2 | 3 | | 1 |
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3 | 4 | | Trailer Registration and Uniform Fee Amendments |
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4 | 5 | | 2025 GENERAL SESSION |
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5 | 6 | | STATE OF UTAH |
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6 | 7 | | Chief Sponsor: Scott H. Chew |
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7 | 8 | | Senate Sponsor: Ronald M. Winterton |
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8 | 9 | | 2 |
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9 | 10 | | |
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10 | 11 | | 3 |
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11 | 12 | | LONG TITLE |
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12 | 13 | | 4 |
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13 | 14 | | General Description: |
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14 | 15 | | 5 |
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15 | 16 | | This bill allows the owner of certain types of trailers to obtain a lifetime registration and |
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16 | 17 | | 6 |
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17 | 18 | | pay a one-time uniform fee in lieu of ad valorem tax. |
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18 | 19 | | 7 |
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19 | 20 | | Highlighted Provisions: |
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20 | 21 | | 8 |
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21 | 22 | | This bill: |
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22 | 23 | | 9 |
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23 | 24 | | ▸ allows an owner of certain types of trailers to register a trailer for the life of the trailer and |
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24 | 25 | | 10 |
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25 | 26 | | pay a one-time uniform fee in lieu of ad valorem tax or a uniform statewide fee; and |
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26 | 27 | | 11 |
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27 | 28 | | ▸ makes technical changes. |
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28 | 29 | | 12 |
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29 | 30 | | Money Appropriated in this Bill: |
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30 | 31 | | 13 |
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31 | 32 | | None |
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32 | 33 | | 14 |
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33 | 34 | | Other Special Clauses: |
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34 | 35 | | 15 |
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35 | 36 | | This bill provides a special effective date. |
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36 | 37 | | 16 |
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37 | 38 | | Utah Code Sections Affected: |
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38 | 39 | | 17 |
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39 | 40 | | AMENDS: |
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40 | 41 | | 18 |
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41 | 42 | | 41-1a-228 (Effective 01/01/26), as last amended by Laws of Utah 1997, Chapter 360 |
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42 | 43 | | 19 |
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43 | 44 | | 41-1a-1206 (Effective 01/01/26), as last amended by Laws of Utah 2024, Chapter 483 |
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44 | 45 | | 20 |
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45 | 46 | | 59-2-405 (Effective 01/01/26), as last amended by Laws of Utah 2008, Chapter 210 |
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46 | 47 | | 21 |
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47 | 48 | | |
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48 | 49 | | 22 |
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49 | 50 | | Be it enacted by the Legislature of the state of Utah: |
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50 | 51 | | 23 |
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51 | 52 | | Section 1. Section 41-1a-228 is amended to read: |
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52 | 53 | | 24 |
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53 | 54 | | 41-1a-228 (Effective 01/01/26). Special lifetime trailer registration -- Property |
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54 | 55 | | 25 |
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55 | 56 | | tax or in lieu fees. |
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56 | 57 | | 26 |
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57 | 58 | | (1)(a) The owner of a trailer or semitrailer used as a commercial vehicle may obtain an |
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58 | 59 | | 27 |
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59 | 60 | | alternative special registration and license plate valid for the life of the trailer while |
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60 | 61 | | 28 |
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64 | 66 | | 30 |
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65 | 67 | | travel trailer may obtain an alternative special registration and license plate valid for |
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66 | 68 | | 31 |
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67 | 69 | | the life of the trailer while the trailer is possessed by the registrant. |
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68 | 70 | | 32 |
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69 | 71 | | (2)(a) [The owner must file,] Except as provided in Subsection (3), the owner shall file, |
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70 | 72 | | 33 |
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71 | 73 | | on or before January 31 of each year after the year of issuance of the special |
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72 | 74 | | 34 |
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73 | 75 | | registration and license plate, a certificate from the assessing authority to the effect |
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74 | 76 | | 35 |
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75 | 77 | | that any property tax or in lieu fee due for the current year has been paid. |
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76 | 78 | | 36 |
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77 | 79 | | [(3)] (b) If property tax or the in lieu fee is not paid, registration is suspended or revoked. |
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78 | 80 | | 37 |
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79 | 81 | | (3) The owner of a trailer described in Subsection (1)(b) may elect to pay a one-time in lieu |
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80 | 82 | | 38 |
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81 | 83 | | fee for the life of the trailer while the trailer is possessed by the registrant as provided in |
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82 | 84 | | 39 |
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83 | 85 | | Section 59-2-405. |
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84 | 86 | | 40 |
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85 | 87 | | Section 2. Section 41-1a-1206 is amended to read: |
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86 | 88 | | 41 |
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87 | 89 | | 41-1a-1206 (Effective 01/01/26). Registration fees -- Fees by gross laden weight. |
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88 | 90 | | 42 |
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89 | 91 | | (1) Except as provided in Subsections (2) and (3), at the time application is made for |
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90 | 92 | | 43 |
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91 | 93 | | registration or renewal of registration of a vehicle or combination of vehicles under this |
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92 | 94 | | 44 |
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93 | 95 | | chapter, a registration fee shall be paid to the division as follows: |
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94 | 96 | | 45 |
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95 | 97 | | (a) $46.00 for each motorcycle; |
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96 | 98 | | 46 |
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97 | 99 | | (b) $44 for each motor vehicle of 12,000 pounds or less gross laden weight, excluding |
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98 | 100 | | 47 |
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99 | 101 | | motorcycles; |
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100 | 102 | | 48 |
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101 | 103 | | (c) unless the semitrailer or trailer is exempt from registration under Section 41-1a-202 |
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102 | 104 | | 49 |
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103 | 105 | | or is registered under Section 41-1a-301: |
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104 | 106 | | 50 |
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105 | 107 | | (i) $31 for each trailer or semitrailer over 750 pounds gross unladen weight; or |
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106 | 108 | | 51 |
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107 | 109 | | (ii) $28.50 for each commercial trailer or commercial semitrailer of 750 pounds or |
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108 | 110 | | 52 |
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109 | 111 | | less gross unladen weight; |
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110 | 112 | | 53 |
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111 | 113 | | (d)(i) $53 for each farm truck over 12,000 pounds, but not exceeding 14,000 pounds |
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112 | 114 | | 54 |
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113 | 115 | | gross laden weight; plus |
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114 | 116 | | 55 |
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115 | 117 | | (ii) $9 for each 2,000 pounds over 14,000 pounds gross laden weight; |
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116 | 118 | | 56 |
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117 | 119 | | (e)(i) $69.50 for each motor vehicle or combination of motor vehicles, excluding |
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118 | 120 | | 57 |
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119 | 121 | | farm trucks, over 12,000 pounds, but not exceeding 14,000 pounds gross laden |
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120 | 122 | | 58 |
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121 | 123 | | weight; plus |
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122 | 124 | | 59 |
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123 | 125 | | (ii) $19 for each 2,000 pounds over 14,000 pounds gross laden weight; |
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124 | 126 | | 60 |
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125 | 127 | | (f)(i) $69.50 for each park model recreational vehicle over 12,000 pounds, but not |
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126 | 128 | | 61 |
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127 | 129 | | exceeding 14,000 pounds gross laden weight; plus |
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128 | 130 | | 62 |
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129 | 131 | | (ii) $19 for each 2,000 pounds over 14,000 pounds gross laden weight; |
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133 | 135 | | 64 |
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134 | 136 | | (h) in addition to the fee described in Subsection (1)(b): |
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135 | 137 | | 65 |
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136 | 138 | | (i) an amount equal to the road usage charge cap described in Section 72-1-213.1 for: |
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137 | 139 | | 66 |
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138 | 140 | | (A) each electric motor vehicle; and |
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139 | 141 | | 67 |
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140 | 142 | | (B) Each motor vehicle not described in this Subsection (1)(h) that is fueled |
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141 | 143 | | 68 |
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142 | 144 | | exclusively by a source other than motor fuel, diesel fuel, natural gas, or |
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143 | 145 | | 69 |
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144 | 146 | | propane; |
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145 | 147 | | 70 |
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146 | 148 | | (ii) $21.75 for each hybrid electric motor vehicle; and |
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147 | 149 | | 71 |
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148 | 150 | | (iii) $56.50 for each plug-in hybrid electric motor vehicle; |
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149 | 151 | | 72 |
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150 | 152 | | (i) in addition to the fee described in Subsection (1)(g), for a vintage vehicle that has a |
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151 | 153 | | 73 |
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152 | 154 | | model year of 1983 or newer, 50 cents; and |
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153 | 155 | | 74 |
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154 | 156 | | (j) $28.50 for each roadable aircraft. |
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155 | 157 | | 75 |
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156 | 158 | | (2)(a) At the time application is made for registration or renewal of registration of a |
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157 | 159 | | 76 |
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158 | 160 | | vehicle under this chapter for a six-month registration period under Section |
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159 | 161 | | 77 |
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160 | 162 | | 41-1a-215.5, a registration fee shall be paid to the division as follows: |
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161 | 163 | | 78 |
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162 | 164 | | (i) $34.50 for each motorcycle; and |
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163 | 165 | | 79 |
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164 | 166 | | (ii) $33.50 for each motor vehicle of 12,000 pounds or less gross laden weight, |
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165 | 167 | | 80 |
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166 | 168 | | excluding motorcycles. |
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167 | 169 | | 81 |
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168 | 170 | | (b) In addition to the fee described in Subsection (2)(a)(ii), for registration or renewal of |
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169 | 171 | | 82 |
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170 | 172 | | registration of a vehicle under this chapter for a six-month registration period under |
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171 | 173 | | 83 |
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172 | 174 | | Section 41-1a-215.5 a registration fee shall be paid to the division as follows: |
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173 | 175 | | 84 |
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174 | 176 | | (i) an amount equal to the road usage charge cap described in Section 72-1-213.1 for: |
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175 | 177 | | 85 |
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176 | 178 | | (A) each electric motor vehicle; and |
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177 | 179 | | 86 |
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178 | 180 | | (B) each motor vehicle not described in this Subsection (2)(b) that is fueled |
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179 | 181 | | 87 |
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180 | 182 | | exclusively by a source other than motor fuel, diesel fuel, natural gas, or |
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181 | 183 | | 88 |
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182 | 184 | | propane; |
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183 | 185 | | 89 |
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184 | 186 | | (ii) $16.50 for each hybrid electric motor vehicle; and |
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185 | 187 | | 90 |
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186 | 188 | | (iii) $43.50 for each plug-in hybrid electric motor vehicle. |
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187 | 189 | | 91 |
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188 | 190 | | (3)(a) Beginning on January 1, 2024, at the time of registration: |
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189 | 191 | | 92 |
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190 | 192 | | (i) in addition to the amounts described in Subsections (1)(a), (1)(b), (1)(c)(i), |
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191 | 193 | | 93 |
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192 | 194 | | (1)(c)(ii), (1)(d)(i), (1)(e)(i), (1)(f)(i), (1)(g), (1)(h), (4)(a), and (7), the individual |
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193 | 195 | | 94 |
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194 | 196 | | shall also pay an additional $7 as part of the registration fee; and |
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195 | 197 | | 95 |
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196 | 198 | | (ii) in addition to the amounts described in Subsection (2)(a), the individual shall also |
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197 | 199 | | 96 |
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198 | 200 | | pay an additional $5 as part of the registration fee. |
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202 | 204 | | 98 |
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203 | 205 | | adjust the registration fees described in Subsections (1)(a), (1)(b), (1)(c)(i), |
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204 | 206 | | 99 |
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205 | 207 | | (1)(c)(ii), (1)(d)(i), (1)(e)(i), (1)(f)(i), (1)(g), (1)(j), (2)(a), (3)(a), (4)(a), and (7), |
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206 | 208 | | 100 |
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207 | 209 | | by taking the registration fee rate for the previous year and adding an amount |
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208 | 210 | | 101 |
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209 | 211 | | equal to the greater of: |
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210 | 212 | | 102 |
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211 | 213 | | (A) an amount calculated by multiplying the registration fee of the previous year |
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212 | 214 | | 103 |
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213 | 215 | | by the actual percentage change during the previous fiscal year in the |
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214 | 216 | | 104 |
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215 | 217 | | Consumer Price Index; and |
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216 | 218 | | 105 |
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217 | 219 | | (B) 0. |
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218 | 220 | | 106 |
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219 | 221 | | (ii) Beginning on January 1, 2024, the commission shall, on January 1, annually |
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220 | 222 | | 107 |
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221 | 223 | | adjust the registration fees described in Subsections (1)(h)(ii) and (iii) and |
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222 | 224 | | 108 |
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223 | 225 | | (2)(b)(ii) and (iii) by taking the registration fee rate for the previous year and |
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224 | 226 | | 109 |
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225 | 227 | | adding an amount equal to the greater of: |
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226 | 228 | | 110 |
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227 | 229 | | (A) an amount calculated by multiplying the registration fee of the previous year |
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228 | 230 | | 111 |
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229 | 231 | | by the actual percentage change during the previous fiscal year in the |
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230 | 232 | | 112 |
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231 | 233 | | Consumer Price Index; and |
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232 | 234 | | 113 |
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233 | 235 | | (B) 0. |
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234 | 236 | | 114 |
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235 | 237 | | (c) The amounts calculated as described in Subsection (3)(b) shall be rounded up to the |
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236 | 238 | | 115 |
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237 | 239 | | nearest 25 cents. |
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238 | 240 | | 116 |
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239 | 241 | | (4)(a) The initial registration fee for a vintage vehicle that has a model year of 1982 or |
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240 | 242 | | 117 |
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241 | 243 | | older is $40. |
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242 | 244 | | 118 |
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243 | 245 | | (b) A vintage vehicle that has a model year of 1982 or older is exempt from the renewal |
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244 | 246 | | 119 |
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245 | 247 | | of registration fees under Subsection (1). |
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246 | 248 | | 120 |
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247 | 249 | | (c) A vehicle with a Purple Heart special group license plate issued on or before |
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248 | 250 | | 121 |
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249 | 251 | | December 31, 2023, or issued in accordance with Part 16, Sponsored Special Group |
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250 | 252 | | 122 |
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251 | 253 | | License Plates, is exempt from the registration fees under Subsection (1). |
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252 | 254 | | 123 |
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253 | 255 | | (d) A camper is exempt from the registration fees under Subsection (1). |
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254 | 256 | | 124 |
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255 | 257 | | (5) If a motor vehicle is operated in combination with a semitrailer or trailer, each motor |
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256 | 258 | | 125 |
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257 | 259 | | vehicle shall register for the total gross laden weight of all units of the combination if the |
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258 | 260 | | 126 |
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259 | 261 | | total gross laden weight of the combination exceeds 12,000 pounds. |
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260 | 262 | | 127 |
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261 | 263 | | (6)(a) Registration fee categories under this section are based on the gross laden weight |
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262 | 264 | | 128 |
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263 | 265 | | declared in the licensee's application for registration. |
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264 | 266 | | 129 |
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265 | 267 | | (b) Gross laden weight shall be computed in units of 2,000 pounds. A fractional part of |
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266 | 268 | | 130 |
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267 | 269 | | 2,000 pounds is a full unit. |
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271 | 273 | | 132 |
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272 | 274 | | Section 41-1a-228 may, as an alternative to registering under Subsection (1)(c), apply |
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273 | 275 | | 133 |
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274 | 276 | | for and obtain a special registration and license plate, as provided in Section 41-1a-228, |
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275 | 277 | | 134 |
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276 | 278 | | for a fee of $130. |
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277 | 279 | | 135 |
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278 | 280 | | (8) Except as provided in Section 41-6a-1642, a truck may not be registered as a farm truck |
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279 | 281 | | 136 |
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280 | 282 | | unless: |
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281 | 283 | | 137 |
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282 | 284 | | (a) the truck meets the definition of a farm truck under Section 41-1a-102; and |
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283 | 285 | | 138 |
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284 | 286 | | (b)(i) the truck has a gross vehicle weight rating of more than 12,000 pounds; or |
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285 | 287 | | 139 |
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286 | 288 | | (ii) the truck has a gross vehicle weight rating of 12,000 pounds or less and the owner |
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287 | 289 | | 140 |
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288 | 290 | | submits to the division a certificate of emissions inspection or a waiver in |
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289 | 291 | | 141 |
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290 | 292 | | compliance with Section 41-6a-1642. |
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291 | 293 | | 142 |
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292 | 294 | | (9) A violation of Subsection (8) is an infraction that shall be punished by a fine of not less |
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293 | 295 | | 143 |
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294 | 296 | | than $200. |
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295 | 297 | | 144 |
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296 | 298 | | (10) Trucks used exclusively to pump cement, bore wells, or perform crane services with a |
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297 | 299 | | 145 |
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298 | 300 | | crane lift capacity of five or more tons, are exempt from 50% of the amount of the fees |
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299 | 301 | | 146 |
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300 | 302 | | required for those vehicles under this section. |
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301 | 303 | | 147 |
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302 | 304 | | Section 3. Section 59-2-405 is amended to read: |
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303 | 305 | | 148 |
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304 | 306 | | 59-2-405 (Effective 01/01/26). Uniform fee on tangible personal property |
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305 | 307 | | 149 |
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306 | 308 | | required to be registered with the state -- Distribution of revenues -- Appeals. |
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307 | 309 | | 150 |
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308 | 310 | | (1) The property described in Subsection (2), except Subsection (2)(b)(ii), is exempt from |
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309 | 311 | | 151 |
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310 | 312 | | ad valorem property taxes pursuant to Utah Constitution, Article XIII, Section 2, |
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311 | 313 | | 152 |
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312 | 314 | | Subsection (6). |
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313 | 315 | | 153 |
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314 | 316 | | (2)(a) Except as provided in Subsection (2)(b), there is levied as provided in this part a |
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315 | 317 | | 154 |
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316 | 318 | | statewide uniform fee in lieu of the ad valorem tax on: |
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317 | 319 | | 155 |
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318 | 320 | | (i) motor vehicles required to be registered with the state that weigh 12,001 pounds or |
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319 | 321 | | 156 |
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320 | 322 | | more; |
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321 | 323 | | 157 |
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322 | 324 | | (ii) motorcycles as defined in Section 41-1a-102 that are required to be registered |
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323 | 325 | | 158 |
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324 | 326 | | with the state; |
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325 | 327 | | 159 |
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326 | 328 | | (iii) watercraft required to be registered with the state; |
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327 | 329 | | 160 |
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328 | 330 | | (iv) recreational vehicles required to be registered with the state; and |
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329 | 331 | | 161 |
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330 | 332 | | (v) all other tangible personal property required to be registered with the state before |
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331 | 333 | | 162 |
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332 | 334 | | it is used on a public highway, on a public waterway, on public land, or in the air. |
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333 | 335 | | 163 |
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334 | 336 | | (b) The following tangible personal property is exempt from the statewide uniform fee |
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335 | 337 | | 164 |
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336 | 338 | | imposed by this section: |
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340 | 342 | | 166 |
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341 | 343 | | (ii) state-assessed commercial vehicles; |
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342 | 344 | | 167 |
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343 | 345 | | (iii) tangible personal property subject to a uniform fee imposed by: |
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344 | 346 | | 168 |
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345 | 347 | | (A) Section 59-2-405.1; |
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346 | 348 | | 169 |
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347 | 349 | | (B) Section 59-2-405.2; or |
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348 | 350 | | 170 |
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349 | 351 | | (C) Section 59-2-405.3; and |
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350 | 352 | | 171 |
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351 | 353 | | (iv) personal property that is exempt from state or county ad valorem property taxes |
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352 | 354 | | 172 |
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353 | 355 | | under the laws of this state or of the federal government. |
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354 | 356 | | 173 |
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355 | 357 | | (3)(a) [Beginning on January 1, 1999,] Except as provided in Subsection (3)(b), the |
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356 | 358 | | 174 |
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357 | 359 | | uniform fee is 1.5% of the fair market value of the personal property, as established |
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358 | 360 | | 175 |
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359 | 361 | | by the commission. |
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360 | 362 | | 176 |
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361 | 363 | | (b) An owner of a trailer registered under Subsection 41-1a-228(1)(b) may elect to pay a |
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362 | 364 | | 177 |
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363 | 365 | | one-time uniform fee in lieu of the ad valorem tax, which is $150. |
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364 | 366 | | 178 |
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365 | 367 | | (4) Notwithstanding Section 59-2-407, property subject to the uniform fee that is brought |
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366 | 368 | | 179 |
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367 | 369 | | into the state and is required to be registered in Utah shall, as a condition of registration, |
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368 | 370 | | 180 |
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369 | 371 | | be subject to the uniform fee unless all property taxes or uniform fees imposed by the |
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370 | 372 | | 181 |
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371 | 373 | | state of origin have been paid for the current calendar year. |
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372 | 374 | | 182 |
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373 | 375 | | (5)(a) The revenues collected in each county from the uniform fee shall be distributed by |
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374 | 376 | | 183 |
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375 | 377 | | the county to each taxing entity in which the property described in Subsection (2) is |
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376 | 378 | | 184 |
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377 | 379 | | located in the same proportion in which revenue collected from ad valorem real |
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378 | 380 | | 185 |
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379 | 381 | | property tax is distributed. |
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380 | 382 | | 186 |
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381 | 383 | | (b) Each taxing entity shall distribute the revenues received under Subsection (5)(a) in |
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382 | 384 | | 187 |
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383 | 385 | | the same proportion in which revenue collected from ad valorem real property tax is |
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384 | 386 | | 188 |
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385 | 387 | | distributed. |
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386 | 388 | | 189 |
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387 | 389 | | (6) An appeal relating to the uniform fee imposed on the tangible personal property |
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388 | 390 | | 190 |
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389 | 391 | | described in Subsection (2) shall be filed pursuant to Section 59-2-1005. |
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390 | 392 | | 191 |
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391 | 393 | | Section 4. Effective Date. |
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392 | 394 | | 192 |
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393 | 395 | | This bill takes effect on January 1, 2026. |
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394 | 396 | | - 6 - |
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