When Disabled Homeowners Lose Their Homes for a Pittance in Unpaid Property Taxes: Some Lessons from in Re Mary Lowe
NAELA Journal, Vol. 5, p. 159, 2009
Posted: 10 Apr 2010
This article discusses in depth the problem of homeowners with cognitive disabilities who lose their homes because of the failure to pay a very small property tax bill. The article discusses the nature and extent of the problem, delinquent property tax procedures in Illinois and elsewhere, and the applicable due process jurisprudence. It then traces the history of the protracted, but ultimately unsuccessful litigation seeking recovery of Ms. Lowe's house, as it proceeded through the Illinois courts. The article concludes with a discussion of the inadequacy of remedies, such as indemnity funds, for disabled homeowners, and the legislative initiatives that the Office of the Public Guardian of Cook County, Illinois has proposed to the Illinois legislature to remedy the situation.
Keywords: Due Process, Disabled Homeowners, tax lien sale, unpaid property taxes
JEL Classification: H71, K11, K34, K40
Suggested Citation: Suggested Citation