Highland Council files proposed wheel tax ordinance as resident raises concerns about impacts on seniors

The Highland Town Council introduced and filed Proposed Ordinance No. 1853 on July 6, 2026 to establish a Town motor vehicle excise surtax and a municipal wheel tax. The ordinance specifies rates and vehicle categories (passenger vehicles $25; motorcycles $10; trucks up to 11,000 lbs $25; trailers $10; semitrailers $40; buses $40; recreational vehicles $20) and sets exemptions for state-owned vehicles, political subdivisions, vehicles already subject to the surtax, certain nonprofit buses and antique plates. The ordinance directs the Indiana Bureau of Motor Vehicles to collect the surtax and wheel tax and requires a Council review of rates within five years. No adoption vote was taken; the item was filed with amendments.

A resident, Lydia Shotts of Highland, voiced opposition during public comment, arguing discounts in the wheel tax for trailers and semis would not help seniors and that the change could raise property taxes. Shotts said, "by putting the wheel tax on my property taxes will only make my property taxes go higher," later reiterated she is both handicapped and a senior. Council President Georgeff responded during public comment that "seniors are be exempted from the wheel tax" and clarified that the wheel tax is an excise tax assessed at license plate renewal rather than added to property tax.

The ordinance text included collection procedures, specified vehicle classifications and rates, and required transmittal of the final ordinance to the Indiana BMV. Councilors did not adopt the ordinance at the July 6 meeting; further action and implementation details will depend on subsequent Council consideration and BMV procedures.