This document includes House Committee Amendments incorporated into the bill on Mon, Mar 9, 2020 at 7:09 PM by pflowers.
1     
VEHICLE PROPERTY TAX AMENDMENTS

2     
2020 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Norman K. Thurston

5     
Senate Sponsor: ____________

6     

7     LONG TITLE
8     General Description:
9          This bill modifies provisions related to statewide uniform fees on motor vehicles.
10     Highlighted Provisions:
11          This bill:
12          ▸     prohibits the State Tax Commission from collecting the statewide fee in lieu of ad
13     valorem tax for a vehicle more than once per calendar year;
14          ▸     modifies the amount of the statewide uniform fee in lieu of ad valorem tax for
15     certain vehicles;
16          ▸     addresses collection of the statewide uniform fee in lieu of ad valorem tax for a
17     vehicle registered for a six-month period; and
18          ▸     makes technical and conforming changes.
19     Money Appropriated in this Bill:
20          None
21     Other Special Clauses:
22          This bill provides a special effective date.
23     Utah Code Sections Affected:
24     AMENDS:
25          59-2-405.1, as last amended by Laws of Utah 2012, Chapter 397
26          59-2-407, as last amended by Laws of Utah 2018, Chapters 432 and 436
27     


28     Be it enacted by the Legislature of the state of Utah:
29          Section 1. Section 59-2-405.1 is amended to read:
30          59-2-405.1. Uniform fee on certain vehicles weighing 12,000 pounds or less --
31     Distribution of revenues -- Appeals.
32          (1) The property described in Subsection (2) is exempt from ad valorem property taxes
33     pursuant to Utah Constitution Article XIII, Section 2, Subsection (6).
34          (2) (a) Except as provided in Subsection (2)(b) and subject to Subsection (6), there is
35     levied as provided in this part a statewide uniform fee in lieu of the ad valorem tax on:
36          (i) motor vehicles as defined in Section 41-1a-102 that:
37          (A) are required to be registered with the state; and
38          (B) weigh 12,000 pounds or less; and
39          (ii) state-assessed commercial vehicles required to be registered with the state that
40     weigh 12,000 pounds or less.
41          (b) The following tangible personal property is exempt from the statewide uniform fee
42     imposed by this section:
43          (i) aircraft;
44          (ii) tangible personal property subject to a uniform fee imposed by:
45          (A) Section 59-2-405;
46          (B) Section 59-2-405.2; or
47          (C) Section 59-2-405.3; and
48          (iii) tangible personal property that is exempt from state or county ad valorem property
49     taxes under the laws of this state or of the federal government.
50          (3) (a) Except as provided in Subsections (3)(b) and (c), beginning on January 1, 1999,
51     the uniform fee for purposes of this section is as follows:
52      Age of VehicleUniform Fee
53           12 or more years[$10] Ĥ→ [$10.50] $10.25 ←Ĥ
54           9 or more years but less than 12 years[$50] Ĥ→ [$51.50] $51.25 ←Ĥ
55           6 or more years but less than 9 years[$80] Ĥ→ [$82.50] $82.25 ←Ĥ
56           3 or more years but less than 6 years[$110] Ĥ→ [$113.50] $113 ←Ĥ
57           Less than 3 years[$150] Ĥ→ [$154.50] $154.25 ←Ĥ
58           (b) For registrations under Section 41-1a-215.5, the uniform fee for purposes of this
59     section is as follows:
60      Age of VehicleUniform Fee
61           12 or more years [$7.75] Ĥ→ [$8.25] $8 ←Ĥ
62           9 or more years but less than 12 years[$38.50] Ĥ→ [$39.75] $39.50 ←Ĥ
63           6 or more years but less than 9 years[$61.50] Ĥ→ [$63.50] $63.25 ←Ĥ
64           3 or more years but less than 6 years[$84.75] Ĥ→ [$87.50] $87 ←Ĥ
65           Less than 3 years[$115.50] Ĥ→ [$119] $118.75 ←Ĥ
66           (c) Notwithstanding Subsections (3)(a) and (b), beginning on September 1, 2001, for a
67     motor vehicle issued a temporary sports event registration certificate in accordance with
68     Section 41-3-306, the uniform fee for purposes of this section is $5 for the event period
69     specified on the temporary sports event registration certificate regardless of the age of the
70     motor vehicle.
71          (4) Notwithstanding Section 59-2-407, property subject to the uniform fee that is
72     brought into the state and is required to be registered in Utah shall, as a condition of
73     registration, be subject to the uniform fee unless all property taxes or uniform fees imposed by
74     the state of origin have been paid for the current calendar year.
75          (5) (a) The revenues collected in each county from the uniform fee shall be distributed
76     by the county to each taxing entity in which the property described in Subsection (2) is located
77     in the same proportion in which revenue collected from ad valorem real property tax is
78     distributed.
79          (b) Each taxing entity shall distribute the revenues received under Subsection (5)(a) in
80     the same proportion in which revenue collected from ad valorem real property tax is
81     distributed.
82          (6) (a) Except as provided in Subsection (6)(b), for a vehicle described in Subsection
83     (2), the commission may not collect the uniform fee described in this section more than once in
84     a calendar year.
85          (b) For a vehicle registered under Section 41-1a-215.5, the commission may collect the
86     uniform fee described in this section up to twice each calendar year if the total amount of the
87     two collections does not exceed an amount equal to two times the amount described in

88     Subsection (3)(b) that applies to the vehicle.
89          (c) For purposes of compliance with this subsection, the day on which the commission
90     collects a uniform fee is determined by the day on which the uniform fee is due, not the day on
91     which the uniform fee is paid.
92          Section 2. Section 59-2-407 is amended to read:
93          59-2-407. Administration of uniform fees.
94          (1) (a) Except as provided in Subsection 59-2-405(4) or 59-2-405.3(4), the uniform fee
95     authorized in Sections 59-2-405, 59-2-405.3, and 72-10-110.5 shall be assessed at the same
96     time and in the same manner as ad valorem personal property taxes under Chapter 2, Part 13,
97     Collection of Taxes, except that in listing personal property subject to the uniform fee with real
98     property as permitted by Section 59-2-1302, the assessor or, if this duty has been reassigned in
99     an ordinance under Section 17-16-5.5, the treasurer shall list only the amount of the uniform
100     fee due, and not the taxable value of the property subject to the uniform fee.
101          (b) Except as provided in Subsections 59-2-405.1(4), 59-2-405.1(6), 59-2-405.2(5),
102     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
103     shall be assessed at the time of:
104          (i) registration as defined in Section 41-1a-102; and
105          (ii) renewal of registration.
106          (2) The remedies for nonpayment of the uniform fees authorized by Sections 59-2-405,
107     59-2-405.1, 59-2-405.2, 59-2-405.3, and 72-10-110.5 shall be the same as those provided in
108     Chapter 2, Part 13, Collection of Taxes, for nonpayment of ad valorem personal property taxes.
109          Section 3. Effective date.
110          This bill takes effect on January 1, 2021.