On May 25, 2023, the U.S. Supreme Court issued what most would consider an unremarkable decision, Tyler v. Hennepin County, ___ U.S.____, 143 S.Ct. 1369 (2023), which concluded that the Minnesota tax sale law resulted in an unconstitutional taking in violation of the Fifth Amendment. The taking occurred as a result of the state tax sale law which allowed the county (the Minnesota taxing authority) to retain the owner's equity in the real property beyond the amount to satisfy the outstanding taxes. By reason of the Tyler decision, Minnesota will be required to rewrite its tax sale law to permit owners to recover equity in real estate beyond the amount to pay the taxes.