Surplus proceeds from tax foreclosure sales belong to the property owner

The Michigan Supreme Court has held that when property is taken by the government to be sold to pay off unpaid property taxes, the proceeds of the tax foreclosure sale cannot be retained by the government if they exceed the amount of taxes that were due; the excess belongs to the homeowner. Rafaeli, LLC v. Oakland Cnty., 952 N.W.2d 434 (Mich. 2020).