Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 272 (2025GS)

Sponsor

Rep. Okerlund, Clinton

Final action

Governor Signed 3/25/2025

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• modifies the weight at which a motor vehicle qualifies for a statewide uniform fee in lieu of the property tax;
• modifies weight limits for vehicle registrations; and
• defines terms.

Every vote on this bill

Bill text

44
13-20-2
41-1a-215.5
41-1a-229
41-1a-301
41-1a-1206
41-1a-1207
41-1a-1219
41-3-407
41-6a-1642
41-6a-1644
59-2-102
59-2-103
59-2-103.5
59-2-405
59-2-405.1
59-2-801
59-2-804
59-7-302
0
Vehicle Assessment Amendments
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Clinton D. Okerlund
Senate Sponsor: Wayne A. Harper
LONG TITLE
General Description:
This bill addresses vehicle weights relating to vehicle registration and uniform fees in lieu 
of property tax.
Highlighted Provisions:
This bill:
modifies the weight at which a motor vehicle qualifies for a statewide uniform fee in lieu 
of the property tax;
modifies weight limits for vehicle registrations; and
defines terms.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
13-20-2
, as last amended by Laws of Utah 2013, Chapter 124
41-1a-215.5
, as last amended by Laws of Utah 2012, Chapter 397
41-1a-229
, as last amended by Laws of Utah 2015, Chapter 412
41-1a-301
, as last amended by Laws of Utah 2024, Chapter 251
41-1a-1206
, as last amended by Laws of Utah 2024, Chapter 483
41-1a-1207
, as last amended by Laws of Utah 1992, Chapter 54 and renumbered and 
amended by Laws of Utah 1992, Chapter 1
41-1a-1219
, as enacted by Laws of Utah 1996, Chapter 170
41-3-407
, as last amended by Laws of Utah 1998, Chapters 222, 339
41-6a-1642
, as last amended by Laws of Utah 2024, Chapters 459, 483
41-6a-1644
, as last amended by Laws of Utah 2012, Chapter 360
59-2-102
, as last amended by Laws of Utah 2024, Chapter 53
59-2-103
, as last amended by Laws of Utah 2024, Chapter 253
59-2-103.5
, as last amended by Laws of Utah 2024, Chapter 253
59-2-405
, as last amended by Laws of Utah 2008, Chapter 210
59-2-405.1
, as last amended by Laws of Utah 2012, Chapter 397
59-2-801
, as last amended by Laws of Utah 2024, Chapter 269
59-2-804
, as last amended by Laws of Utah 2020, Chapter 38
59-7-302
, as last amended by Laws of Utah 2022, Chapter 228
Be it enacted by the Legislature of the state of Utah:
Section 1, Section 
13-20-2
 is amended to read:
13-20-2
. Definitions.
As used in this chapter:
(1)
"Consumer" means an individual who enters into an agreement or contract for the 
transfer, lease, purchase of a new motor vehicle other than for purposes of resale, or 
sublease during the duration of the period defined under Section 
13-20-5
.
(2)
"Manufacturer" means manufacturer, importer, distributor, or anyone who is named as 
the warrantor on an express written warranty on a motor vehicle.
(3)
"Motor home" means a self-propelled vehicular unit, primarily designed as a temporary 
dwelling for travel, recreational, and vacation use.
(4)
(a)
"Motor vehicle" includes:
(i)
a motor home, as defined in this section, but only the self-propelled vehicle and 
chassis sold in this state;
(ii)
a motor vehicle, as defined in Section 
41-1a-102
, sold in this state; and
(iii)
a motorcycle, as defined in Section 
41-1a-102
, sold in this state if the motorcycle 
is designed primarily for use and operation on paved highways.
(b)
"Motor vehicle" does not include:
(i)
those portions of a motor home designated, used, or maintained primarily as a 
mobile dwelling, office, or commercial space;
(ii)
a road tractor or truck tractor as defined in Section 
41-1a-102
;
(iii)
a mobile home as defined in Section 
41-1a-102
;
(iv)
any motor vehicle with a gross laden weight of over 
12,000
14,000
 pounds, 
except:
(A)
a motor home as defined under Subsection 
(3)
; and
(B)
a farm tractor as defined in Section 
41-1a-102
;
(v)
a motorcycle, as defined in Section 
41-1a-102
, if the motorcycle is designed 
primarily for use or operation over unimproved terrain;
(vi)
an electric assisted bicycle as defined in Section 
41-6a-102
;
(vii)
a moped as defined in Section 
41-6a-102
;
(viii)
a motor assisted scooter as defined in Section 
41-6a-102
; or
(ix)
a motor-driven cycle as defined in Section 
41-6a-102
.
(5)
"Recreational vehicle trailer" means a travel trailer, camping trailer, or fifth wheel 
trailer.
Section 2, Section 
41-1a-215.5
 is amended to read:
41-1a-215.5
. Six-month registration.
(1)
(a)
Subject to the requirements of this section, a person may register a motorcycle or 
motor vehicle of 
12,000
14,000
 pounds or less gross laden weight for a six-month 
period that begins on the first day of the calendar month of registration and expires 
on the last day of the sixth month of registration.
(b)
If the last day of the registration period falls on a day in which the appropriate state 
or county offices are not open for business, the registration of the vehicle is extended 
to midnight of the next business day.
(2)
A registration under this section is subject to this chapter.
(3)
The option to register a motorcycle or motor vehicle under this section shall be available 
to a person when the division:
(a)
has implemented the division's GenTax system; and
(b)
at least 30 days before implementing the division's GenTax system as described in 
Subsection 
(3)(a)
, has provided notice in a conspicuous place on the division's 
website stating:
(i)
the date the commission will implement the GenTax system; and
(ii)
that, at the time the commission implements the GenTax system, the option to 
register a motorcycle or motor vehicle for a six-month registration period will be 
available.
Section 3, Section 
41-1a-229
 is amended to read:
41-1a-229
. Display of gross laden weight.
(1)
Each vehicle registered by gross laden weight and exceeding 
12,000
14,000
 pounds of 
gross laden weight shall have the gross laden weight for which it is registered painted, 
stenciled, or shown by decal upon both the left and right sides of the vehicle, in a 
conspicuous place, in letters of a reasonable size as determined by the commission.
(2)
If vehicles are registered in combination, the gross laden weight for which the 
combination of vehicles is registered shall be displayed upon the power unit.
(3)
An owner or operator of a vehicle or combination of vehicles may not display a gross 
laden weight other than that shown on the certificate of registration of the vehicle.
(4)
A park model recreational vehicle is exempt from this section.
(5)
A violation of this section is an infraction.
Section 4, Section 
41-1a-301
 is amended to read:
41-1a-301
. Apportioned registration and licensing of interstate vehicles.
(1)
For purposes of this section, "registrant" means an owner or operator of one or more 
commercial vehicles operating in two or more jurisdictions applying for apportioned 
registration and licensing of a commercial vehicle.
(2)
(a)
An owner or operator of a fleet of commercial vehicles based in this state and 
operating in two or more jurisdictions may register commercial vehicles for operation 
under the International Registration Plan or the Uniform Vehicle Registration 
Proration and Reciprocity Agreement by filing an application with the division.
(b)
The application shall include information that identifies the vehicle owner, the 
vehicle, the miles traveled in each jurisdiction, and other information pertinent to the 
registration of apportioned vehicles.
(c)
The division may not grant apportioned registration for vehicles operated exclusively 
in this state.
(3)
(a)
If no operations were conducted during the preceding year, in computing fees due:
(i)
the application shall contain a statement of the proposed operations; and
(ii)
the division shall determine fees based on average per vehicle distance 
requirements under the International Registration Plan.
(b)
At renewal, the registrant shall use the actual mileage from the preceding year in 
computing fees due each jurisdiction.
(4)
The division shall determine the registration fee for apportioned vehicles as follows:
(a)
divide the in-jurisdiction miles by the total miles generated during the preceding year;
(b)
total the fees for each vehicle based on the fees prescribed in Section 
41-1a-1206
; and
(c)
multiply the sum obtained under Subsection (4)(b) by the quotient obtained under 
Subsection (4)(a).
(5)
The registrant may list trailers or semitrailers of apportioned fleets separately as "trailer 
fleets" on the application, with the fees paid according to the total distance those trailers 
were towed in all jurisdictions during the preceding year mileage reporting period.
(6)
(a)
(i)
When the registrant has paid the proper fees and cleared the property tax or 
in lieu fee under Section 
41-1a-206
 or 
41-1a-207
, the division shall issue a 
registration card and license plate for each unit listed on the application.
(ii)
The owner or operator shall carry an original registration in each vehicle at all 
times.
(b)
The owner or operator may carry original registration cards for trailers or semitrailers 
in the power unit.
(c)
(i)
In lieu of a permanent registration card or license plate, the division may issue 
one temporary permit authorizing operation of new or unlicensed vehicles until 
the permanent registration is completed.
(ii)
Once a temporary permit is issued:
(A)
neither the registrant nor the division may cancel the registration process; and
(B)
the division shall complete registration and the registrant shall pay the fees 
and any property tax or in lieu fee due for the vehicle for which the permit was 
issued.
(iii)
The division may not issue temporary permits for renewals.
(d)
(i)
The division shall issue one distinctive license plate for apportioned vehicles.
(ii)
The owner or operator shall display the plate on the front of an apportioned truck 
tractor or power unit or on the rear of any other apportioned vehicle.
(iii)
(A)
The division shall issue distinctive decals or a distinctive license plate 
displaying the word "apportioned" or the abbreviation "APP" for each 
apportioned vehicle.
(B)
A registrant of an apportioned vehicle is not required to display a registration 
decal.
(iv)
At the request of a registrant of an apportioned vehicle, the division may issue a 
second license plate, for a total of two, to display on both the front and rear of the 
apportioned vehicle.
(e)
The division shall charge a nonrefundable administrative fee, determined by the 
commission pursuant to Section 
63J-1-504
, for each temporary permit, registration, 
or both.
(7)
Vehicles that are apportionally registered are fully registered for intrastate and interstate 
movements, providing the registrant has secured proper interstate and intrastate 
authority.
(8)
(a)
The division shall register vehicles added to an apportioned fleet after the 
beginning of the registration year by applying the quotient under Subsection (4)(a) 
for the original application to the fees due for the remainder of the registration year.
(b)
(i)
The owner shall maintain and submit complete annual mileage for each vehicle 
in each jurisdiction, showing all miles operated by the lessor and lessee.
(ii)
The fiscal mileage reporting period begins July 1, and continues through June 30 
of the year immediately preceding the calendar year in which the registration year 
begins.
(c)
(i)
An owner-operator, who is a lessor, may register the vehicle in the name of the 
owner-operator.
(ii)
The identification plates and registration card shall be the property of the lessor 
and may reflect both the owner-operator's name and that of the carrier as lessee.
(iii)
The division shall allocate the fees according to the operational records of the 
owner-operator.
(d)
(i)
At the option of the lessor, the lessee may register a leased vehicle.
(ii)
If a lessee is the registrant of a leased vehicle, both the lessor's and lessee's name 
shall appear on the registration.
(iii)
The division shall allocate the fees according to the records of the carrier.
(9)
(a)
When the division has accepted an application for apportioned registration, the 
registrant shall preserve the records on which the application is based for a period of 
three years after the close of the registration year.
(b)
Upon request for audit as to accuracy of computations, payments, and assessments 
for deficiencies, or allowances for credits, the registrant shall provide the records to 
the division.
(c)
The division may not make an assessment for deficiency or claim for credit for any 
period for which records are no longer required.
(d)
The division may assess interest in the amount prescribed by Section 
59-1-402
 from 
the date due until paid on deficiencies found due after audit.
(e)
Registrants with deficiencies are subject to the penalties under Section 
59-1-401
.
(f)
The division may enter into agreements with other International Registration Plan 
jurisdictions for joint audits.
(10)
(a)
Except as provided in Subsection (10)(b), the division shall deposit all state fees 
collected under this section in the Transportation Fund.
(b)
The commission may use the following fees as a dedicated credit to cover the costs 
of electronic credentialing as provided in Section 
41-1a-303
:
(i)
$5 of each temporary registration permit fee paid under Subsection (13)(a)(i) for a 
single unit; and
(ii)
$10 of each temporary registration permit fee paid under Subsection (13)(a)(ii) 
for multiple units.
(11)
If registration is for less than a full year, the division shall assess fees for apportioned 
registration according to Section 
41-1a-1207
.
(a)
(i)
If the registrant is replacing a vehicle for one withdrawn from the fleet and the 
new vehicle is of the same weight category as the replaced vehicle, the registrant 
shall file a supplemental application.
(ii)
If the registrant is replacing a vehicle for one withdrawn from the fleet and the 
new vehicle is heavier than the replaced vehicle, the division shall assess 
additional registration fees.
(iii)
If the registrant is replacing a vehicle for one withdrawn from the fleet, the 
division shall issue a new registration card.
(b)
If a vehicle is withdrawn from an apportioned fleet during the period for which it is 
registered, the registrant shall notify the division and surrender the registration card 
and license plate of the withdrawn vehicle.
(12)
(a)
An out-of-state carrier with an apportionally registered vehicle who has not 
presented a certificate of property tax or in lieu fee as required by Section 
41-1a-206
or 
41-1a-207
, shall pay, at the time of registration, a proportional part of an equalized 
highway use tax computed as follows:
(i)
Multiply the number of vehicles or combination vehicles registered in each weight 
class by the equivalent tax figure from the following tables:
Vehicle or Combination Registered Weight
Age of Vehicle
Equivalent Tax
12,000
14,000
 pounds or less
12 or more years
$10
12,000
14,000
 pounds or less
9 or more years but less than 12 years
$50
12,000
14,000
 pounds or less
6 or more years but less than 9 years
$80
12,000
14,000
 pounds or less
3 or more years but less than 6 years
$110
12,000
14,000
 pounds or less
Less than 3 years
$150
Vehicle or Combination Registered Weight
Equivalent
 Tax
12,001
14,001
 - 18,000 pounds
$150
18,001 - 34,000 pounds
 200
34,001 - 48,000 pounds
 300
48,001 - 64,000 pounds
 450
64,001 pounds and over
 600
(ii)
Multiply the equivalent tax value for the total fleet determined under Subsection 
(12)(a)(i) by the fraction computed under Subsection (4) for the apportioned fleet 
for the registration year.
(b)
For registration described in Subsection (12)(a), the division shall assess fees as 
provided in Section 
41-1a-1207
.
(13)
(a)
Commercial vehicles meeting the registration requirements of another 
jurisdiction may, as an alternative to full or apportioned registration, secure a 
temporary registration permit for a period not to exceed 96 hours or until they leave 
the state, whichever is less, for a fee of:
(i)
$25 for a single unit; and
(ii)
$50 for multiple units.
(b)
A state temporary permit or registration fee is not required from nonresident owners 
or operators of vehicles or combination of vehicles having a gross laden weight of 
26,000 pounds or less for each single unit or combination.
(14)
The division may not register a park model recreational vehicle under this section.
(15)
A violation of this section is an infraction.
Section 5, Section 
41-1a-1206
 is amended to read:
41-1a-1206
. Registration fees -- Fees by gross laden weight.
(1)
Except as provided in Subsections (2) and (3), at the time application is made for 
registration or renewal of registration of a vehicle or combination of vehicles under this 
chapter, a registration fee shall be paid to the division as follows:
(a)
$46.00 for each motorcycle;
(b)
$44 for each motor vehicle of 
12,000
14,000
 pounds or less gross laden weight, 
excluding motorcycles;
(c)
unless the semitrailer or trailer is exempt from registration under Section 
41-1a-202
or is registered under Section 
41-1a-301
:
(i)
$31 for each trailer or semitrailer over 750 pounds gross unladen weight; or
(ii)
$28.50 for each commercial trailer or commercial semitrailer of 750 pounds or 
less gross unladen weight;
(d)
(i)
$53 for each farm truck over 
12,000
14,000
 pounds, but not exceeding 
14,000
16,000
 pounds gross laden weight; plus
(ii)
$9 for each 2,000 pounds over 
14,000
16,000
 pounds gross laden weight;
(e)
(i)
$69.50 for each motor vehicle or combination of motor vehicles, excluding 
farm trucks, over 
12,000
14,000
 pounds, but not exceeding 
14,000
16,000
pounds gross laden weight; plus
(ii)
$19 for each 2,000 pounds over 
14,000
16,000
 pounds gross laden weight;
(f)
(i)
$69.50 for each park model recreational vehicle over 
12,000
14,000
 pounds, 
but not exceeding 
14,000
16,000
 pounds gross laden weight; plus
(ii)
$19 for each 2,000 pounds over 
14,000
16,000
 pounds gross laden weight;
(g)
$45 for each vintage vehicle that has a model year of 1983 or newer;
(h)
in addition to the fee described in Subsection (1)(b):
(i)
an amount equal to the road usage charge cap described in Section 
72-1-213.1
 for:
(A)
each electric motor vehicle; and
(B)
Each motor vehicle not described in this Subsection (1)(h) that is fueled 
exclusively by a source other than motor fuel, diesel fuel, natural gas, or 
propane;
(ii)
$21.75 for each hybrid electric motor vehicle; and
(iii)
$56.50 for each plug-in hybrid electric motor vehicle;
(i)
in addition to the fee described in Subsection (1)(g), for a vintage vehicle that has a 
model year of 1983 or newer, 50 cents; and
(j)
$28.50 for each roadable aircraft.
(2)
(a)
At the time application is made for registration or renewal of registration of a 
vehicle under this chapter for a six-month registration period under Section 
41-1a-215.5
, a registration fee shall be paid to the division as follows:
(i)
$34.50 for each motorcycle; and
(ii)
$33.50 for each motor vehicle of 
12,000
14,000
 pounds or less gross laden 
weight, excluding motorcycles.
(b)
In addition to the fee described in Subsection (2)(a)(ii), for registration or renewal of 
registration of a vehicle under this chapter for a six-month registration period under 
Section 
41-1a-215.5
 a registration fee shall be paid to the division as follows:
(i)
an amount equal to the road usage charge cap described in Section 
72-1-213.1
 for:
(A)
each electric motor vehicle; and
(B)
each motor vehicle not described in this Subsection (2)(b) that is fueled 
exclusively by a source other than motor fuel, diesel fuel, natural gas, or 
propane;
(ii)
$16.50 for each hybrid electric motor vehicle; and
(iii)
$43.50 for each plug-in hybrid electric motor vehicle.
(3)
(a)
Beginning on January 1, 2024, at the time of registration:
(i)
in addition to the amounts described in Subsections (1)(a), (1)(b), (1)(c)(i), 
(1)(c)(ii), (1)(d)(i), (1)(e)(i), (1)(f)(i), (1)(g), (1)(h), (4)(a), and (7), the individual 
shall also pay an additional $7 as part of the registration fee; and
(ii)
in addition to the amounts described in Subsection (2)(a), the individual shall also 
pay an additional $5 as part of the registration fee.
(b)
(i)
Beginning on January 1, 2019, the commission shall, on January 1, annually 
adjust the registration fees described in Subsections (1)(a), (1)(b), (1)(c)(i), 
(1)(c)(ii), (1)(d)(i), (1)(e)(i), (1)(f)(i), (1)(g), (1)(j), (2)(a), (3)(a), (4)(a), and (7), 
by taking the registration fee rate for the previous year and adding an amount 
equal to the greater of:
(A)
an amount calculated by multiplying the registration fee of the previous year 
by the actual percentage change during the previous fiscal year in the 
Consumer Price Index; and
(B)
0.
(ii)
Beginning on January 1, 2024, the commission shall, on January 1, annually 
adjust the registration fees described in Subsections (1)(h)(ii) and (iii) and 
(2)(b)(ii) and (iii) by taking the registration fee rate for the previous year and 
adding an amount equal to the greater of:
(A)
an amount calculated by multiplying the registration fee of the previous year 
by the actual percentage change during the previous fiscal year in the 
Consumer Price Index; and
(B)
0.
(c)
The amounts calculated as described in Subsection (3)(b) shall be rounded up to the 
nearest 25 cents.
(4)
(a)
The initial registration fee for a vintage vehicle that has a model year of 1982 or 
older is $40.
(b)
A vintage vehicle that has a model year of 1982 or older is exempt from the renewal 
of registration fees under Subsection (1).
(c)
A vehicle with a Purple Heart special group license plate issued on or before 
December 31, 2023, or issued in accordance with Part 16, Sponsored Special Group 
License Plates, is exempt from the registration fees under Subsection (1).
(d)
A camper is exempt from the registration fees under Subsection (1).
(5)
If a motor vehicle is operated in combination with a semitrailer or trailer, each motor 
vehicle shall register for the total gross laden weight of all units of the combination if the 
total gross laden weight of the combination exceeds 
12,000
14,000
 pounds.
(6)
(a)
Registration fee categories under this section are based on the gross laden weight 
declared in the licensee's application for registration.
(b)
Gross laden weight shall be computed in units of 2,000 pounds. A fractional part of 
2,000 pounds is a full unit.
(7)
The owner of a commercial trailer or commercial semitrailer may, as an alternative to 
registering under Subsection (1)(c), apply for and obtain a special registration and 
license plate for a fee of $130.
(8)
Except as provided in Section 
41-6a-1642
, a truck may not be registered as a farm truck 
unless:
(a)
the truck meets the definition of a farm truck under Section 
41-1a-102
; and
(b)
(i)
the truck has a gross vehicle weight rating of more than 
12,000
14,000
pounds; or
(ii)
the truck has a gross vehicle weight rating of 
12,000
14,000
 pounds or less and 
the owner submits to the division a certificate of emissions inspection or a waiver 
in compliance with Section 
41-6a-1642
.
(9)
A violation of Subsection (8) is an infraction that shall be punished by a fine of not less 
than $200.
(10)
Trucks used exclusively to pump cement, bore wells, or perform crane services with a 
crane lift capacity of five or more tons, are exempt from 50% of the amount of the fees 
required for those vehicles under this section.
Section 6, Section 
41-1a-1207
 is amended to read:
41-1a-1207
. Reduced fees for portion of year.
If a motor vehicle exceeding 
12,000
14,000
 pounds gross laden weight is registered for 
less than a 12-month registration period, the registration fees are:
(1)
for not more than three months, 30% of the regular registration fee;
(2)
for in excess of three months but not more than six months, 60% of the regular 
registration fee;
(3)
for in excess of six months and not more than nine months, 90% of the regular 
registration fee; and
(4)
for anything in excess of nine months but not more than 12 months, the entire 
registration fee.
Section 7, Section 
41-1a-1219
 is amended to read:
41-1a-1219
. Motor carrier fee.
(1)
At the time application is made for registration or renewal of registration of a motor 
vehicle or combination of motor vehicles over 
12,000
14,000
 pounds gross laden 
weight, the applicant shall pay a motor carrier fee of $6 for each motor vehicle or 
combination of motor vehicles.
(2)
This fee is in addition to the registration fees under Subsections 
41-1a-1206(1)(d)
 and 
(e)
.
Section 8, Section 
41-3-407
 is amended to read:
41-3-407
. Definitions.
As used in Sections 
41-3-406
 through 
41-3-414
:
(1)
"Buyback vehicle" means a motor vehicle with an alleged nonconformity that has been 
replaced or repurchased by a manufacturer as the result of a court judgment, arbitration, 
or any voluntary agreement entered into between the manufacturer or its agent and a 
consumer.
(2)
"Consumer" means an individual who has entered into an agreement or contract for the 
transfer, lease, or purchase of a new motor vehicle other than for the purposes of resale, 
or sublease, during the duration of the period defined under Section 
13-20-5
.
(3)
"Manufacturer" means any manufacturer, importer, distributor, or anyone who is named 
as the warrantor on an express written warranty on a motor vehicle.
(4)
(a)
"Motor vehicle" includes:
(i)
a motor home, as defined in Section 
13-20-2
, but only the self-propelled vehicle 
and chassis; and
(ii)
a motor vehicle, as defined in Section 
41-1a-102
.
(b)
"Motor vehicle" does not include:
(i)
those portions of a motor home designated, used, or maintained primarily as a 
mobile dwelling, office, or commercial space;
(ii)
farm tractor, motorcycle, road tractor, or truck tractor as defined in Section 
41-1a-102
;
(iii)
mobile home as defined in Section 
41-1a-102
; or
(iv)
any motor vehicle with a gross laden weight of over 
12,000
14,000
 pounds, 
except a motor home as defined under Subsection 
(4)(a)(i)
.
(5)
"Nonconforming vehicle" means a buyback vehicle that has been investigated and 
evaluated pursuant to 
Title 13, Chapter 20, New Motor Vehicle Warranties Act
, or a 
similar law of another state or federal government.
(6)
(a)
"Nonconformity" means a defect, malfunction, or condition that fails to conform 
to the express warranty, or substantially impairs the use, safety, or value of a motor 
vehicle.
(b)
"Nonconformity" does not include a defect, malfunction, or condition that results 
from an accident, abuse, neglect, modification, or alteration of a motor vehicle by a 
person other than the manufacturer, its authorized agent, or a dealer.
(7)
"Seller" means any person selling, auctioning, leasing, or exchanging a motor vehicle.
(8)
"Violation" means each failure to comply with the obligations imposed by Sections 
41-3-406
 through 
41-3-413
. In the case of multiple failures to comply resulting from a 
single transaction, each failure to comply is a separate violation.
Section 9, Section 
41-6a-1642
 is amended to read:
41-6a-1642
. Emissions inspection -- County program.
(1)
The legislative body of each county required under federal law to utilize a motor vehicle 
emissions inspection and maintenance program or in which an emissions inspection and 
maintenance program is necessary to attain or maintain any national ambient air quality 
standard shall require:
(a)
a certificate of emissions inspection, a waiver, or other evidence the motor vehicle is 
exempt from emissions inspection and maintenance program requirements be 
presented:
(i)
as a condition of registration or renewal of registration; and
(ii)
at other times as the county legislative body may require to enforce inspection 
requirements for individual motor vehicles, except that the county legislative body 
may not routinely require a certificate of emissions inspection, or waiver of the 
certificate, more often than required under Subsection (9); and
(b)
compliance with this section for a motor vehicle registered or principally operated in 
the county and owned by or being used by a department, division, instrumentality, 
agency, or employee of:
(i)
the federal government;
(ii)
the state and any of its agencies; or
(iii)
a political subdivision of the state, including school districts.
(2)
(a)
A vehicle owner subject to Subsection (1) shall obtain a motor vehicle emissions 
inspection and maintenance program certificate of emissions inspection as described 
in Subsection (1), but the program may not deny vehicle registration based solely on 
the presence of a defeat device covered in the Volkswagen partial consent decrees or 
a United States Environmental Protection Agency-approved vehicle modification in 
the following vehicles:
(i)
a 2.0-liter diesel engine motor vehicle in which its lifetime nitrogen oxide 
emissions are mitigated in the state pursuant to a partial consent decree, including:
(A)
Volkswagen Jetta, model years 2009, 2010, 2011, 2012, 2013, 2014, and 2015;
(B)
Volkswagen Jetta Sportwagen, model years 2009, 2010, 2011, 2012, 2013, 
and 2014;
(C)
Volkswagen Golf, model years 2010, 2011, 2012, 2013, 2014, and 2015;
(D)
Volkswagen Golf Sportwagen, model year 2015;
(E)
Volkswagen Passat, model years 2012, 2013, 2014, and 2015;
(F)
Volkswagen Beetle, model years 2013, 2014, and 2015;
(G)
Volkswagen Beetle Convertible, model years 2013, 2014, and 2015; and
(H)
Audi A3, model years 2010, 2011, 2012, 2013, and 2015; and
(ii)
a 3.0-liter diesel engine motor vehicle in which its lifetime nitrogen oxide 
emissions are mitigated in the state to a settlement, including:
(A)
Volkswagen Touareg, model years 2009, 2010, 2011, 2012, 2013, 2014, 2015, 
and 2016;
(B)
Audi Q7, model years 2009, 2010, 2011, 2012, 2013, 2014, 2015, and 2016;
(C)
Audi A6 Quattro, model years 2014, 2015, and 2016;
(D)
Audi A7 Quattro, model years 2014, 2015, and 2016;
(E)
Audi A8, model years 2014, 2015, and 2016;
(F)
Audi A8L, model years 2014, 2015, and 2016;
(G)
Audi Q5, model years 2014, 2015, and 2016; and
(H)
Porsche Cayenne Diesel, model years 2013, 2014, 2015, and 2016.
(b)
(i)
An owner of a restored-modified vehicle subject to Subsection (1) shall obtain 
a motor vehicle emissions inspection and maintenance program certificate of 
emissions inspection as described in Subsection (1).
(ii)
A county emissions program may not refuse to perform an emissions inspection 
or indicate a failed emissions test of the vehicle based solely on a modification to 
the engine or component of the motor vehicle if:
(A)
the modification is not likely to result in the motor vehicle having increased 
emissions relative to the emissions of the motor vehicle before the 
modification; and
(B)
the motor vehicle modification is a change to an engine that is newer than the 
engine with which the motor vehicle was originally equipped, or the engine 
includes technology that increases the facility of the administration of an 
emissions test, such as an on-board diagnostics system.
(iii)
The first time an owner seeks to obtain an emissions inspection as a prerequisite 
to registration of a restored-modified vehicle:
(A)
the owner shall present the signed statement described in Subsection 
41-1a-226
(4); and
(B)
the county emissions program shall perform the emissions test.
(iv)
If a motor vehicle is registered as a restored-modified vehicle and the registration 
certificate is notated as described in Subsection 
41-1a-226
(4), a county emissions 
program may not refuse to perform an emissions test based solely on the 
restored-modified status of the motor vehicle.
(3)
(a)
The legislative body of a county identified in Subsection (1), in consultation with 
the Air Quality Board created under Section 
19-1-106
, shall make regulations or 
ordinances regarding:
(i)
emissions standards;
(ii)
test procedures;
(iii)
inspections stations;
(iv)
repair requirements and dollar limits for correction of deficiencies; and
(v)
certificates of emissions inspections.
(b)
In accordance with Subsection (3)(a), a county legislative body:
(i)
shall make regulations or ordinances to attain or maintain ambient air quality 
standards in the county, consistent with the state implementation plan and federal 
requirements;
(ii)
may allow for a phase-in of the program by geographical area; and
(iii)
shall comply with the analyzer design and certification requirements contained in 
the state implementation plan prepared under Title 19, Chapter 2, Air 
Conservation Act.
(c)
The county legislative body and the Air Quality Board shall give preference to an 
inspection and maintenance program that:
(i)
is decentralized, to the extent the decentralized program will attain and maintain 
ambient air quality standards and meet federal requirements;
(ii)
is the most cost effective means to achieve and maintain the maximum benefit 
with regard to ambient air quality standards and to meet federal air quality 
requirements as related to vehicle emissions; and
(iii)
provides a reasonable phase-out period for replacement of air pollution emission 
testing equipment made obsolete by the program.
(d)
The provisions of Subsection (3)(c)(iii) apply only to the extent the phase-out:
(i)
may be accomplished in accordance with applicable federal requirements; and
(ii)
does not otherwise interfere with the attainment and maintenance of ambient air 
quality standards.
(4)
The following vehicles are exempt from an emissions inspection program and the 
provisions of this section:
(a)
an implement of husbandry as defined in Section 
41-1a-102
;
(b)
a motor vehicle that:
(i)
meets the definition of a farm truck under Section 
41-1a-102
; and
(ii)
has a gross vehicle weight rating of 
12,001
14,001
 pounds or more;
(c)
a vintage vehicle as defined in Section 
41-21-1
:
(i)
if the vintage vehicle has a model year of 1982 or older; or
(ii)
for a vintage vehicle that has a model year of 1983 or newer, if the owner 
provides proof of vehicle insurance that is a type specific to a vehicle collector;
(d)
a custom vehicle as defined in Section 
41-6a-1507
;
(e)
a vehicle registered as a novel vehicle under Section 
41-27-201
;
(f)
to the extent allowed under the current federally approved state implementation plan, 
in accordance with the federal Clean Air Act, 42 U.S.C. Sec. 7401, et seq., a motor 
vehicle that is less than two years old on January 1 based on the age of the vehicle as 
determined by the model year identified by the manufacturer;
(g)
a pickup truck, as defined in Section 
41-1a-102
, with a gross vehicle weight rating of 
12,000
14,000
 pounds or less, if the registered owner of the pickup truck provides a 
signed statement to the legislative body stating the truck is used:
(i)
by the owner or operator of a farm located on property that qualifies as land in 
agricultural use under Sections 
59-2-502
 and 
59-2-503
; and
(ii)
exclusively for the following purposes in operating the farm:
(A)
for the transportation of farm products, including livestock and its products, 
poultry and its products, floricultural and horticultural products; and
(B)
in the transportation of farm supplies, including tile, fence, and every other 
thing or commodity used in agricultural, floricultural, horticultural, livestock, 
and poultry production and maintenance;
(h)
a motorcycle as defined in Section 
41-1a-102
;
(i)
an electric motor vehicle as defined in Section 
41-1a-102
; 
(j)
a motor vehicle with a model year of 1967 or older; and
(k)
a roadable aircraft as defined in Section 
72-10-102
.
(5)
The county shall issue to the registered owner who signs and submits a signed statement 
under Subsection (4)(g) a certificate of exemption from emissions inspection 
requirements for purposes of registering the exempt vehicle.
(6)
A legislative body of a county described in Subsection (1) may exempt from an 
emissions inspection program a diesel-powered motor vehicle with a:
(a)
gross vehicle weight rating of more than 
14,000
16,000
 pounds; or
(b)
model year of 1997 or older.
(7)
The legislative body of a county required under federal law to utilize a motor vehicle 
emissions inspection program shall require:
(a)
a computerized emissions inspection for a diesel-powered motor vehicle that has:
(i)
a model year of 2007 or newer;
(ii)
a gross vehicle weight rating of 
14,000
16,000
 pounds or less; and
(iii)
a model year that is five years old or older; and
(b)
a visual inspection of emissions equipment for a diesel-powered motor vehicle:
(i)
with a gross vehicle weight rating of 
14,000
16,000
 pounds or less;
(ii)
that has a model year of 1998 or newer; and
(iii)
that has a model year that is five years old or older.
(8)
(a)
Subject to Subsection (8)(c), the legislative body of each county required under 
federal law to utilize a motor vehicle emissions inspection and maintenance program 
or in which an emissions inspection and maintenance program is necessary to attain 
or maintain any national ambient air quality standard may require each college or 
university located in a county subject to this section to require its students and 
employees who park a motor vehicle not registered in a county subject to this section 
to provide proof of compliance with an emissions inspection accepted by the county 
legislative body if the motor vehicle is parked on the college or university campus or 
property.
(b)
College or university parking areas that are metered or for which payment is required 
per use are not subject to the requirements of this Subsection (8).
(c)
The legislative body of a county shall make the reasons for implementing the 
provisions of this Subsection (8) part of the record at the time that the county 
legislative body takes its official action to implement the provisions of this 
Subsection (8).
(9)
(a)
An emissions inspection station shall issue a certificate of emissions inspection for 
each motor vehicle that meets the inspection and maintenance program requirements 
established in regulations or ordinances made under Subsection (3).
(b)
The frequency of the emissions inspection shall be determined based on the age of 
the vehicle as determined by model year and shall be required annually subject to the 
provisions of Subsection (9)(c).
(c)
(i)
To the extent allowed under the current federally approved state 
implementation plan, in accordance with the federal Clean Air Act, 42 U.S.C. Sec. 
7401 et seq., the legislative body of a county identified in Subsection (1) shall 
only require the emissions inspection every two years for each vehicle.
(ii)
The provisions of Subsection (9)(c)(i) apply only to a vehicle that is less than six 
years old on January 1.
(iii)
For a county required to implement a new vehicle emissions inspection and 
maintenance program on or after December 1, 2012, under Subsection (1), but for 
which no current federally approved state implementation plan exists, a vehicle 
shall be tested at a frequency determined by the county legislative body, in 
consultation with the Air Quality Board created under Section 
19-1-106
, that is 
necessary to comply with federal law or attain or maintain any national ambient 
air quality standard.
(iv)
If a county legislative body establishes or changes the frequency of a vehicle 
emissions inspection and maintenance program under Subsection (9)(c)(iii), the 
establishment or change shall take effect on January 1 if the State Tax 
Commission receives notice meeting the requirements of Subsection (9)(c)(v) 
from the county before October 1.
(v)
The notice described in Subsection (9)(c)(iv) shall:
(A)
state that the county will establish or change the frequency of the vehicle 
emissions inspection and maintenance program under this section;
(B)
include a copy of the ordinance establishing or changing the frequency; and
(C)
if the county establishes or changes the frequency under this section, state how 
frequently the emissions testing will be required.
(d)
If an emissions inspection is only required every two years for a vehicle under 
Subsection (9)(c), the inspection shall be required for the vehicle in:
(i)
odd-numbered years for vehicles with odd-numbered model years; or
(ii)
in even-numbered years for vehicles with even-numbered model years.
(10)
(a)
Except as provided in Subsections (9)(b), (c), and (d), the emissions inspection 
required under this section may be made no more than two months before the 
renewal of registration.
(b)
(i)
If the title of a used motor vehicle is being transferred, the owner may use an 
emissions inspection certificate issued for the motor vehicle during the previous 
11 months to satisfy the requirement under this section.
(ii)
If the transferor is a licensed and bonded used motor vehicle dealer, the owner 
may use an emissions inspection certificate issued for the motor vehicle in a 
licensed and bonded motor vehicle dealer's name during the previous 11 months to 
satisfy the requirement under this section.
(c)
If the title of a leased vehicle is being transferred to the lessee of the vehicle, the 
lessee may use an emissions inspection certificate issued during the previous 11 
months to satisfy the requirement under this section.
(d)
If the motor vehicle is part of a fleet of 101 or more vehicles, the owner may not use 
an emissions inspection made more than 11 months before the renewal of registration 
to satisfy the requirement under this section.
(e)
If the application for renewal of registration is for a six-month registration period 
under Section 
41-1a-215.5
, the owner may use an emissions inspection certificate 
issued during the previous eight months to satisfy the requirement under this section.
(11)
(a)
A county identified in Subsection (1) shall collect information about and monitor 
the program.
(b)
A county identified in Subsection (1) shall supply this information to an appropriate 
legislative committee, as designated by the Legislative Management Committee, at 
times determined by the designated committee to identify program needs, including 
funding needs.
(12)
If approved by the county legislative body, a county that had an established emissions 
inspection fee as of January 1, 2002, may increase the established fee that an emissions 
inspection station may charge by $2.50 for each year that is exempted from emissions 
inspections under Subsection (9)(c) up to a $7.50 increase.
(13)
(a)
Except as provided in Subsection 
41-1a-1223
(1)(c), a county identified in 
Subsection (1) may impose a local emissions compliance fee on each motor vehicle 
registration within the county in accordance with the procedures and requirements of 
Section 
41-1a-1223
.
(b)
A county that imposes a local emissions compliance fee may use revenues generated 
from the fee for the establishment and enforcement of an emissions inspection and 
maintenance program in accordance with the requirements of this section.
(c)
A county that imposes a local emissions compliance fee may use revenues generated 
from the fee to promote programs to maintain a local, state, or national ambient air 
quality standard.
(14)
(a)
If a county has reason to believe that a vehicle owner has provided an address as 
required in Section 
41-1a-209
 to register or attempt to register a motor vehicle in a 
county other than the county of the bona fide residence of the owner in order to avoid 
an emissions inspection required under this section, the county may investigate and 
gather evidence to determine whether the vehicle owner has used a false address or 
an address other than the vehicle owner's bona fide residence or place of business.
(b)
If a county conducts an investigation as described in Subsection (14)(a) and 
determines that the vehicle owner has used a false or improper address in an effort to 
avoid an emissions inspection as required in this section, the county may impose a 
civil penalty of $1,000.
(15)
A county legislative body described in Subsection (1) may exempt a motor vehicle 
from an emissions inspection if:
(a)
the motor vehicle is 30 years old or older;
(b)
the county determines that the motor vehicle was driven less than 1,500 miles during 
the preceding 12-month period; and
(c)
the owner provides to the county legislative body a statement signed by the owner 
that states the motor vehicle:
(i)
is primarily a collector's item used for:
(A)
participation in club activities;
(B)
exhibitions;
(C)
tours; or
(D)
parades; or
(ii)
is only used for occasional transportation.
Section 10, Section 
41-6a-1644
 is amended to read:
41-6a-1644
. Diesel emissions program -- Implementation -- Monitoring -- 
Exemptions.
(1)
The legislative body of each county required by the comprehensive plan for air 
pollution control developed by the director of the Division of Air Quality in accordance 
with Subsection 
19-2-107(2)(a)(i)
 to use an emissions opacity inspection and 
maintenance program for diesel-powered motor vehicles shall:
(a)
make regulations or ordinances to implement and enforce the requirement 
established by the Air Quality Board;
(b)
collect information about and monitor the program; and
(c)
by August 1 of each year, supply written information to the Department of 
Environmental Quality to identify program status.
(2)
The following vehicles are exempt from an emissions opacity inspection and 
maintenance program for diesel-powered motor vehicles established by a legislative 
body of a county under Subsection 
(1)
:
(a)
an implement of husbandry; and
(b)
a motor vehicle that:
(i)
meets the definition of a farm truck under Section 
41-1a-102
; and
(ii)
has a gross vehicle weight rating of 
12,001
14,001
 pounds or more.
(3)
(a)
The legislative body of a county identified in Subsection 
(1)
 shall exempt a pickup 
truck, as defined in Section 
41-1a-102
, with a gross vehicle weight of 
12,000
14,000
pounds or less from the emissions opacity inspection and maintenance program 
requirements of this section, if the registered owner of the pickup truck provides a 
signed statement to the legislative body stating the truck is used:
(i)
by the owner or operator of a farm located on property that qualifies as land in 
agricultural use under Sections 
59-2-502
 and 
59-2-503
; and
(ii)
exclusively for the following purposes in operating the farm:
(A)
for the transportation of farm products, including livestock and its products, 
poultry and its products, and floricultural and horticultural products; and
(B)
for the transportation of farm supplies, including tile, fence, and every other 
thing or commodity used in agricultural, floricultural, horticultural, livestock, 
and poultry production and maintenance.
(b)
The county shall provide to the registered owner who signs and submits a signed 
statement under this section a certificate of exemption from emissions opacity 
inspection and maintenance program requirements for purposes of registering the 
exempt vehicle.
Section 11, Section 
59-2-102
 is amended to read:
59-2-102
. Definitions.
As used in this chapter:
(1)
(a)
"Acquisition cost" means any cost required to put an item of tangible personal 
property into service.
(b)
"Acquisition cost" includes:
(i)
the purchase price of a new or used item;
(ii)
the cost of freight, shipping, loading at origin, unloading at destination, crating, 
skidding, or any other applicable cost of shipping;
(iii)
the cost of installation, engineering, rigging, erection, or assembly, including 
foundations, pilings, utility connections, or similar costs; and
(iv)
sales and use taxes.
(2)
"Aerial applicator" means aircraft or rotorcraft used exclusively for the purpose of 
engaging in dispensing activities directly affecting agriculture or horticulture with an 
airworthiness certificate from the Federal Aviation Administration certifying the aircraft 
or rotorcraft's use for agricultural and pest control purposes.
(3)
"Air charter service" means an air carrier operation that requires the customer to hire an 
entire aircraft rather than book passage in whatever capacity is available on a scheduled 
trip.
(4)
"Air contract service" means an air carrier operation available only to customers that 
engage the services of the carrier through a contractual agreement and excess capacity 
on any trip and is not available to the public at large.
(5)
"Aircraft" means the same as that term is defined in Section 
72-10-102
.
(6)
(a)
Except as provided in Subsection (6)(b), "airline" means an air carrier that:
(i)
operates:
(A)
on an interstate route; and
(B)
on a scheduled basis; and
(ii)
offers to fly one or more passengers or cargo on the basis of available capacity on 
a regularly scheduled route.
(b)
"Airline" does not include an:
(i)
air charter service; or
(ii)
air contract service.
(7)
"Assessment roll" or "assessment book" means a permanent record of the assessment of 
property as assessed by the county assessor and the commission and may be maintained 
manually or as a computerized file as a consolidated record or as multiple records by 
type, classification, or categories.
(8)
"Base parcel" means a parcel of property that was legally:
(a)
subdivided into two or more lots, parcels, or other divisions of land; or
(b)
(i)
combined with one or more other parcels of property; and
(ii)
subdivided into two or more lots, parcels, or other divisions of land.
(9)
(a)
"Certified revenue levy" means a property tax levy that provides an amount of ad 
valorem property tax revenue equal to the sum of:
(i)
the amount of ad valorem property tax revenue to be generated statewide in the 
previous year from imposing a multicounty assessing and collecting levy, as 
specified in Section 
59-2-1602
; and
(ii)
the product of:
(A)
eligible new growth, as defined in Section 
59-2-924
; and
(B)
the multicounty assessing and collecting levy certified by the commission for 
the previous year.
(b)
For purposes of this Subsection (9), "ad valorem property tax revenue" does not 
include property tax revenue received by a taxing entity from personal property that 
is:
(i)
assessed by a county assessor in accordance with Part 3, County Assessment; and
(ii)
semiconductor manufacturing equipment.
(c)
For purposes of calculating the certified revenue levy described in this Subsection (9), 
the commission shall use:
(i)
the taxable value of real property assessed by a county assessor contained on the 
assessment roll;
(ii)
the taxable value of real and personal property assessed by the commission; and
(iii)
the taxable year end value of personal property assessed by a county assessor 
contained on the prior year's assessment roll.
(10)
"County-assessed commercial vehicle" means:
(a)
any commercial vehicle, trailer, or semitrailer that is not apportioned under Section 
41-1a-301
 and is not operated interstate to transport the vehicle owner's goods or 
property in furtherance of the owner's commercial enterprise;
(b)
any passenger vehicle owned by a business and used by its employees for 
transportation as a company car or vanpool vehicle; and
(c)
vehicles that are:
(i)
especially constructed for towing or wrecking, and that are not otherwise used to 
transport goods, merchandise, or people for compensation;
(ii)
used or licensed as taxicabs or limousines;
(iii)
used as rental passenger cars, travel trailers, or motor homes;
(iv)
used or licensed in this state for use as ambulances or hearses;
(v)
especially designed and used for garbage and rubbish collection; or
(vi)
used exclusively to transport students or their instructors to or from any private, 
public, or religious school or school activities.
(11)
"Eligible judgment" means a final and unappealable judgment or order under Section 
59-2-1330
:
(a)
that became a final and unappealable judgment or order no more than 14 months 
before the day on which the notice described in Section 
59-2-919.1
 is required to be 
provided; and
(b)
for which a taxing entity's share of the final and unappealable judgment or order is 
greater than or equal to the lesser of:
(i)
$5,000; or
(ii)
2.5% of the total ad valorem property taxes collected by the taxing entity in the 
previous fiscal year.
(12)
(a)
"Escaped property" means any property, whether personal, land, or any 
improvements to the property, that is subject to taxation and is:
(i)
inadvertently omitted from the tax rolls, assigned to the incorrect parcel, or 
assessed to the wrong taxpayer by the assessing authority;
(ii)
undervalued or omitted from the tax rolls because of the failure of the taxpayer to 
comply with the reporting requirements of this chapter; or
(iii)
undervalued because of errors made by the assessing authority based upon 
incomplete or erroneous information furnished by the taxpayer.
(b)
"Escaped property" does not include property that is undervalued because of the use 
of a different valuation methodology or because of a different application of the same 
valuation methodology.
(13)
(a)
"Fair market value" means the amount at which property would change hands 
between a willing buyer and a willing seller, neither being under any compulsion to 
buy or sell and both having reasonable knowledge of the relevant facts.
(b)
For purposes of taxation, "fair market value" shall be determined using the current 
zoning laws applicable to the property in question, except in cases where there is a 
reasonable probability of a change in the zoning laws affecting that property in the 
tax year in question and the change would have an appreciable influence upon the 
value.
(14)
"Geothermal fluid" means water in any form at temperatures greater than 120 degrees 
centigrade naturally present in a geothermal system.
(15)
"Geothermal resource" means:
(a)
the natural heat of the earth at temperatures greater than 120 degrees centigrade; and
(b)
the energy, in whatever form, including pressure, present in, resulting from, created 
by, or which may be extracted from that natural heat, directly or through a material 
medium.
(16)
(a)
"Goodwill" means:
(i)
acquired goodwill that is reported as goodwill on the books and records that a 
taxpayer maintains for financial reporting purposes; or
(ii)
the ability of a business to:
(A)
generate income that exceeds a normal rate of return on assets and that results 
from a factor described in Subsection (16)(b); or
(B)
obtain an economic or competitive advantage resulting from a factor described 
in Subsection (16)(b).
(b)
The following factors apply to Subsection (16)(a)(ii):
(i)
superior management skills;
(ii)
reputation;
(iii)
customer relationships;
(iv)
patronage; or
(v)
a factor similar to Subsections (16)(b)(i) through (iv).
(c)
"Goodwill" does not include:
(i)
the intangible property described in Subsection 
(19)(a) or (b);
(20)(a) or (b);
(ii)
locational attributes of real property, including:
(A)
zoning;
(B)
location;
(C)
view;
(D)
a geographic feature;
(E)
an easement;
(F)
a covenant;
(G)
proximity to raw materials;
(H)
the condition of surrounding property; or
(I)
proximity to markets;
(iii)
value attributable to the identification of an improvement to real property, 
including:
(A)
reputation of the designer, builder, or architect of the improvement;
(B)
a name given to, or associated with, the improvement; or
(C)
the historic significance of an improvement; or
(iv)
the enhancement or assemblage value specifically attributable to the interrelation 
of the existing tangible property in place working together as a unit.
(17)
"Governing body" means:
(a)
for a county, city, or town, the legislative body of the county, city, or town;
(b)
for a special district under Title 17B, Limited Purpose Local Government Entities - 
Special Districts, the special district's board of trustees;
(c)
for a school district, the local board of education;
(d)
for a special service district under Title 17D, Chapter 1, Special Service District Act:
(i)
the legislative body of the county or municipality that created the special service 
district, to the extent that the county or municipal legislative body has not 
delegated authority to an administrative control board established under Section 
17D-1-301
; or
(ii)
the administrative control board, to the extent that the county or municipal 
legislative body has delegated authority to an administrative control board 
established under Section 
17D-1-301
; or
(e)
for a public infrastructure district under Title 17D, Chapter 4, Public Infrastructure 
District Act, the public infrastructure district's board of trustees.
(18)
"Gross vehicle weight rating" means the maximum gross vehicle weight rating as 
reported by the manufacturer of the motor vehicle for the vehicle identification number.
(18)
(19)
(a)
Except as provided in Subsection 
(18)(c)
(19)(c)
, "improvement" means a 
building, structure, fixture, fence, or other item that is permanently attached to land, 
regardless of whether the title has been acquired to the land, if:
(i)
(A)
attachment to land is essential to the operation or use of the item; and
(B)
the manner of attachment to land suggests that the item will remain attached to 
the land in the same place over the useful life of the item; or
(ii)
removal of the item would:
(A)
cause substantial damage to the item; or
(B)
require substantial alteration or repair of a structure to which the item is 
attached.
(b)
"Improvement" includes:
(i)
an accessory to an item described in Subsection 
(18)(a)
(19)(a)
 if the accessory is:
(A)
essential to the operation of the item described in Subsection 
(18)(a)
(19)(a)
; 
and
(B)
installed solely to serve the operation of the item described in Subsection 
(18)(a)
(19)(a)
; and
(ii)
an item described in Subsection 
(18)(a)
(19)(a)
 that is temporarily detached from 
the land for repairs and remains located on the land.
(c)
"Improvement" does not include:
(i)
an item considered to be personal property pursuant to rules made in accordance 
with Section 
59-2-107
;
(ii)
a moveable item that is attached to land for stability only or for an obvious 
temporary purpose;
(iii)
(A)
manufacturing equipment and machinery; or
(B)
essential accessories to manufacturing equipment and machinery;
(iv)
an item attached to the land in a manner that facilitates removal without 
substantial damage to the land or the item; or
(v)
a transportable factory-built housing unit as defined in Section 
59-2-1502
 if that 
transportable factory-built housing unit is considered to be personal property 
under Section 
59-2-1503
.
(19)
(20)
"Intangible property" means:
(a)
property that is capable of private ownership separate from tangible property, 
including:
(i)
money;
(ii)
credits;
(iii)
bonds;
(iv)
stocks;
(v)
representative property;
(vi)
franchises;
(vii)
licenses;
(viii)
trade names;
(ix)
copyrights; and
(x)
patents;
(b)
a low-income housing tax credit;
(c)
goodwill; or
(d)
a clean or renewable energy tax credit or incentive, including:
(i)
a federal renewable energy production tax credit under Section 45, Internal 
Revenue Code;
(ii)
a federal energy credit for qualified renewable electricity production facilities 
under Section 48, Internal Revenue Code;
(iii)
a federal grant for a renewable energy property under American Recovery and 
Reinvestment Act of 2009, Pub. L. No. 111-5, Section 1603; and
(iv)
a tax credit under Subsection 
59-7-614
(5).
(20)
(21)
"Livestock" means:
(a)
a domestic animal;
(b)
a fish;
(c)
a fur-bearing animal;
(d)
a honeybee; or
(e)
poultry.
(21)
(22)
"Low-income housing tax credit" means:
(a)
a federal low-income housing tax credit under Section 42, Internal Revenue Code; or
(b)
a low-income housing tax credit under Section 
59-7-607
 or Section 
59-10-1010
.
(22)
(23)
"Metalliferous minerals" includes gold, silver, copper, lead, zinc, and uranium.
(23)
(24)
"Mine" means a natural deposit of either metalliferous or nonmetalliferous 
valuable mineral.
(24)
(25)
"Mining" means the process of producing, extracting, leaching, evaporating, or 
otherwise removing a mineral from a mine.
(25)
(26)
(a)
"Mobile flight equipment" means tangible personal property that is owned 
or operated by an air charter service, air contract service, or airline and:
(i)
is capable of flight or is attached to an aircraft that is capable of flight; or
(ii)
is contained in an aircraft that is capable of flight if the tangible personal property 
is intended to be used:
(A)
during multiple flights;
(B)
during a takeoff, flight, or landing; and
(C)
as a service provided by an air charter service, air contract service, or airline.
(b)
(i)
"Mobile flight equipment" does not include a spare part other than a spare 
engine that is rotated at regular intervals with an engine that is attached to the 
aircraft.
(ii)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, 
the commission may make rules defining the term "regular intervals."
(26)
(27)
"Nonmetalliferous minerals" includes, but is not limited to, oil, gas, coal, salts, 
sand, rock, gravel, and all carboniferous materials.
(27)
(28)
"Part-year residential property" means property that is not residential property on 
January 1 of a calendar year but becomes residential property after January 1 of the 
calendar year.
(28)
(29)
"Personal property" includes:
(a)
every class of property as defined in Subsection 
(29)
(30)
 that is the subject of 
ownership and is not real estate or an improvement;
(b)
any pipe laid in or affixed to land whether or not the ownership of the pipe is 
separate from the ownership of the underlying land, even if the pipe meets the 
definition of an improvement;
(c)
bridges and ferries;
(d)
livestock; and
(e)
outdoor advertising structures as defined in Section 
72-7-502
.
(29)
(30)
(a)
"Property" means property that is subject to assessment and taxation 
according to its value.
(b)
"Property" does not include intangible property as defined in this section.
(30)
(31)
(a)
"Public utility" means:
(i)
the operating property of a railroad, gas corporation, oil or gas transportation or 
pipeline company, coal slurry pipeline company, electrical corporation, sewerage 
corporation, or heat corporation where the company performs the service for, or 
delivers the commodity to, the public generally or companies serving the public 
generally, or in the case of a gas corporation or an electrical corporation, where 
the gas or electricity is sold or furnished to any member or consumers within the 
state for domestic, commercial, or industrial use; and
(ii)
the operating property of any entity or person defined under Section 
54-2-1
except water corporations.
(b)
"Public utility" does not include the operating property of a telecommunications 
service provider.
(31)
(32)
(a)
Subject to Subsection 
(31)(b)
(32)(b)
, "qualifying exempt primary 
residential rental personal property" means household furnishings, furniture, and 
equipment that:
(i)
are used exclusively within a dwelling unit that is the primary residence of a 
tenant;
(ii)
are owned by the owner of the dwelling unit that is the primary residence of a 
tenant; and
(iii)
after applying the residential exemption described in Section 
59-2-103
, are 
exempt from taxation under this chapter in accordance with Subsection 
59-2-1115
(2).
(b)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the 
commission may by rule define the term "dwelling unit" for purposes of this 
Subsection 
(31)
(32)
 and Subsection 
(34)
(35)
.
(32)
(33)
"Real estate" or "real property" includes:
(a)
the possession of, claim to, ownership of, or right to the possession of land;
(b)
all mines, minerals, and quarries in and under the land, all timber belonging to 
individuals or corporations growing or being on the lands of this state or the United 
States, and all rights and privileges appertaining to these; and
(c)
improvements.
(33)
(34)
(a)
"Relationship with an owner of the property's land surface rights" means a 
relationship described in Subsection 267(b), Internal Revenue Code, except that the 
term 25% shall be substituted for the term 50% in Subsection 267(b), Internal 
Revenue Code.
(b)
For purposes of determining if a relationship described in Subsection 267(b), Internal 
Revenue Code, exists, the ownership of stock shall be determined using the 
ownership rules in Subsection 267(c), Internal Revenue Code.
(34)
(35)
(a)
"Residential property," for purposes of the reductions and adjustments 
under this chapter, means any property used for residential purposes as a primary 
residence.
(b)
"Residential property" includes:
(i)
except as provided in Subsection 
(34)(b)(ii)
(35)(b)(ii)
, includes household 
furnishings, furniture, and equipment if the household furnishings, furniture, and 
equipment are:
(A)
used exclusively within a dwelling unit that is the primary residence of a 
tenant; and
(B)
owned by the owner of the dwelling unit that is the primary residence of a 
tenant; and
(ii)
if the county assessor determines that the property will be used for residential 
purposes as a primary residence:
(A)
property under construction; or
(B)
unoccupied property.
(c)
"Residential property" does not include property used for transient residential use.
(d)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the 
commission may by rule define the term "dwelling unit" for purposes of Subsection 
(31)
(32)
 and this Subsection 
(34)
(35)
.
(35)
(36)
"Split estate mineral rights owner" means a person that:
(a)
has a legal right to extract a mineral from property;
(b)
does not hold more than a 25% interest in:
(i)
the land surface rights of the property where the wellhead is located; or
(ii)
an entity with an ownership interest in the land surface rights of the property 
where the wellhead is located;
(c)
is not an entity in which the owner of the land surface rights of the property where 
the wellhead is located holds more than a 25% interest; and
(d)
does not have a relationship with an owner of the land surface rights of the property 
where the wellhead is located.
(36)
(37)
(a)
"State-assessed commercial vehicle" means:
(i)
any commercial vehicle, trailer, or semitrailer that operates interstate or intrastate 
to transport passengers, freight, merchandise, or other property for hire; or
(ii)
any commercial vehicle, trailer, or semitrailer that operates interstate and 
transports the vehicle owner's goods or property in furtherance of the owner's 
commercial enterprise.
(b)
"State-assessed commercial vehicle" does not include vehicles used for hire that are 
specified in Subsection (10)(c) as county-assessed commercial vehicles.
(37)
(38)
"Subdivided lot" means a lot, parcel, or other division of land, that is a division 
of a base parcel.
(38)
(39)
"Tax area" means a geographic area created by the overlapping boundaries of 
one or more taxing entities.
(39)
(40)
"Taxable value" means fair market value less any applicable reduction allowed 
for residential property under Section 
59-2-103
.
(40)
(41)
"Taxing entity" means any county, city, town, school district, special taxing 
district, special district under Title 17B, Limited Purpose Local Government Entities - 
Special Districts, or other political subdivision of the state with the authority to levy a 
tax on property.
(41)
(42)
(a)
"Tax roll" means a permanent record of the taxes charged on property, as 
extended on the assessment roll, and may be maintained on the same record or 
records as the assessment roll or may be maintained on a separate record properly 
indexed to the assessment roll.
(b)
"Tax roll" includes tax books, tax lists, and other similar materials.
(42)
(43)
"Telecommunications service provider" means the same as that term is defined in 
Section 
59-12-102
.
Section 12, Section 
59-2-103
 is amended to read:
59-2-103
. Rate of assessment of property -- Residential property.
(1)
As used in this section:
(a)
(i)
"Household" means the association of individuals who live in the same 
dwelling, sharing the dwelling's furnishings, facilities, accommodations, and 
expenses.
(ii)
"Household" includes married individuals, who are not legally separated, who 
have established domiciles at separate locations within the state.
(b)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the 
commission may make rules defining the term "domicile."
(2)
All tangible taxable property located within the state shall be assessed and taxed at a 
uniform and equal rate on the basis of its fair market value, as valued on January 1, 
unless otherwise provided by law.
(3)
Subject to Subsections (4) through (6) and Section 
59-2-103.5
, for a calendar year, the 
fair market value of residential property located within the state is allowed a residential 
exemption equal to a 45% reduction in the value of the property.
(4)
Part-year residential property located within the state is allowed the residential 
exemption described in Subsection (3) if the part-year residential property is used as 
residential property for 183 or more consecutive calendar days during the calendar year 
for which the owner seeks to obtain the residential exemption.
(5)
No more than one acre of land per residential unit may qualify for the residential 
exemption described in Subsection (3).
(6)
(a)
Except as provided in Subsections (6)(b)(ii) and (iii), a residential exemption 
described in Subsection (3) is limited to one primary residence per household.
(b)
An owner of multiple primary residences located within the state is allowed a 
residential exemption under Subsection (3) for:
(i)
subject to Subsection (6)(a), the primary residence of the owner;
(ii)
each residential property that is the primary residence of a tenant; and
(iii)
subject to Subsection 
59-2-103.5
(4), each residential property described in 
Subsection 
59-2-102
(34)(b)(ii)
59-2-102(35)(b)(ii)
.
Section 13, Section 
59-2-103.5
 is amended to read:
59-2-103.5
. Procedures to obtain an exemption for residential property -- 
Procedure if property owner or property no longer qualifies to receive a residential 
exemption.
(1)
Subject to Subsections (4), (5), and (10), for residential property other than part-year 
residential property, a county legislative body may adopt an ordinance that requires an 
owner to file an application with the county board of equalization before the county 
applies a residential exemption authorized under Section 
59-2-103
 to the value of the 
residential property if:
(a)
the residential property was ineligible for the residential exemption during the 
calendar year immediately preceding the calendar year for which the owner is 
seeking to have the residential exemption applied to the value of the residential 
property;
(b)
an ownership interest in the residential property changes; or
(c)
the county board of equalization determines that there is reason to believe that the 
residential property no longer qualifies for the residential exemption.
(2)
(a)
The application described in Subsection (1):
(i)
shall be on a form the commission provides by rule and makes available to the 
counties;
(ii)
shall be signed by the owner of the residential property; and
(iii)
may not request the sales price of the residential property.
(b)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the 
commission may make rules providing the contents of the form described in 
Subsection (2)(a).
(c)
For purposes of the application described in Subsection (1), a county may not request 
information from an owner of a residential property beyond the information in the 
form provided by the commission under this Subsection (2).
(3)
(a)
Regardless of whether a county legislative body adopts an ordinance described in 
Subsection (1), before a county may apply a residential exemption to the value of 
part-year residential property, an owner of the property shall:
(i)
file the application described in Subsection (2)(a) with the county board of 
equalization; and
(ii)
include as part of the application described in Subsection (2)(a) a statement that 
certifies:
(A)
the date the part-year residential property became residential property;
(B)
that the part-year residential property will be used as residential property for 
183 or more consecutive calendar days during the calendar year for which the 
owner seeks to obtain the residential exemption; and
(C)
that the owner, or a member of the owner's household, may not claim a 
residential exemption for any property for the calendar year for which the 
owner seeks to obtain the residential exemption, other than the part-year 
residential property, or as allowed under Section 
59-2-103
 with respect to the 
primary residence or household furnishings, furniture, and equipment of the 
owner's tenant.
(b)
If an owner files an application under this Subsection (3) on or after May 1 of the 
calendar year for which the owner seeks to obtain the residential exemption, the 
county board of equalization may require the owner to pay an application fee not to 
exceed $50.
(4)
Before a county allows residential property described in Subsection 
59-2-102
(34)(b)(ii)
59-2-102(35)(b)(ii)
 a residential exemption authorized under Section 
59-2-103
, an 
owner of the residential property shall file with the county assessor a written declaration 
that:
(a)
states under penalty of perjury that, to the best of each owner's knowledge, upon 
completion of construction or occupancy of the residential property, the residential 
property will be used for residential purposes as a primary residence;
(b)
is signed by each owner of the residential property; and
(c)
is on a form approved by the commission.
(5)
(a)
Before a county allows residential property described in Subsection 
59-2-103
(6)(b) 
a residential exemption authorized under Section 
59-2-103
, an owner of the 
residential property shall file with the county assessor a written declaration that:
(i)
states under penalty of perjury that, to the best of each owner's knowledge, the 
residential property will be used for residential purposes as a primary residence of 
a tenant;
(ii)
is signed by each owner of the residential property; and
(iii)
is on a form approved by the commission.
(b)
(i)
(A)
In addition to the declaration, a county assessor may request from an 
owner a current lease agreement signed by the tenant.
(B)
If the lease agreement is insufficient for a county assessor to make a 
determination about eligibility for a residential exemption, a county assessor 
may request a copy of the real estate insurance policy for the property.
(C)
If the real estate insurance policy is insufficient for a county assessor to make 
a determination about eligibility for a residential exemption, a county assessor 
may request a copy of a filing from the most recent federal tax return showing 
that the owner had profit or loss from the residential property as a rental.
(ii)
A county assessor may not request information from an owner's tenant.
(6)
Except as provided in Subsection (7), if a property owner no longer qualifies to receive 
a residential exemption authorized under Section 
59-2-103
 for the property owner's 
primary residence, the property owner shall:
(a)
file a written statement with the county board of equalization of the county in which 
the property is located:
(i)
on a form provided by the county board of equalization; and
(ii)
notifying the county board of equalization that the property owner no longer 
qualifies to receive a residential exemption authorized under Section 
59-2-103
 for 
the property owner's primary residence; and
(b)
declare on the property owner's individual income tax return under Chapter 10, 
Individual Income Tax Act, for the taxable year for which the property owner no 
longer qualifies to receive a residential exemption authorized under Section 
59-2-103
for the property owner's primary residence, that the property owner no longer 
qualifies to receive a residential exemption authorized under Section 
59-2-103
 for the 
property owner's primary residence.
(7)
A property owner is not required to file a written statement or make the declaration 
described in Subsection (6) if the property owner:
(a)
changes primary residences;
(b)
qualified to receive a residential exemption authorized under Section 
59-2-103
 for 
the residence that was the property owner's former primary residence; and
(c)
qualifies to receive a residential exemption authorized under Section 
59-2-103
 for the 
residence that is the property owner's current primary residence.
(8)
Subsections (2) through (7) do not apply to qualifying exempt primary residential rental 
personal property.
(9)
(a)
Subject to Subsection (10), for the first calendar year in which a property owner 
qualifies to receive a residential exemption under Section 
59-2-103
, a county assessor 
may require the property owner to file a signed statement described in Section 
59-2-306
.
(b)
Subject to Subsection (10) and notwithstanding Section 
59-2-306
, for a calendar year 
after the calendar year described in Subsection (9)(a) in which a property owner 
qualifies for an exemption authorized under Section 
59-2-1115
 for qualifying exempt 
primary residential rental personal property, a signed statement described in Section 
59-2-306
 with respect to the qualifying exempt primary residential rental personal 
property may only require the property owner to certify, under penalty of perjury, 
that the property owner qualifies for the exemption authorized under Section 
59-2-1115
.
(10)
(a)
After an ownership interest in residential property changes, the county assessor 
shall:
(i)
notify the owner of the residential property that the owner is required to submit a 
written declaration described in Subsection (10)(d) within 90 days after the day on 
which the county assessor mails the notice under this Subsection (10)(a); and
(ii)
provide the owner of the residential property with the form described in 
Subsection (10)(e) to make the written declaration described in Subsection (10)(d).
(b)
A county assessor is not required to provide a notice to an owner of residential 
property under Subsection (10)(a) if the situs address of the residential property is the 
same as any one of the following:
(i)
the mailing address of the residential property owner or the tenant of the 
residential property;
(ii)
the address listed on the:
(A)
residential property owner's driver license; or
(B)
tenant of the residential property's driver license; or
(iii)
the address listed on the:
(A)
residential property owner's voter registration; or
(B)
tenant of the residential property's voter registration.
(c)
A county assessor is not required to provide a notice to an owner of residential 
property under Subsection (10)(a) if:
(i)
the owner is using a post office box or rural route box located in the county where 
the residential property is located; and
(ii)
the residential property is located in a county of the fourth, fifth, or sixth class.
(d)
An owner of residential property that receives a notice described in Subsection 
(10)(a) shall submit a written declaration to the county assessor under penalty of 
perjury certifying the information contained in the form described in Subsection 
(10)(e).
(e)
The written declaration required by Subsection (10)(d) shall be:
(i)
signed by the owner of the residential property; and
(ii)
in substantially the following form:
"Residential Property Declaration
This form must be submitted to the County Assessor's office where your new residential 
property is located within 90 days of receipt. Failure to do so will result in the county assessor 
taking action that could result in the withdrawal of the primary residential exemption from 
your residential property.
Residential Property Owner Information
Name(s):__________________________________________________
Home Phone:_______________________________________________
Work Phone:_______________________________________________
Mailing Address:____________________________________________
Residential Property Information
Physical Address:___________________________________________
Certification
1. Is this property used as a primary residential property or part-year residential 
property for you or another person?
"Part-year residential property" means owned property that is not residential property on 
January 1 of a calendar year but becomes residential property after January 1 of the calendar 
year.
Yes
 No
2. Will this primary residential property or part-year residential property be occupied 
for 183 or more consecutive calendar days by the owner or another person?
A part-year residential property occupied for 183 or more consecutive calendar days in a 
calendar year by the owner(s) or a tenant is eligible for the exemption.
Yes
No
If a property owner or a property owner's spouse claims a residential exemption under 
Utah Code Ann. 
59-2-103
 for property in this state that is the primary residence of the property 
owner or the property owner's spouse, that claim of a residential exemption creates a rebuttable 
presumption that the property owner and the property owner's spouse have domicile in Utah 
for income tax purposes. The rebuttable presumption of domicile does not apply if the 
residential property is the primary residence of a tenant of the property owner or the property 
owner's spouse.
Signature
Under penalties of perjury, I declare to the best of my knowledge and belief, this 
declaration and accompanying pages are true, correct, and complete.
__________________(Owner signature) _____________________Date (mm/dd/yyyy)
__________________(Owner printed name)
(f) For purposes of a written declaration described in this Subsection (10), a county may 
not request information from a property owner beyond the information described in the form 
provided in Subsection (10)(e).
(g) (i) If, after receiving a written declaration filed under Subsection (10)(d), the county 
determines that the property has been incorrectly qualified or disqualified to receive a 
residential exemption, the county shall:
(A) redetermine the property's qualification to receive a residential exemption; and
(B) notify the claimant of the redetermination and the county's reason for the 
redetermination.
(ii) The redetermination provided in Subsection (10)(g)(i)(A) is final unless:
(A) except as provided in Subsection (10)(g)(iii), the property owner appeals the 
redetermination to the board of equalization in accordance with Subsection 
59-2-1004
(2); or
(B) the county determines that the property is eligible to receive a primary residential 
exemption as part-year residential property.
(iii) The board of equalization may not accept an appeal that is filed after the later of:
(A) September 15 of the current calendar year; or
(B) the last day of the 45-day period beginning on the day on which the county auditor 
provides the notice under Section 
59-2-919.1
.
(h) (i) If a residential property owner fails to file a written declaration required by 
Subsection (10)(d), the county assessor shall mail to the owner of the residential property a 
notice that:
(A) the property owner failed to file a written declaration as required by Subsection (10)(d); 
and
(B) the property owner will no longer qualify to receive the residential exemption 
authorized under Section 
59-2-103
 for the property that is the subject of the written declaration 
if the property owner does not file the written declaration required by Subsection (10)(d) 
within 30 days after the day on which the county assessor mails the notice under this 
Subsection (10)(h)(i).
(ii) If a property owner fails to file a written declaration required by Subsection (10)(d) 
after receiving the notice described in Subsection (10)(h)(i), the property owner no longer 
qualifies to receive the residential exemption authorized under Section 
59-2-103
 in the 
calendar year for the property that is the subject of the written declaration unless:
(A) except as provided in Subsection (10)(h)(iii), the property owner appeals the 
redetermination to the board of equalization in accordance with Subsection 
59-2-1004
(2); or
(B) the county determines that the property is eligible to receive a primary residential 
exemption as part-year residential property.
(iii) The board of equalization may not accept an appeal that is filed after the later of:
(A) September 15 of the current calendar year; or
(B) the last day of the 45-day period beginning on the day on which the county auditor 
provides the notice under Section 
59-2-919.1
.
(iv) A property owner that is disqualified to receive the residential exemption under 
Subsection (10)(h)(ii) may file an application described in Subsection (1) to determine whether 
the owner is eligible to receive the residential exemption.
(i) The requirements of this Subsection (10) do not apply to a county assessor in a county 
that has, for the five calendar years prior to 2019, had in place and enforced an ordinance 
described in Subsection (1).
Section 14, Section 
59-2-405
 is amended to read:
59-2-405
. Uniform fee on tangible personal property required to be registered 
with the state -- Distribution of revenues -- Appeals.
(1)
The property described in Subsection 
(2)
, except Subsection 
(2)(b)(ii)
, 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 required to be registered with the state that 
weigh 12,001
have a 
gross vehicle weight rating of 14,001
 pounds or more;
(ii)
motorcycles as defined in Section 
41-1a-102
 that are required to be registered 
with the state;
(iii)
watercraft required to be registered with the state;
(iv)
recreational vehicles required to be registered with the state; and
(v)
all other tangible personal property required to be registered with the state before 
it is used on a public highway, on a public waterway, on public land, or in the air.
(b)
The following tangible personal property is exempt from the statewide uniform fee 
imposed by this section:
(i)
aircraft;
(ii)
state-assessed commercial vehicles;
(iii)
tangible personal property subject to a uniform fee imposed by:
(A)
Section 
59-2-405.1
;
(B)
Section 
59-2-405.2
; or
(C)
Section 
59-2-405.3
; and
(iv)
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)
Beginning on January 1, 1999, the uniform fee is 1.5% of the fair market value of the 
personal property, as established by the commission.
(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)
An appeal relating to the uniform fee imposed on the tangible personal property 
described in Subsection 
(2)
 shall be filed pursuant to Section 
59-2-1005
.
Section 15, Section 
59-2-405.1
 is amended to read:
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)
weigh 12,000
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 
weigh 12,000
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 Vehicle
Uniform 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 Vehicle
Uniform 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.
(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.
Section 16, Section 
59-2-801
 is amended to read:
59-2-801
. Apportionment of property assessed by commission.
(1)
As used in this section:
(a)
(i)
Except as provided in Subsection (1)(a)(ii), "designated tax area" means a tax 
area created by the overlapping boundaries of only the following taxing entities:
(A)
a county; and
(B)
a school district.
(ii)
"Designated tax area" includes a tax area created by the overlapping boundaries 
of the taxing entities described in Subsection (1)(a)(i) and:
(A)
a city or town if the boundaries of the school district under Subsection (1)(a)(i) 
and the boundaries of the city or town are identical; or
(B)
a special service district if the boundaries of the school district under 
Subsection (1)(a)(i) are located entirely within the special service district.
(b)
"Ground hours" means the total number of hours during the calendar year 
immediately preceding the January 1 described in Section 
59-2-103
 that aircraft 
owned or operated by the following are on the ground:
(i)
an air charter service;
(ii)
an air contract service; or
(iii)
an airline.
(2)
Before May 25 of each year, the commission shall apportion to each tax area the total 
assessment of all of the property the commission assesses as provided in Subsections 
(2)(a) through (e).
(a)
(i)
The commission shall apportion the assessments of the property described in 
Subsection (2)(a)(ii):
(A)
to each tax area through which the public utility or company described in 
Subsection (2)(a)(ii) operates; and
(B)
in proportion to the property's value in each tax area.
(ii)
Subsection (2)(a)(i) applies to property owned by:
(A)
a public utility, except for the rolling stock of a public utility;
(B)
a pipeline company;
(C)
a power company;
(D)
a canal company; or
(E)
an irrigation company.
(b)
The commission shall apportion the assessments of the rolling stock of a railroad:
(i)
to the tax areas through which railroads operate; and
(ii)
in the proportion that the length of the main tracks, sidetracks, passing tracks, 
switches, and tramways of the railroads in each tax area bears to the total length of 
the main tracks, sidetracks, passing tracks, switches, and tramways in the state.
(c)
The commission shall apportion the assessments of the property of a car company to:
(i)
each tax area in which a railroad is operated; and
(ii)
in the proportion that the length of the main tracks, passing tracks, sidetracks, 
switches, and tramways of all of the railroads in each tax area bears to the total 
length of the main tracks, passing tracks, sidetracks, switches, and tramways of all 
of the railroads in the state.
(d)
(i)
The commission shall apportion the assessments of the property described in 
Subsection (2)(d)(ii) to each tax area in which the property is located.
(ii)
Subsection (2)(d)(i) applies to the following property:
(A)
mines;
(B)
mining claims; or
(C)
mining property.
(e)
(i)
The commission shall apportion the assessments of the property described in 
Subsection (2)(e)(ii) to:
(A)
each designated tax area; and
(B)
in the proportion that the ground hours in each designated tax area bear to the 
total ground hours in the state.
(ii)
Subsection (2)(e)(i) applies to the mobile flight equipment owned or operated by 
an:
(A)
air charter service;
(B)
air contract service; or
(C)
airline.
(3)
(a)
(i)
(A)
State-assessed commercial vehicles that weigh 
12,001
14,001
 pounds 
or more shall be taxed at a statewide average rate which is calculated from the 
overall county average tax rates from the preceding year, exclusive of the 
property subject to the statewide uniform fee, weighted by lane miles of 
principal routes in each county.
(B)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, 
the commission shall adopt rules to define "principal routes."
(ii)
State-assessed commercial vehicles that weigh 
12,000
14,000
 pounds or less are 
subject to the uniform fee provided in Section 
59-2-405.1
.
(b)
The combined revenue from all state-assessed commercial vehicles shall be 
apportioned to the counties based on:
(i)
40% by the percentage of lane miles of principal routes within each county as 
determined by the commission; and
(ii)
60% by the percentage of total state-assessed vehicles having business situs in 
each county.
(c)
At least quarterly, the commission shall apportion the total taxes paid on 
state-assessed commercial vehicles to the counties.
(d)
Each county shall apportion its share of the revenues under this Subsection (3) to the 
taxing entities within its boundaries in the same proportion as the assessments of 
other:
(i)
real property;
(ii)
tangible personal property; and
(iii)
property assessed by the commission.
Section 17, Section 
59-2-804
 is amended to read:
59-2-804
. Interstate allocation of mobile flight equipment.
(1)
As used in this section:
(a)
"Aircraft type" means a particular model of aircraft as designated by the 
manufacturer of the aircraft.
(b)
"Airline ground hours calculation" means an amount equal to the product of:
(i)
the total number of hours aircraft owned or operated by an airline are on the 
ground, calculated by aircraft type; and
(ii)
the cost percentage.
(c)
"Airline revenue ton miles" means, for an airline, the total revenue ton miles during 
the calendar year that immediately precedes the January 1 described in Section 
59-2-103
.
(d)
"Cost percentage" means a fraction, calculated by aircraft type, the numerator of 
which is the airline's average cost of the aircraft type and the denominator of which is 
the airline's average cost of the aircraft type:
(i)
owned or operated by the airline; and
(ii)
that has the lowest average cost.
(e)
"Ground hours factor" means the product of:
(i)
a fraction, the numerator of which is the Utah ground hours calculation and the 
denominator of which is the airline ground hours calculation; and
(ii)
.50.
(f)
(i)
Except as provided in Subsection 
(1)(f)(ii)
, "mobile flight equipment" is as 
defined in Section 
59-2-102
.
(ii)
"Mobile flight equipment" does not include tangible personal property described 
in Subsection 
59-2-102(25)
59-2-102(26)
 owned by an:
(A)
air charter service; or
(B)
air contract service.
(g)
"Mobile flight equipment allocation factor" means the sum of:
(i)
the ground hours factor; and
(ii)
the revenue ton miles factor.
(h)
"Revenue ton miles" is determined in accordance with 14 C.F.R. 
Part 241
.
(i)
"Revenue ton miles factor" means the product of:
(i)
a fraction, the numerator of which is the Utah revenue ton miles and the 
denominator of which is the airline revenue ton miles; and
(ii)
.50.
(j)
"Utah ground hours calculation" means an amount equal to the product of:
(i)
the total number of hours aircraft owned or operated by an airline are on the 
ground in this state, calculated by aircraft type; and
(ii)
the cost percentage.
(k)
"Utah revenue ton miles" means, for an airline, the total revenue ton miles within the 
borders of this state:
(i)
during the calendar year that immediately precedes the January 1 described in 
Section 
59-2-103
; and
(ii)
from flight stages that originate or terminate in this state.
(2)
For purposes of the assessment of an airline's mobile flight equipment by the 
commission, a portion of the value of the airline's mobile flight equipment shall be 
allocated to the state by calculating the product of:
(a)
the total value of the mobile flight equipment; and
(b)
the mobile flight equipment allocation factor.
Section 18, Section 
59-7-302
 is amended to read:
59-7-302
. Definitions -- Determination of taxpayer status.
(1)
As used in this part, unless the context otherwise requires:
(a)
"Aircraft type" means a particular model of aircraft as designated by the 
manufacturer of the aircraft.
(b)
"Airline" means the same as that term is defined in Section 
59-2-102
.
(c)
"Airline revenue ton miles" means, for an airline, the total revenue ton miles during 
the airline's tax period.
(d)
"Business income" means income that:
(i)
is apportionable under the United States Constitution and is not allocated under 
the laws of this state, including income arising from:
(A)
a transaction or activity in the regular course of the taxpayer's trade or 
business; and
(B)
tangible and intangible property, if the acquisition, management, employment, 
development, or disposition of the property is or was related to the operation of 
the taxpayer's trade or business; or
(ii)
would be allocable to this state under the United States Constitution, but is 
apportioned rather than allocated in accordance with the laws of this state.
(e)
"Commercial domicile" means the principal place from which the trade or business 
of the taxpayer is directed or managed.
(f)
"Compensation" means wages, salaries, commissions, and any other form of 
remuneration paid to employees for personal services.
(g)
"Excluded NAICS code" means a NAICS code of the 2017 North American Industry 
Classification System of the federal Executive Office of the President, Office of 
Management and Budget, within:
(i)
NAICS Code 211120, Crude Petroleum Extraction;
(ii)
NAICS Industry Group 2121, Coal Mining;
(iii)
NAICS Industry Group 2212, Natural Gas Distribution;
(iv)
NAICS Subsector 311, Food Manufacturing;
(v)
NAICS Industry Group 3121, Beverage Manufacturing;
(vi)
NAICS Code 327310, Cement Manufacturing;
(vii)
NAICS Subsector 482, Rail Transportation;
(viii)
NAICS Code 512110, Motion Picture and Video Production;
(ix)
NAICS Subsection 515, Broadcasting (except Internet); or
(x)
NAICS Code 522110, Commercial Banking.
(h)
(i)
Except as provided in Subsection 
(1)(h)(ii)
, "mobile flight equipment" means 
the same as that term is defined in Section 
59-2-102
.
(ii)
"Mobile flight equipment" does not include:
(A)
a spare engine; or
(B)
tangible personal property described in Subsection 
59-2-102(25)
59-2-102(26)
 owned by an air charter service or an air contract service.
(i)
"Nonbusiness income" means all income other than business income. 
(j)
"Optional apportionment taxpayer" means a taxpayer described in Subsection 
(3)
.
(k)
"Phased-in sales factor weighted taxpayer" means a taxpayer that:
(i)
is not a sales factor weighted taxpayer;
(ii)
does not meet the definition of an optional apportionment taxpayer; or
(iii)
for a taxable year beginning on or after January 1, 2020:
(A)
meets the definition of an optional apportionment taxpayer; and
(B)
apportioned business income using the method described in Subsection 
59-7-311(4)
 during the previous taxable year.
(l)
"Revenue ton miles" is determined in accordance with 14 C.F.R. 
Part 241
.
(m)
"Sales" means all gross receipts of the taxpayer not allocated under Sections 
59-7-306
 through 
59-7-310
.
(n)
"Sales factor weighted taxpayer" means a taxpayer described in Subsection 
(2)
.
(o)
"State" means any state of the United States, the District of Columbia, the 
Commonwealth of Puerto Rico, any territory or possession of the United States, and 
any foreign country or political subdivision thereof.
(p)
"Transportation revenue" means revenue an airline earns from:
(i)
transporting a passenger or cargo; or
(ii)
from miscellaneous sales of merchandise as part of providing transportation 
services.
(q)
"Utah revenue ton miles" means, for an airline, the total revenue ton miles within the 
borders of this state:
(i)
during the airline's tax period; and
(ii)
from flight stages that originate or terminate in this state.
(2)
(a)
A taxpayer is a sales factor weighted taxpayer if the taxpayer apportioned 
business income using the method described in Subsection 
59-7-311(2)
 during the 
previous taxable year or if, regardless of the number of economic activities the 
taxpayer performs, the taxpayer generates greater than 50% of the taxpayer's total 
sales everywhere from economic activities that are classified in a NAICS code of the 
2002 or 2007 North American Industry Classification System of the federal 
Executive Office of the President, Office of Management and Budget, other than:
(i)
a NAICS code within NAICS Sector 21, Mining;
(ii)
a NAICS code within NAICS Industry Group 2212, Natural Gas Distribution;
(iii)
a NAICS code within NAICS Sector 31-33, Manufacturing, except:
(A)
NAICS Industry Group 3254, Pharmaceutical and Medicine Manufacturing;
(B)
NAICS Industry Group 3333, Commercial and Service Industry Machinery 
Manufacturing;
(C)
NAICS Subsector 334, Computer and Electronic Product Manufacturing; and
(D)
NAICS Code 336111, Automobile Manufacturing;
(iv)
a NAICS code within NAICS Sector 48-49, Transportation and Warehousing;
(v)
a NAICS code within NAICS Sector 51, Information, except NAICS Subsector 
519, Other Information Services; or
(vi)
a NAICS code within NAICS Sector 52, Finance and Insurance.
(b)
A taxpayer shall determine if the taxpayer is a sales factor weighted taxpayer each 
year before the due date for filing the taxpayer's return under this chapter for the 
taxable year, including extensions.
(c)
For purposes of making the determination required by Subsection 
(2)(a)
, total sales 
everywhere include only the total sales everywhere:
(i)
as determined in accordance with this part; and
(ii)
made during the taxable year for which a taxpayer makes the determination 
required by Subsection 
(2)(a)
.
(3)
(a)
A taxpayer is an optional apportionment taxpayer if the average calculated in 
accordance with Subsection 
(3)(b)
 is greater than .50.
(b)
To calculate the average described in Subsection 
(3)(a)
, a taxpayer shall:
(i)
calculate the following two fractions:
(A)
the property factor fraction as described in Subsection 
59-7-312(3)
; and
(B)
the payroll factor fraction as described in Subsection 
59-7-315(3)
;
(ii)
add together the fractions described in Subsection 
(3)(b)(i)
; and
(iii)
divide the sum calculated in Subsection 
(3)(b)(ii)
:
(A)
except as provided in Subsection 
(3)(b)(iii)(B)
, by two; or
(B)
if either the property factor fraction or the payroll factor fraction has a 
denominator of zero or is excluded in accordance with Subsection 
59-7-312(3)(b)
 or 
59-7-315(3)(b)
, by one.
(c)
A taxpayer shall determine if the taxpayer is an optional apportionment taxpayer 
before the due date for filing the taxpayer's return under this chapter for the taxable 
year, including extensions.
(4)
A taxpayer that files a return as a unitary group for a taxable year is considered to be a 
unitary group for that taxable year.
(5)
In accordance with 
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, the 
commission may define the term "economic activity" consistent with the use of the term 
"activity" in the 2007 North American Industry Classification System of the federal 
Executive Office of the President, Office of Management and Budget.
Section 19. 
Effective Date.
This bill takes effect on 
July 1, 2025
.
3-7-25 10:09 PM