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Skip to content Sections SEARCH U.S. SUBSCRIBE FOR $1/WEEKLog in Thursday, June 1, 2023 Today’s Paper SUBSCRIBE FOR $1/WEEK U.S.|States Are Not Entitled to Windfalls in Tax Disputes, Supreme Court Rules https://www.nytimes.com/2023/05/25/us/supreme-court-condo-taxes.html * Give this article * * Advertisement Continue reading the main story Supported by Continue reading the main story STATES ARE NOT ENTITLED TO WINDFALLS IN TAX DISPUTES, SUPREME COURT RULES In a unanimous decision, the justices sided with a 94-year-old woman who got nothing when a Minnesota county sold her condominium to recoup unpaid taxes. * Send any friend a story As a subscriber, you have 10 gift articles to give each month. Anyone can read what you share. Give this article * * * Read in app The U.S. Supreme Court ruled on Thursday that states cannot retain more than what a taxpayer owed when seizing private property to recoup unpaid taxes.Credit...Kenny Holston/The New York Times By Adam Liptak Reporting from Washington May 25, 2023 The Supreme Court unanimously ruled on Thursday that states that seize and sell private property to recoup unpaid taxes violate the Constitution’s takings clause if they retain more than what the taxpayer owed. The case concerned a 94-year-old woman in Minnesota who had stopped paying property taxes on her condominium after moving into an assisted-living center. Adam Liptak covers the Supreme Court and writes Sidebar, a column on legal developments. A graduate of Yale Law School, he practiced law for 14 years before joining The Times in 2002. @adamliptak • Facebook A version of this article appears in print on May 26, 2023, Section A, Page 19 of the New York edition with the headline: Justices Rule Keeping Profit From Tax Sales Is Not Legal. Order Reprints | Today’s Paper | Subscribe * Give this article * * * Read in app Advertisement Continue reading the main story -------------------------------------------------------------------------------- Subscribe to The Times to read as many articles as you like. nytimes.com/subscription SITE INDEX SITE INFORMATION NAVIGATION * © 2023 The New York Times Company * NYTCo * Contact Us * Accessibility * Work with us * Advertise * T Brand Studio * Your Ad Choices * Privacy Policy * Terms of Service * Terms of Sale * Site Map * Canada * International * Help * Subscriptions You’ve reached your limit of free articles. Already a subscriber? Log in. The New York Times: Digital and Home Delivery Subscriptions READER FAVORITE BASIC SUBSCRIPTION Get unlimited access to all of The Times. Introductory offer $6.25 $1/week Billed as $4 every 4 weeks for the first year. Cancel or pause anytime. Check out with card Or continue with -------------------------------------------------------------------------------- Offer Link An All Access subscription includes News, plus Games, Cooking, Wirecutter and The Athletic. -------------------------------------------------------------------------------- Offer for a New York Times All Access subscription; current subscribers not eligible. Subscription excludes print edition. Your payment method will automatically be charged in advance the introductory rate of $4 every 4 weeks for 1 year, and after 1 year the standard rate of $25 every 4 weeks. Your subscription will continue until you cancel. Cancellation takes effect at the end of your current billing period. Taxes may apply. Offer terms are subject to change. -------------------------------------------------------------------------------- © 2023 The New York Times Company HelpFeedback Your tracker settings We use cookies and similar methods to recognize visitors and remember their preferences. We also use them to measure ad campaign effectiveness, target ads and analyze site traffic. To learn more about these methods, including how to disable them, view our Cookie Policy. By clicking "accept", you consent to the processing of your data by us and third parties using the above methods. You can always change your tracker preferences by visiting our Cookie Policy. ACCEPT REJECT plus-icon check Subscribe to The Times to read (and print) as many articles as you’d like. nytimes.com/subscription