Utah Tax Commission reports novel-vehicle registrations, raises multiple motor-vehicle policy issues

Jason Gardner, deputy executive director of the Utah State Tax Commission, presented the commission’s first annual report on novel-vehicle registrations and outlined several operational issues the commission asks the legislature or agencies to consider.

The novel-vehicle report is required by statute and documents vehicles that do not clearly fit existing registration categories. Gardner said the commission tends to classify ambiguous vehicles as “novel” as a conservative measure because those decisions can be appealed. Being classified as a novel vehicle generally reduces registration and property tax assessments to token amounts: Gardner said novel vehicles currently are charged a $1 registration fee and a $1 annual fee in lieu of property tax.

Gardner described specific categories flagged in the report. He said a class of tracked sleds sometimes called “snow dogs” previously fit the snowmobile definition but were excluded after the definition was changed to require a seat. Gardner also said “K-class” vehicles — small vans, trucks, and tiny cars with very small engines — are being registered as novel vehicles; he said 231 K-class vehicles were currently…