Buckeye Institute asks Ohio Supreme Court to halt Cuyahoga County tax foreclosure practice

A Columbus-based think tank is asking the Ohio Supreme Court to block a Cuyahoga County tax foreclosure practice that critics argue allows the government to take property without compensating homeowners for equity exceeding their unpaid tax debt.

The Buckeye Institute filed its second amicus brief Monday in Craig v. Cromes, a case involving three Cuyahoga County homeowners whose properties were forfeited after they failed to sell at public auction.

“When Moses Cleaveland laid out the plat map more than 200 years ago for the property where the plaintiffs in this case would live, he would have understood that the government cannot pocket the profits from the sale of property seized to settle a tax debt,” Buckeye Institute Senior Litigator Jay R. Carson said.

As Ohio.News previously reported, the case involves homeowners Angelo D. Craig, Angela Taylor and Abraham David, whose properties were forfeited after accumulating delinquent property taxes, penalties, interest and foreclosure costs.

Craig’s Cleveland home was assessed at approximately $45,000 after an initial $620.97 in delinquent taxes. His total obligation eventually grew to roughly $12,400 after penalties, 12% annual interest, additional taxes and foreclosure costs.

Taylor’s Shaker Heights property was valued at more than $90,000 against an initial tax debt of $4,654.62, while David’s Cleveland property was valued at approximately $34,000 against $3,383.68 in debt.

In each case, the properties failed to sell at two public auctions and were ultimately forfeited to the state or a land reutilization entity. The homeowners were not compensated for the value of their properties exceeding what they owed, according to court filings cited in previous Ohio.News reporting.

The Buckeye Institute’s latest brief argues that protections dating from the Magna Carta through the Northwest Ordinance of 1787 and the U.S. and Ohio constitutions establish a right to compensation when government takes private property.

The Ohio Constitution provides that when private property is taken for public use, compensation must be paid to the owner. The institute argues that the obligation applies to the surplus value of property taken through tax foreclosure.

The organization also pointed to the U.S. Supreme Court’s 2023 decision in Tyler v. Hennepin County. In that case, the court unanimously ruled that a Minnesota county violated the Fifth Amendment’s Takings Clause when it sold a woman’s condominium to satisfy a property tax debt and kept proceeds exceeding the amount she owed.

The Buckeye Institute argues the same principle should prevent Cuyahoga County from retaining homeowners’ equity when properties are forfeited through Ohio’s tax foreclosure process.

Ohio law allows local governments to foreclose on properties to recover delinquent taxes. The dispute in Craig v. Cromes centers not on the government’s authority to collect those debts, but whether homeowners retain a constitutional right to the remaining value of their property after those obligations are satisfied.

Cuyahoga County reported more than $248 million in unpaid property taxes across approximately 25,000 parcels as of late 2025, according to previous Ohio.News reporting.