7 LONG TITLE
8 General Description:
9 This bill prohibits collection of the uniform fee in lieu of ad valorem tax on a vehicle
10 more than once per calendar year.
11 Highlighted Provisions:
12 This bill:
13 ▸ prohibits collection of the uniform fee in lieu of ad valorem tax on a vehicle more
14 than once per calendar year; and
15 ▸ provides instructions to limit the collection of the uniform fee in lieu of ad valorem
16 tax on a vehicle registered for only six months.
17 Money Appropriated in this Bill:
19 Other Special Clauses:
20 This bill provides a special effective date.
21 Utah Code Sections Affected:
23 59-2-405.1, as last amended by Laws of Utah 2012, Chapter 397
24 59-2-407, as last amended by Laws of Utah 2018, Chapters 432 and 436
26 Be it enacted by the Legislature of the state of Utah:
27 Section 1. Section 59-2-405.1 is amended to read:
28 59-2-405.1. Uniform fee on certain vehicles weighing 12,000 pounds or less --
29 Distribution of revenues -- Appeals.
30 (1) The property described in Subsection (2) is exempt from ad valorem property taxes
31 pursuant to Utah Constitution Article XIII, Section 2, Subsection (6).
32 (2) (a) Except as provided in Subsection (2)(b) and subject to Subsection (6), there is
33 levied as provided in this part a statewide uniform fee in lieu of the ad valorem tax on:
34 (i) motor vehicles as defined in Section 41-1a-102 that:
35 (A) are required to be registered with the state; and
36 (B) weigh 12,000 pounds or less; and
37 (ii) state-assessed commercial vehicles required to be registered with the state that
38 weigh 12,000 pounds or less.
39 (b) The following tangible personal property is exempt from the statewide uniform fee
40 imposed by this section:
41 (i) aircraft;
42 (ii) tangible personal property subject to a uniform fee imposed by:
43 (A) Section 59-2-405;
44 (B) Section 59-2-405.2; or
45 (C) Section 59-2-405.3; and
46 (iii) tangible personal property that is exempt from state or county ad valorem property
47 taxes under the laws of this state or of the federal government.
48 (3) (a) Except as provided in Subsections (3)(b) and (c), beginning on January 1, 1999,
49 the uniform fee for purposes of this section is as follows:
|50||Age of Vehicle||Uniform Fee|
|51||12 or more years||$10|
|52||9 or more years but less than 12 years||$50|
|53||6 or more years but less than 9 years||$80|
|54||3 or more years but less than 6 years||$110|
|55||Less than 3 years||$150|
57 section is as follows:
|58||Age of Vehicle||Uniform Fee|
|59||12 or more years||$7.75|
|60||9 or more years but less than 12 years||$38.50|
|61||6 or more years but less than 9 years||$61.50|
|62||3 or more years but less than 6 years||$84.75|
|63||Less than 3 years||$115.50|
65 motor vehicle issued a temporary sports event registration certificate in accordance with
66 Section 41-3-306, the uniform fee for purposes of this section is $5 for the event period
67 specified on the temporary sports event registration certificate regardless of the age of the
68 motor vehicle.
69 (4) Notwithstanding Section 59-2-407, property subject to the uniform fee that is
70 brought into the state and is required to be registered in Utah shall, as a condition of
71 registration, be subject to the uniform fee unless all property taxes or uniform fees imposed by
72 the state of origin have been paid for the current calendar year.
73 (5) (a) The revenues collected in each county from the uniform fee shall be distributed
74 by the county to each taxing entity in which the property described in Subsection (2) is located
75 in the same proportion in which revenue collected from ad valorem real property tax is
77 (b) Each taxing entity shall distribute the revenues received under Subsection (5)(a) in
78 the same proportion in which revenue collected from ad valorem real property tax is
80 (6) (a) Except for a vehicle registered under Section 41-1a-215.5, the uniform fee in
81 lieu of the ad valorem tax described and levied in this section may only be collected once per
82 calendar year per vehicle.
83 (b) For a vehicle registered under Section 41-1a-215.5, the uniform fee in lieu of ad
84 valorem tax described and levied in this section may be collected twice per calendar year per
85 vehicle, except that the total amount collected during a calendar year may not exceed an
86 amount equal to twice the amount described in Subsection (3)(b) corresponding to the vehicle
87 being registered.
88 (c) To determine whether the uniform fee in lieu of ad valorem tax has been paid for a
89 vehicle during a calendar year, the commission shall consider the due date of the uniform fee in
90 lieu of ad valorem tax, not the actual payment date.
91 Section 2. Section 59-2-407 is amended to read:
92 59-2-407. Administration of uniform fees.
93 (1) (a) Except as provided in Subsection 59-2-405(4) or 59-2-405.3(4), the uniform fee
94 authorized in Sections 59-2-404, 59-2-405, 59-2-405.3, and 72-10-110.5 shall be assessed at
95 the same time and in the same manner as ad valorem personal property taxes under Chapter 2,
96 Part 13, Collection of Taxes, except that in listing personal property subject to the uniform fee
97 with real property as permitted by Section 59-2-1302, the assessor or, if this duty has been
98 reassigned in an ordinance under Section 17-16-5.5, the treasurer shall list only the amount of
99 the uniform fee due, and not the taxable value of the property subject to the uniform fee.
100 (b) Except as provided in Subsections 59-2-405.1(4), 59-2-405.1(6), 59-2-405.2(5),
101 and 59-2-405.3(4), the uniform fee imposed by Section 59-2-405.1, 59-2-405.2, or 59-2-405.3
102 shall be assessed at the time of:
103 (i) registration as defined in Section 41-1a-102; and
104 (ii) renewal of registration.
105 (2) The remedies for nonpayment of the uniform fees authorized by Sections 59-2-404,
106 59-2-405, 59-2-405.1, 59-2-405.2, 59-2-405.3, and 72-10-110.5 shall be the same as those
107 provided in Chapter 2, Part 13, Collection of Taxes, for nonpayment of ad valorem personal
108 property taxes.
109 Section 3. Effective date.
110 This bill takes effect on January 1, 2020.