State lawmakers earlier this year eliminated the value-based property tax on boats and a variety of recreational vehicles in favor of a simpler age-based fee. The new fee system was implemented for Utah cars and trucks in 1998, a move that eventually garnered wide support because it simplified registration and capped registration fees. Though some vehicle owners saw their registration costs increase, most paid less.

The cost of registering a motor home, meanwhile, will continue to be based on fair market value. But the tax rate will be reduced from 1.5 percent to 1.25 percent. That would equate to a $250 tax cut for a $100,000 motor home.

A further cut, to 1 percent, is scheduled to take effect in 2008.

The reduced fees are part of a package of seven new state laws that take effect Sunday.

Sen. Curt Bramble, R-Provo, who authored the bill creating the new fee system for boats and recreational vehicles, says lawmakers spent three years splicing together the details. But the concept always had wide backing.

"Now that the [car and truck registration] system has been in place for seven years, nobody wants to go back to the old system," Bramble said Friday. ''The counties like it, the assessors like it, the auto dealers like it. All the trade groups and user groups and government officials came together and said 'we want to do this.' ''

Like auto and truck registrations, Bramble says the new fee program for boats and RVs is revenue-neutral, with any reduction in fees made up by the fact that registration money is now due at the time of purchase, regardless of when the purchase is made. Previously, payment was often not due until the following year.

Bramble says the reduction in the motor home tax - sponsored by Ogden Democratic Rep. LaWanna Shurtliff - was done for one simple reason: the state was losing motor home tax revenue to surrounding states that offered lower rates. Owners claimed they were being gouged by Utah's current tax structure.

New registration fees

Type 0-3 Years 3-6 Years 6-over

Street Motorcycles $95 $70 $50

Snowmobiles,

ATVs, dirt bikes $45 $35 $30

Travel Trailers

(19-23 feet) $275 $220 $175

Campers,

tent trailers $70 $50 $35

Boats (27-31 feet) $700 $500 $350

Personal watercraft $55 $45 $35