Rethinking How Indiana Taxes Its Ski Areas

September 27, 2026 - 17:07

Public policy and Indiana's ski resorts need attention. The state currently treats ski areas as standard commercial real estate, applying the same property tax framework used for shopping centers, office parks, and warehouses. This approach ignores a fundamental reality: ski areas depend on weather, and weather is becoming less predictable every year.

A ski resort's value is tied directly to snowfall, temperature, and season length. When a winter brings warm spells and rain instead of snow, revenue drops sharply. Lift tickets go unsold, rental shops sit idle, and lodging stays empty. Yet the tax bill arrives based on assessments that assume stable, year round income. That mismatch can push operators toward layoffs, deferred maintenance, or closure.

Supporters of the current system argue that all businesses should be treated equally. In principle that sounds fair. In practice, a ski area is not a warehouse. It cannot store its product or shift operations indoors when the season fails. Its entire business model rests on conditions no owner can control.

Lawmakers should consider a tax structure that reflects seasonal risk. Options include income based assessments, weather adjusted valuations, or temporary relief during low snow years. Such changes would not hand ski areas a free pass. They would simply align taxes with the actual economics of the industry.

Indiana's ski areas provide jobs, tourism revenue, and winter recreation. Treating them like ordinary commercial property risks losing all three. A smarter policy would recognize that when the weather does not cooperate, the tax code should not make things worse.