HB 1176 Summary

• Expands recreational vehicle excise tax to include unregistered recreational vehicles that are permanently located in Indiana, in addition to registered vehicles and truck campers owned by Indiana residents.

• Establishes presumption that a recreational vehicle located in Indiana on May 1 and not operated on Indiana highways in the previous six months is permanently located in Indiana.

• Requires campground owners to report annually to county assessors by July 15 information about recreational vehicles on their property, including renter names, addresses, parking dates, and vehicle details.

• Directs county assessors to determine which recreational vehicles are permanently located in Indiana by August 15 and report findings to county treasurers by August 20 for tax billing purposes.

• Requires county treasurers to mail excise tax bills by September 1 with payment due to the county treasurer by October 1.