Supreme Court of the United States · Official docket →
Johanna McGee, as Personal Representative of the Estate of Jacqueline McGee, et al. v. Alger County Treasurer, et al.
Paid petition · Court of Appeals of Michigan, No. 363803, 363804 · judgment September 12, 2024
Before the decision, well below the 4.1% base rate, with no standout signals pointing toward a grant.
Questions presented
When government takes and sells private property to collect a tax debt, it must return the surplus proceeds from the sale to the former property owner as just compensation. Tyler v. Hennepin Cnty., 598 U.S. 631 (2023). Michigan continues to evade that categorical duty. It established a complicated claims process purporting to offer owners an opportunity to claim their funds, Mich. Comp. Laws § 211.78t, yet in approximately 95% of cases, the tax debtors cannot successfully navigate it. When that happens, the government keeps the owner’s equity as a windfall. Four other states have enacted similarly Byzantine claims processes. Federal and state courts allow this end-run around Tyler and due process mainly based on Nelson v. City of New York, 352 U.S. 103 (1956), which contains language that the existence of any procedure to recover surplus proceeds prevents the taking from occurring. The questions presented are:
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Does Michigan’s claims process violate the Takings and Due Process Clauses?
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To the extent it authorizes Michigan’s confiscatory claim statute, should the Court overrule Nelson v. City of New York?
Counsel of record
For petitioner
Christina Marie Martin
Christina M. Martin
For respondent
Cynthia Michelle Filipovich
Clark Hill PLC
Proceedings
- Mar 02 2026Rehearing DENIED.
- Feb 11 2026DISTRIBUTED for Conference of 2/27/2026.
- Feb 03 2026Petition for Rehearing filed.
- Jan 12 2026Petition DENIED.
- Dec 23 2025DISTRIBUTED for Conference of 1/9/2026.
- Dec 04 2025Rescheduled.
- Nov 25 2025DISTRIBUTED for Conference of 12/12/2025.
- Nov 24 2025Reply of petitioners Johanna McGee, et al. filed. (Distributed)
- Nov 10 2025Brief of respondents Alger County Treasurer, et al. in opposition filed.
- Oct 06 2025Brief amicus curiae of National Taxpayers Union Foundation filed.
- Oct 06 2025Brief amicus curiae of Legal Services of New Jersey filed.
- Oct 06 2025Brief amici curiae of Pioneer Institute, Inc.,et al. filed.
- Oct 06 2025Brief amici curiae of Buckeye Institute, et al. filed.
- Sep 22 2025Motion to extend the time to file a response is granted in part and the time is extended to and including November 10, 2025.
- Sep 19 2025Motion to extend the time to file a response from October 6, 2025 to December 5, 2025, submitted to The Clerk.
- Sep 04 2025Response Requested. (Due October 6, 2025)
- Sep 03 2025DISTRIBUTED for Conference of 9/29/2025.
- Aug 26 2025Waiver of right of respondent Alger Cty. Treasurer, et al. to respond filed.
- Aug 15 2025Petition for a writ of certiorari filed. (Response due September 18, 2025)
- May 23 2025Application (24A1140) granted by Justice Kavanaugh extending the time to file until August 15, 2025.
- May 21 2025Application (24A1140) to extend the time to file a petition for a writ of certiorari from June 26, 2025 to August 15, 2025, submitted to Justice Kavanaugh.