New Jersey Property Owner Loses Surplus Tax Sale Challenge Again

A former New Jersey land owner failed to convince an appellate court on Friday that he was entitled to surplus equity in a tax foreclosed property because he didn’t timely move for reconsideration after it rejected his first appeal of an adverse trial court ruling.

The US Supreme Court held in Tyler v. Hennepin County that property owners are entitled to the surplus proceeds from the tax sales of their properties, but that case doesn’t apply here because John Kemp didn’t seek reconsideration in time after the Tyler decision came down, the unpublished opinion said.

• While Kemp claimed Tyler was ...