October Term 2022 · Docket 22-166
Does the Constitution require the government to return excess value from a tax sale?
A homeowner argues the government must pay for extra value taken during a tax sale. The county argues tax sales are not takings.
Verified source milestones
- — An official oral-argument transcript was verified.
- — An official oral-argument transcript was verified.
- — An official Court opinion was verified.
The arguments, in order
This case may have been argued more than once. Each entry below uses that session's official transcript. Later arguments do not erase earlier ones.
Argument 1 ·
What happened at the argument
Ms. Martin argued the government must return or pay for excess value taken to satisfy a debt.
Ms. Ross argued taxes are not takings and the government may seize property to recoup owed money.
Mr. Katyal argued the side that brought the case lacks standing and the lower court opinion should stand.
Read the official transcript for this argument · Official argument details
Sources used for this argument breakdown
- Official Supreme Court Transcript — file page 10, lines 11-33 — Transcript, file page 10, lines 11-33
- Official Supreme Court Transcript — file page 11, lines 51-11 — Transcript, file page 11, lines 51-11
- Official Supreme Court Transcript — file page 11, lines 7-15 — Transcript, file page 11, lines 7-15
- Official Supreme Court Transcript — file page 113, lines 25-47 — Transcript, file page 113, lines 25-47
- Official Supreme Court Transcript — file page 12, lines 45-51 — Transcript, file page 12, lines 45-51
- Official Supreme Court Transcript — file page 13, lines 19-31 — Transcript, file page 13, lines 19-31
- Official Supreme Court Transcript — file page 13, lines 7-11 — Transcript, file page 13, lines 7-11
- Official Supreme Court Transcript — file page 37, lines 37-47 — Transcript, file page 37, lines 37-47
- Official Supreme Court Transcript — file page 4, lines 11-21 — Transcript, file page 4, lines 11-21
- Official Supreme Court Transcript — file page 4, lines 23-25 — Transcript, file page 4, lines 23-25
- Official Supreme Court Transcript — file page 6, lines 27-31 — Transcript, file page 6, lines 27-31
- Official Supreme Court Transcript — file page 6, lines 51-9 — Transcript, file page 6, lines 51-9
- Official Supreme Court Transcript — file page 64, lines 43-51 — Transcript, file page 64, lines 43-51
- Official Supreme Court Transcript — file page 66, lines 53-21 — Transcript, file page 66, lines 53-21
- Official Supreme Court Transcript — file page 68, lines 37-41 — Transcript, file page 68, lines 37-41
- Official Supreme Court Transcript — file page 68, lines 55-31 — Transcript, file page 68, lines 55-31
- Official Supreme Court Transcript — file page 69, lines 51-9 — Transcript, file page 69, lines 51-9
- Official Supreme Court Transcript — file page 7, lines 13-15 — Transcript, file page 7, lines 13-15
- Official Supreme Court Transcript — file page 7, lines 33-43 — Transcript, file page 7, lines 33-43
- Official Supreme Court Transcript — file page 71, lines 41-17 — Transcript, file page 71, lines 41-17
- Official Supreme Court Transcript — file page 72, lines 49-13 — Transcript, file page 72, lines 49-13
- Official Supreme Court Transcript — file page 73, lines 23-35 — Transcript, file page 73, lines 23-35
- Official Supreme Court Transcript — file page 74, lines 15-23 — Transcript, file page 74, lines 15-23
- Official Supreme Court Transcript — file page 74, lines 31-37 — Transcript, file page 74, lines 31-37
- Official Supreme Court Transcript — file page 74, lines 41-43 — Transcript, file page 74, lines 41-43
- Official Supreme Court Transcript — file page 74, lines 51-9 — Transcript, file page 74, lines 51-9
- Official Supreme Court Transcript — file page 75, lines 13-35 — Transcript, file page 75, lines 13-35
- Official Supreme Court Transcript — file page 8, lines 17-51 — Transcript, file page 8, lines 17-51
- Official Supreme Court Transcript — file page 9, lines 33-37 — Transcript, file page 9, lines 33-37
A citizen's guide to the whole case
What this case is about
Geraldine Tyler owed $15,000 in taxes and penalties. Hennepin County sold her home to collect that debt. She claims the government took more value than it owed. The county says tax sales are not takings. The Court must decide if the Fifth Amendment applies here.
Official sources for this section
- Official Supreme Court Transcript — file page 113, lines 25-47 — Transcript, file page 113, lines 25-47
- Official Supreme Court Transcript — file page 37, lines 37-47 — Transcript, file page 37, lines 37-47
- Official Supreme Court Transcript — file page 4, lines 23-25 — Transcript, file page 4, lines 23-25
- Official Supreme Court Transcript — file page 64, lines 43-51 — Transcript, file page 64, lines 43-51
How the case got here
The Supreme Court heard oral argument in this case on April 26, 2023.
Official sources for this section
- Official Supreme Court Transcript — file page 4, lines 11-21 — Transcript, file page 4, lines 11-21
- Official Supreme Court Transcript — file page 68, lines 55-31 — Transcript, file page 68, lines 55-31
What each side wants
Tyler wants the Court to require the government to pay for excess value taken during a tax sale.
Hennepin County wants the Court to confirm that tax sales are not takings under the Constitution.
Official sources for this section
- Official Supreme Court Transcript — file page 113, lines 25-47 — Transcript, file page 113, lines 25-47
- Official Supreme Court Transcript — file page 37, lines 37-47 — Transcript, file page 37, lines 37-47
- Official Supreme Court Transcript — file page 4, lines 23-25 — Transcript, file page 4, lines 23-25
- Official Supreme Court Transcript — file page 64, lines 43-51 — Transcript, file page 64, lines 43-51
What each side says
Tyler argues the government has a constitutional duty to return or pay for any excess value taken to satisfy a debt.
Hennepin County argues that taxes are not takings and the government may seize property to recoup owed money.
Official sources for this section
- Official Supreme Court Transcript — file page 113, lines 25-47 — Transcript, file page 113, lines 25-47
- Official Supreme Court Transcript — file page 37, lines 37-47 — Transcript, file page 37, lines 37-47
- Official Supreme Court Transcript — file page 4, lines 23-25 — Transcript, file page 4, lines 23-25
- Official Supreme Court Transcript — file page 64, lines 43-51 — Transcript, file page 64, lines 43-51
What the justices asked
Chief Justice Roberts asked what defines property if state law does not.
Justice Barrett asked if a conditional redemption statute would satisfy the Fifth Amendment under prior precedent.
Official sources for this section
- Official Supreme Court Transcript — file page 10, lines 11-33 — Transcript, file page 10, lines 11-33
- Official Supreme Court Transcript — file page 11, lines 51-11 — Transcript, file page 11, lines 51-11
- Official Supreme Court Transcript — file page 11, lines 7-15 — Transcript, file page 11, lines 7-15
- Official Supreme Court Transcript — file page 12, lines 45-51 — Transcript, file page 12, lines 45-51
- Official Supreme Court Transcript — file page 13, lines 19-31 — Transcript, file page 13, lines 19-31
- Official Supreme Court Transcript — file page 13, lines 7-11 — Transcript, file page 13, lines 7-11
- Official Supreme Court Transcript — file page 6, lines 27-31 — Transcript, file page 6, lines 27-31
- Official Supreme Court Transcript — file page 6, lines 51-9 — Transcript, file page 6, lines 51-9
- Official Supreme Court Transcript — file page 66, lines 53-21 — Transcript, file page 66, lines 53-21
- Official Supreme Court Transcript — file page 68, lines 37-41 — Transcript, file page 68, lines 37-41
- Official Supreme Court Transcript — file page 68, lines 55-31 — Transcript, file page 68, lines 55-31
- Official Supreme Court Transcript — file page 69, lines 51-9 — Transcript, file page 69, lines 51-9
- Official Supreme Court Transcript — file page 7, lines 13-15 — Transcript, file page 7, lines 13-15
- Official Supreme Court Transcript — file page 7, lines 33-43 — Transcript, file page 7, lines 33-43
- Official Supreme Court Transcript — file page 71, lines 41-17 — Transcript, file page 71, lines 41-17
- Official Supreme Court Transcript — file page 72, lines 49-13 — Transcript, file page 72, lines 49-13
- Official Supreme Court Transcript — file page 73, lines 23-35 — Transcript, file page 73, lines 23-35
- Official Supreme Court Transcript — file page 74, lines 15-23 — Transcript, file page 74, lines 15-23
- Official Supreme Court Transcript — file page 74, lines 31-37 — Transcript, file page 74, lines 31-37
- Official Supreme Court Transcript — file page 74, lines 41-43 — Transcript, file page 74, lines 41-43
- Official Supreme Court Transcript — file page 74, lines 51-9 — Transcript, file page 74, lines 51-9
- Official Supreme Court Transcript — file page 75, lines 13-35 — Transcript, file page 75, lines 13-35
- Official Supreme Court Transcript — file page 8, lines 17-51 — Transcript, file page 8, lines 17-51
- Official Supreme Court Transcript — file page 9, lines 33-37 — Transcript, file page 9, lines 33-37
Why it matters
This case determines whether homeowners receive compensation for excess value taken during tax sales. It clarifies the scope of the Fifth Amendment's protection against government takings. The outcome affects how states conduct tax sales and protect property rights.
Official sources for this section
- Official Supreme Court Transcript — file page 113, lines 25-47 — Transcript, file page 113, lines 25-47
- Official Supreme Court Transcript — file page 37, lines 37-47 — Transcript, file page 37, lines 37-47
- Official Supreme Court Transcript — file page 4, lines 23-25 — Transcript, file page 4, lines 23-25
- Official Supreme Court Transcript — file page 64, lines 43-51 — Transcript, file page 64, lines 43-51
What happens next
This article currently covers the argument record. Use the official docket link for later case activity.
Official sources for this section
- Official Supreme Court Transcript — file page 10, lines 11-33 — Transcript, file page 10, lines 11-33
- Official Supreme Court Transcript — file page 11, lines 51-11 — Transcript, file page 11, lines 51-11
- Official Supreme Court Transcript — file page 11, lines 7-15 — Transcript, file page 11, lines 7-15
- Official Supreme Court Transcript — file page 12, lines 45-51 — Transcript, file page 12, lines 45-51
- Official Supreme Court Transcript — file page 13, lines 19-31 — Transcript, file page 13, lines 19-31
- Official Supreme Court Transcript — file page 13, lines 7-11 — Transcript, file page 13, lines 7-11
- Official Supreme Court Transcript — file page 4, lines 11-21 — Transcript, file page 4, lines 11-21
- Official Supreme Court Transcript — file page 6, lines 27-31 — Transcript, file page 6, lines 27-31
- Official Supreme Court Transcript — file page 6, lines 51-9 — Transcript, file page 6, lines 51-9
- Official Supreme Court Transcript — file page 66, lines 53-21 — Transcript, file page 66, lines 53-21
- Official Supreme Court Transcript — file page 68, lines 37-41 — Transcript, file page 68, lines 37-41
- Official Supreme Court Transcript — file page 68, lines 55-31 — Transcript, file page 68, lines 55-31
- Official Supreme Court Transcript — file page 69, lines 51-9 — Transcript, file page 69, lines 51-9
- Official Supreme Court Transcript — file page 7, lines 13-15 — Transcript, file page 7, lines 13-15
- Official Supreme Court Transcript — file page 7, lines 33-43 — Transcript, file page 7, lines 33-43
- Official Supreme Court Transcript — file page 71, lines 41-17 — Transcript, file page 71, lines 41-17
- Official Supreme Court Transcript — file page 72, lines 49-13 — Transcript, file page 72, lines 49-13
- Official Supreme Court Transcript — file page 73, lines 23-35 — Transcript, file page 73, lines 23-35
- Official Supreme Court Transcript — file page 74, lines 15-23 — Transcript, file page 74, lines 15-23
- Official Supreme Court Transcript — file page 74, lines 31-37 — Transcript, file page 74, lines 31-37
- Official Supreme Court Transcript — file page 74, lines 41-43 — Transcript, file page 74, lines 41-43
- Official Supreme Court Transcript — file page 74, lines 51-9 — Transcript, file page 74, lines 51-9
- Official Supreme Court Transcript — file page 75, lines 13-35 — Transcript, file page 75, lines 13-35
- Official Supreme Court Transcript — file page 8, lines 17-51 — Transcript, file page 8, lines 17-51
- Official Supreme Court Transcript — file page 9, lines 33-37 — Transcript, file page 9, lines 33-37
Official Court provenance
Official docket and case history · Official Supreme Court oral-argument detail page
Verified official opinions and orders
Title and summary sources
- Official Supreme Court Transcript — file page 113, lines 25-47 — Transcript, file page 113, lines 25-47
- Official Supreme Court Transcript — file page 37, lines 37-47 — Transcript, file page 37, lines 37-47
- Official Supreme Court Transcript — file page 4, lines 23-25 — Transcript, file page 4, lines 23-25
- Official Supreme Court Transcript — file page 64, lines 43-51 — Transcript, file page 64, lines 43-51
- Official Supreme Court Transcript — file page 113, lines 25-47 — Transcript, file page 113, lines 25-47
- Official Supreme Court Transcript — file page 37, lines 37-47 — Transcript, file page 37, lines 37-47
- Official Supreme Court Transcript — file page 4, lines 23-25 — Transcript, file page 4, lines 23-25
- Official Supreme Court Transcript — file page 64, lines 43-51 — Transcript, file page 64, lines 43-51
Revision history
- Revision 1 · Post Opinion ·
Correction: Rewritten to the concise citizen-facing editorial standard.
- Revision 2 · Post Opinion ·
Correction: Migrated to the dated official Court activity contract without model use.