Elkhart County Auditor
Wheel and Sur Tax Distributions
The Wheel Tax is officially known as the Local Option Highway User Tax (LOHUT). It passed Indiana's General Assembly in 1980 and is the only optional tax specifically for road funding. LOHUT is comprised of two separate taxes that must be passed concurrently. These two taxes are the County Motor Vehicle Excise Surtax (IC 6-3.5-4) and the County Wheel Tax (IC 6-3.5-5).
The County Motor Vehicle Excise Surtax, which is paid annually at the time of registration, applies to automobiles, motorcycles, and trucks under 11,000 pounds. It can either range from 2% to 10% of the excise tax (but cannot be less than $7.50) or it can be a flat amount from $7.50 to $25.00 on each motor vehicle. The Excise Surtax must be the same rate or amount on Each applicable motor vehicle.
The annual County Wheel Tax applies to vehicles (including farm vehicles) not subject to the Excise Surtax and includes buses, recreational vehicles, semi-trailers, tractors, light trailers, heavy trailers, trucks and heavy trucks. Wheel Tax exceptions include vehicles owned by the state, political subdivisions, religious organizations, or nonprofit youth organizations. The rate may be between $5.00 and $40.00 per vehicle, and there may be different rates for each vehicle class.
Excise Surtax revenues may be used to construct, reconstruct, repair, and maintain roads (a processing fee of 15 cents per vehicles goes to the Bureau of Motor Vehicles each year). Wheel Tax revenues may be used for the same purposes and may also be used as a contribution to a Multiple County Infrastructure Authority.
Elkhart County Auditor – Pauline Graff
Contact us at the Auditor’s Office
Elkhart County Administration Offices
117 2nd Street, 2nd Floor
Goshen, IN 46526
Auditor: 574- 535-6719
Real Estate: 574-535-6710
Monday 8:00am – 5:00pm
Tuesday - Friday 8:00am – 4:00pm