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

1 

Opinion of the Court 

NOTICE: This opinion is subject to formal revision before publication in the 
United  States  Reports.  Readers  are  requested  to  notify  the  Reporter  of 
Decisions,  Supreme  Court  of  the  United  States,  Washington,  D. C.  20543, 
pio@supremecourt.gov, of any typographical or other formal errors. 

SUPREME COURT OF THE UNITED STATES 

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No. 22–166 
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GERALDINE TYLER, PETITIONER v. HENNEPIN 
COUNTY, MINNESOTA, ET AL. 

ON WRIT OF CERTIORARI TO THE UNITED STATES COURT OF 
APPEALS FOR THE EIGHTH CIRCUIT 

[May 25, 2023] 

CHIEF  JUSTICE  ROBERTS  delivered  the  opinion  of  the 

Court. 

Hennepin  County,  Minnesota,  sold  Geraldine  Tyler’s
home for $40,000 to satisfy a $15,000 tax bill.  Instead of 
returning the remaining $25,000, the County kept it for it-
self.  The question presented is whether this constituted a 
taking of property without just compensation, in violation 
of the Fifth Amendment. 

I 
Hennepin  County  imposes  an  annual  tax  on  real  prop-
erty.  Minn.  Stat.  §273.01  (2022).  The  taxpayer  has  one
year to pay before the taxes become delinquent.  §279.02.  If 
she does not timely pay, the tax accrues interest and penal-
ties, and the County obtains a judgment against the prop-
erty, transferring limited title to the State.  See §§279.03, 
279.18,  280.01.    The  delinquent  taxpayer  then  has  three 
years to redeem the property and regain title by paying all 
the taxes and late fees.  §§281.17(a), 281.18.  During this
time, the taxpayer remains the beneficial owner of the prop-
erty and can continue to live in her home.  See §281.70.  But