Enrolled Copy H.B. 272
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Vehicle Assessment Amendments
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Clinton D. Okerlund
Senate Sponsor: Wayne A. Harper
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LONG TITLE
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General Description:
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This bill addresses vehicle weights relating to vehicle registration and uniform fees in lieu
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of property tax.
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Highlighted Provisions:
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This bill:
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▸ modifies the weight at which a motor vehicle qualifies for a statewide uniform fee in lieu
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of the property tax;
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▸ modifies weight limits for vehicle registrations; and
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▸ defines terms.
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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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13-20-2, as last amended by Laws of Utah 2013, Chapter 124
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41-1a-215.5, as last amended by Laws of Utah 2012, Chapter 397
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41-1a-229, as last amended by Laws of Utah 2015, Chapter 412
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41-1a-301, as last amended by Laws of Utah 2024, Chapter 251
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41-1a-1206, as last amended by Laws of Utah 2024, Chapter 483
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41-1a-1207, as last amended by Laws of Utah 1992, Chapter 54 and renumbered and
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amended by Laws of Utah 1992, Chapter 1
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41-1a-1219, as enacted by Laws of Utah 1996, Chapter 170
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41-3-407, as last amended by Laws of Utah 1998, Chapters 222, 339
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41-6a-1642, as last amended by Laws of Utah 2024, Chapters 459, 483 H.B. 272 Enrolled Copy
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41-6a-1644, as last amended by Laws of Utah 2012, Chapter 360
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59-2-102, as last amended by Laws of Utah 2024, Chapter 53
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59-2-103, as last amended by Laws of Utah 2024, Chapter 253
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59-2-103.5, as last amended by Laws of Utah 2024, Chapter 253
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59-2-405, as last amended by Laws of Utah 2008, Chapter 210
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59-2-405.1, as last amended by Laws of Utah 2012, Chapter 397
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59-2-801, as last amended by Laws of Utah 2024, Chapter 269
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59-2-804, as last amended by Laws of Utah 2020, Chapter 38
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59-7-302, as last amended by Laws of Utah 2022, Chapter 228
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Be it enacted by the Legislature of the state of Utah:
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Section 1. Section 13-20-2 is amended to read:
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13-20-2 . Definitions.
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As used in this chapter:
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(1) "Consumer" means an individual who enters into an agreement or contract for the
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transfer, lease, purchase of a new motor vehicle other than for purposes of resale, or
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sublease during the duration of the period defined under Section 13-20-5.
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(2) "Manufacturer" means manufacturer, importer, distributor, or anyone who is named as
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the warrantor on an express written warranty on a motor vehicle.
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(3) "Motor home" means a self-propelled vehicular unit, primarily designed as a temporary
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dwelling for travel, recreational, and vacation use.
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(4)(a) "Motor vehicle" includes:
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(i) a motor home, as defined in this section, but only the self-propelled vehicle and
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chassis sold in this state;
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(ii) a motor vehicle, as defined in Section 41-1a-102, sold in this state; and
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(iii) a motorcycle, as defined in Section 41-1a-102, sold in this state if the motorcycle
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is designed primarily for use and operation on paved highways.
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(b) "Motor vehicle" does not include:
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(i) those portions of a motor home designated, used, or maintained primarily as a
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mobile dwelling, office, or commercial space;
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(ii) a road tractor or truck tractor as defined in Section 41-1a-102;
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(iii) a mobile home as defined in Section 41-1a-102;
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(iv) any motor vehicle with a gross laden weight of over [12,000] 14,000 pounds,
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except:
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(A) a motor home as defined under Subsection (3); and
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(B) a farm tractor as defined in Section 41-1a-102;
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(v) a motorcycle, as defined in Section 41-1a-102, if the motorcycle is designed
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primarily for use or operation over unimproved terrain;
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(vi) an electric assisted bicycle as defined in Section 41-6a-102;
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(vii) a moped as defined in Section 41-6a-102;
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(viii) a motor assisted scooter as defined in Section 41-6a-102; or
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(ix) a motor-driven cycle as defined in Section 41-6a-102.
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(5) "Recreational vehicle trailer" means a travel trailer, camping trailer, or fifth wheel
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trailer.
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Section 2. Section 41-1a-215.5 is amended to read:
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41-1a-215.5 . Six-month registration.
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(1)(a) Subject to the requirements of this section, a person may register a motorcycle or
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motor vehicle of [12,000] 14,000 pounds or less gross laden weight for a six-month
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period that begins on the first day of the calendar month of registration and expires
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on the last day of the sixth month of registration.
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(b) If the last day of the registration period falls on a day in which the appropriate state
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or county offices are not open for business, the registration of the vehicle is extended
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to midnight of the next business day.
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(2) A registration under this section is subject to this chapter.
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(3) The option to register a motorcycle or motor vehicle under this section shall be available
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to a person when the division:
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(a) has implemented the division's GenTax system; and
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(b) at least 30 days before implementing the division's GenTax system as described in
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Subsection (3)(a), has provided notice in a conspicuous place on the division's
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website stating:
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(i) the date the commission will implement the GenTax system; and
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(ii) that, at the time the commission implements the GenTax system, the option to
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register a motorcycle or motor vehicle for a six-month registration period will be
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available.
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Section 3. Section 41-1a-229 is amended to read:
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41-1a-229 . Display of gross laden weight.
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(1) Each vehicle registered by gross laden weight and exceeding [12,000] 14,000 pounds of
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gross laden weight shall have the gross laden weight for which it is registered painted,
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stenciled, or shown by decal upon both the left and right sides of the vehicle, in a
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conspicuous place, in letters of a reasonable size as determined by the commission.
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(2) If vehicles are registered in combination, the gross laden weight for which the
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combination of vehicles is registered shall be displayed upon the power unit.
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(3) An owner or operator of a vehicle or combination of vehicles may not display a gross
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laden weight other than that shown on the certificate of registration of the vehicle.
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(4) A park model recreational vehicle is exempt from this section.
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(5) A violation of this section is an infraction.
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Section 4. Section 41-1a-301 is amended to read:
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41-1a-301 . Apportioned registration and licensing of interstate vehicles.
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(1) For purposes of this section, "registrant" means an owner or operator of one or more
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commercial vehicles operating in two or more jurisdictions applying for apportioned
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registration and licensing of a commercial vehicle.
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(2)(a) An owner or operator of a fleet of commercial vehicles based in this state and
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operating in two or more jurisdictions may register commercial vehicles for operation
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under the International Registration Plan or the Uniform Vehicle Registration
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Proration and Reciprocity Agreement by filing an application with the division.
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(b) The application shall include information that identifies the vehicle owner, the
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vehicle, the miles traveled in each jurisdiction, and other information pertinent to the
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registration of apportioned vehicles.
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(c) The division may not grant apportioned registration for vehicles operated exclusively
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in this state.
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(3)(a) If no operations were conducted during the preceding year, in computing fees due:
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(i) the application shall contain a statement of the proposed operations; and
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(ii) the division shall determine fees based on average per vehicle distance
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requirements under the International Registration Plan.
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(b) At renewal, the registrant shall use the actual mileage from the preceding year in
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computing fees due each jurisdiction.
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(4) The division shall determine the registration fee for apportioned vehicles as follows:
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(a) divide the in-jurisdiction miles by the total miles generated during the preceding year;
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(b) total the fees for each vehicle based on the fees prescribed in Section 41-1a-1206; and
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(c) multiply the sum obtained under Subsection (4)(b) by the quotient obtained under
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Subsection (4)(a).
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(5) The registrant may list trailers or semitrailers of apportioned fleets separately as "trailer
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fleets" on the application, with the fees paid according to the total distance those trailers
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were towed in all jurisdictions during the preceding year mileage reporting period.
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(6)(a)(i) When the registrant has paid the proper fees and cleared the property tax or
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in lieu fee under Section 41-1a-206 or 41-1a-207, the division shall issue a
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registration card and license plate for each unit listed on the application.
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(ii) The owner or operator shall carry an original registration in each vehicle at all
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times.
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(b) The owner or operator may carry original registration cards for trailers or semitrailers
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in the power unit.
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(c)(i) In lieu of a permanent registration card or license plate, the division may issue
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one temporary permit authorizing operation of new or unlicensed vehicles until
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the permanent registration is completed.
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(ii) Once a temporary permit is issued:
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(A) neither the registrant nor the division may cancel the registration process; and
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(B) the division shall complete registration and the registrant shall pay the fees
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and any property tax or in lieu fee due for the vehicle for which the permit was
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issued.
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(iii) The division may not issue temporary permits for renewals.
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(d)(i) The division shall issue one distinctive license plate for apportioned vehicles.
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(ii) The owner or operator shall display the plate on the front of an apportioned truck
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tractor or power unit or on the rear of any other apportioned vehicle.
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(iii)(A) The division shall issue distinctive decals or a distinctive license plate
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displaying the word "apportioned" or the abbreviation "APP" for each
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apportioned vehicle.
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(B) A registrant of an apportioned vehicle is not required to display a registration
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decal.
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(iv) At the request of a registrant of an apportioned vehicle, the division may issue a
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second license plate, for a total of two, to display on both the front and rear of the
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apportioned vehicle.
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(e) The division shall charge a nonrefundable administrative fee, determined by the
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commission pursuant to Section 63J-1-504, for each temporary permit, registration,
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or both.
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(7) Vehicles that are apportionally registered are fully registered for intrastate and interstate
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movements, providing the registrant has secured proper interstate and intrastate
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authority.
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(8)(a) The division shall register vehicles added to an apportioned fleet after the
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beginning of the registration year by applying the quotient under Subsection (4)(a)
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for the original application to the fees due for the remainder of the registration year.
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(b)(i) The owner shall maintain and submit complete annual mileage for each vehicle
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in each jurisdiction, showing all miles operated by the lessor and lessee.
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(ii) The fiscal mileage reporting period begins July 1, and continues through June 30
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of the year immediately preceding the calendar year in which the registration year
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begins.
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(c)(i) An owner-operator, who is a lessor, may register the vehicle in the name of the
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owner-operator.
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(ii) The identification plates and registration card shall be the property of the lessor
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and may reflect both the owner-operator's name and that of the carrier as lessee.
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(iii) The division shall allocate the fees according to the operational records of the
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owner-operator.
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(d)(i) At the option of the lessor, the lessee may register a leased vehicle.
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(ii) If a lessee is the registrant of a leased vehicle, both the lessor's and lessee's name
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shall appear on the registration.
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(iii) The division shall allocate the fees according to the records of the carrier.
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(9)(a) When the division has accepted an application for apportioned registration, the
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registrant shall preserve the records on which the application is based for a period of
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three years after the close of the registration year.
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(b) Upon request for audit as to accuracy of computations, payments, and assessments
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for deficiencies, or allowances for credits, the registrant shall provide the records to
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the division.
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(c) The division may not make an assessment for deficiency or claim for credit for any
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period for which records are no longer required.
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(d) The division may assess interest in the amount prescribed by Section 59-1-402 from
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the date due until paid on deficiencies found due after audit.
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(e) Registrants with deficiencies are subject to the penalties under Section 59-1-401.
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(f) The division may enter into agreements with other International Registration Plan
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jurisdictions for joint audits.
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(10)(a) Except as provided in Subsection (10)(b), the division shall deposit all state fees
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collected under this section in the Transportation Fund.
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(b) The commission may use the following fees as a dedicated credit to cover the costs
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of electronic credentialing as provided in Section 41-1a-303:
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(i) $5 of each temporary registration permit fee paid under Subsection (13)(a)(i) for a
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single unit; and
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(ii) $10 of each temporary registration permit fee paid under Subsection (13)(a)(ii)
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for multiple units.
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(11) If registration is for less than a full year, the division shall assess fees for apportioned
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registration according to Section 41-1a-1207.
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(a)(i) If the registrant is replacing a vehicle for one withdrawn from the fleet and the
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new vehicle is of the same weight category as the replaced vehicle, the registrant
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shall file a supplemental application.
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(ii) If the registrant is replacing a vehicle for one withdrawn from the fleet and the
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new vehicle is heavier than the replaced vehicle, the division shall assess
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additional registration fees.
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(iii) If the registrant is replacing a vehicle for one withdrawn from the fleet, the
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division shall issue a new registration card.
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(b) If a vehicle is withdrawn from an apportioned fleet during the period for which it is
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registered, the registrant shall notify the division and surrender the registration card
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and license plate of the withdrawn vehicle.
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(12)(a) An out-of-state carrier with an apportionally registered vehicle who has not
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presented a certificate of property tax or in lieu fee as required by Section 41-1a-206
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or 41-1a-207, shall pay, at the time of registration, a proportional part of an equalized
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highway use tax computed as follows:
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(i) Multiply the number of vehicles or combination vehicles registered in each weight
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class by the equivalent tax figure from the following tables:
224 Vehicle or Combination
Registered Weight Age of Vehicle Equivalent Tax
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[12,000] 14,000 pounds or less12 or more years $10
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[12,000] 14,000 pounds or less9 or more years but less than 12 years $50
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[12,000] 14,000 pounds or less6 or more years but less than 9 years $80
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[12,000] 14,000 pounds or less3 or more years but less than 6 years $110
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[12,000] 14,000 pounds or lessLess than 3 years $150
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230 Vehicle or Combination Registered
Weight
Equivalent
Tax
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[12,001] 14,001 - 18,000 pounds $150
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18,001 - 34,000 pounds 200
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34,001 - 48,000 pounds 300
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48,001 - 64,000 pounds 450
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64,001 pounds and over 600
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(ii) Multiply the equivalent tax value for the total fleet determined under Subsection
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(12)(a)(i) by the fraction computed under Subsection (4) for the apportioned fleet
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for the registration year.
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(b) For registration described in Subsection (12)(a), the division shall assess fees as
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provided in Section 41-1a-1207.
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(13)(a) Commercial vehicles meeting the registration requirements of another
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jurisdiction may, as an alternative to full or apportioned registration, secure a
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temporary registration permit for a period not to exceed 96 hours or until they leave
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the state, whichever is less, for a fee of:
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(i) $25 for a single unit; and
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(ii) $50 for multiple units.
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(b) A state temporary permit or registration fee is not required from nonresident owners
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or operators of vehicles or combination of vehicles having a gross laden weight of
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26,000 pounds or less for each single unit or combination.
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(14) The division may not register a park model recreational vehicle under this section.
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(15) A violation of this section is an infraction.
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Section 5. Section 41-1a-1206 is amended to read:
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41-1a-1206 . 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] 14,000 pounds or less gross laden weight,
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excluding 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] 14,000 pounds, but not exceeding [14,000]
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16,000 pounds gross laden weight; plus
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(ii) $9 for each 2,000 pounds over [14,000] 16,000 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] 14,000 pounds, but not exceeding [14,000] 16,000
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pounds gross laden weight; plus
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(ii) $19 for each 2,000 pounds over [14,000] 16,000 pounds gross laden weight;
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(f)(i) $69.50 for each park model recreational vehicle over [12,000] 14,000 pounds,
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but not exceeding [14,000] 16,000 pounds gross laden weight; plus
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(ii) $19 for each 2,000 pounds over [14,000] 16,000 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] 14,000 pounds or less gross laden
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weight, 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] 14,000 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 may, as an alternative to
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registering under Subsection (1)(c), apply for and obtain a special registration and
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license plate 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] 14,000
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pounds; or
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(ii) the truck has a gross vehicle weight rating of [12,000] 14,000 pounds or less and
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the owner submits to the division a certificate of emissions inspection or a waiver
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in 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 6. Section 41-1a-1207 is amended to read:
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41-1a-1207 . Reduced fees for portion of year.
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If a motor vehicle exceeding [12,000] 14,000 pounds gross laden weight is registered for
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less than a 12-month registration period, the registration fees are:
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(1) for not more than three months, 30% of the regular registration fee;
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(2) for in excess of three months but not more than six months, 60% of the regular
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registration fee;
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(3) for in excess of six months and not more than nine months, 90% of the regular
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registration fee; and
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(4) for anything in excess of nine months but not more than 12 months, the entire
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registration fee.
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Section 7. Section 41-1a-1219 is amended to read:
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41-1a-1219 . Motor carrier fee.
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(1) At the time application is made for registration or renewal of registration of a motor
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vehicle or combination of motor vehicles over [12,000] 14,000 pounds gross laden
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weight, the applicant shall pay a motor carrier fee of $6 for each motor vehicle or
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combination of motor vehicles.
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(2) This fee is in addition to the registration fees under Subsections 41-1a-1206(1)(d) and (e).
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Section 8. Section 41-3-407 is amended to read:
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41-3-407 . Definitions.
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As used in Sections 41-3-406 through 41-3-414:
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(1) "Buyback vehicle" means a motor vehicle with an alleged nonconformity that has been
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replaced or repurchased by a manufacturer as the result of a court judgment, arbitration,
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or any voluntary agreement entered into between the manufacturer or its agent and a
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consumer.
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(2) "Consumer" means an individual who has entered into an agreement or contract for the
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transfer, lease, or purchase of a new motor vehicle other than for the purposes of resale,
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or sublease, during the duration of the period defined under Section 13-20-5.
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(3) "Manufacturer" means any manufacturer, importer, distributor, or anyone who is named
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as the warrantor on an express written warranty on a motor vehicle.
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(4)(a) "Motor vehicle" includes:
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(i) a motor home, as defined in Section 13-20-2, but only the self-propelled vehicle
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and chassis; and
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(ii) a motor vehicle, as defined in Section 41-1a-102.
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(b) "Motor vehicle" does not include:
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(i) those portions of a motor home designated, used, or maintained primarily as a
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mobile dwelling, office, or commercial space;
396
(ii) farm tractor, motorcycle, road tractor, or truck tractor as defined in Section
397
41-1a-102;
- 12 - Enrolled Copy H.B. 272
398
(iii) mobile home as defined in Section 41-1a-102; or
399
(iv) any motor vehicle with a gross laden weight of over [12,000] 14,000 pounds,
400
except a motor home as defined under Subsection (4)(a)(i).
401
(5) "Nonconforming vehicle" means a buyback vehicle that has been investigated and
402
evaluated pursuant to Title 13, Chapter 20, New Motor Vehicle Warranties Act, or a
403
similar law of another state or federal government.
404
(6)(a) "Nonconformity" means a defect, malfunction, or condition that fails to conform
405
to the express warranty, or substantially impairs the use, safety, or value of a motor
406
vehicle.
407
(b) "Nonconformity" does not include a defect, malfunction, or condition that results
408
from an accident, abuse, neglect, modification, or alteration of a motor vehicle by a
409
person other than the manufacturer, its authorized agent, or a dealer.
410
(7) "Seller" means any person selling, auctioning, leasing, or exchanging a motor vehicle.
411
(8) "Violation" means each failure to comply with the obligations imposed by Sections
412
41-3-406 through 41-3-413. In the case of multiple failures to comply resulting from a
413
single transaction, each failure to comply is a separate violation.
414
Section 9. Section 41-6a-1642 is amended to read:
415
41-6a-1642 . Emissions inspection -- County program.
416
(1) The legislative body of each county required under federal law to utilize a motor vehicle
417
emissions inspection and maintenance program or in which an emissions inspection and
418
maintenance program is necessary to attain or maintain any national ambient air quality
419
standard shall require:
420
(a) a certificate of emissions inspection, a waiver, or other evidence the motor vehicle is
421
exempt from emissions inspection and maintenance program requirements be
422
presented:
423
(i) as a condition of registration or renewal of registration; and
424
(ii) at other times as the county legislative body may require to enforce inspection
425
requirements for individual motor vehicles, except that the county legislative body
426
may not routinely require a certificate of emissions inspection, or waiver of the
427
certificate, more often than required under Subsection (9); and
428
(b) compliance with this section for a motor vehicle registered or principally operated in
429
the county and owned by or being used by a department, division, instrumentality,
430
agency, or employee of:
431
(i) the federal government;
- 13 - H.B. 272 Enrolled Copy
432
(ii) the state and any of its agencies; or
433
(iii) a political subdivision of the state, including school districts.
434
(2)(a) A vehicle owner subject to Subsection (1) shall obtain a motor vehicle emissions
435
inspection and maintenance program certificate of emissions inspection as described
436
in Subsection (1), but the program may not deny vehicle registration based solely on
437
the presence of a defeat device covered in the Volkswagen partial consent decrees or
438
a United States Environmental Protection Agency-approved vehicle modification in
439
the following vehicles:
440
(i) a 2.0-liter diesel engine motor vehicle in which its lifetime nitrogen oxide
441
emissions are mitigated in the state pursuant to a partial consent decree, including:
442
(A) Volkswagen Jetta, model years 2009, 2010, 2011, 2012, 2013, 2014, and 2015;
443
(B) Volkswagen Jetta Sportwagen, model years 2009, 2010, 2011, 2012, 2013,
444
and 2014;
445
(C) Volkswagen Golf, model years 2010, 2011, 2012, 2013, 2014, and 2015;
446
(D) Volkswagen Golf Sportwagen, model year 2015;
447
(E) Volkswagen Passat, model years 2012, 2013, 2014, and 2015;
448
(F) Volkswagen Beetle, model years 2013, 2014, and 2015;
449
(G) Volkswagen Beetle Convertible, model years 2013, 2014, and 2015; and
450
(H) Audi A3, model years 2010, 2011, 2012, 2013, and 2015; and
451
(ii) a 3.0-liter diesel engine motor vehicle in which its lifetime nitrogen oxide
452
emissions are mitigated in the state to a settlement, including:
453
(A) Volkswagen Touareg, model years 2009, 2010, 2011, 2012, 2013, 2014, 2015,
454
and 2016;
455
(B) Audi Q7, model years 2009, 2010, 2011, 2012, 2013, 2014, 2015, and 2016;
456
(C) Audi A6 Quattro, model years 2014, 2015, and 2016;
457
(D) Audi A7 Quattro, model years 2014, 2015, and 2016;
458
(E) Audi A8, model years 2014, 2015, and 2016;
459
(F) Audi A8L, model years 2014, 2015, and 2016;
460
(G) Audi Q5, model years 2014, 2015, and 2016; and
461
(H) Porsche Cayenne Diesel, model years 2013, 2014, 2015, and 2016.
462
(b)(i) An owner of a restored-modified vehicle subject to Subsection (1) shall obtain
463
a motor vehicle emissions inspection and maintenance program certificate of
464
emissions inspection as described in Subsection (1).
465
(ii) A county emissions program may not refuse to perform an emissions inspection
- 14 - Enrolled Copy H.B. 272
466
or indicate a failed emissions test of the vehicle based solely on a modification to
467
the engine or component of the motor vehicle if:
468
(A) the modification is not likely to result in the motor vehicle having increased
469
emissions relative to the emissions of the motor vehicle before the
470
modification; and
471
(B) the motor vehicle modification is a change to an engine that is newer than the
472
engine with which the motor vehicle was originally equipped, or the engine
473
includes technology that increases the facility of the administration of an
474
emissions test, such as an on-board diagnostics system.
475
(iii) The first time an owner seeks to obtain an emissions inspection as a prerequisite
476
to registration of a restored-modified vehicle:
477
(A) the owner shall present the signed statement described in Subsection
478
41-1a-226(4); and
479
(B) the county emissions program shall perform the emissions test.
480
(iv) If a motor vehicle is registered as a restored-modified vehicle and the registration
481
certificate is notated as described in Subsection 41-1a-226(4), a county emissions
482
program may not refuse to perform an emissions test based solely on the
483
restored-modified status of the motor vehicle.
484
(3)(a) The legislative body of a county identified in Subsection (1), in consultation with
485
the Air Quality Board created under Section 19-1-106, shall make regulations or
486
ordinances regarding:
487
(i) emissions standards;
488
(ii) test procedures;
489
(iii) inspections stations;
490
(iv) repair requirements and dollar limits for correction of deficiencies; and
491
(v) certificates of emissions inspections.
492
(b) In accordance with Subsection (3)(a), a county legislative body:
493
(i) shall make regulations or ordinances to attain or maintain ambient air quality
494
standards in the county, consistent with the state implementation plan and federal
495
requirements;
496
(ii) may allow for a phase-in of the program by geographical area; and
497
(iii) shall comply with the analyzer design and certification requirements contained in
498
the state implementation plan prepared under Title 19, Chapter 2, Air
499
Conservation Act.
- 15 - H.B. 272 Enrolled Copy
500
(c) The county legislative body and the Air Quality Board shall give preference to an
501
inspection and maintenance program that:
502
(i) is decentralized, to the extent the decentralized program will attain and maintain
503
ambient air quality standards and meet federal requirements;
504
(ii) is the most cost effective means to achieve and maintain the maximum benefit
505
with regard to ambient air quality standards and to meet federal air quality
506
requirements as related to vehicle emissions; and
507
(iii) provides a reasonable phase-out period for replacement of air pollution emission
508
testing equipment made obsolete by the program.
509
(d) The provisions of Subsection (3)(c)(iii) apply only to the extent the phase-out:
510
(i) may be accomplished in accordance with applicable federal requirements; and
511
(ii) does not otherwise interfere with the attainment and maintenance of ambient air
512
quality standards.
513
(4) The following vehicles are exempt from an emissions inspection program and the
514
provisions of this section:
515
(a) an implement of husbandry as defined in Section 41-1a-102;
516
(b) a motor vehicle that:
517
(i) meets the definition of a farm truck under Section 41-1a-102; and
518
(ii) has a gross vehicle weight rating of [12,001] 14,001 pounds or more;
519
(c) a vintage vehicle as defined in Section 41-21-1:
520
(i) if the vintage vehicle has a model year of 1982 or older; or
521
(ii) for a vintage vehicle that has a model year of 1983 or newer, if the owner
522
provides proof of vehicle insurance that is a type specific to a vehicle collector;
523
(d) a custom vehicle as defined in Section 41-6a-1507;
524
(e) a vehicle registered as a novel vehicle under Section 41-27-201;
525
(f) to the extent allowed under the current federally approved state implementation plan,
526
in accordance with the federal Clean Air Act, 42 U.S.C. Sec. 7401, et seq., a motor
527
vehicle that is less than two years old on January 1 based on the age of the vehicle as
528
determined by the model year identified by the manufacturer;
529
(g) a pickup truck, as defined in Section 41-1a-102, with a gross vehicle weight rating of [
530
12,000] 14,000 pounds or less, if the registered owner of the pickup truck provides a
531
signed statement to the legislative body stating the truck is used:
532
(i) by the owner or operator of a farm located on property that qualifies as land in
533
agricultural use under Sections 59-2-502 and 59-2-503; and
- 16 - Enrolled Copy H.B. 272
534
(ii) exclusively for the following purposes in operating the farm:
535
(A) for the transportation of farm products, including livestock and its products,
536
poultry and its products, floricultural and horticultural products; and
537
(B) in the transportation of farm supplies, including tile, fence, and every other
538
thing or commodity used in agricultural, floricultural, horticultural, livestock,
539
and poultry production and maintenance;
540
(h) a motorcycle as defined in Section 41-1a-102;
541
(i) an electric motor vehicle as defined in Section 41-1a-102;
542
(j) a motor vehicle with a model year of 1967 or older; and
543
(k) a roadable aircraft as defined in Section 72-10-102.
544
(5) The county shall issue to the registered owner who signs and submits a signed statement
545
under Subsection (4)(g) a certificate of exemption from emissions inspection
546
requirements for purposes of registering the exempt vehicle.
547
(6) A legislative body of a county described in Subsection (1) may exempt from an
548
emissions inspection program a diesel-powered motor vehicle with a:
549
(a) gross vehicle weight rating of more than [14,000] 16,000 pounds; or
550
(b) model year of 1997 or older.
551
(7) The legislative body of a county required under federal law to utilize a motor vehicle
552
emissions inspection program shall require:
553
(a) a computerized emissions inspection for a diesel-powered motor vehicle that has:
554
(i) a model year of 2007 or newer;
555
(ii) a gross vehicle weight rating of [14,000] 16,000 pounds or less; and
556
(iii) a model year that is five years old or older; and
557
(b) a visual inspection of emissions equipment for a diesel-powered motor vehicle:
558
(i) with a gross vehicle weight rating of [14,000] 16,000 pounds or less;
559
(ii) that has a model year of 1998 or newer; and
560
(iii) that has a model year that is five years old or older.
561
(8)(a) Subject to Subsection (8)(c), the legislative body of each county required under
562
federal law to utilize a motor vehicle emissions inspection and maintenance program
563
or in which an emissions inspection and maintenance program is necessary to attain
564
or maintain any national ambient air quality standard may require each college or
565
university located in a county subject to this section to require its students and
566
employees who park a motor vehicle not registered in a county subject to this section
567
to provide proof of compliance with an emissions inspection accepted by the county
- 17 - H.B. 272 Enrolled Copy
568
legislative body if the motor vehicle is parked on the college or university campus or
569
property.
570
(b) College or university parking areas that are metered or for which payment is required
571
per use are not subject to the requirements of this Subsection (8).
572
(c) The legislative body of a county shall make the reasons for implementing the
573
provisions of this Subsection (8) part of the record at the time that the county
574
legislative body takes its official action to implement the provisions of this
575
Subsection (8).
576
(9)(a) An emissions inspection station shall issue a certificate of emissions inspection for
577
each motor vehicle that meets the inspection and maintenance program requirements
578
established in regulations or ordinances made under Subsection (3).
579
(b) The frequency of the emissions inspection shall be determined based on the age of
580
the vehicle as determined by model year and shall be required annually subject to the
581
provisions of Subsection (9)(c).
582
(c)(i) To the extent allowed under the current federally approved state
583
implementation plan, in accordance with the federal Clean Air Act, 42 U.S.C. Sec.
584
7401 et seq., the legislative body of a county identified in Subsection (1) shall
585
only require the emissions inspection every two years for each vehicle.
586
(ii) The provisions of Subsection (9)(c)(i) apply only to a vehicle that is less than six
587
years old on January 1.
588
(iii) For a county required to implement a new vehicle emissions inspection and
589
maintenance program on or after December 1, 2012, under Subsection (1), but for
590
which no current federally approved state implementation plan exists, a vehicle
591
shall be tested at a frequency determined by the county legislative body, in
592
consultation with the Air Quality Board created under Section 19-1-106, that is
593
necessary to comply with federal law or attain or maintain any national ambient
594
air quality standard.
595
(iv) If a county legislative body establishes or changes the frequency of a vehicle
596
emissions inspection and maintenance program under Subsection (9)(c)(iii), the
597
establishment or change shall take effect on January 1 if the State Tax
598
Commission receives notice meeting the requirements of Subsection (9)(c)(v)
599
from the county before October 1.
600
(v) The notice described in Subsection (9)(c)(iv) shall:
601
(A) state that the county will establish or change the frequency of the vehicle
- 18 - Enrolled Copy H.B. 272
602
emissions inspection and maintenance program under this section;
603
(B) include a copy of the ordinance establishing or changing the frequency; and
604
(C) if the county establishes or changes the frequency under this section, state how
605
frequently the emissions testing will be required.
606
(d) If an emissions inspection is only required every two years for a vehicle under
607
Subsection (9)(c), the inspection shall be required for the vehicle in:
608
(i) odd-numbered years for vehicles with odd-numbered model years; or
609
(ii) in even-numbered years for vehicles with even-numbered model years.
610
(10)(a) Except as provided in Subsections (9)(b), (c), and (d), the emissions inspection
611
required under this section may be made no more than two months before the
612
renewal of registration.
613
(b)(i) If the title of a used motor vehicle is being transferred, the owner may use an
614
emissions inspection certificate issued for the motor vehicle during the previous
615
11 months to satisfy the requirement under this section.
616
(ii) If the transferor is a licensed and bonded used motor vehicle dealer, the owner
617
may use an emissions inspection certificate issued for the motor vehicle in a
618
licensed and bonded motor vehicle dealer's name during the previous 11 months to
619
satisfy the requirement under this section.
620
(c) If the title of a leased vehicle is being transferred to the lessee of the vehicle, the
621
lessee may use an emissions inspection certificate issued during the previous 11
622
months to satisfy the requirement under this section.
623
(d) If the motor vehicle is part of a fleet of 101 or more vehicles, the owner may not use
624
an emissions inspection made more than 11 months before the renewal of registration
625
to satisfy the requirement under this section.
626
(e) If the application for renewal of registration is for a six-month registration period
627
under Section 41-1a-215.5, the owner may use an emissions inspection certificate
628
issued during the previous eight months to satisfy the requirement under this section.
629
(11)(a) A county identified in Subsection (1) shall collect information about and monitor
630
the program.
631
(b) A county identified in Subsection (1) shall supply this information to an appropriate
632
legislative committee, as designated by the Legislative Management Committee, at
633
times determined by the designated committee to identify program needs, including
634
funding needs.
635
(12) If approved by the county legislative body, a county that had an established emissions
- 19 - H.B. 272 Enrolled Copy
636
inspection fee as of January 1, 2002, may increase the established fee that an emissions
637
inspection station may charge by $2.50 for each year that is exempted from emissions
638
inspections under Subsection (9)(c) up to a $7.50 increase.
639
(13)(a) Except as provided in Subsection 41-1a-1223(1)(c), a county identified in
640
Subsection (1) may impose a local emissions compliance fee on each motor vehicle
641
registration within the county in accordance with the procedures and requirements of
642
Section 41-1a-1223.
643
(b) A county that imposes a local emissions compliance fee may use revenues generated
644
from the fee for the establishment and enforcement of an emissions inspection and
645
maintenance program in accordance with the requirements of this section.
646
(c) A county that imposes a local emissions compliance fee may use revenues generated
647
from the fee to promote programs to maintain a local, state, or national ambient air
648
quality standard.
649
(14)(a) If a county has reason to believe that a vehicle owner has provided an address as
650
required in Section 41-1a-209 to register or attempt to register a motor vehicle in a
651
county other than the county of the bona fide residence of the owner in order to avoid
652
an emissions inspection required under this section, the county may investigate and
653
gather evidence to determine whether the vehicle owner has used a false address or
654
an address other than the vehicle owner's bona fide residence or place of business.
655
(b) If a county conducts an investigation as described in Subsection (14)(a) and
656
determines that the vehicle owner has used a false or improper address in an effort to
657
avoid an emissions inspection as required in this section, the county may impose a
658
civil penalty of $1,000.
659
(15) A county legislative body described in Subsection (1) may exempt a motor vehicle
660
from an emissions inspection if:
661
(a) the motor vehicle is 30 years old or older;
662
(b) the county determines that the motor vehicle was driven less than 1,500 miles during
663
the preceding 12-month period; and
664
(c) the owner provides to the county legislative body a statement signed by the owner
665
that states the motor vehicle:
666
(i) is primarily a collector's item used for:
667
(A) participation in club activities;
668
(B) exhibitions;
669
(C) tours; or
- 20 - Enrolled Copy H.B. 272
670
(D) parades; or
671
(ii) is only used for occasional transportation.
672
Section 10. Section 41-6a-1644 is amended to read:
673
41-6a-1644 . Diesel emissions program -- Implementation -- Monitoring --
674
Exemptions.
675
(1) The legislative body of each county required by the comprehensive plan for air
676
pollution control developed by the director of the Division of Air Quality in accordance
677
with Subsection 19-2-107(2)(a)(i) to use an emissions opacity inspection and
678
maintenance program for diesel-powered motor vehicles shall:
679
(a) make regulations or ordinances to implement and enforce the requirement
680
established by the Air Quality Board;
681
(b) collect information about and monitor the program; and
682
(c) by August 1 of each year, supply written information to the Department of
683
Environmental Quality to identify program status.
684
(2) The following vehicles are exempt from an emissions opacity inspection and
685
maintenance program for diesel-powered motor vehicles established by a legislative
686
body of a county under Subsection (1):
687
(a) an implement of husbandry; and
688
(b) a motor vehicle that:
689
(i) meets the definition of a farm truck under Section 41-1a-102; and
690
(ii) has a gross vehicle weight rating of [12,001] 14,001 pounds or more.
691
(3)(a) The legislative body of a county identified in Subsection (1) shall exempt a pickup
692
truck, as defined in Section 41-1a-102, with a gross vehicle weight of [12,000] 14,000
693
pounds or less from the emissions opacity inspection and maintenance program
694
requirements of this section, if the registered owner of the pickup truck provides a
695
signed statement to the legislative body stating the truck is used:
696
(i) by the owner or operator of a farm located on property that qualifies as land in
697
agricultural use under Sections 59-2-502 and 59-2-503; and
698
(ii) exclusively for the following purposes in operating the farm:
699
(A) for the transportation of farm products, including livestock and its products,
700
poultry and its products, and floricultural and horticultural products; and
701
(B) for the transportation of farm supplies, including tile, fence, and every other
702
thing or commodity used in agricultural, floricultural, horticultural, livestock,
703
and poultry production and maintenance.
- 21 - H.B. 272 Enrolled Copy
704
(b) The county shall provide to the registered owner who signs and submits a signed
705
statement under this section a certificate of exemption from emissions opacity
706
inspection and maintenance program requirements for purposes of registering the
707
exempt vehicle.
708
Section 11. Section 59-2-102 is amended to read:
709
59-2-102 . Definitions.
710
As used in this chapter:
711
(1)(a) "Acquisition cost" means any cost required to put an item of tangible personal
712
property into service.
713
(b) "Acquisition cost" includes:
714
(i) the purchase price of a new or used item;
715
(ii) the cost of freight, shipping, loading at origin, unloading at destination, crating,
716
skidding, or any other applicable cost of shipping;
717
(iii) the cost of installation, engineering, rigging, erection, or assembly, including
718
foundations, pilings, utility connections, or similar costs; and
719
(iv) sales and use taxes.
720
(2) "Aerial applicator" means aircraft or rotorcraft used exclusively for the purpose of
721
engaging in dispensing activities directly affecting agriculture or horticulture with an
722
airworthiness certificate from the Federal Aviation Administration certifying the aircraft
723
or rotorcraft's use for agricultural and pest control purposes.
724
(3) "Air charter service" means an air carrier operation that requires the customer to hire an
725
entire aircraft rather than book passage in whatever capacity is available on a scheduled
726
trip.
727
(4) "Air contract service" means an air carrier operation available only to customers that
728
engage the services of the carrier through a contractual agreement and excess capacity
729
on any trip and is not available to the public at large.
730
(5) "Aircraft" means the same as that term is defined in Section 72-10-102.
731
(6)(a) Except as provided in Subsection (6)(b), "airline" means an air carrier that:
732
(i) operates:
733
(A) on an interstate route; and
734
(B) on a scheduled basis; and
735
(ii) offers to fly one or more passengers or cargo on the basis of available capacity on
736
a regularly scheduled route.
737
(b) "Airline" does not include an:
- 22 - Enrolled Copy H.B. 272
738
(i) air charter service; or
739
(ii) air contract service.
740
(7) "Assessment roll" or "assessment book" means a permanent record of the assessment of
741
property as assessed by the county assessor and the commission and may be maintained
742
manually or as a computerized file as a consolidated record or as multiple records by
743
type, classification, or categories.
744
(8) "Base parcel" means a parcel of property that was legally:
745
(a) subdivided into two or more lots, parcels, or other divisions of land; or
746
(b)(i) combined with one or more other parcels of property; and
747
(ii) subdivided into two or more lots, parcels, or other divisions of land.
748
(9)(a) "Certified revenue levy" means a property tax levy that provides an amount of ad
749
valorem property tax revenue equal to the sum of:
750
(i) the amount of ad valorem property tax revenue to be generated statewide in the
751
previous year from imposing a multicounty assessing and collecting levy, as
752
specified in Section 59-2-1602; and
753
(ii) the product of:
754
(A) eligible new growth, as defined in Section 59-2-924; and
755
(B) the multicounty assessing and collecting levy certified by the commission for
756
the previous year.
757
(b) For purposes of this Subsection (9), "ad valorem property tax revenue" does not
758
include property tax revenue received by a taxing entity from personal property that
759
is:
760
(i) assessed by a county assessor in accordance with Part 3, County Assessment; and
761
(ii) semiconductor manufacturing equipment.
762
(c) For purposes of calculating the certified revenue levy described in this Subsection (9),
763
the commission shall use:
764
(i) the taxable value of real property assessed by a county assessor contained on the
765
assessment roll;
766
(ii) the taxable value of real and personal property assessed by the commission; and
767
(iii) the taxable year end value of personal property assessed by a county assessor
768
contained on the prior year's assessment roll.
769
(10) "County-assessed commercial vehicle" means:
770
(a) any commercial vehicle, trailer, or semitrailer that is not apportioned under Section
771
41-1a-301 and is not operated interstate to transport the vehicle owner's goods or
- 23 - H.B. 272 Enrolled Copy
772
property in furtherance of the owner's commercial enterprise;
773
(b) any passenger vehicle owned by a business and used by its employees for
774
transportation as a company car or vanpool vehicle; and
775
(c) vehicles that are:
776
(i) especially constructed for towing or wrecking, and that are not otherwise used to
777
transport goods, merchandise, or people for compensation;
778
(ii) used or licensed as taxicabs or limousines;
779
(iii) used as rental passenger cars, travel trailers, or motor homes;
780
(iv) used or licensed in this state for use as ambulances or hearses;
781
(v) especially designed and used for garbage and rubbish collection; or
782
(vi) used exclusively to transport students or their instructors to or from any private,
783
public, or religious school or school activities.
784
(11) "Eligible judgment" means a final and unappealable judgment or order under Section
785
59-2-1330:
786
(a) that became a final and unappealable judgment or order no more than 14 months
787
before the day on which the notice described in Section 59-2-919.1 is required to be
788
provided; and
789
(b) for which a taxing entity's share of the final and unappealable judgment or order is
790
greater than or equal to the lesser of:
791
(i) $5,000; or
792
(ii) 2.5% of the total ad valorem property taxes collected by the taxing entity in the
793
previous fiscal year.
794
(12)(a) "Escaped property" means any property, whether personal, land, or any
795
improvements to the property, that is subject to taxation and is:
796
(i) inadvertently omitted from the tax rolls, assigned to the incorrect parcel, or
797
assessed to the wrong taxpayer by the assessing authority;
798
(ii) undervalued or omitted from the tax rolls because of the failure of the taxpayer to
799
comply with the reporting requirements of this chapter; or
800
(iii) undervalued because of errors made by the assessing authority based upon
801
incomplete or erroneous information furnished by the taxpayer.
802
(b) "Escaped property" does not include property that is undervalued because of the use
803
of a different valuation methodology or because of a different application of the same
804
valuation methodology.
805
(13)(a) "Fair market value" means the amount at which property would change hands
- 24 - Enrolled Copy H.B. 272
806
between a willing buyer and a willing seller, neither being under any compulsion to
807
buy or sell and both having reasonable knowledge of the relevant facts.
808
(b) For purposes of taxation, "fair market value" shall be determined using the current
809
zoning laws applicable to the property in question, except in cases where there is a
810
reasonable probability of a change in the zoning laws affecting that property in the
811
tax year in question and the change would have an appreciable influence upon the
812
value.
813
(14) "Geothermal fluid" means water in any form at temperatures greater than 120 degrees
814
centigrade naturally present in a geothermal system.
815
(15) "Geothermal resource" means:
816
(a) the natural heat of the earth at temperatures greater than 120 degrees centigrade; and
817
(b) the energy, in whatever form, including pressure, present in, resulting from, created
818
by, or which may be extracted from that natural heat, directly or through a material
819
medium.
820
(16)(a) "Goodwill" means:
821
(i) acquired goodwill that is reported as goodwill on the books and records that a
822
taxpayer maintains for financial reporting purposes; or
823
(ii) the ability of a business to:
824
(A) generate income that exceeds a normal rate of return on assets and that results
825
from a factor described in Subsection (16)(b); or
826
(B) obtain an economic or competitive advantage resulting from a factor described
827
in Subsection (16)(b).
828
(b) The following factors apply to Subsection (16)(a)(ii):
829
(i) superior management skills;
830
(ii) reputation;
831
(iii) customer relationships;
832
(iv) patronage; or
833
(v) a factor similar to Subsections (16)(b)(i) through (iv).
834
(c) "Goodwill" does not include:
835
(i) the intangible property described in Subsection [(19)(a) or (b);] (20)(a) or (b);
836
(ii) locational attributes of real property, including:
837
(A) zoning;
838
(B) location;
839
(C) view;
- 25 - H.B. 272 Enrolled Copy
840
(D) a geographic feature;
841
(E) an easement;
842
(F) a covenant;
843
(G) proximity to raw materials;
844
(H) the condition of surrounding property; or
845
(I) proximity to markets;
846
(iii) value attributable to the identification of an improvement to real property,
847
including:
848
(A) reputation of the designer, builder, or architect of the improvement;
849
(B) a name given to, or associated with, the improvement; or
850
(C) the historic significance of an improvement; or
851
(iv) the enhancement or assemblage value specifically attributable to the interrelation
852
of the existing tangible property in place working together as a unit.
853
(17) "Governing body" means:
854
(a) for a county, city, or town, the legislative body of the county, city, or town;
855
(b) for a special district under Title 17B, Limited Purpose Local Government Entities -
856
Special Districts, the special district's board of trustees;
857
(c) for a school district, the local board of education;
858
(d) for a special service district under Title 17D, Chapter 1, Special Service District Act:
859
(i) the legislative body of the county or municipality that created the special service
860
district, to the extent that the county or municipal legislative body has not
861
delegated authority to an administrative control board established under Section
862
17D-1-301; or
863
(ii) the administrative control board, to the extent that the county or municipal
864
legislative body has delegated authority to an administrative control board
865
established under Section 17D-1-301; or
866
(e) for a public infrastructure district under Title 17D, Chapter 4, Public Infrastructure
867
District Act, the public infrastructure district's board of trustees.
868
(18) "Gross vehicle weight rating" means the maximum gross vehicle weight rating as
869
reported by the manufacturer of the motor vehicle for the vehicle identification number.
870
[(18)] (19)(a) Except as provided in Subsection [(18)(c)] (19)(c), "improvement" means a
871
building, structure, fixture, fence, or other item that is permanently attached to land,
872
regardless of whether the title has been acquired to the land, if:
873
(i)(A) attachment to land is essential to the operation or use of the item; and
- 26 - Enrolled Copy H.B. 272
874
(B) the manner of attachment to land suggests that the item will remain attached to
875
the land in the same place over the useful life of the item; or
876
(ii) removal of the item would:
877
(A) cause substantial damage to the item; or
878
(B) require substantial alteration or repair of a structure to which the item is
879
attached.
880
(b) "Improvement" includes:
881
(i) an accessory to an item described in Subsection [(18)(a)] (19)(a) if the accessory is:
882
(A) essential to the operation of the item described in Subsection [(18)(a)] (19)(a);
883
and
884
(B) installed solely to serve the operation of the item described in Subsection [
885
(18)(a)] (19)(a); and
886
(ii) an item described in Subsection [(18)(a)] (19)(a) that is temporarily detached from
887
the land for repairs and remains located on the land.
888
(c) "Improvement" does not include:
889
(i) an item considered to be personal property pursuant to rules made in accordance
890
with Section 59-2-107;
891
(ii) a moveable item that is attached to land for stability only or for an obvious
892
temporary purpose;
893
(iii)(A) manufacturing equipment and machinery; or
894
(B) essential accessories to manufacturing equipment and machinery;
895
(iv) an item attached to the land in a manner that facilitates removal without
896
substantial damage to the land or the item; or
897
(v) a transportable factory-built housing unit as defined in Section 59-2-1502 if that
898
transportable factory-built housing unit is considered to be personal property
899
under Section 59-2-1503.
900
[(19)] (20) "Intangible property" means:
901
(a) property that is capable of private ownership separate from tangible property,
902
including:
903
(i) money;
904
(ii) credits;
905
(iii) bonds;
906
(iv) stocks;
907
(v) representative property;
- 27 - H.B. 272 Enrolled Copy
908
(vi) franchises;
909
(vii) licenses;
910
(viii) trade names;
911
(ix) copyrights; and
912
(x) patents;
913
(b) a low-income housing tax credit;
914
(c) goodwill; or
915
(d) a clean or renewable energy tax credit or incentive, including:
916
(i) a federal renewable energy production tax credit under Section 45, Internal
917
Revenue Code;
918
(ii) a federal energy credit for qualified renewable electricity production facilities
919
under Section 48, Internal Revenue Code;
920
(iii) a federal grant for a renewable energy property under American Recovery and
921
Reinvestment Act of 2009, Pub. L. No. 111-5, Section 1603; and
922
(iv) a tax credit under Subsection 59-7-614(5).
923
[(20)] (21) "Livestock" means:
924
(a) a domestic animal;
925
(b) a fish;
926
(c) a fur-bearing animal;
927
(d) a honeybee; or
928
(e) poultry.
929
[(21)] (22) "Low-income housing tax credit" means:
930
(a) a federal low-income housing tax credit under Section 42, Internal Revenue Code; or
931
(b) a low-income housing tax credit under Section 59-7-607 or Section 59-10-1010.
932
[(22)] (23) "Metalliferous minerals" includes gold, silver, copper, lead, zinc, and uranium.
933
[(23)] (24) "Mine" means a natural deposit of either metalliferous or nonmetalliferous
934
valuable mineral.
935
[(24)] (25) "Mining" means the process of producing, extracting, leaching, evaporating, or
936
otherwise removing a mineral from a mine.
937
[(25)] (26)(a) "Mobile flight equipment" means tangible personal property that is owned
938
or operated by an air charter service, air contract service, or airline and:
939
(i) is capable of flight or is attached to an aircraft that is capable of flight; or
940
(ii) is contained in an aircraft that is capable of flight if the tangible personal property
941
is intended to be used:
- 28 - Enrolled Copy H.B. 272
942
(A) during multiple flights;
943
(B) during a takeoff, flight, or landing; and
944
(C) as a service provided by an air charter service, air contract service, or airline.
945
(b)(i) "Mobile flight equipment" does not include a spare part other than a spare
946
engine that is rotated at regular intervals with an engine that is attached to the
947
aircraft.
948
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
949
the commission may make rules defining the term "regular intervals."
950
[(26)] (27) "Nonmetalliferous minerals" includes, but is not limited to, oil, gas, coal, salts,
951
sand, rock, gravel, and all carboniferous materials.
952
[(27)] (28) "Part-year residential property" means property that is not residential property on
953
January 1 of a calendar year but becomes residential property after January 1 of the
954
calendar year.
955
[(28)] (29) "Personal property" includes:
956
(a) every class of property as defined in Subsection [(29)] (30) that is the subject of
957
ownership and is not real estate or an improvement;
958
(b) any pipe laid in or affixed to land whether or not the ownership of the pipe is
959
separate from the ownership of the underlying land, even if the pipe meets the
960
definition of an improvement;
961
(c) bridges and ferries;
962
(d) livestock; and
963
(e) outdoor advertising structures as defined in Section 72-7-502.
964
[(29)] (30)(a) "Property" means property that is subject to assessment and taxation
965
according to its value.
966
(b) "Property" does not include intangible property as defined in this section.
967
[(30)] (31)(a) "Public utility" means:
968
(i) the operating property of a railroad, gas corporation, oil or gas transportation or
969
pipeline company, coal slurry pipeline company, electrical corporation, sewerage
970
corporation, or heat corporation where the company performs the service for, or
971
delivers the commodity to, the public generally or companies serving the public
972
generally, or in the case of a gas corporation or an electrical corporation, where
973
the gas or electricity is sold or furnished to any member or consumers within the
974
state for domestic, commercial, or industrial use; and
975
(ii) the operating property of any entity or person defined under Section 54-2-1
- 29 - H.B. 272 Enrolled Copy
976
except water corporations.
977
(b) "Public utility" does not include the operating property of a telecommunications
978
service provider.
979
[(31)] (32)(a) Subject to Subsection [(31)(b)] (32)(b), "qualifying exempt primary
980
residential rental personal property" means household furnishings, furniture, and
981
equipment that:
982
(i) are used exclusively within a dwelling unit that is the primary residence of a
983
tenant;
984
(ii) are owned by the owner of the dwelling unit that is the primary residence of a
985
tenant; and
986
(iii) after applying the residential exemption described in Section 59-2-103, are
987
exempt from taxation under this chapter in accordance with Subsection 59-2-1115
988
(2).
989
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
990
commission may by rule define the term "dwelling unit" for purposes of this
991
Subsection [(31)] (32) and Subsection [(34)] (35).
992
[(32)] (33) "Real estate" or "real property" includes:
993
(a) the possession of, claim to, ownership of, or right to the possession of land;
994
(b) all mines, minerals, and quarries in and under the land, all timber belonging to
995
individuals or corporations growing or being on the lands of this state or the United
996
States, and all rights and privileges appertaining to these; and
997
(c) improvements.
998
[(33)] (34)(a) "Relationship with an owner of the property's land surface rights" means a
999
relationship described in Subsection 267(b), Internal Revenue Code, except that the
1000
term 25% shall be substituted for the term 50% in Subsection 267(b), Internal
1001
Revenue Code.
1002
(b) For purposes of determining if a relationship described in Subsection 267(b), Internal
1003
Revenue Code, exists, the ownership of stock shall be determined using the
1004
ownership rules in Subsection 267(c), Internal Revenue Code.
1005
[(34)] (35)(a) "Residential property," for purposes of the reductions and adjustments
1006
under this chapter, means any property used for residential purposes as a primary
1007
residence.
1008
(b) "Residential property" includes:
1009
(i) except as provided in Subsection [(34)(b)(ii)] (35)(b)(ii), includes household
- 30 - Enrolled Copy H.B. 272
1010
furnishings, furniture, and equipment if the household furnishings, furniture, and
1011
equipment are:
1012
(A) used exclusively within a dwelling unit that is the primary residence of a
1013
tenant; and
1014
(B) owned by the owner of the dwelling unit that is the primary residence of a
1015
tenant; and
1016
(ii) if the county assessor determines that the property will be used for residential
1017
purposes as a primary residence:
1018
(A) property under construction; or
1019
(B) unoccupied property.
1020
(c) "Residential property" does not include property used for transient residential use.
1021
(d) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1022
commission may by rule define the term "dwelling unit" for purposes of Subsection [
1023
(31)] (32) and this Subsection [(34)] (35).
1024
[(35)] (36) "Split estate mineral rights owner" means a person that:
1025
(a) has a legal right to extract a mineral from property;
1026
(b) does not hold more than a 25% interest in:
1027
(i) the land surface rights of the property where the wellhead is located; or
1028
(ii) an entity with an ownership interest in the land surface rights of the property
1029
where the wellhead is located;
1030
(c) is not an entity in which the owner of the land surface rights of the property where
1031
the wellhead is located holds more than a 25% interest; and
1032
(d) does not have a relationship with an owner of the land surface rights of the property
1033
where the wellhead is located.
1034
[(36)] (37)(a) "State-assessed commercial vehicle" means:
1035
(i) any commercial vehicle, trailer, or semitrailer that operates interstate or intrastate
1036
to transport passengers, freight, merchandise, or other property for hire; or
1037
(ii) any commercial vehicle, trailer, or semitrailer that operates interstate and
1038
transports the vehicle owner's goods or property in furtherance of the owner's
1039
commercial enterprise.
1040
(b) "State-assessed commercial vehicle" does not include vehicles used for hire that are
1041
specified in Subsection (10)(c) as county-assessed commercial vehicles.
1042
[(37)] (38) "Subdivided lot" means a lot, parcel, or other division of land, that is a division
1043
of a base parcel.
- 31 - H.B. 272 Enrolled Copy
1044
[(38)] (39) "Tax area" means a geographic area created by the overlapping boundaries of
1045
one or more taxing entities.
1046
[(39)] (40) "Taxable value" means fair market value less any applicable reduction allowed
1047
for residential property under Section 59-2-103.
1048
[(40)] (41) "Taxing entity" means any county, city, town, school district, special taxing
1049
district, special district under Title 17B, Limited Purpose Local Government Entities -
1050
Special Districts, or other political subdivision of the state with the authority to levy a
1051
tax on property.
1052
[(41)] (42)(a) "Tax roll" means a permanent record of the taxes charged on property, as
1053
extended on the assessment roll, and may be maintained on the same record or
1054
records as the assessment roll or may be maintained on a separate record properly
1055
indexed to the assessment roll.
1056
(b) "Tax roll" includes tax books, tax lists, and other similar materials.
1057
[(42)] (43) "Telecommunications service provider" means the same as that term is defined in
1058
Section 59-12-102.
1059
Section 12. Section 59-2-103 is amended to read:
1060
59-2-103 . Rate of assessment of property -- Residential property.
1061
(1) As used in this section:
1062
(a)(i) "Household" means the association of individuals who live in the same
1063
dwelling, sharing the dwelling's furnishings, facilities, accommodations, and
1064
expenses.
1065
(ii) "Household" includes married individuals, who are not legally separated, who
1066
have established domiciles at separate locations within the state.
1067
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1068
commission may make rules defining the term "domicile."
1069
(2) All tangible taxable property located within the state shall be assessed and taxed at a
1070
uniform and equal rate on the basis of its fair market value, as valued on January 1,
1071
unless otherwise provided by law.
1072
(3) Subject to Subsections (4) through (6) and Section 59-2-103.5, for a calendar year, the
1073
fair market value of residential property located within the state is allowed a residential
1074
exemption equal to a 45% reduction in the value of the property.
1075
(4) Part-year residential property located within the state is allowed the residential
1076
exemption described in Subsection (3) if the part-year residential property is used as
1077
residential property for 183 or more consecutive calendar days during the calendar year
- 32 - Enrolled Copy H.B. 272
1078
for which the owner seeks to obtain the residential exemption.
1079
(5) No more than one acre of land per residential unit may qualify for the residential
1080
exemption described in Subsection (3).
1081
(6)(a) Except as provided in Subsections (6)(b)(ii) and (iii), a residential exemption
1082
described in Subsection (3) is limited to one primary residence per household.
1083
(b) An owner of multiple primary residences located within the state is allowed a
1084
residential exemption under Subsection (3) for:
1085
(i) subject to Subsection (6)(a), the primary residence of the owner;
1086
(ii) each residential property that is the primary residence of a tenant; and
1087
(iii) subject to Subsection 59-2-103.5(4), each residential property described in
1088
Subsection [59-2-102(34)(b)(ii)] 59-2-102(35)(b)(ii).
1089
Section 13. Section 59-2-103.5 is amended to read:
1090
59-2-103.5 . Procedures to obtain an exemption for residential property --
1091
Procedure if property owner or property no longer qualifies to receive a residential
1092
exemption.
1093
(1) Subject to Subsections (4), (5), and (10), for residential property other than part-year
1094
residential property, a county legislative body may adopt an ordinance that requires an
1095
owner to file an application with the county board of equalization before the county
1096
applies a residential exemption authorized under Section 59-2-103 to the value of the
1097
residential property if:
1098
(a) the residential property was ineligible for the residential exemption during the
1099
calendar year immediately preceding the calendar year for which the owner is
1100
seeking to have the residential exemption applied to the value of the residential
1101
property;
1102
(b) an ownership interest in the residential property changes; or
1103
(c) the county board of equalization determines that there is reason to believe that the
1104
residential property no longer qualifies for the residential exemption.
1105
(2)(a) The application described in Subsection (1):
1106
(i) shall be on a form the commission provides by rule and makes available to the
1107
counties;
1108
(ii) shall be signed by the owner of the residential property; and
1109
(iii) may not request the sales price of the residential property.
1110
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1111
commission may make rules providing the contents of the form described in
- 33 - H.B. 272 Enrolled Copy
1112
Subsection (2)(a).
1113
(c) For purposes of the application described in Subsection (1), a county may not request
1114
information from an owner of a residential property beyond the information in the
1115
form provided by the commission under this Subsection (2).
1116
(3)(a) Regardless of whether a county legislative body adopts an ordinance described in
1117
Subsection (1), before a county may apply a residential exemption to the value of
1118
part-year residential property, an owner of the property shall:
1119
(i) file the application described in Subsection (2)(a) with the county board of
1120
equalization; and
1121
(ii) include as part of the application described in Subsection (2)(a) a statement that
1122
certifies:
1123
(A) the date the part-year residential property became residential property;
1124
(B) that the part-year residential property will be used as residential property for
1125
183 or more consecutive calendar days during the calendar year for which the
1126
owner seeks to obtain the residential exemption; and
1127
(C) that the owner, or a member of the owner's household, may not claim a
1128
residential exemption for any property for the calendar year for which the
1129
owner seeks to obtain the residential exemption, other than the part-year
1130
residential property, or as allowed under Section 59-2-103 with respect to the
1131
primary residence or household furnishings, furniture, and equipment of the
1132
owner's tenant.
1133
(b) If an owner files an application under this Subsection (3) on or after May 1 of the
1134
calendar year for which the owner seeks to obtain the residential exemption, the
1135
county board of equalization may require the owner to pay an application fee not to
1136
exceed $50.
1137
(4) Before a county allows residential property described in Subsection [59-2-102(34)(b)(ii)]
1138
59-2-102(35)(b)(ii) a residential exemption authorized under Section 59-2-103, an
1139
owner of the residential property shall file with the county assessor a written declaration
1140
that:
1141
(a) states under penalty of perjury that, to the best of each owner's knowledge, upon
1142
completion of construction or occupancy of the residential property, the residential
1143
property will be used for residential purposes as a primary residence;
1144
(b) is signed by each owner of the residential property; and
1145
(c) is on a form approved by the commission.
- 34 - Enrolled Copy H.B. 272
1146
(5)(a) Before a county allows residential property described in Subsection 59-2-103(6)(b)
1147
a residential exemption authorized under Section 59-2-103, an owner of the
1148
residential property shall file with the county assessor a written declaration that:
1149
(i) states under penalty of perjury that, to the best of each owner's knowledge, the
1150
residential property will be used for residential purposes as a primary residence of
1151
a tenant;
1152
(ii) is signed by each owner of the residential property; and
1153
(iii) is on a form approved by the commission.
1154
(b)(i)(A) In addition to the declaration, a county assessor may request from an
1155
owner a current lease agreement signed by the tenant.
1156
(B) If the lease agreement is insufficient for a county assessor to make a
1157
determination about eligibility for a residential exemption, a county assessor
1158
may request a copy of the real estate insurance policy for the property.
1159
(C) If the real estate insurance policy is insufficient for a county assessor to make
1160
a determination about eligibility for a residential exemption, a county assessor
1161
may request a copy of a filing from the most recent federal tax return showing
1162
that the owner had profit or loss from the residential property as a rental.
1163
(ii) A county assessor may not request information from an owner's tenant.
1164
(6) Except as provided in Subsection (7), if a property owner no longer qualifies to receive
1165
a residential exemption authorized under Section 59-2-103 for the property owner's
1166
primary residence, the property owner shall:
1167
(a) file a written statement with the county board of equalization of the county in which
1168
the property is located:
1169
(i) on a form provided by the county board of equalization; and
1170
(ii) notifying the county board of equalization that the property owner no longer
1171
qualifies to receive a residential exemption authorized under Section 59-2-103 for
1172
the property owner's primary residence; and
1173
(b) declare on the property owner's individual income tax return under Chapter 10,
1174
Individual Income Tax Act, for the taxable year for which the property owner no
1175
longer qualifies to receive a residential exemption authorized under Section 59-2-103
1176
for the property owner's primary residence, that the property owner no longer
1177
qualifies to receive a residential exemption authorized under Section 59-2-103 for the
1178
property owner's primary residence.
1179
(7) A property owner is not required to file a written statement or make the declaration
- 35 - H.B. 272 Enrolled Copy
1180
described in Subsection (6) if the property owner:
1181
(a) changes primary residences;
1182
(b) qualified to receive a residential exemption authorized under Section 59-2-103 for
1183
the residence that was the property owner's former primary residence; and
1184
(c) qualifies to receive a residential exemption authorized under Section 59-2-103 for the
1185
residence that is the property owner's current primary residence.
1186
(8) Subsections (2) through (7) do not apply to qualifying exempt primary residential rental
1187
personal property.
1188
(9)(a) Subject to Subsection (10), for the first calendar year in which a property owner
1189
qualifies to receive a residential exemption under Section 59-2-103, a county assessor
1190
may require the property owner to file a signed statement described in Section
1191
59-2-306.
1192
(b) Subject to Subsection (10) and notwithstanding Section 59-2-306, for a calendar year
1193
after the calendar year described in Subsection (9)(a) in which a property owner
1194
qualifies for an exemption authorized under Section 59-2-1115 for qualifying exempt
1195
primary residential rental personal property, a signed statement described in Section
1196
59-2-306 with respect to the qualifying exempt primary residential rental personal
1197
property may only require the property owner to certify, under penalty of perjury,
1198
that the property owner qualifies for the exemption authorized under Section
1199
59-2-1115.
1200
(10)(a) After an ownership interest in residential property changes, the county assessor
1201
shall:
1202
(i) notify the owner of the residential property that the owner is required to submit a
1203
written declaration described in Subsection (10)(d) within 90 days after the day on
1204
which the county assessor mails the notice under this Subsection (10)(a); and
1205
(ii) provide the owner of the residential property with the form described in
1206
Subsection (10)(e) to make the written declaration described in Subsection (10)(d).
1207
(b) A county assessor is not required to provide a notice to an owner of residential
1208
property under Subsection (10)(a) if the situs address of the residential property is the
1209
same as any one of the following:
1210
(i) the mailing address of the residential property owner or the tenant of the
1211
residential property;
1212
(ii) the address listed on the:
1213
(A) residential property owner's driver license; or
- 36 - Enrolled Copy H.B. 272
1214
(B) tenant of the residential property's driver license; or
1215
(iii) the address listed on the:
1216
(A) residential property owner's voter registration; or
1217
(B) tenant of the residential property's voter registration.
1218
(c) A county assessor is not required to provide a notice to an owner of residential
1219
property under Subsection (10)(a) if:
1220
(i) the owner is using a post office box or rural route box located in the county where
1221
the residential property is located; and
1222
(ii) the residential property is located in a county of the fourth, fifth, or sixth class.
1223
(d) An owner of residential property that receives a notice described in Subsection
1224
(10)(a) shall submit a written declaration to the county assessor under penalty of
1225
perjury certifying the information contained in the form described in Subsection
1226
(10)(e).
1227
(e) The written declaration required by Subsection (10)(d) shall be:
1228
(i) signed by the owner of the residential property; and
1229 (ii) in substantially the following form:
1230
"Residential Property Declaration
1231
This form must be submitted to the County Assessor's office where your new residential
1232
property is located within 90 days of receipt. Failure to do so will result in the county assessor
1233
taking action that could result in the withdrawal of the primary residential exemption from
1234
your residential property.
1235
Residential Property Owner Information
1236
Name(s):__________________________________________________
1237
Home Phone:_______________________________________________
1238
Work Phone:_______________________________________________
1239
Mailing Address:____________________________________________
1240
Residential Property Information
1241
Physical Address:___________________________________________
1242
Certification
1243
1. Is this property used as a primary residential property or part-year residential
1244
property for you or another person?
1245
"Part-year residential property" means owned property that is not residential property on
1246
January 1 of a calendar year but becomes residential property after January 1 of the calendar
1247
year.
- 37 - H.B. 272 Enrolled Copy
1248
Yes No
1249
2. Will this primary residential property or part-year residential property be occupied
1250
for 183 or more consecutive calendar days by the owner or another person?
1251
A part-year residential property occupied for 183 or more consecutive calendar days in a
1252
calendar year by the owner(s) or a tenant is eligible for the exemption.
1253
Yes No
1254
If a property owner or a property owner's spouse claims a residential exemption under
1255
Utah Code Ann. §59-2-103 for property in this state that is the primary residence of the property
1256
owner or the property owner's spouse, that claim of a residential exemption creates a rebuttable
1257
presumption that the property owner and the property owner's spouse have domicile in Utah
1258
for income tax purposes. The rebuttable presumption of domicile does not apply if the
1259
residential property is the primary residence of a tenant of the property owner or the property
1260
owner's spouse.
1261
Signature
1262
Under penalties of perjury, I declare to the best of my knowledge and belief, this
1263
declaration and accompanying pages are true, correct, and complete.
1264
__________________(Owner signature) _____________________Date (mm/dd/yyyy)
1265
__________________(Owner printed name)
1266
(f) For purposes of a written declaration described in this Subsection (10), a county may
1267
not request information from a property owner beyond the information described in the form
1268
provided in Subsection (10)(e).
1269
(g) (i) If, after receiving a written declaration filed under Subsection (10)(d), the county
1270
determines that the property has been incorrectly qualified or disqualified to receive a
1271
residential exemption, the county shall:
1272
(A) redetermine the property's qualification to receive a residential exemption; and
1273
(B) notify the claimant of the redetermination and the county's reason for the
1274
redetermination.
1275
(ii) The redetermination provided in Subsection (10)(g)(i)(A) is final unless:
1276
(A) except as provided in Subsection (10)(g)(iii), the property owner appeals the
1277
redetermination to the board of equalization in accordance with Subsection 59-2-1004(2); or
1278
(B) the county determines that the property is eligible to receive a primary residential
1279
exemption as part-year residential property.
1280
(iii) The board of equalization may not accept an appeal that is filed after the later of:
1281
(A) September 15 of the current calendar year; or
- 38 - Enrolled Copy H.B. 272
1282
(B) the last day of the 45-day period beginning on the day on which the county auditor
1283
provides the notice under Section 59-2-919.1.
1284
(h) (i) If a residential property owner fails to file a written declaration required by
1285
Subsection (10)(d), the county assessor shall mail to the owner of the residential property a
1286
notice that:
1287
(A) the property owner failed to file a written declaration as required by Subsection (10)(d);
1288
and
1289
(B) the property owner will no longer qualify to receive the residential exemption
1290
authorized under Section 59-2-103 for the property that is the subject of the written declaration
1291
if the property owner does not file the written declaration required by Subsection (10)(d)
1292
within 30 days after the day on which the county assessor mails the notice under this
1293
Subsection (10)(h)(i).
1294
(ii) If a property owner fails to file a written declaration required by Subsection (10)(d)
1295
after receiving the notice described in Subsection (10)(h)(i), the property owner no longer
1296
qualifies to receive the residential exemption authorized under Section 59-2-103 in the
1297
calendar year for the property that is the subject of the written declaration unless:
1298
(A) except as provided in Subsection (10)(h)(iii), the property owner appeals the
1299
redetermination to the board of equalization in accordance with Subsection 59-2-1004(2); or
1300
(B) the county determines that the property is eligible to receive a primary residential
1301
exemption as part-year residential property.
1302
(iii) The board of equalization may not accept an appeal that is filed after the later of:
1303
(A) September 15 of the current calendar year; or
1304
(B) the last day of the 45-day period beginning on the day on which the county auditor
1305
provides the notice under Section 59-2-919.1.
1306
(iv) A property owner that is disqualified to receive the residential exemption under
1307
Subsection (10)(h)(ii) may file an application described in Subsection (1) to determine whether
1308
the owner is eligible to receive the residential exemption.
1309
(i) The requirements of this Subsection (10) do not apply to a county assessor in a county
1310
that has, for the five calendar years prior to 2019, had in place and enforced an ordinance
1311
described in Subsection (1).
1312
Section 14. Section 59-2-405 is amended to read:
1313
59-2-405 . Uniform fee on tangible personal property required to be registered
1314
with the state -- Distribution of revenues -- Appeals.
1315
(1) The property described in Subsection (2), except Subsection (2)(b)(ii), is exempt from
- 39 - H.B. 272 Enrolled Copy
1316
ad valorem property taxes pursuant to Utah Constitution Article XIII, Section 2,
1317
Subsection (6).
1318
(2)(a) Except as provided in Subsection (2)(b), there is levied as provided in this part a
1319
statewide uniform fee in lieu of the ad valorem tax on:
1320
(i) motor vehicles required to be registered with the state that [weigh 12,001] have a
1321
gross vehicle weight rating of 14,001 pounds or more;
1322
(ii) motorcycles as defined in Section 41-1a-102 that are required to be registered
1323
with the state;
1324
(iii) watercraft required to be registered with the state;
1325
(iv) recreational vehicles required to be registered with the state; and
1326
(v) all other tangible personal property required to be registered with the state before
1327
it is used on a public highway, on a public waterway, on public land, or in the air.
1328
(b) The following tangible personal property is exempt from the statewide uniform fee
1329
imposed by this section:
1330
(i) aircraft;
1331
(ii) state-assessed commercial vehicles;
1332
(iii) tangible personal property subject to a uniform fee imposed by:
1333
(A) Section 59-2-405.1;
1334
(B) Section 59-2-405.2; or
1335
(C) Section 59-2-405.3; and
1336
(iv) personal property that is exempt from state or county ad valorem property taxes
1337
under the laws of this state or of the federal government.
1338
(3) Beginning on January 1, 1999, the uniform fee is 1.5% of the fair market value of the
1339
personal property, as established by the commission.
1340
(4) Notwithstanding Section 59-2-407, property subject to the uniform fee that is brought
1341
into the state and is required to be registered in Utah shall, as a condition of registration,
1342
be subject to the uniform fee unless all property taxes or uniform fees imposed by the
1343
state of origin have been paid for the current calendar year.
1344
(5)(a) The revenues collected in each county from the uniform fee shall be distributed by
1345
the county to each taxing entity in which the property described in Subsection (2) is
1346
located in the same proportion in which revenue collected from ad valorem real
1347
property tax is distributed.
1348
(b) Each taxing entity shall distribute the revenues received under Subsection (5)(a) in
1349
the same proportion in which revenue collected from ad valorem real property tax is
- 40 - Enrolled Copy H.B. 272
1350
distributed.
1351
(6) An appeal relating to the uniform fee imposed on the tangible personal property
1352
described in Subsection (2) shall be filed pursuant to Section 59-2-1005.
1353
Section 15. Section 59-2-405.1 is amended to read:
1354
59-2-405.1 . Uniform fee on certain vehicles with a gross vehicle weight rating of
1355
14,000 pounds or less -- Distribution of revenues -- Appeals.
1356
(1) The property described in Subsection (2) is exempt from ad valorem property taxes
1357
pursuant to Utah Constitution Article XIII, Section 2, Subsection (6).
1358
(2)(a) Except as provided in Subsection (2)(b), there is levied as provided in this part a
1359
statewide uniform fee in lieu of the ad valorem tax on:
1360
(i) motor vehicles as defined in Section 41-1a-102 that:
1361
(A) are required to be registered with the state; and
1362
(B) [weigh 12,000] have a gross vehicle weight rating of 14,000 pounds or less; and
1363
(ii) state-assessed commercial vehicles required to be registered with the state that [
1364
weigh 12,000] have a gross vehicle weight rating of 14,000 pounds or less.
1365
(b) The following tangible personal property is exempt from the statewide uniform fee
1366
imposed by this section:
1367
(i) aircraft;
1368
(ii) tangible personal property subject to a uniform fee imposed by:
1369
(A) Section 59-2-405;
1370
(B) Section 59-2-405.2; or
1371
(C) Section 59-2-405.3; and
1372
(iii) tangible personal property that is exempt from state or county ad valorem
1373
property taxes under the laws of this state or of the federal government.
1374
(3)(a) Except as provided in Subsections (3)(b) and (c), beginning on January 1, 1999,
1375
the uniform fee for purposes of this section is as follows:
1376 Age of Vehicle Uniform Fee1377
12 or more years $10
1378
9 or more years but less than 12 years $50
1379
6 or more years but less than 9 years $80
1380
3 or more years but less than 6 years $110
1381
Less than 3 years $150
1382
(b) For registrations under Section 41-1a-215.5, the uniform fee for purposes of this
- 41 - H.B. 272 Enrolled Copy
1383
section is as follows:
1384 Age of Vehicle Uniform Fee1385
12 or more years $7.75
1386
9 or more years but less than 12 years $38.50
1387
6 or more years but less than 9 years $61.50
1388
3 or more years but less than 6 years $84.75
1389
Less than 3 years $115.50
1390
(c) Notwithstanding Subsections (3)(a) and (b), beginning on September 1, 2001, for a
1391
motor vehicle issued a temporary sports event registration certificate in accordance
1392
with Section 41-3-306, the uniform fee for purposes of this section is $5 for the event
1393
period specified on the temporary sports event registration certificate regardless of
1394
the age of the motor vehicle.
1395
(4) Notwithstanding Section 59-2-407, property subject to the uniform fee that is brought
1396
into the state and is required to be registered in Utah shall, as a condition of registration,
1397
be subject to the uniform fee unless all property taxes or uniform fees imposed by the
1398
state of origin have been paid for the current calendar year.
1399
(5)(a) The revenues collected in each county from the uniform fee shall be distributed by
1400
the county to each taxing entity in which the property described in Subsection (2) is
1401
located in the same proportion in which revenue collected from ad valorem real
1402
property tax is distributed.
1403
(b) Each taxing entity shall distribute the revenues received under Subsection (5)(a) in
1404
the same proportion in which revenue collected from ad valorem real property tax is
1405
distributed.
1406
Section 16. Section 59-2-801 is amended to read:
1407
59-2-801 . Apportionment of property assessed by commission.
1408
(1) As used in this section:
1409
(a)(i) Except as provided in Subsection (1)(a)(ii), "designated tax area" means a tax
1410
area created by the overlapping boundaries of only the following taxing entities:
1411
(A) a county; and
1412
(B) a school district.
1413
(ii) "Designated tax area" includes a tax area created by the overlapping boundaries
1414
of the taxing entities described in Subsection (1)(a)(i) and:
1415
(A) a city or town if the boundaries of the school district under Subsection (1)(a)(i)
- 42 - Enrolled Copy H.B. 272
1416
and the boundaries of the city or town are identical; or
1417
(B) a special service district if the boundaries of the school district under
1418
Subsection (1)(a)(i) are located entirely within the special service district.
1419
(b) "Ground hours" means the total number of hours during the calendar year
1420
immediately preceding the January 1 described in Section 59-2-103 that aircraft
1421
owned or operated by the following are on the ground:
1422
(i) an air charter service;
1423
(ii) an air contract service; or
1424
(iii) an airline.
1425
(2) Before May 25 of each year, the commission shall apportion to each tax area the total
1426
assessment of all of the property the commission assesses as provided in Subsections
1427
(2)(a) through (e).
1428
(a)(i) The commission shall apportion the assessments of the property described in
1429
Subsection (2)(a)(ii):
1430
(A) to each tax area through which the public utility or company described in
1431
Subsection (2)(a)(ii) operates; and
1432
(B) in proportion to the property's value in each tax area.
1433
(ii) Subsection (2)(a)(i) applies to property owned by:
1434
(A) a public utility, except for the rolling stock of a public utility;
1435
(B) a pipeline company;
1436
(C) a power company;
1437
(D) a canal company; or
1438
(E) an irrigation company.
1439
(b) The commission shall apportion the assessments of the rolling stock of a railroad:
1440
(i) to the tax areas through which railroads operate; and
1441
(ii) in the proportion that the length of the main tracks, sidetracks, passing tracks,
1442
switches, and tramways of the railroads in each tax area bears to the total length of
1443
the main tracks, sidetracks, passing tracks, switches, and tramways in the state.
1444
(c) The commission shall apportion the assessments of the property of a car company to:
1445
(i) each tax area in which a railroad is operated; and
1446
(ii) in the proportion that the length of the main tracks, passing tracks, sidetracks,
1447
switches, and tramways of all of the railroads in each tax area bears to the total
1448
length of the main tracks, passing tracks, sidetracks, switches, and tramways of all
1449
of the railroads in the state.
- 43 - H.B. 272 Enrolled Copy
1450
(d)(i) The commission shall apportion the assessments of the property described in
1451
Subsection (2)(d)(ii) to each tax area in which the property is located.
1452
(ii) Subsection (2)(d)(i) applies to the following property:
1453
(A) mines;
1454
(B) mining claims; or
1455
(C) mining property.
1456
(e)(i) The commission shall apportion the assessments of the property described in
1457
Subsection (2)(e)(ii) to:
1458
(A) each designated tax area; and
1459
(B) in the proportion that the ground hours in each designated tax area bear to the
1460
total ground hours in the state.
1461
(ii) Subsection (2)(e)(i) applies to the mobile flight equipment owned or operated by
1462
an:
1463
(A) air charter service;
1464
(B) air contract service; or
1465
(C) airline.
1466
(3)(a)(i)(A) State-assessed commercial vehicles that weigh [12,001] 14,001 pounds
1467
or more shall be taxed at a statewide average rate which is calculated from the
1468
overall county average tax rates from the preceding year, exclusive of the
1469
property subject to the statewide uniform fee, weighted by lane miles of
1470
principal routes in each county.
1471
(B) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
1472
the commission shall adopt rules to define "principal routes."
1473
(ii) State-assessed commercial vehicles that weigh [12,000] 14,000 pounds or less are
1474
subject to the uniform fee provided in Section 59-2-405.1.
1475
(b) The combined revenue from all state-assessed commercial vehicles shall be
1476
apportioned to the counties based on:
1477
(i) 40% by the percentage of lane miles of principal routes within each county as
1478
determined by the commission; and
1479
(ii) 60% by the percentage of total state-assessed vehicles having business situs in
1480
each county.
1481
(c) At least quarterly, the commission shall apportion the total taxes paid on
1482
state-assessed commercial vehicles to the counties.
1483
(d) Each county shall apportion its share of the revenues under this Subsection (3) to the
- 44 - Enrolled Copy H.B. 272
1484
taxing entities within its boundaries in the same proportion as the assessments of
1485
other:
1486
(i) real property;
1487
(ii) tangible personal property; and
1488
(iii) property assessed by the commission.
1489
Section 17. Section 59-2-804 is amended to read:
1490
59-2-804 . Interstate allocation of mobile flight equipment.
1491
(1) As used in this section:
1492
(a) "Aircraft type" means a particular model of aircraft as designated by the
1493
manufacturer of the aircraft.
1494
(b) "Airline ground hours calculation" means an amount equal to the product of:
1495
(i) the total number of hours aircraft owned or operated by an airline are on the
1496
ground, calculated by aircraft type; and
1497
(ii) the cost percentage.
1498
(c) "Airline revenue ton miles" means, for an airline, the total revenue ton miles during
1499
the calendar year that immediately precedes the January 1 described in Section
1500
59-2-103.
1501
(d) "Cost percentage" means a fraction, calculated by aircraft type, the numerator of
1502
which is the airline's average cost of the aircraft type and the denominator of which is
1503
the airline's average cost of the aircraft type:
1504
(i) owned or operated by the airline; and
1505
(ii) that has the lowest average cost.
1506
(e) "Ground hours factor" means the product of:
1507
(i) a fraction, the numerator of which is the Utah ground hours calculation and the
1508
denominator of which is the airline ground hours calculation; and
1509
(ii) .50.
1510
(f)(i) Except as provided in Subsection (1)(f)(ii), "mobile flight equipment" is as
1511
defined in Section 59-2-102.
1512
(ii) "Mobile flight equipment" does not include tangible personal property described
1513
in Subsection [59-2-102(25)] 59-2-102(26) owned by an:
1514
(A) air charter service; or
1515
(B) air contract service.
1516
(g) "Mobile flight equipment allocation factor" means the sum of:
1517
(i) the ground hours factor; and
- 45 - H.B. 272 Enrolled Copy
1518
(ii) the revenue ton miles factor.
1519
(h) "Revenue ton miles" is determined in accordance with 14 C.F.R. Part 241.
1520
(i) "Revenue ton miles factor" means the product of:
1521
(i) a fraction, the numerator of which is the Utah revenue ton miles and the
1522
denominator of which is the airline revenue ton miles; and
1523
(ii) .50.
1524
(j) "Utah ground hours calculation" means an amount equal to the product of:
1525
(i) the total number of hours aircraft owned or operated by an airline are on the
1526
ground in this state, calculated by aircraft type; and
1527
(ii) the cost percentage.
1528
(k) "Utah revenue ton miles" means, for an airline, the total revenue ton miles within the
1529
borders of this state:
1530
(i) during the calendar year that immediately precedes the January 1 described in
1531
Section 59-2-103; and
1532
(ii) from flight stages that originate or terminate in this state.
1533
(2) For purposes of the assessment of an airline's mobile flight equipment by the
1534
commission, a portion of the value of the airline's mobile flight equipment shall be
1535
allocated to the state by calculating the product of:
1536
(a) the total value of the mobile flight equipment; and
1537
(b) the mobile flight equipment allocation factor.
1538
Section 18. Section 59-7-302 is amended to read:
1539
59-7-302 . Definitions -- Determination of taxpayer status.
1540
(1) As used in this part, unless the context otherwise requires:
1541
(a) "Aircraft type" means a particular model of aircraft as designated by the
1542
manufacturer of the aircraft.
1543
(b) "Airline" means the same as that term is defined in Section 59-2-102.
1544
(c) "Airline revenue ton miles" means, for an airline, the total revenue ton miles during
1545
the airline's tax period.
1546
(d) "Business income" means income that:
1547
(i) is apportionable under the United States Constitution and is not allocated under
1548
the laws of this state, including income arising from:
1549
(A) a transaction or activity in the regular course of the taxpayer's trade or
1550
business; and
1551
(B) tangible and intangible property, if the acquisition, management, employment,
- 46 - Enrolled Copy H.B. 272
1552
development, or disposition of the property is or was related to the operation of
1553
the taxpayer's trade or business; or
1554
(ii) would be allocable to this state under the United States Constitution, but is
1555
apportioned rather than allocated in accordance with the laws of this state.
1556
(e) "Commercial domicile" means the principal place from which the trade or business
1557
of the taxpayer is directed or managed.
1558
(f) "Compensation" means wages, salaries, commissions, and any other form of
1559
remuneration paid to employees for personal services.
1560
(g) "Excluded NAICS code" means a NAICS code of the 2017 North American Industry
1561
Classification System of the federal Executive Office of the President, Office of
1562
Management and Budget, within:
1563
(i) NAICS Code 211120, Crude Petroleum Extraction;
1564
(ii) NAICS Industry Group 2121, Coal Mining;
1565
(iii) NAICS Industry Group 2212, Natural Gas Distribution;
1566
(iv) NAICS Subsector 311, Food Manufacturing;
1567
(v) NAICS Industry Group 3121, Beverage Manufacturing;
1568
(vi) NAICS Code 327310, Cement Manufacturing;
1569
(vii) NAICS Subsector 482, Rail Transportation;
1570
(viii) NAICS Code 512110, Motion Picture and Video Production;
1571
(ix) NAICS Subsection 515, Broadcasting (except Internet); or
1572
(x) NAICS Code 522110, Commercial Banking.
1573
(h)(i) Except as provided in Subsection (1)(h)(ii), "mobile flight equipment" means
1574
the same as that term is defined in Section 59-2-102.
1575
(ii) "Mobile flight equipment" does not include:
1576
(A) a spare engine; or
1577
(B) tangible personal property described in Subsection [59-2-102(25)]
1578
59-2-102(26) owned by an air charter service or an air contract service.
1579
(i) "Nonbusiness income" means all income other than business income.
1580
(j) "Optional apportionment taxpayer" means a taxpayer described in Subsection (3).
1581
(k) "Phased-in sales factor weighted taxpayer" means a taxpayer that:
1582
(i) is not a sales factor weighted taxpayer;
1583
(ii) does not meet the definition of an optional apportionment taxpayer; or
1584
(iii) for a taxable year beginning on or after January 1, 2020:
1585
(A) meets the definition of an optional apportionment taxpayer; and
- 47 - H.B. 272 Enrolled Copy
1586
(B) apportioned business income using the method described in Subsection
1587
59-7-311(4) during the previous taxable year.
1588
(l) "Revenue ton miles" is determined in accordance with 14 C.F.R. Part 241.
1589
(m) "Sales" means all gross receipts of the taxpayer not allocated under Sections
1590
59-7-306 through 59-7-310.
1591
(n) "Sales factor weighted taxpayer" means a taxpayer described in Subsection (2).
1592
(o) "State" means any state of the United States, the District of Columbia, the
1593
Commonwealth of Puerto Rico, any territory or possession of the United States, and
1594
any foreign country or political subdivision thereof.
1595
(p) "Transportation revenue" means revenue an airline earns from:
1596
(i) transporting a passenger or cargo; or
1597
(ii) from miscellaneous sales of merchandise as part of providing transportation
1598
services.
1599
(q) "Utah revenue ton miles" means, for an airline, the total revenue ton miles within the
1600
borders of this state:
1601
(i) during the airline's tax period; and
1602
(ii) from flight stages that originate or terminate in this state.
1603
(2)(a) A taxpayer is a sales factor weighted taxpayer if the taxpayer apportioned
1604
business income using the method described in Subsection 59-7-311(2) during the
1605
previous taxable year or if, regardless of the number of economic activities the
1606
taxpayer performs, the taxpayer generates greater than 50% of the taxpayer's total
1607
sales everywhere from economic activities that are classified in a NAICS code of the
1608
2002 or 2007 North American Industry Classification System of the federal
1609
Executive Office of the President, Office of Management and Budget, other than:
1610
(i) a NAICS code within NAICS Sector 21, Mining;
1611
(ii) a NAICS code within NAICS Industry Group 2212, Natural Gas Distribution;
1612
(iii) a NAICS code within NAICS Sector 31-33, Manufacturing, except:
1613
(A) NAICS Industry Group 3254, Pharmaceutical and Medicine Manufacturing;
1614
(B) NAICS Industry Group 3333, Commercial and Service Industry Machinery
1615
Manufacturing;
1616
(C) NAICS Subsector 334, Computer and Electronic Product Manufacturing; and
1617
(D) NAICS Code 336111, Automobile Manufacturing;
1618
(iv) a NAICS code within NAICS Sector 48-49, Transportation and Warehousing;
1619
(v) a NAICS code within NAICS Sector 51, Information, except NAICS Subsector
- 48 - Enrolled Copy H.B. 272
1620
519, Other Information Services; or
1621
(vi) a NAICS code within NAICS Sector 52, Finance and Insurance.
1622
(b) A taxpayer shall determine if the taxpayer is a sales factor weighted taxpayer each
1623
year before the due date for filing the taxpayer's return under this chapter for the
1624
taxable year, including extensions.
1625
(c) For purposes of making the determination required by Subsection (2)(a), total sales
1626
everywhere include only the total sales everywhere:
1627
(i) as determined in accordance with this part; and
1628
(ii) made during the taxable year for which a taxpayer makes the determination
1629
required by Subsection (2)(a).
1630
(3)(a) A taxpayer is an optional apportionment taxpayer if the average calculated in
1631
accordance with Subsection (3)(b) is greater than .50.
1632
(b) To calculate the average described in Subsection (3)(a), a taxpayer shall:
1633
(i) calculate the following two fractions:
1634
(A) the property factor fraction as described in Subsection 59-7-312(3); and
1635
(B) the payroll factor fraction as described in Subsection 59-7-315(3);
1636
(ii) add together the fractions described in Subsection (3)(b)(i); and
1637
(iii) divide the sum calculated in Subsection (3)(b)(ii):
1638
(A) except as provided in Subsection (3)(b)(iii)(B), by two; or
1639
(B) if either the property factor fraction or the payroll factor fraction has a
1640
denominator of zero or is excluded in accordance with Subsection
1641
59-7-312(3)(b) or 59-7-315(3)(b), by one.
1642
(c) A taxpayer shall determine if the taxpayer is an optional apportionment taxpayer
1643
before the due date for filing the taxpayer's return under this chapter for the taxable
1644
year, including extensions.
1645
(4) A taxpayer that files a return as a unitary group for a taxable year is considered to be a
1646
unitary group for that taxable year.
1647
(5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1648
commission may define the term "economic activity" consistent with the use of the term
1649
"activity" in the 2007 North American Industry Classification System of the federal
1650
Executive Office of the President, Office of Management and Budget.
1651
Section 19. Effective Date.
1652
This bill takes effect on July 1, 2025.
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