Local Option Highway User Tax

The ONLY local option tax specifically for road funding.

Wayne County Highway

The Wayne County Highway Department is proposing a Wheel Tax for Wayne County to help offset the annual shortfalls for road work expenses. 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). This would give the County Highway Department the funds needed to keep the roads in Wayne County in the best shape possible. This site is designed to help educate the county taxpayers as to what the LOHUT tax is, what happens if the County doesn't pass the tax, where the County Highway Department stands financially, as well as give the taxpayers a place to express their opinions about the tax. Please browse through the information on this site and browse trough the Gallery of pictures from around the County and then please express your opinion.

2011 Road Work

Funds available for the County Highway comes from 2 main sources: The Motor Vehicle Highway (MVH) and Local Road and Street (LRS) funds. In 2011 the total funds available for the County Highway Department is $544,300.00. The funds already accounted for 2011 totals to $177,137.00, leaving only $367,163.00 to do all of the needed road work in 2011.

2001 to 2010 Average Road Work Done

The average paved miles in Wayne County equaled 8.11 miles, at 2011 prices that equals a total of $327,977.00. The average patch pave used in Wayne County equaled 5541 tons, at 2011 prices that equals a total of $240,479.00. The average sealing miles in Wayne County equaled 85.1 miles, at 2011 prices that equals a total of $956,548.00. The total average road work done at 2011 prices equals $1,525,004.00

2001 to 2010 Average Non-Road Work Expenses

The average expense for 7,593 tons of Ice Sand equals $34,548.00. The average expense for 11,217 gallons of Calcium Chloride equals $9,422.00. The average expense for 876 tons of Salt equals $55,888.00. The average expense for 4,500 gallons of De-Ice equals $15,705.00. The average expense for 106 tons of Cold Mix equals $12,190.00. The average expense for 17.6 yards of Concrete equals $1,936.00. The average expense for Non-Seal Stone equals $47,448.00. The total expenses for 2011 equals $1,702,141.00, the total budget for 2011 is $544,300.00, which equals a shortfall for road work in 2011 of $1,157,841.00

16 Year Road Work Comparison

You will have to look back to 1995 to find a lower budget than 2011. 1995 budget equaled $3,610,016.00, 2011 budget equals $3,614,325.00, a difference of only $4,309.00. The cost per mile of Single Seal (materials only) in 1995 was $3,955.00, in 2011 it is projected to be $11,240.00. The cost per mile of 1.5" Paving (materials only)in 1995 was $17,014.00, in 2011 it is projected to be $40,441.00. At those prices the Highway Dept will only be able to seal 29.1 miles and pave a whopping 1.05 miles in 2011 versus 46.2 miles of sealing and 52.4 miles of paveing in 1995. To do the same amount of road work that was done 16 years ago at 2011 prices we would need an additional $2,271,233.00.

LOHUT Is Needed

As you can see just from the brief information above that LOHUT is needed if Wayne County wants to continue to drive on it's well maintained roadways. We are not alone, 47 other counties and all counties surrounding Wayne County have already passed the LOHUT tax for their roadways, that includes 6 of the 10 most populated counties. This is a issue that cannot be ignored or just overlooked, our roads will continue to decline and eventually turn into gravel. The estimated cost (materials only) to turn 1 mile of gravel road into pavement equals $115,885.00. For LOHUT to be imposed, the County Council must, after giving public notice, concurrently pass an ordinance adopting the Excise Surtax and the Wheel Tax. If there is not a unanimous vote, then it must pass at two different meetings. If LOHUT is passed after December 31 and before July 1, then it will be collected starting January of the following year. If passed after June 30, then it will be collected two years later.