If you review the using indexes section of the documentation, you'll see that this use case isn't supported.
For cases like these, where you have nodes with a list property (such as tags as in your case) where you need to lookup the node by one of its list values, we recommend modeling the tags as separate connected nodes (such as (:Tag{name:'test1'}), create an index on this, then match to the pattern:
MATCH (n:Address)-[:TAG]->(t:Tag)
WHERE t.name in ['test1']
RETURN n
I don't believe there's been a change here yet. There is active work going on with index changes, but nothing to report on support for indexed elements of list properties.
Thanks for your answer. Right now I'm trying to design RBAC for my Neo4j application so will try to think how to properly implement it with the role/permission nodes.