LOCAL FUNDING
IDAHO HIGHWAY USER REVENUE
1. Collection
Highway User Revenue (HUR) is a motor vehicle fuel tax, registration, weight/distance tax, etc.
HUR is comprised of approximately 70% fuel tax and 30% registration, etc.;
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Fuel tax is collected from the distributor, not at the pump and
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Registration is collected face-to-face by the Idaho Transportation Department, (ITD) by County personnel, and by mail-in.
2. Distribution
HUR is distributed through the Highway Distribution Account (HDA).
Initial distribution: ISP [5.0%], ITD [57%], Local Highway Jurisdictions, (LHJ) [38%]
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Distribution of LHJ-HUR starts with 30% to cities, and 70% to counties and highway districts;
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Of that 70%: 10% equal division to all counties; 45% is distributed based on the reported improved road mileage (IRM) from the prior calendar year; 45% is distributed based on that counties proportion of total registration revenue from the prior calendar year. This is repeated at the county level: 10% of the lump sum distributed to the county is equally divided between the county and highway districts; 45% based on proportion of county or highway district IRM within the county; 45% based on proportion of registration revenue generated by residences of the county or highway district in that county.
3. Improved Road Mileage: A road with any surface that is graded and drained.
LHJ mileage is increasing as a result of population and economic growth, annually resulting in a relative loss of money per mile. LHJs have added over 800 miles to the county and highway district road systems in the last 3 years from approximately 29,698 miles to 30,568 miles.