In 2023, the U.S. Supreme Court ruled in Tyler v. Hennepin County that it is unconstitutional for a local government to take a property in a tax foreclosure and keep the equity after the tax debt and costs are paid. Many states will now need to take a close look at their tax foreclosure laws to make sure that they are aligned with the precedent set by Tyler. As they do, they should revise the laws to protect property owners from unnecessary tax foreclosures and preserve the equity in their homes.

Property tax systems can foster sustainable homeownership, be fair and reasonable for property owners, and still provide the revenue needed for quality public services.

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Reforming Property Tax Foreclosure Laws to Promote Sustainable Homeownership