Tyler vs. Hennepin County

Geraldine Tyler, age 94, owed Hennepin County $2,300 in unpaid property taxes on her Minnesota condominium. When that small amount ultimately generated $12,700 in fees, the County seized her condo and sold it to pay the taxes and fees. By the time the condo was sold for $40,000, Tyler’s total debt came to $15,000. But the county did not return the excess $25,000 to Tyler. Instead, it pocketed the excess equity in her home.

When Tyler sued the county to get the $25,000 back, the Court of Appeals for the Eighth Circuit held that a Minnesota tax statute “abrogated” her property right in her home equity.  Now the Supreme Court has taken Tyler’s case, and the Cato Institute, joined by the American Civil Liberties Union, ACLU of Minnesota, the National Association of Home Builders, and Owners’ Counsel of America has filed an amicus brief supporting her position. Click here if you would like to view this brief.