From the Editor – Property of Estate and Exemptions

By The Honorable William Houston Brown (Retired)

Minnesota’s property tax refund was not exempt as a government assistance based on need. The debtors claimed exemptions under Minnesota statutes, including claiming a state property tax refund as a “government assistance based on need” under Minnesota’s § 550.37. Following its earlier ruling in In re Johnson, 509 B.R. 213 (B.A.P. 8th Cir. 2014), which dealt with the same exemption, the panel held that Johnson had not been affected by the Eighth Circuit’s decision in In re Hardy . . .

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