Adam Cohen Discusses the Potential Property Tax Implications of Pung v. Isabella County in Public Money Pod

Adam J. Cohen recently joined the University of Chicago Harris School of Public Policy’s Public Money Pod to discuss property tax collection and the potential nationwide impact of Pung v. Isabella County, a case currently pending before the U.S. Supreme Court. The podcast series explores issues at the intersection of public finance, government operations and public policy, featuring conversations with practitioners, academics and public sector leaders on topics affecting state and local governments.

During this episode, “Property Tax Collection and Implications of Pung v. Isabella County,” Adam, who represents municipalities across Connecticut, joined co-hosts Liz Farmer and Justin Marlowe to examine the tools municipalities use to collect delinquent property taxes and the legal questions at the center of the case. Oral arguments were heard by the Supreme Court in February 2026, and a decision is expected to have significant implications for property tax foreclosure laws across the country.

Discussing the potential impact of a ruling in favor of the petitioner, Adam noted that “adopting a fair market value requirement for compensation after a tax foreclosure would end all tax enforcement for property taxes at the municipal level.” He explained that tax-foreclosed properties are sold through forced auctions rather than traditional market transactions, making it virtually impossible to obtain fair market value due to factors such as limited buyer protections, title risks, potential litigation, redemption rights, delayed closings and, in some cases, the need to evict former owners.

Adam also emphasized the importance of fairness and consistency in tax administration, noting that “the only fair way to administer taxation is equally.”

To listen to the full podcast on Apple, please click here.

To listen to the full podcast on Spotify, please click here.