Pung v. Isabella County, Michigan

Filed in December 2025

In Pung v. Isabella County, Michigan, the Supreme Court is considering whether the government may take and sell a home to satisfy a tax debt while keeping the property’s remaining value.

The Buckeye Institute, National Federation of Independent Business Small Business Legal Center, Competitive Enterprise Institute, Mountain States Legal Foundation, Illinois Policy Institute, and Owners’ Counsel of America filed an amicus brief supporting the petitioner. The brief argues that the Fifth Amendment requires the government to provide just compensation when it takes property, including the equity a homeowner has built in that property.

The case involves Timothy Scott Pung’s property, which Isabella County valued at $194,400. The property was later sold at a foreclosure auction for $76,008 to satisfy $2,241.93 in unpaid property taxes. The purchaser subsequently sold it for $195,000. The brief argues that the large gap between these figures raises serious questions about whether Pung received just compensation for the property’s equity.

The brief also asks the Court to provide clear guidance on tax lien foreclosures more broadly. It argues that governments must have procedures that result in just compensation when property is taken to satisfy a tax debt.

The brief was authored by Jay R. Carson, counsel for The Buckeye Institute. Read the full brief here.