Michael Pung, Personal Representative of the Estate of Timothy Scott Pung v. Isabella County, Michigan

The Supreme Court decided a challenge to Isabella County's tax foreclosure of property after the Pung family owed $2,241 in taxes. The case concerned whether compensation must reflect fair market value or the auction price, and whether keeping property far more valuable than the debt is an excessive fine.

Justice Alito wrote the 9–0 opinion, joined by Chief Justice Roberts and Justices Kagan, Gorsuch, Kavanaugh, Barrett, and Jackson; Justices Thomas and Sotomayor concurred.

Majority

Alito

Roberts

Thomas

Sotomayor

Kagan

Gorsuch

Kavanaugh

Barrett

Jackson

The decision affects homeowners whose property is sold over small unpaid tax debts and counties that conduct tax foreclosures. For example, it guides what a homeowner may receive when a tax sale brings more than the debt.

Lower courts and local tax agencies must apply the Supreme Court's decision in similar foreclosure cases. The parties may now pursue any further proceedings needed to carry out the decision.

The Court decided the constitutional dispute over tax foreclosure, property value, and a $2,241 tax debt. The decision now governs this case.

Homeowners facing tax foreclosure and local governments collecting overdue property taxes are affected. The case concerns what happens when property is worth far more than the debt.

Lower courts and tax agencies must apply the Supreme Court's decision. The parties can take further steps needed to implement it.