McGee v. Alger County Treasurer

Filed in October 2025

In McGee v. Alger County Treasurer, the U.S. Supreme Court is requested to consider whether Michigan’s process for recovering surplus equity after a tax foreclosure violates the Takings and Due Process Clauses. The Buckeye Institute, Manhattan Institute for Policy Research, National Federation of Independent Business Small Business Legal Center, and Owners’ Counsel of America filed an amicus brief supporting the petitioners.

The brief argues that the Fifth Amendment’s just compensation requirement is categorical. According to the amici, Michigan created procedural barriers that can prevent homeowners from recovering surplus equity after a tax foreclosure, rather than providing a process that protects their constitutional right to compensation.

The amici also point to procedures in other states that give homeowners more time and clearer processes to claim excess proceeds. They ask the Court to grant review, reverse the lower court’s decision, and establish a baseline for due process in excess equity claims.

Read the full amicus brief by Jay R. Carson here.