Free Pub 23, Utah Vehicle Property Assessment Fees - Utah


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Publication 23
Revised 11/08

Vehicle Property Assessment Fees
Age-based Uniform Fee and 1.0 or 1.5 Percent Uniform Fee
Utah State Tax Commission Division of Motor Vehicles 210 North 1950 West Salt Lake City, Utah 84134 801-297-7780 1-800-368-8824 www.dmv.utah.gov

If you need an accommodation under the Americans with Disabilities Act, contact the Tax Commission at 801-297-3811, or TDD 801-297-2020. Please allow three working days for a response.

General Information
Utah vehicles are subject to either an age-based uniform fee or a 1.0 or 1.5 percent uniform fee that must be paid before the vehicle can be registered in Utah. This pamphlet gives a brief explanation of the two fees and how they are calculated and collected. For a more complete description and legal definitions, refer to Utah Code Ann. §§41-1a-206, 41-1a-207, 59-2-103, 59-2-405, 59-2-405.1, 59-2-407, and Administrative Rules R884-24P-33, 60, and 61.

Who Pays the Fees
All individuals that are residents of Utah as well as businesses that operate a vehicle in Utah must pay either the age-based uniform fee or the 1.0 or 1.5 percent uniform fee, depending on the vehicle type. Individuals or businesses are considered to be residents of Utah, and must register their vehicles in Utah, if they: · have a permanent home, or live (are domiciled) in Utah; · live in Utah for six months or more during a calendar year, even if they have a permanent home outside of Utah; · work in Utah, unless it's seasonal work or they commute into Utah; · declare themselves to be a resident of Utah in order to get a Utah driver's license or other privileges such as resident school tuition; · operate a motor vehicle from an office or warehouse in Utah; · operate a motor vehicle within Utah for intra-state transportation, except for seasonal work. See Utah Code Ann. §41-1a-202.

Age-based Uniform Fee
The age-based uniform fee is determined by the age of the vehicle. Vehicles subject to the age-based uniform fee are: · passenger vehicles (cars, light trucks, sport utility vehicles, vans) · off-highway recreational vehicles · street motorcycles, small motor vehicles · personal watercraft, vessels under 31 feet in length · travel trailers, tent trailers, truck campers, non-commercial trailers

1.0 or 1.5 Percent Uniform Fee
The 1.0 or 1.5 percent uniform fee is multiplied by the taxable value of the vehicle. Vehicles subject to the 1.5 percent uniform fee are: · heavy- and medium-duty trucks · commercial trailers · vessels 31 feet and longer Vehicles subject to the 1.0 percent uniform fee are: · motor homes

When Are the Fees Paid
The age-based uniform fee is paid every time the vehicle is registered, including the initial purchase, and at each subsequent renewal of registration. The 1.0 or 1.5 percent uniform fee is paid at the time of registration and is due every year the vehicle is located in Utah, unless it is held as inventory by a dealer. This fee is based on the taxable value of the vehicle as of January 1 of the year for which it is being registered.

2009 Uniform Statewide Age-based Fee Schedules
Use the following schedule to determine the appropriate age-based uniform fee:

Other Trailers (Non Commercial) Model Years Age-based Fee
2009 - 2007 2006 - 2004 2003 - 2001 2000 - 1998 1997 & older $30 $25 $20 $15 $10

Passenger Vehicles Model Years Age-based Fee
2009 - 2007 2006 - 2004 2003 - 2001 2000 - 1998 1997 & older $150 $110 $80 $50 $10

Canoes, Jon Boats and Utility Boats Model Years Age-based Fee
All years $10

Small Motor Vehicles Model Years Age-based Fee
2009 - 2007 2006 - 2004 2003 & older $25 $15 $10

Vessels Less Than 15 Feet in Length Model Years Age-based Fee
All years $10

Vessels 15 feet or more in length. but less than 19 feet Model Years Age-based Fee
2009 - 2007 2006 - 2004 2003 - 2001 2000 - 1998 1997 & older $150 $110 $80 $65 $25

Off-Highway Recreational Vehicles Model Years Age-based Fee
2009 - 2007 2006 - 2004 2003 - 2001 2000 - 1998 1997 & older $45 $35 $30 $20 $10

Street Motorcycles Model Years Age-based Fee
2009 - 2007 2006 - 2004 2003 - 2001 2000 - 1998 1997 & older $95 $70 $50 $35 $10

Vessels 19 feet or more in length, but less than 23 feet Model Years Age-based Fee
2009 - 2007 2006 - 2004 2003 - 2001 2000 - 1998 1997 & older $275 $220 $175 $120 $50

Personal Watercraft Model Years Age-based Fee
2009 - 2007 2006 - 2004 2003 - 2001 2000 - 1998 1997 & older $55 $45 $35 $25 $10

Vessels 23 feet or more in length, but less than 27 feet Model Years Age-based Fee
2009 - 2007 2006 - 2004 2003 - 2001 2000 - 1998 1997 & older $400 $310 $240 $180 $100

Travel Trailers Model Years
2009 - 2007 2006 - 2004 2003 - 2001 2000 - 1998 1997 & older

Age-based Fee
$175 $135 $90 $65 $20

Vessels 27 feet of more in length, but less than 31 feet Model Years Age-based Fee
2009 - 2007 2006 - 2004 2003 - 2001 2000 - 1998 1997 & older $700 $500 $350 $250 $120

Tent Trailers and Truck Campers Model Years Age-based Fee
2009 - 2007 2006 - 2004 2003 - 2001 2000 - 1998 1997 & older $70 $50 $35 $25 $10

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Calculating the 1.0 or 1.5 Percent Uniform Fee
The 1.0 or 1.5 percent uniform fee is calculated using the Depreciated Cost New (DCN) method. The taxable value of a vehicle is determined by multiplying the original Manufacturer's Suggested Retail Price (MSRP) of a vehicle by the percent good factor for the vehicle's model year. MSRP values are obtained from appraisal guides published by national organizations. The base model MSRP is used; this excludes the options you may have purchased with your vehicle. The percent good factor is a rate calculated and adopted by the state Tax Commission and is derived from the average depreciation observed in vehicles. MSRP X Percent Good Factor = Taxable Value The taxable value of the vehicle is then multiplied by the uniform rate of 1.0 or 1.5 percent to arrive at the uniform fee. Taxable Value X Uniform Rate = Uniform Fee

The following scenarios illustrate how dealers handle tradeins for vehicles subject to the 1.0 or 1.5 percent uniform fee.

· Trade-Ins ­ Utah Residents
When a Utah resident trades in a vehicle subject to the 1.0 or 1.5 percent uniform fee and the registration expires in the current calendar year, the dealer must collect the 1.0 or 1.5 percent uniform fee from the owner.

Example
Lien date January 1, 2009 Trade-in date March 15, 2009 Registration expires October, 2009 1.0 or 1.5 percent uniform fee is due at trade-in When a Utah resident trades in a vehicle and the registration expires in the next calendar year, no additional 1.0 or 1.5 percent uniform fee is due for the current calendar year.

Example
Lien date January 1, 2009 Trade-in date March 15, 2009 Registration expires February, 2010 No 1.0 or 1.5 percent uniform fee is due at trade-in

Example of 1.5 Percent Uniform Fee
Model Year: 2000 Make/Model: Bayliner Boat 34 feet in length MSRP $59,602 Percent Good Factor X 42% Taxable Value (rounded to $10) = $25,033.00 Rate X 1.5% 1.5 Percent Uniform Fee = $375.49

· Trade-Ins ­ Move-ins From Out of State
When someone establishes residency in Utah after the January lien date and trades in a vehicle with a valid registration from another state, the dealer must collect the 1.0 or 1.5 percent uniform fee if the vehicle registration expires in the current calendar year.

1.0 or 1.5 Percent Uniform Fee Valuation Appeals
If a vehicle owner believes the value of his vehicle to be less than the value obtained by using the DCN valuation methodology, the value may be appealed to the county board of equalization. This appeal must be filed within 30 days of the mailing of the tax notice. As an alternative to an official appeal, an informal request for review may be made to the county assessor. This informal request does not constitute an appeal nor change the deadline for filing an appeal.

Example
Lien date January 1, 2009 Date of Utah residency March 15, 2009 Registration expires October, 2009 1.0 or 1.5 percent uniform fee is due for entire year If someone establishes residency in Utah during the current calendar year and trades in a vehicle with the registration expiring in the next calendar year, no additional 1.0 or 1.5 percent uniform fee is due for the current year.

Dealer Trade-Ins
Age-based Uniform Fee
When a vehicle subject to the age-based uniform fee is traded in to a dealer, no age-based uniform fee is collected by the dealer from the owner. The age-based uniform fee will be collected at the time the vehicle is registered to a new owner.

Example
Lien date January 1, 2009 Date of Utah residency August 1, 2009 Registration expires March, 2010 No 1.0 or 1.5 percent uniform fee is due

New Residents
When a person or business establishes residency in Utah and brings a vehicle from out of state, they are required to pay the appropriate fee unless all property taxes or fees imposed by the state they moved from have been paid for the current year.

1.0 or 1.5 Percent Uniform Fee
When a vehicle subject to the 1.0 or 1.5 percent uniform fee is traded in to a dealer and the uniform fee is due, the dealer must collect the fee from the owner and pay it to the county assessor. "All tangible taxable property shall be assessed and taxed at a uniform and equal rate on the basis of its fair market value, as valued on January 1 ..." (Utah Code Ann. §59-2-103). January 1 of each year is considered the lien date. Section 41-1a-206 (1) (b) of the Utah Code indicates the tax or fee is a lien on real property sufficient to secure the payment of the tax or fee.

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