Document ID: ./input/supremecourt_opinions/opinions/22pdf/22-166_8n59.pdf
Page Number: 6.0

Cite as:  598 U. S. ____ (2023) 

3 

Opinion of the Court 

it was intended to remedy the State’s tax losses, not to pun-
ish  delinquent  property  owners.  Id.,  at  794  (citing  505 
F. Supp. 3d, at 895–899). 

We granted certiorari.  598 U. S. ___ (2023). 

II 
The County asserts that Tyler does not have standing to
bring  her  takings  claim.  To  bring  suit,  a  plaintiff  must 
plead an injury in fact attributable to the defendant’s con-
duct  and  redressable  by  the  court.  Lujan  v.  Defenders  of 
Wildlife, 504 U. S. 555, 560–561 (1992).  This case comes to 
us on a motion to dismiss for failure to state a claim.  At 
this initial stage, we take the facts in the complaint as true. 
Warth  v.  Seldin,  422  U. S.  490,  501  (1975).    Tyler  claims
that the County has illegally appropriated the $25,000 sur-
plus beyond her $15,000 tax debt.  App. 5.  This is a classic 
pocketbook injury sufficient to give her standing.  TransUn-
ion LLC v. Ramirez, 594 U. S. ___, ___ (2021) (slip op., at 9). 
The County objects that Tyler does not have standing be-
cause  she  did  not  affirmatively  “disclaim  the  existence  of
other debts or encumbrances” on her home worth more than 
the $25,000 surplus.  Brief for Respondents 12–13, and n. 
5.  According to the County, public records suggest that the
condo may be subject to a $49,000 mortgage and a $12,000 
lien  for  unpaid  homeowners’  association  fees.    See  ibid. 
The County argues that these potential encumbrances ex-
ceed the value of any interest Tyler has in the home above
her $15,000 tax debt, and that she therefore ultimately suf-
fered no financial harm from the sale of her home.  Without 
such harm she would have no standing.

But  the  County  never  entered  these  records  below,  nor 
has  it  submitted  them  to  this  Court.    Even  if  there  were 
encumbrances on the home worth more than the surplus,
Tyler still plausibly alleges a financial harm: The County 
has kept $25,000 that belongs to her.  In Minnesota, a tax 
sale extinguishes all other liens on a property.  See Minn.