message is posted on your Committee page, you will receive the message the day after it is posted.

Write an Article

Interested in writing an article for the e-Newsletter? Contact co-editors Samuel Kilberg at SKilberg@dykema.com or Glen Zatz at gzatz@bodmanlaw.com.

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We are also looking for suggested authors and topics for the Michigan Real Property Review. Please contact Chair-Elect, Roxana Zaha at zaha@butzel.com for suggested topics and ideas.

The views and opinions expressed in these articles are those of the authors, and they do not reflect in any way the positions of the State Bar of Michigan or the Real Property Law Section. These columns are meant for informational purposes only and should not be construed as legal advice. IRS Circular 230 Disclosure: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) was not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding tax-related penalties or (ii) promoting, marketing, or recommending to another person any transaction or matter addressed in this communication.