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Homeowner wonBindingPending attorney reviewNotice before a tax sale

Jones v. Flowers

Jones v. Flowers, 547 U.S. 220 (2006)

Court
Supreme Court of the United States
Decided
2006-04-26
Docket
04-1477

What happened

Gary Jones moved out of his Arkansas house but kept paying the mortgage. When taxes went unpaid, the state mailed notice by certified mail; it came back unclaimed, and the state sold the house anyway.

What the court decided

The Supreme Court held that when mailed notice of a tax sale comes back undelivered, due process requires the government to take additional reasonable steps to notify the owner before selling, if practicable.

In the court's words

“the government must take additional reasonable steps to provide notice before taking the owner’s property”

Why it may matter to you

Notice is a constitutional right. If the tax office knew its letters were not reaching you and did nothing more, that can matter.

Why it might not apply

It requires reasonable extra steps, not proof you actually received notice. Deadlines to challenge a tax sale can be short.

Most useful when

  • Your home was sold for taxes and the notice letters came back undelivered

How to cite it

The full citation for the first time you mention it, a short form for later, and a sample sentence you can adapt.

Full citationJones v. Flowers, 547 U.S. 220 (2006)Short formJones, 547 U.S. 220

Draft — check it with free legal aid before you file or say it in court.

In Jones v. Flowers, 547 U.S. 220 (2006), the court held that when mailed notice of a tax sale is returned undelivered, the government must take additional reasonable steps to notify the owner before selling the property. Here, [say in one sentence what happened in your case]

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