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Property Tax › Supreme Court of the United States

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 -
Pullman & Comley - For What It May Be Worth

Supreme Court Says No to Equity Forfeiture in Tax Foreclosures

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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

Sullivan & Worcester

Zoning and Development Newsletter - July 2023

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Sullivan's Permitting & Land Use Practice Group and Litigation Department have released the second issue of their Zoning and Development Newsletter. The publication aims to provide our firm's clients and others interested...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

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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

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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

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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

Snell & Wilmer

U.S. Supreme Court Denies Review of County’s Tax Dispute With Cayuga Nation

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On June 7, 2021, the United States Supreme Court denied Seneca County’s (New York) petition for certiorari, thus leaving in place the Second Circuit’s decision in Cayuga Indian Nation of New York v. Seneca County, New York,...more

Franczek P.C.

SCOTUS Denies Petition to Review 7th Circuit Decision Affecting Cook County Property Tax Assessment Litigation

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As reported in Education Week, the U.S. Supreme Court has denied a petition to hear an appeal brought by Cook County Treasurer’s office, the Assessor’s office and others challenging a 7th Circuit decision allowing Illinois...more

Rosenberg Martin Greenberg LLP

“It Ain’t Over ‘Til It’s Over” The Third Circuit Channels Yogi Berra In Ruling On Tax Sale

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Anyone who listens to the radio on the way to work has heard ads inviting them to free seminars in their local area at which they can learn how to make easy money buying “government secured” tax certificates.  Purchasing such...more

Skadden, Arps, Slate, Meagher & Flom LLP

Supreme Court 2016-17 Recap

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The politics surrounding the appointment of a new justice to the U.S. Supreme Court dominated the news cycle during the 2016-17 term, but the Court’s decisions themselves have been far from controversial. As the term draws to...more

Best Best & Krieger LLP

Cities Can Sue Banks for Predatory Lending, U.S. Supreme Court Says

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While the nationwide economy has steadily improved since the recession, many cities are still clawing their way back to financial stability. California, in particular, was hit hard by the foreclosure crisis, leaving cities in...more

Best Best & Krieger LLP

U.S. Supreme Court Sides with Cities, Allowing Lawsuits Against Banks for Fair Housing Act Violations - Bank of America v. City of...

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The U.S. Supreme Court has given the City of Miami the go-ahead to sue banks under the Fair Housing Act for alleged racially discriminatory lending practices that resulted in increased foreclosures and fiscal harm to the...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 7, Issue 6

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New York City Tribunal Rejects City’s Attempt To Forcibly Combine Bank And Its Mortgage Subsidiary - The New York City Tax Appeals Tribunal, affirming a determination of the Chief Administrative Law Judge, has held that...more

Troutman Pepper

Strong Arm Powers: Does Sovereign Immunity Trump a Claim Based on State Law?

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Kohut v. Wayne County Treasurer (In re Lewiston), 528 B.R. 387 (Bankr. E.D. Mich. 2015) – The debtor made property tax payments on behalf of several real estate projects.  The chapter 7 trustee sought to recover those...more

Pullman & Comley, LLC

The Supreme Court Speaks; Some Taxpayers Shudder

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Originally published in the Commercial Property Executive on January 16, 2013. Property owners frequently raise legitimate questions about hard-to-fathom differences between assessments of similar properties, as well as...more

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