Section 1, Section 41-1a-209 is amended to read:41-1a-209. Application for registration -- Contents -- Cancellation of registration.(1)An owner of a vehicle subject to registration under this part shall apply to the division for registration on forms furnished by the division.(2)The application for registration shall include:(a)the signature of an owner of the vehicle to be registered;(b)the name, bona fide residence and mailing address of the owner, or business address of the owner if the owner is a firm, association, or corporation;(c)a description of the vehicle including the make, model, type of body, the model year as specified by the manufacturer, the number of cylinders, and the identification number of the vehicle;(d)other information required by the division to enable it to determine whether the owner is lawfully entitled to register the vehicle; and(e)an indication if the applicant is applying for automatic registration renewal as described in Section 41-1a-216.(3)(a)A vehicle owner may cancel registration of the vehicle electronically in the manner prescribed by the division.(b)A cancellation of registration described in Subsection (3)(a) does not obviate the requirement for registration described in Section 41-1a-201.(4)(a)Subject to Subsections (4)(c), (d), and (e), if an owner of a motor vehicle cancels the registration of a motor vehicle that is 12,000 pounds or less gross laden weight subject to registration under this part, the owner is entitled to a refund of the following fees for the portion of the year remaining since the date the fees were due for that year:(i)fees described in Section 41-1a-1206; (ii)fees described in Section 41-1a-1222; and(iii)fees described in Section 41-1a-1223.(b)The division shall refund the registration fee on a pro rata monthly basis for any whole month remaining in the 12-month registration period after the date of the cancellation.(c)The division may withhold from the refund amount the mailing and administrative costs of administering the refund.(d)If the costs to administer the refund exceed the amount of the refund, the owner of the motor vehicle is not entitled to the refund.(e)The following motor vehicles are not eligible for a refund under this Subsection (4):(i)a motorcycle;(ii)a motor vehicle with a gross laden weight of 12,001 pounds or more;(iii)a roadable aircraft;(iv)an off-highway vehicle;(v)an all-terrain vehicle type I vehicle, all-terrain vehicle type II vehicle, or all-terrain vehicle type III vehicle;(vi)an off-highway implement of husbandry;(vii)a street-legal all-terrain vehicle;(viii)a recreational vehicle; or(ix)a vintage vehicle.

Section 2, Section 59-2-405.1 is amended to read:59-2-405.1 (Effective 01/01/26). Uniform fee on certain vehicles weighing 12,000 pounds or less -- Distribution of revenues -- Appeals -- Refunds.(1)The property described in Subsection (2) is exempt from ad valorem property taxes pursuant to Utah Constitution, Article XIII, Section 2, Subsection (6).(2)(a)Except as provided in Subsection (2)(b), there is levied as provided in this part a statewide uniform fee in lieu of the ad valorem tax on:(i)motor vehicles as defined in Section 41-1a-102 that:(A)are required to be registered with the state; and(B)weigh 12,000 pounds or less; and(ii)state-assessed commercial vehicles required to be registered with the state that weigh 12,000 pounds or less.(b)The following tangible personal property is exempt from the statewide uniform fee imposed by this section:(i)aircraft;(ii)tangible personal property subject to a uniform fee imposed by:(A)Section 59-2-405;(B)Section 59-2-405.2; or(C)Section 59-2-405.3; and(iii)tangible personal property that is exempt from state or county ad valorem property taxes under the laws of this state or of the federal government.(3)(a)Except as provided in Subsections (3)(b) and (c), beginning on January 1, 1999, the uniform fee for purposes of this section is as follows: Age of VehicleUniform Fee12 or more years$109 or more years but less than 12 years$506 or more years but less than 9 years$803 or more years but less than 6 years$110Less than 3 years$150(b)For registrations under Section 41-1a-215.5, the uniform fee for purposes of this section is as follows: Age of VehicleUniform Fee12 or more years $7.759 or more years but less than 12 years$38.506 or more years but less than 9 years$61.503 or more years but less than 6 years$84.75Less than 3 years$115.50(c)Notwithstanding Subsections (3)(a) and (b), beginning on September 1, 2001, for a motor vehicle issued a temporary sports event registration certificate in accordance with Section 41-3-306, the uniform fee for purposes of this section is $5 for the event period specified on the temporary sports event registration certificate regardless of the age of the motor vehicle.(4)Notwithstanding Section 59-2-407, property subject to the uniform fee that is brought into the state and is required to be registered in Utah shall, as a condition of registration, be subject to the uniform fee unless all property taxes or uniform fees imposed by the state of origin have been paid for the current calendar year.(5)(a)The revenues collected in each county from the uniform fee shall be distributed by the county to each taxing entity in which the property described in Subsection (2) is located in the same proportion in which revenue collected from ad valorem real property tax is distributed.(b)Each taxing entity shall distribute the revenues received under Subsection (5)(a) in the same proportion in which revenue collected from ad valorem real property tax is distributed.(6)(a)If the owner of a vehicle subject to the uniform fee in lieu of the ad valorem tax described in this section cancels the registration of the vehicle and is eligible for a refund of fees as described in Section 41-1a-209, the owner is entitled to a refund of the uniform fee in lieu of the ad valorem tax paid under this section for the portion of the year remaining since the date the uniform fee in lieu of the ad valorem tax was paid.(b)The division shall refund the uniform fee in lieu of the ad valorem tax on a pro rata monthly basis for any whole month remaining in the 12-month registration period after the date of the cancellation.(c)The commission may withhold from the refund amount the mailing and administrative costs of administering the refund.(d)If the costs to administer the refund exceed the amount of the refund, the owner of the vehicle is not entitled to the refund.

Section 3. Effective Date.This bill takes effect on January 1, 2026.