Title 59  Chapter 2  Part 4  Section 405.1

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IndexUtah Code
Title 59Revenue and Taxation
Chapter 2Property Tax Act
Part 4Assessment of Transitory Personal Property and Interstate Carriers
Section 405.1Uniform fee on certain vehicles with a gross vehicle weight rating of 14,000 pounds or less -- Distribution of revenues -- Appeals.
(Effective 1/1/2026)
(Superseded 1/1/2027)

Effective 1/1/2026
Superseded 1/1/2027
59-2-405.1.  Uniform fee on certain vehicles with a gross vehicle weight rating of 14,000 pounds or less -- Distribution of revenues -- Appeals.
(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)have a gross vehicle weight rating of 14,000 pounds or less; and
(ii)state-assessed commercial vehicles required to be registered with the state that have a gross vehicle weight rating of 14,000 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 Fee
12 or more years$10
9 or more years but less than 12 years$50
6 or more years but less than 9 years$80
3 or more years but less than 6 years$110
Less 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 Fee
12 or more years $7.75
9 or more years but less than 12 years$38.50
6 or more years but less than 9 years$61.50
3 or more years but less than 6 years$84.75
Less 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.
(d)
(i)Subject to Subsection (3)(d)(ii), for a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, the uniform statewide fee amounts imposed by this section are double the amounts due for the same vehicle registered for a 12-month period.
(ii)For a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, if the 24-month term extends from one age bracket to another age bracket as described in this section, the person shall pay the sum of:
(A)the uniform statewide fee amount for the first year corresponding to the age bracket applicable for the first 12 months of the registration period; and
(B)the uniform statewide fee amount for the second year corresponding to the age bracket applicable for the second 12 months of the registration period.
(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.


Amended by Chapter 279, 2025 General Session
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