​For assessment and tax credit purposes, "curtilage" will be defined to include the homesite that has been established according to departmental standards and the residence thereon.  Other improvements reasonably expected to be used in support of the dwelling house by its occupants are also included within the curtilage, e.g., residential use garages, tennis courts, pools, storage buildings, boat slips and other structures normally associated with a dwelling.  Separately deeded parking spaces and separately deeded boat slips are included within the curtilage only if:  

1. they are owned by the owner of the residence,
   
2. they are utilized by the occupants of the residence, and
   
3. either (a) they are adjacent to or immediately proximate to the residence or (b) they are included within the same development project as the residence, such as a separate unit within a condominium, and are reasonably proximate to the residence. 
   

            The homesite shall be all that land occupied by the residence and other support improvements that are assessed at a primary rate but may also include additional land assessed at a lesser rate which is of insufficient size to be used for another homesite.  An entire parcel represents the curtilage if it is restricted to one homesite by deed, zoning, topography, shape, or frontage, etc...  Subdivision lots are normally restricted to one upon recordation of the plat.

 Land determined to be an additional homesite is not included in the curtilage.

For agricultural accounts, the land area determined in accordance with procedure 019/035/010 for valuation purposes should also be used for the amount of curtilage.

Examples Non-Subdivided Residential:

1. 4 Acre Parcel, 3 Acre Zoning Curtilage is 4 acres since the excess land cannot be used for another building site.
2. 8 Acre Parcel, 3 Acre Zoning Curtilage is 5 acres since 3 acres of the excess could be utilized for another site.
3. 10 Acre Parcel, 3 Acre Zoning
   

Curtilage is 4 acres since 6 acres of the excess could be utilized for another site.

NOTE: Physical characteristics, easements, building restrictions, etc., may prevent excess land from being utilized which would allow the excess land to be included in the curtilage.