Enrolled Copy H.B. 166
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Trailer Registration and Uniform Fee Amendments
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Scott H. Chew
Senate Sponsor: Ronald M. Winterton
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LONG TITLE
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General Description:
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This bill allows the owner of certain types of trailers to obtain a lifetime registration and
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pay a one-time uniform fee in lieu of ad valorem tax.
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Highlighted Provisions:
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This bill:
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▸ allows an owner of certain types of trailers to register a trailer for the life of the trailer and
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pay a one-time uniform fee in lieu of ad valorem tax or a uniform statewide fee; and
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▸ makes technical changes.
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Money Appropriated in this Bill:
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None
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Other Special Clauses:
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This bill provides a special effective date.
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Utah Code Sections Affected:
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AMENDS:
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41-1a-228 (Effective 01/01/26), as last amended by Laws of Utah 1997, Chapter 360
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41-1a-1206 (Effective 01/01/26), as last amended by Laws of Utah 2024, Chapter 483
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59-2-405 (Effective 01/01/26), as last amended by Laws of Utah 2008, Chapter 210
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Be it enacted by the Legislature of the state of Utah:
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Section 1. Section 41-1a-228 is amended to read:
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41-1a-228 (Effective 01/01/26). Special lifetime trailer registration -- Property
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tax or in lieu fees.
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(1)(a) The owner of a trailer or semitrailer used as a commercial vehicle may obtain an
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alternative special registration and license plate valid for the life of the trailer while
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the trailer is possessed by the registrant. H.B. 166 Enrolled Copy
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(b) The owner of a trailer that is used as an intrastate commercial trailer that is not a
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travel trailer may obtain an alternative special registration and license plate valid for
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the life of the trailer while the trailer is possessed by the registrant.
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(2)(a) [The owner must file,] Except as provided in Subsection (3), the owner shall file,
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on or before January 31 of each year after the year of issuance of the special
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registration and license plate, a certificate from the assessing authority to the effect
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that any property tax or in lieu fee due for the current year has been paid.
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[(3)] (b) If property tax or the in lieu fee is not paid, registration is suspended or revoked.
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(3) The owner of a trailer described in Subsection (1)(b) may elect to pay a one-time in lieu
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fee for the life of the trailer while the trailer is possessed by the registrant as provided in
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Section 59-2-405.
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Section 2. Section 41-1a-1206 is amended to read:
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41-1a-1206 (Effective 01/01/26). Registration fees -- Fees by gross laden weight.
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(1) Except as provided in Subsections (2) and (3), at the time application is made for
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registration or renewal of registration of a vehicle or combination of vehicles under this
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chapter, a registration fee shall be paid to the division as follows:
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(a) $46.00 for each motorcycle;
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(b) $44 for each motor vehicle of 12,000 pounds or less gross laden weight, excluding
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motorcycles;
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(c) unless the semitrailer or trailer is exempt from registration under Section 41-1a-202
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or is registered under Section 41-1a-301:
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(i) $31 for each trailer or semitrailer over 750 pounds gross unladen weight; or
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(ii) $28.50 for each commercial trailer or commercial semitrailer of 750 pounds or
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less gross unladen weight;
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(d)(i) $53 for each farm truck over 12,000 pounds, but not exceeding 14,000 pounds
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gross laden weight; plus
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(ii) $9 for each 2,000 pounds over 14,000 pounds gross laden weight;
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(e)(i) $69.50 for each motor vehicle or combination of motor vehicles, excluding
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farm trucks, over 12,000 pounds, but not exceeding 14,000 pounds gross laden
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weight; plus
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(ii) $19 for each 2,000 pounds over 14,000 pounds gross laden weight;
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(f)(i) $69.50 for each park model recreational vehicle over 12,000 pounds, but not
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exceeding 14,000 pounds gross laden weight; plus
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(ii) $19 for each 2,000 pounds over 14,000 pounds gross laden weight;
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(g) $45 for each vintage vehicle that has a model year of 1983 or newer;
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(h) in addition to the fee described in Subsection (1)(b):
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(i) an amount equal to the road usage charge cap described in Section 72-1-213.1 for:
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(A) each electric motor vehicle; and
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(B) Each motor vehicle not described in this Subsection (1)(h) that is fueled
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exclusively by a source other than motor fuel, diesel fuel, natural gas, or
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propane;
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(ii) $21.75 for each hybrid electric motor vehicle; and
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(iii) $56.50 for each plug-in hybrid electric motor vehicle;
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(i) in addition to the fee described in Subsection (1)(g), for a vintage vehicle that has a
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model year of 1983 or newer, 50 cents; and
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(j) $28.50 for each roadable aircraft.
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(2)(a) At the time application is made for registration or renewal of registration of a
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vehicle under this chapter for a six-month registration period under Section
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41-1a-215.5, a registration fee shall be paid to the division as follows:
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(i) $34.50 for each motorcycle; and
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(ii) $33.50 for each motor vehicle of 12,000 pounds or less gross laden weight,
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excluding motorcycles.
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(b) In addition to the fee described in Subsection (2)(a)(ii), for registration or renewal of
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registration of a vehicle under this chapter for a six-month registration period under
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Section 41-1a-215.5 a registration fee shall be paid to the division as follows:
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(i) an amount equal to the road usage charge cap described in Section 72-1-213.1 for:
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(A) each electric motor vehicle; and
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(B) each motor vehicle not described in this Subsection (2)(b) that is fueled
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exclusively by a source other than motor fuel, diesel fuel, natural gas, or
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propane;
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(ii) $16.50 for each hybrid electric motor vehicle; and
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(iii) $43.50 for each plug-in hybrid electric motor vehicle.
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(3)(a) Beginning on January 1, 2024, at the time of registration:
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(i) in addition to the amounts described in Subsections (1)(a), (1)(b), (1)(c)(i),
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(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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shall also pay an additional $7 as part of the registration fee; and
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(ii) in addition to the amounts described in Subsection (2)(a), the individual shall also
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pay an additional $5 as part of the registration fee.
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(b)(i) Beginning on January 1, 2019, the commission shall, on January 1, annually
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adjust the registration fees described in Subsections (1)(a), (1)(b), (1)(c)(i),
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(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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by taking the registration fee rate for the previous year and adding an amount
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equal to the greater of:
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(A) an amount calculated by multiplying the registration fee of the previous year
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by the actual percentage change during the previous fiscal year in the
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Consumer Price Index; and
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(B) 0.
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(ii) Beginning on January 1, 2024, the commission shall, on January 1, annually
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adjust the registration fees described in Subsections (1)(h)(ii) and (iii) and
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(2)(b)(ii) and (iii) by taking the registration fee rate for the previous year and
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adding an amount equal to the greater of:
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(A) an amount calculated by multiplying the registration fee of the previous year
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by the actual percentage change during the previous fiscal year in the
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Consumer Price Index; and
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(B) 0.
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(c) The amounts calculated as described in Subsection (3)(b) shall be rounded up to the
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nearest 25 cents.
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(4)(a) The initial registration fee for a vintage vehicle that has a model year of 1982 or
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older is $40.
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(b) A vintage vehicle that has a model year of 1982 or older is exempt from the renewal
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of registration fees under Subsection (1).
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(c) A vehicle with a Purple Heart special group license plate issued on or before
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December 31, 2023, or issued in accordance with Part 16, Sponsored Special Group
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License Plates, is exempt from the registration fees under Subsection (1).
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(d) A camper is exempt from the registration fees under Subsection (1).
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(5) If a motor vehicle is operated in combination with a semitrailer or trailer, each motor
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vehicle shall register for the total gross laden weight of all units of the combination if the
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total gross laden weight of the combination exceeds 12,000 pounds.
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(6)(a) Registration fee categories under this section are based on the gross laden weight
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declared in the licensee's application for registration.
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(b) Gross laden weight shall be computed in units of 2,000 pounds. A fractional part of
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2,000 pounds is a full unit.
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(7) The owner of a [commercial trailer or commercial semitrailer] trailer described in
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Section 41-1a-228 may, as an alternative to registering under Subsection (1)(c), apply
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for and obtain a special registration and license plate, as provided in Section 41-1a-228,
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for a fee of $130.
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(8) Except as provided in Section 41-6a-1642, a truck may not be registered as a farm truck
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unless:
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(a) the truck meets the definition of a farm truck under Section 41-1a-102; and
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(b)(i) the truck has a gross vehicle weight rating of more than 12,000 pounds; or
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(ii) the truck has a gross vehicle weight rating of 12,000 pounds or less and the owner
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submits to the division a certificate of emissions inspection or a waiver in
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compliance with Section 41-6a-1642.
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(9) A violation of Subsection (8) is an infraction that shall be punished by a fine of not less
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than $200.
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(10) Trucks used exclusively to pump cement, bore wells, or perform crane services with a
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crane lift capacity of five or more tons, are exempt from 50% of the amount of the fees
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required for those vehicles under this section.
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Section 3. Section 59-2-405 is amended to read:
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59-2-405 (Effective 01/01/26). Uniform fee on tangible personal property
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required to be registered with the state -- Distribution of revenues -- Appeals.
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(1) The property described in Subsection (2), except Subsection (2)(b)(ii), is exempt from
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ad valorem property taxes pursuant to Utah Constitution, Article XIII, Section 2,
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Subsection (6).
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(2)(a) Except as provided in Subsection (2)(b), there is levied as provided in this part a
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statewide uniform fee in lieu of the ad valorem tax on:
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(i) motor vehicles required to be registered with the state that weigh 12,001 pounds or
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more;
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(ii) motorcycles as defined in Section 41-1a-102 that are required to be registered
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with the state;
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(iii) watercraft required to be registered with the state;
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(iv) recreational vehicles required to be registered with the state; and
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(v) all other tangible personal property required to be registered with the state before
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it is used on a public highway, on a public waterway, on public land, or in the air.
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(b) The following tangible personal property is exempt from the statewide uniform fee
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imposed by this section:
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(i) aircraft;
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(ii) state-assessed commercial vehicles;
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(iii) tangible personal property subject to a uniform fee imposed by:
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(A) Section 59-2-405.1;
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(B) Section 59-2-405.2; or
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(C) Section 59-2-405.3; and
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(iv) personal property that is exempt from state or county ad valorem property taxes
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under the laws of this state or of the federal government.
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(3)(a) [Beginning on January 1, 1999,] Except as provided in Subsection (3)(b), the
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uniform fee is 1.5% of the fair market value of the personal property, as established
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by the commission.
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(b) An owner of a trailer registered under Subsection 41-1a-228(1)(b) may elect to pay a
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one-time uniform fee in lieu of the ad valorem tax, which is $150.
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(4) Notwithstanding Section 59-2-407, property subject to the uniform fee that is brought
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into the state and is required to be registered in Utah shall, as a condition of registration,
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be subject to the uniform fee unless all property taxes or uniform fees imposed by the
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state of origin have been paid for the current calendar year.
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(5)(a) The revenues collected in each county from the uniform fee shall be distributed by
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the county to each taxing entity in which the property described in Subsection (2) is
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located in the same proportion in which revenue collected from ad valorem real
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property tax is distributed.
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(b) Each taxing entity shall distribute the revenues received under Subsection (5)(a) in
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the same proportion in which revenue collected from ad valorem real property tax is
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distributed.
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(6) An appeal relating to the uniform fee imposed on the tangible personal property
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described in Subsection (2) shall be filed pursuant to Section 59-2-1005.
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Section 4. Effective Date.
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This bill takes effect on January 1, 2026.
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