News & Analysis as of

Tax Sales Supreme Court of the United States Tax Debt

Nelson Mullins Riley & Scarborough LLP

Narrowing the Reach of Tyler v. Hennepin County: Lessons from Metro T. Properties, LLC v. County of Wayne

In February, the United States District Court for the Eastern District of Michigan issued its opinion in Metro T. Properties, LLC v. County of Wayne, No. 2:23-cv-11457-LVP-KGA, 2024 WL 644515 (E.D. Mich. Feb. 15, 2024). Few...more

Miller Canfield

Supreme Court Rules That Property Tax Foreclosures Can Violate the “Takings Clause” of the U.S. Constitution

Miller Canfield on

On May 25, 2023, the United States Supreme Court issued its decision in Tyler v. Hennepin County, Minnesota, holding that a state tax foreclosure violates the “Takings Clause” of the U.S. Constitution when it “provides no...more

Husch Blackwell LLP

Surplus Funds from Tax Sales are a Property Interest

Husch Blackwell LLP on

On May 25, 2023, the U.S. Supreme Court held that a Minnesota county’s retention of the excess proceeds from sale of a homeowner’s property to satisfy a tax lien violated the Takings Clause. This decision recognizes that...more

McGlinchey Stafford

SCOTUS: “Home Equity Theft” Violates the Takings Clause

McGlinchey Stafford on

Why Lienholders and Loan Servicers Should Care - In a unanimous decision, the Supreme Court held in Tyler v. Hennepin County that a county’s process of retaining the equity in a homeowner’s property constitutes a violation...more

Nelson Mullins Riley & Scarborough LLP

Supreme Court Holds Forfeiture of Tax Sale Surplus Proceeds is a Governmental Taking

“The taxpayer must render unto Caesar what is Caesar’s, but no more.” Tyler v. Hennepin County, No. 22-166, Slip Op. at 14 (May 25, 2023) - Less than a month after oral argument, the United States Supreme Court ruled...more

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