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Property Tax › Takings Clause

Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending... more +
Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending on the country or jurisdiction.  However, a popular system involves a government assessment of the value of a property and a rate based on a proportion of the assessed value. A property may be subject to taxation by multiple taxing entities.  less -
Ackerman & Ackerman, P.C.

Unjust Compensation

Ackerman & Ackerman, P.C. on

This article examines whether increased mortgage interest costs and property tax assessments should be compensable under the Fifth Amendment's Just Compensation Clause. While courts have traditionally limited compensation in...more

Bricker Graydon LLP

Land banking after Tyler: No government taking where there’s a process (so says federal 6th Cir.)

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Land banking advocates across the country took notice of the U.S. Supreme Court’s decision in Tyler v. Hennepin County that found a “government taking” occurred when a Minnesota county sold a tax-foreclosed home to recover...more

Nelson Mullins Riley & Scarborough LLP

Reacting to Tyler v. Hennepin County: West Virginia Federal Court Allows Wood County Tax-Sale Challenge to Proceed

Nelson Mullins Riley & Scarborough LLP on

Earlier this month, the U.S. District Court for the Southern District of West Virginia declined to dismiss a Section 1983 challenge against a West Virginia County in Grady v. Wood County. This ruling comes in the wake of the...more

Miller Canfield

Michigan Property Owners Entitled to Surplus Value When Foreclosed Property Transferred to Land Bank, Court of Appeals Rules

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Miller Canfield previously reported on Rafaeli, LLC v Oakland County (Rafaeli), in which the Michigan Supreme Court held that counties are not allowed to retain sale proceeds that exceed the taxes owed on a foreclosure...more

Pullman & Comley - For What It May Be Worth

Supreme Court Says No to Equity Forfeiture in Tax Foreclosures

Pullman & Comley - For What It May Be Worth on

In 14 of our 50 states, laws are on the books that say when authorities foreclose real estate for unpaid taxes, the government is entitled to keep the full auction proceeds - even beyond the owner’s debt obligation.  Enabled...more

Blank Rome LLP

When Tax Collection Is an Unconstitutional Taking

Blank Rome LLP on

When has a tax collection procedure gone so far as to violate the Takings Clause of the U.S. Constitution? On May 25, 2023, the U.S. Supreme Court issued its decision in Tyler v. Hennepin County, 598 U.S. ____ (2023), holding...more

Ballard Spahr LLP

Supreme Court Holds Property Owners Can Recover Surpluses From Tax Sales As Unconstitutional Takings

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Summary - In Tyler v. Hennepin County, the U.S. Supreme Court unanimously held that a county’s retention of the excess value of a home in a tax sale violated the Takings Clause of the Fifth Amendment. The decision, which...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

Hinshaw & Culbertson - Consumer Crossroads

SCOTUS Finds that Minnesota Tax Lien Statute Violates the Fifth Amendment's Takings Clause

Hinshaw & Culbertson - Consumer Crossroads on

In Tyler v. Hennepin County, a unanimous U.S. Supreme Court concluded that the State of Minnesota violated a property owner's constitutional rights by keeping the excess proceeds from a tax lien sale. Geraldine Tyler owned a...more

Bricker Graydon LLP

How Will the Recent Tyler v. Hennepin County, Minn. Decision Affect Ohio's Land Banking?

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As widely expected by land banking advocates, the U.S. Supreme Court handed down an opinion steeped in the language of “home equity theft” to find a taking under the federal Constitution in a Minnesota case that screamed for...more

Snell & Wilmer

U.S. Supreme Court Reinforces Property Owners' Rights to Excess Sales Proceeds After the Sale of Seized Land

Snell & Wilmer on

On May 25, 2023, the United States Supreme Court, in Tyler v. Hennepin County, Minnesota, et al., reaffirmed the general principle that a creditor that has seized property to satisfy a debt is not entitled to the remaining...more

Epstein Becker & Green

A Big Day for the Little Guy – SCOTUS Today

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With essential unanimity, though with an array of concurrences in one of them, the Supreme Court ruled against government parties in three cases, two of them in favor of homeowners, and in property rights and environmental...more

Faegre Drinker Biddle & Reath LLP

Supreme Court Decides Tyler v. Hennepin County, Minnesota

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On May 25, 2023, the Supreme Court decided Tyler v. Hennepin County, Minnesota, No. 22-166, holding that, upon seizure of their real property for unpaid property taxes, the Takings Clause of the Fifth Amendment of the U.S....more

Nossaman LLP

Supreme Court Rules County Can’t Keep the Change

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Local governments—generally counties—impose property taxes on real estate pursuant to state law. Sometimes called ad valorem taxes, these property taxes are set based on the assessed value of the property. When a landowner...more

Bricker Graydon LLP

New 6th Circuit opinion puts the brakes on expedited tax foreclosures by county land banks

Bricker Graydon LLP on

​​​​​​​You knew the wheels were falling off the (medieval) cart when the federal 6th Circuit Court of Appeals rattled off English legal theory from the year 1470, right?   Advocates for county land banking activities in...more

Nossaman LLP

Time Limit to Transfer Base Year Property Tax Value Expanded for Eminent Domain Takings

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Californians who have owned their properties for years understand the benefits of Proposition 13: their property taxes are based upon the property's purchase price (with only small allowable annual increases), as opposed to...more

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