Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 123 (2020GS)

Sponsor

Rep. Thurston, N.  (Thurston’s own bill)

Final action

House/ filed 3/12/2020

Outcome

Failed / filed without passage

Summary

What it does

• This bill:
• prohibits the State Tax Commission from collecting the statewide fee in lieu of ad valorem tax for a vehicle more than once per calendar year;
• modifies the amount of the statewide uniform fee in lieu of ad valorem tax for certain vehicles;
• addresses collection of the statewide uniform fee in lieu of ad valorem tax for a vehicle registered for a six-month period; and
• makes technical and conforming changes.

Every vote on this bill

Bill text

VEHICLE PROPERTY TAX AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Norman K. Thurston
Senate Sponsor: 
____________
LONG TITLE
General Description:
This bill modifies provisions related to statewide uniform fees on motor vehicles.
Highlighted Provisions:
This bill:
▸ prohibits the State Tax Commission from collecting the statewide fee in lieu of ad
valorem tax for a vehicle more than once per calendar year;
▸ modifies the amount of the statewide uniform fee in lieu of ad valorem tax for
certain vehicles;
▸ addresses collection of the statewide uniform fee in lieu of ad valorem tax for a
vehicle registered for a six-month period; and
▸ makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
59-2-405.1
, as last amended by Laws of Utah 2012, Chapter 397
59-2-407
, as last amended by Laws of Utah 2018, Chapters 432 and 436
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-2-405.1
 is amended to read:
59-2-405.1.
Uniform fee on certain vehicles weighing 12,000 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) 
and subject to Subsection (6)
, 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 Vehicle
Uniform Fee
or more years
 [
$10
] 
$10.50
or more years but less than 12 years
 [
$50
] 
$51.50
or more years but less than 9 years
 [
$80
] 
$82.50
or more years but less than 6 years
 [
$110
] 
$113.50
 Less than 3 years
 [
$150
] 
$154.50
 (b) For registrations under Section 
41-1a-215.5
, the uniform fee for purposes of this
section is as follows:
Age of Vehicle
Uniform Fee
or more years 
 [
$7.75
] 
$8.25
or more years but less than 12 years
 [
$38.50
] 
$39.75
or more years but less than 9 years
 [
$61.50
] 
$63.50
or more years but less than 6 years
 [
$84.75
] 
$87.50
 Less than 3 years
 [
$115.50
] 
$119
(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) Except as provided in Subsection (6)(b), for a vehicle described in Subsection
(2), the commission may not collect the uniform fee described in this section more than once in
a calendar year.
(b) For a vehicle registered under Section 
41-1a-215.5
, the commission may collect the
uniform fee described in this section up to twice each calendar year if the total amount of the
two collections does not exceed an amount equal to two times the amount described in
Subsection (3)(b) that applies to the vehicle.
(c) For purposes of compliance with this subsection, the day on which the commission
collects a uniform fee is determined by the day on which the uniform fee is due, not the day on
which the uniform fee is paid.
Section 2. Section 
59-2-407
 is amended to read:
59-2-407.
Administration of uniform fees.
(1) (a) Except as provided in Subsection 
59-2-405
(4) or 
59-2-405.3
(4), the uniform fee
authorized in Sections 
59-2-405
, 
59-2-405.3
, and 
72-10-110.5
 shall be assessed at the same
time and in the same manner as ad valorem personal property taxes under Chapter 2, Part 13,
Collection of Taxes, except that in listing personal property subject to the uniform fee with real
property as permitted by Section 
59-2-1302
, the assessor or, if this duty has been reassigned in
an ordinance under Section 
17-16-5.5
, the treasurer shall list only the amount of the uniform
fee due, and not the taxable value of the property subject to the uniform fee.
(b) Except as provided in Subsections 
59-2-405.1
(4), 
59-2-405.1
(6),
59-2-405.2
(5),
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
shall be assessed at the time of:
(i) registration as defined in Section 
41-1a-102
; and
(ii) renewal of registration.
(2) The remedies for nonpayment of the uniform fees authorized by Sections 
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 provided in
Chapter 2, Part 13, Collection of Taxes, for nonpayment of ad valorem personal property taxes.
Section 3. 
Effective date.
This bill takes effect on January 1, 2021.