Jefferson County approves $35 motor-vehicle "wheel" tax; commissioners set referendum for 2028

The Jefferson County Commission on a 16-1 vote approved a $35 motor-vehicle privilege tax — commonly called a wheel tax — intended to raise recurring local revenue for public safety, school capital and road maintenance.

Commissioner Katie Huffaker, sponsor of the successful resolution, said the tax is meant to help close the county’s budget gap without increasing property tax rates. “This is not gonna balance our budget, but it does help a lot,” Huffaker told the commission before the final vote.

The commission debated multiple competing proposals before the final decision. An effort to increase the tax to $50 failed. Commissioners later adopted an amendment requiring the county to place the tax before voters in a countywide referendum in 2028; the amendment passed on the commission floor. Commissioners also discussed implementation logistics, including the county clerk’s need for at least 90 days to change renewal notices; the commission later moved to amend implementation timing, but no final implementation date is recorded in the transcript.

Why it matters: Commissioners said the tax will provide a recurring revenue source to avoid larger property-tax increases and to restore funding lines reduced in last year’s budget. Supporters argued the tax provides funding targeted to sheriff and EMS vehicles, school capital needs and highways. Opponents warned about indefinite new taxes and urged time-limited or sunset provisions.

What commissioners and residents said: Dozens of residents used the meeting’s public-comment period to weigh in on a range of proposed taxes earlier in the evening. Some speakers urged a wheel tax as an alternative to larger property tax increases; others said taxes on specific industries or short-term rentals were preferable. On the floor, proponents framed the levy as a bridge until other revenue sources ramp up; opponents pressed for a limited duration or more transparency about allocations.

Votes and amendments: The commission defeated an earlier wheel-tax proposal (Resolution 2025-08) by a 6-11 vote earlier in the meeting. The later resolution (sponsored by Commissioners Katie Huffaker and Terry Dockery) passed 16-1 after floor amendments. A separate amendment to increase the levy to $50 was rejected; an amendment to require a public referendum in 2028 passed.

Next steps: The commission’s action authorizes the levy; county staff must complete implementing steps with the state and the county clerk’s office. Commissioners discussed the clerk’s 90-day timeline for changing renewal notices and considered a later effective date; the transcript records the request and debate but does not record a final vote on the implementation date in the public minutes included here.

The commission recorded the final passage on the afternoon’s agenda and moved on to other business.