DeKalb County Council approved on second and third reading an ordinance creating a county motor vehicle excise surtax and a wheel tax, to take effect Jan. 1, 2026, the council said during a Monday council meeting in August.

The ordinance, DeKalb County Ordinance 2025-OCC-5, creates an annual county motor vehicle excise surtax under Indiana Code 6-3.5-4 and a county wheel tax under Indiana Code 6-3.5-5. Exhibit A attached to the ordinance sets the surtax at $7.50 for motorcycles, motor-driven cycles, passenger vehicles and trucks with declared gross weight of 11,000 pounds or less; the wheel tax schedule sets $5.00 for categories including buses not for hire, RVs, special machinery, semi trailers and tractors used in combination with semi trailers, and certain trailers and trucks.

Council members debated the rates before the vote. One council member said the proposed rates were “much too low” and called them insufficient to meet the highway department’s needs, adding, “we're kicking the can down the road, and we're not being honest with ourselves or with our constituents as to what's actually needed to manage the roads and highways and bridges.” Another council member argued the ordinance would shortchange some smaller municipalities, saying, “they're they're basically got screwed out of money that we put this on so low, and they can't make improvements.”

A different council member said constituents across the county had thanked the council for the low rates and acknowledged the possibility of revisiting the rates later: “Most of them are aware that we may have to revisit this at a later date, and maybe it will be an increase.” Another member referenced earlier presentations, saying, “Ben Parker made the comment during some of his presentations that over the last year or so that our roads have improved from 4.5 up to a 6.”

The ordinance includes statutory exemptions for wheel tax liability: vehicles owned by the state, a state agency or political subdivision; vehicles already subject to the annual excise tax under Indiana Code 6-3.5-4; school buses or buses owned and operated by religious or nonprofit youth organizations used to transport members; and funeral service vehicles as defined in Indiana Code 25-15-2-17.

Council member Bob Kraft moved to approve the ordinance on second and third readings; Council member Amy Prosser seconded the motion. A roll-call vote recorded five votes in favor and two opposed: Collins — yes; Prosser — yes; Dembski — yes; Kraft — yes; Dan y — no; Ring — no; Yard — yes. The motion carried 5-2.

The ordinance was read into the record at the meeting; the council noted that the ordinance had passed its first reading on Wednesday, Aug. 13. The ordinance states that the surtax and wheel tax amounts are set forth in the attached Exhibit A and that the ordinance is to be governed by Indiana Code 6-3.5-4 and 6-3.5-5.

No directive to amend the rates or to assign staff to produce an immediate revised rate study was recorded during the meeting. The council did not take additional formal actions tied to allocation between the county and its cities during this session.