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The Indiana Supreme Court is accepting “friend of the court” briefs in a dispute over whether the state’s one-percent cap on homeowner property taxes can be limited to just one acre surrounding a home.
The Indiana Tax Court concluded that the state constitution does not permit a fixed one-acre limitation on the amount of land eligible for the tax cap, ruling in favor of Lake County homeowners Dr. Tulsi and Kamini Sawlani.
The Sawlanis argued that they were entitled to the one percent cap for the additional 2.9 acres of land adjoining their home during the 2019 tax year.
The Lake County assessor has appealed the case to the state’s high court, which is weighing whether to accept the case on transfer.
The court is inviting briefs from anyone with an interest in the case. Any entity wishing to prepare and file an amicus brief must file a motion for leave to appear as amicus and tender its proposed brief by April 28.
The court encourages the submission of joint briefs from similarly aligned entities.
Amicus briefs must not exceed 4,200 words and be accompanied by the verified statement of word count.
The parties may file a single response brief, not exceeding 4,200 words, addressing the amicus briefs and the Indiana Attorney General’s brief. The response must be filed by May 28.
An oral argument in the Indiana Supreme Court Courtroom in Indianapolis has been scheduled for 10 a.m. on June 26.
The case is Dr. Tulsi and Kamini Sawlani v. Lake County Assessor, 21T-TA-44.
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