K-12 tax & spending climate: Supreme Court property tax case

Mark Sherman:

The Supreme Courtseemed likely Wednesday to give a 94-year-old Minneapolis woman another day in court to try to recoup some money after the county kept the entire $40,000 when it sold her condominium over a small unpaid tax bill.

The justices seemed in broad agreement with arguments by the lawyer for Geraldine Tyler that Hennepin County, Minnesota, violated the Constitution’s prohibition on the taking of private property without “just compensation.”

“At bottom, she’s saying the county took her property and made a profit on her surplus equity. It belongs to her,” Justice Clarence Thomas said.

Tyler, who now lives in an apartment building for older people, owed $2,300 in unpaid taxes, plus interest and penalties, when the county took title to the one-bedroom apartment in 2015. The county said she did nothing to hold onto her one-time residence. The apartment sold the next year.

Justices Elena Kagan and Neil Gorsuch said the county’s position appeared to be that it could seize million-dollar properties over tiny tax bills. “So a $5 property tax, a million dollar property, good to go?” Gorsuch asked Neal Katyal, representing the county.