Indiana Property Tax Cap’s One-Acre Limit Held Unconstitutional

Homeowners convinced the Indiana Tax Court that restricting a 1% property tax cap to only up to one acre of land is unconstitutional.

The state constitution’s one percent tax cap is meant for residential property, including curtilage, a term that doesn’t imply a specific amount of acres, the Wednesday opinion said. Various legal and dictionary definitions of curtilage pertain to either the land surrounding the dwelling, or how that land is used, but none provide a specific area, the court said.

“Therefore, for purposes of the Constitution, the amount of land that may be entitled to the one percent cap ...