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Boone County hears detailed briefing on vehicle wheel tax and excise surtax options
Summary
An LTAP consultant outlined how a county wheel tax (wheel tax) and vehicle excise surtax—adopted together as LOHA—could raise local road funding and qualify Boone County for Community Crossings Matching Grant direct distributions beginning in fiscal 2027; no ordinance was proposed or voted on.
Boone County officials received a detailed informational presentation on a county wheel tax and vehicle excise surtax—together described in the briefing as a two-part local option highway funding mechanism—during a council meeting.
The presentation matters because adoption of both taxes is required to create a new, recurring local revenue stream for roads and bridges and to qualify county and municipal units for a new Community Crossings Matching Grant (CCMG) direct distribution that begins in fiscal 2027. Jennifer Sharkey, who identified herself as a representative of the Indiana Local Technical Assistance Program, told the council LOHA (the combined wheel tax and excise surtax) is intended to support local road and bridge funding activities and that counties must adopt both taxes concurrently to be eligible for the new direct-distribution funding.
Sharkey described two distinct charges: an excise…
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