HB 1269 Summary

• Expands the 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.

• Presumes a recreational vehicle is permanently located in Indiana if it is unregistered and has remained parked on the same campground space for at least six months as of March 1 of a particular year.

• Requires campground owners to submit annual reports to county assessors by April 15 disclosing occupant information, vehicle details, and license plate data to identify taxable unregistered recreational vehicles.

• Directs county assessors to determine which recreational vehicles are subject to taxation by August 15 and report findings to county treasurers, who must bill owners before September 1 with payment due by October 1.

• Requires county treasurers and assessors to certify excise tax collection information to county auditors so taxes are properly distributed to taxing units in the same manner as property taxes.