HOUSE BILL 291
47th legislature - STATE OF NEW MEXICO - first session, 2005
INTRODUCED BY
Justine Fox-Young
AN ACT
RELATING TO TAXATION; DECREASING MOTOR VEHICLE REGISTRATION FEES; DECLARING AN EMERGENCY.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
Section 1. Section 66-6-1 NMSA 1978 (being Laws 1978, Chapter 35, Section 336, as amended) is amended to read:
"66-6-1. MOTORCYCLES--REGISTRATION FEES.--
A. For the registration of motorcycles, the department shall collect the following fees for a twelve-month registration period:
(1) for a motorcycle having not more than two wheels in contact with the ground, [fifteen dollars ($15.00)] eleven dollars ($11.00); and
(2) for a motorcycle having three wheels in contact with the ground or having a sidecar, [fifteen dollars ($15.00)] eleven dollars ($11.00).
B. In addition to other fees required by this section, the department shall collect for each motorcycle an annual tire recycling fee of one dollar ($1.00) for a twelve-month registration period."
Section 2. Section 66-6-2 NMSA 1978 (being Laws 1978, Chapter 35, Section 337, as amended) is amended to read:
"66-6-2. PASSENGER VEHICLES--REGISTRATION FEES.--For the registration of motor vehicles other than motorcycles, trucks, buses and tractors, the division shall collect the following fees for each twelve-month registration period:
A. for a vehicle whose gross factory shipping weight is not more than two thousand pounds, [twenty-seven dollars ($27.00)] twenty dollars ($20.00); provided, however, that after five years of registration, calculated from the date when the vehicle was first registered in this or another state, the fee is [twenty-one dollars ($21.00)] sixteen dollars ($16.00);
B. for a vehicle whose gross factory shipping weight is more than two thousand but not more than three thousand pounds, [thirty-nine dollars ($39.00)] twenty-nine dollars ($29.00); provided, however, that after five years of registration, calculated from the date when the vehicle was first registered in this or another state, the fee is [thirty-one dollars ($31.00)] twenty-three dollars ($23.00);
C. for a vehicle whose gross factory shipping weight is more than three thousand pounds, [fifty-six dollars ($56.00)] forty-two dollars ($42.00); provided, however, that after five years of registration, calculated from the date when the vehicle was first registered in this or another state, the fee is [forty-five dollars ($45.00)] thirty-four dollars ($34.00); and
D. for a vehicle registered pursuant to the provisions of this section, a tire recycling fee of one dollar fifty cents ($1.50)."
Section 3. Section 66-6-3 NMSA 1978 (being Laws 1978, Chapter 35, Section 338, as amended) is amended to read:
"66-6-3. TRAILERS--REGISTRATION FEES.--
A. For the registration of freight trailers and utility trailers, the following fees shall be collected:
(1) for the permanent registration or reregistration of freight trailers, [thirteen dollars ($13.00)] ten dollars ($10.00);
(2) for the annual registration of each utility trailer not permanently registered, [seven dollars ($7.00)] five dollars ($5.00) plus one dollar ($1.00) for each one hundred pounds or major fraction thereof of actual empty weight over five hundred pounds actual empty weight; except that in the case of travel trailers, actual empty weight shall be one-half of the gross factory shipping weight or, if gross factory shipping weight is not available, then actual empty weight shall be one-half of actual gross vehicle weight; and
(3) for the permanent registration of utility trailers not used in commerce that have a gross vehicle weight of less than six thousand one pounds, [thirty-three dollars ($33.00) plus seven dollars ($7.00)] twenty-five dollars ($25.00) plus five dollars ($5.00) for each one hundred pounds or major fraction thereof of actual empty weight over five hundred pounds actual empty weight; except that in the case of travel trailers, actual empty weight shall be one-half of the gross factory shipping weight or, if gross factory shipping weight is not available, then actual empty weight shall be one-half of actual gross vehicle weight and for the reregistration of such utility trailers upon their sale or transfer, [seven dollars ($7.00)] five dollars ($5.00).
B. At the option of the owner of a fleet of fifty or more utility trailers wishing to register them in New Mexico, the division shall issue a registration and registration plate for each trailer in the fleet, the registration and registration plate to expire on the last day of the final month of a five-year period. Registrations and registration plates shall be issued for five years only if the owner of the trailers meets the following requirements:
(1) application is made on forms prescribed by the division and payment of the proper fee is made;
(2) upon the option of the director, presentation is made at the time of registration of a surety bond, certificate of deposit or of other financial security; and
(3) payment is made by the fleet owner of all registration fees due each year prior to the expiration date. If such fees are not paid, all registrations and registration plates in the fleet shall be canceled."
Section 4. Section 66-6-4 NMSA 1978 (being Laws 1978, Chapter 35, Section 339, as amended) is amended to read:
"66-6-4. REGISTRATION FEES--TRUCKS, TRUCK TRACTORS, ROAD TRACTORS AND BUSES.--
A. Within their respective jurisdictions, the motor vehicle division and the motor transportation division of the department of public safety shall charge registration fees for trucks, truck tractors, road tractors and buses, except as otherwise provided by law, according to the schedule of Subsection B of this section.
B. Declared Gross Weight Fee
001 to 4,000 $ [40] 30
4,001 to 6,000 [55] 41
6,001 to 8,000 [69] 52
8,001 to 10,000 [84] 63
10,001 to 12,000 [99] 74
12,001 to 14,000 [113] 85
14,001 to 16,000 [128] 96
16,001 to 18,000 [143] 107
18,001 to 20,000 [157] 118
20,001 to 22,000 [172] 129
22,001 to 24,000 [187] 140
24,001 to 26,000 [201] 151
26,001 to 48,000 [118] 88.50
48,001 and over [172] 129.50.
C. All trucks whose declared gross weight or whose gross vehicle weight is less than twenty-six thousand pounds, after five years of registration, calculated from the date when the vehicle was first registered in this or another state, shall be charged registration fees at eighty percent of the rate set out in Subsection B of this section.
D. All trucks with a gross vehicle weight of more than twenty-six thousand pounds and all truck tractors and road tractors used to tow freight trailers shall be registered on the basis of combination gross vehicle weight.
E. All trucks with a gross vehicle weight of twenty-six thousand pounds or less shall be registered on the basis of gross vehicle weight. A trailer, semitrailer or pole trailer towed by a truck of such gross vehicle weight shall be classified as a utility trailer for registration purposes unless otherwise provided by law.
F. All farm vehicles having a declared gross weight of more than six thousand pounds shall be charged registration fees of two-thirds of the rate of the respective fees provided in this section and shall be issued distinctive registration plates. "Farm vehicle" means a vehicle owned by a person whose principal occupation is farming or ranching and which vehicle is used principally in the transportation of farm and ranch products to market and farm and ranch supplies and livestock from the place of purchase to farms and ranches in this state; provided that the vehicle is not used for hire.
G. In addition to other registration fees imposed by this section, beginning July 1, 1994, there is imposed at the time of registration an annual tire recycling fee of one dollar fifty cents ($1.50) on each vehicle subject to a registration fee pursuant to this section, except for vehicles with a declared gross weight of greater than twenty-six thousand pounds upon which registration fees are imposed by Subsection B of this section.
H. [Three] Four percent of registration fees of trucks having from twenty-six thousand one pounds to forty-eight thousand pounds declared gross vehicle weight is to be transferred to the tire recycling fund pursuant to the provisions of Section 66-6-23 NMSA 1978.
I. [Three and seventy-five hundredths] Five percent of registration fees of trucks in excess of forty-eight thousand pounds declared gross vehicle weight is to be transferred to the tire recycling fund pursuant to the provisions of Section 66-6-23 NMSA 1978."
Section 5. Section 66-6-5 NMSA 1978 (being Laws 1978, Chapter 35, Section 340, as amended) is amended to read:
"66-6-5. BUS REGISTRATION FEES.--All buses shall pay the registration fees provided in Section 66-6-4 NMSA 1978, except for school buses and buses operated by religious or nonprofit charitable organizations for the express purpose of the organization for which the annual registration fee is [seven dollars ($7.00)] five dollars ($5.00) In addition to other registration fees imposed by this section, beginning July 1, 1994, there is imposed at the time of registration an annual tire recycling fee of fifty cents ($.50) per wheel that is in contact with the ground on each vehicle subject to a registration fee pursuant to this section."
Section 6. Section 66-6-8 NMSA 1978 (being Laws 1978, Chapter 35, Section 343, as amended) is amended to read:
"66-6-8. BUS REGISTRATION--AGRICULTURAL LABOR FEES.--
A. A bus that has a normal seating capacity of forty passengers or less and that is used exclusively for the transportation of agricultural laborers may be registered upon payment to the division of a fee of [thirty-three dollars ($33.00)] twenty-five dollars ($25.00).
B. In addition to the registration fee imposed by this section, there is imposed at the time of registration an annual tire recycling fee of fifty cents ($.50) per wheel that is in contact with the ground on each vehicle subject to a registration fee pursuant to this section.
C. Application for registration of a bus pursuant to this section shall be made in the form prescribed by the division and shall be accompanied by an affidavit that the bus will be used exclusively for the transportation of agricultural laborers. Upon registration, the bus is exempt from tariff-filing requirements of the public regulation commission."
Section 7. Section 66-6-9 NMSA 1978 (being Laws 1978, Chapter 35, Section 344, as amended) is amended to read:
"66-6-9. FEE FOR FERTILIZER TRAILERS.--In lieu of the registration fee provided for in Section 66-6-3 NMSA 1978, the division shall collect a registration fee of [seven dollars ($7.00)] five dollars ($5.00) for each trailer used on the highways of this state by any commercial fertilizer company solely for the delivery or distribution of liquid fertilizer to a farmer; provided the trailer has an empty weight not in excess of three thousand five hundred pounds."
Section 8. Section 66-6-10 NMSA 1978 (being Laws 1978, Chapter 35, Section 345, as amended) is amended to read:
"66-6-10. REGISTRATION FEES FOR MANUFACTURED HOMES AND TRAVEL TRAILERS--DIVISION TO NOTIFY COUNTY ASSESSOR OF MANUFACTURED HOME REGISTRATION.--
A. For the registration of each manufactured home, the division shall collect a fee of [seven dollars ($7.00)] five dollars ($5.00).
B. The division shall compile and transmit to each county assessor each year a list of the manufactured homes that are registered with the division showing the assessor's county as the principal location of the manufactured home. The listing shall include all data pertinent to and necessary for the county assessor to value the manufactured homes in accordance with valuation rules promulgated by the property tax division pursuant to Section 7-36-26 NMSA 1978. The listing required by this subsection shall be transmitted no later than thirty days following the close of the annual registration process and shall be supplemented no less often than every thirty days to provide information to the appropriate county assessors on registrations occurring throughout the year.
C. At the time a person registers a manufactured home and pays the fee required by this section, the person shall be notified in writing by the division that the information required by Subsection B of this section will be furnished to the county assessor of the county of the principal location of the manufactured home and that the manufactured home is subject to property taxation under the Property Tax Code."
Section 9. Section 66-6-12 NMSA 1978 (being Laws 1978, Chapter 35, Section 347, as amended) is amended to read:
"66-6-12. FEES FOR SCHOOL BUSES.--
A. Registration fees for school buses used solely for the purpose of transportation of school children and other school activities shall be [seven dollars ($7.00)] five dollars ($5.00) a year.
B. The application for registration of a school bus shall be accompanied by the certificate of the director of transportation of the public education department stating that the vehicle is used solely and exclusively as a school bus. A passenger car shall not be considered a school bus for the purposes of this section."
Section 10. Section 66-6-23.1 NMSA 1978 (being Laws 1999, Chapter 49, Section 8, as amended) is amended to read:
"66-6-23.1. FORMULAIC DISTRIBUTION.--
A. The balance from Section 66-6-23 NMSA 1978 shall be transferred or distributed by the state treasurer on or before the last day of the month next after its receipt, as follows:
(1) [seventy-four and sixty-five hundredths] sixty-six and five hundred forty-one thousandths percent shall be distributed to the state road fund;
(2) [seven and six-tenths] ten and thirty-two thousandths percent shall be transferred to each county in the proportion, determined by the department in accordance with Subsection B of this section, that the registration fees for vehicles in that county are to the total registration fees for vehicles in all counties;
(3) [seven and six-tenths] ten and thirty-two thousandths percent shall be transferred to the counties, with each county receiving an amount equal to the proportion, determined by the secretary of transportation in accordance with Subsection D of this section, that the mileage of public roads maintained by the county is to the total mileage of public roads maintained by all counties of the state. Amounts distributed to each county in accordance with this paragraph shall be credited to the respective county road fund and be used for the improvement and maintenance of the public roads in the county and to pay for the acquisition of rights of way and material pits. For this purpose, the board of county commissioners of each of the respective counties shall certify by April 1 of each year to the secretary of transportation the total mileage as of April 1 of that year; provided that in their report, the boards of county commissioners shall identify each of the public roads maintained by them by name, route and location. By agreement and in cooperation with the department of transportation, the boards of county commissioners of the various counties may use or designate any of the funds provided in this paragraph for a federal aid program;
(4) [four and six-hundredths] five and three hundred fifty-eight thousandths percent shall be allocated among the counties in the proportion, determined by the department in accordance with Subsection B of this section, that the registration fees for vehicles in that county are to the total registration fees for vehicles in all counties. The amount allocated to each county shall be transferred to the incorporated municipalities within the county in the proportion, determined by the department of finance and administration in accordance with Subsection C of this section, that the sum of net taxable value, as that term is defined in the Property Tax Code, plus the assessed value, as that term is used in the Oil and Gas Ad Valorem Production Tax Act and in the Oil and Gas Production Equipment Ad Valorem Tax Act, determined for the incorporated municipality is to the sum of net taxable value plus assessed value determined for all incorporated municipalities within the county. Amounts transferred to incorporated municipalities pursuant to the provisions of this paragraph shall be used for the construction, maintenance and repair of streets within the municipality and for payment of paving assessments against property owned by federal, county or municipal governments. In a county in which there are no incorporated municipalities, the amount allocated pursuant to this paragraph shall be transferred to the county government road fund and used in accordance with the provisions of Paragraph (3) of this subsection; and
(5) [six and nine-hundredths] eight and thirty-seven thousandths percent shall be allocated among the counties in the proportion, determined by the department of finance and administration in accordance with Subsection C of this section, that the registration fees for vehicles in that county are to the total registration fees for vehicles in all counties. The amount allocated to each county shall be transferred to the county and incorporated municipalities within the county in the proportion, determined by the department of finance and administration in accordance with Subsection B of this section, that the computed taxes due for the county and each incorporated municipality within the county bear to the total computed taxes due for the county and incorporated municipalities within the county. For the purposes of this paragraph, the term "computed taxes due" for a jurisdiction means the sum of the net taxable value, as that term is defined in the Property Tax Code, plus the assessed value, as that term is used in the Oil and Gas Ad Valorem Production Tax Act and in the Oil and Gas Production Equipment Ad Valorem Tax Act, for that jurisdiction multiplied by an average of the rates for residential and nonresidential property imposed for that jurisdiction pursuant to Subsection B of Section 7-37-7 NMSA 1978.
B. To carry out the provisions of this section, during the month of June of each year:
(1) the department shall determine and certify to the department of finance and administration the proportions that the department is required to determine pursuant to Subsection A of this section using information for the preceding calendar year on the number of vehicles registered in each county based on the address of the owner or place where the vehicle is principally located, the registration fees for the vehicles registered in each county, the total number of vehicles registered in the state and the total registration fees for all vehicles registered in the state; and
(2) the department of finance and administration shall determine the proportions that the department of finance and administration is required to determine pursuant to this subsection based upon the net taxable value, as that term is defined in the Property Tax Code, and the assessed value, as that term is used in the Oil and Gas Ad Valorem Production Tax Act and the Oil and Gas Production Equipment Ad Valorem Tax Act, for the preceding tax year and the tax rates imposed pursuant to Subsection B of Section 7-37-7 NMSA 1978 in the preceding September.
C. By June 30 of each year, the department of finance and administration shall determine the appropriate percentage of money to be transferred to each county and municipality for each purpose in accordance with Subsection A of this section based upon the proportions determined by or certified to the department of finance and administration. The percentages determined shall be used to compute the amounts to be transferred to the counties and municipalities during the succeeding fiscal year.
D. The board of county commissioners of each of the respective counties shall, by April 1 of every year, certify reports to the secretary of transportation of the total mileage of public roads maintained by each county as of April 1 of every year; provided that in their reports, the boards of county commissioners shall identify each of the public roads maintained by them by name, route and location. By July 1 of every year, the secretary of transportation shall verify the reports of the counties and revise, if necessary, the total mileage of public roads maintained by each county. The mileage verified by the secretary of transportation shall be the official mileage of public roads maintained by each county. Distribution of amounts to a county for road purposes shall be made in accordance with this section.
E. If a county has not made the required mileage certification pursuant to Section 67-3-28.3 NMSA 1978 by April 1 of any year, the secretary of transportation shall estimate the mileage maintained by those counties for the purpose of making distribution to all counties, and the amount calculated to be distributed each month to those counties not certifying mileage shall be reduced by one-third each month for that fiscal year, and that amount not distributed to those counties shall be distributed equally to all counties that have certified mileages."
Section 11. TEMPORARY PROVISION--EFFECTIVE DATE--BOND IMPAIRMENT--PROHIBITION FOR NEW BONDS.--
A. On the first day of the first calendar quarter beginning after the effective date of this act and on the first day of each calendar quarter thereafter until the lower fees provided for in this act are effective, the New Mexico finance authority shall, considering the existing balance of the state road fund, anticipated expenditures from the fund and anticipated revenue into the fund from all sources, including the fees and distributions provided for in this act, determine if the debt service on the outstanding state transportation project bonds can be fully paid. If the New Mexico finance authority finds that the bonds can be fully paid and that the outstanding bonds will not otherwise be impaired, it shall certify that fact to the secretary of finance and administration. The effective date of the provisions of Sections 1 through 10 of this act is the first day of the month following the month in which the certification takes place.
B. Notwithstanding any other provision of law, no additional state transportation project bonds or other evidence of indebtedness payable from the state road fund shall be issued until the certification takes place pursuant to Subsection A of this section.
Section 12. EMERGENCY.--It is necessary for the public peace, health and safety that this act take effect immediately.
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