{
  "dataset": "Colorado specific ownership tax schedule",
  "description": "Colorado's statutory specific ownership tax rate by year of service, for passenger (Class C) vehicles. Taxable value is 85% of the original MSRP; the tax is never less than the $3 minimum.",
  "publisher": "Colorado Porch",
  "url": "https://coloradoporch.com/data/v1/vehicle-ownership-tax.json",
  "source": {
    "label": "C.R.S. 42-3-107 (Colorado specific ownership tax)",
    "href": "https://leg.colorado.gov/"
  },
  "vintage": "C.R.S. 42-3-107",
  "lastUpdated": "2026-07-10",
  "license": "CC BY 4.0",
  "attribution": "Data: Colorado Porch (coloradoporch.com) — CC BY 4.0",
  "attributionUrl": "https://coloradoporch.com/?utm_source=dataset&utm_medium=citation&utm_campaign=vehicle-ownership-tax",
  "citeAs": "Colorado Porch, \"Colorado specific ownership tax schedule\" (C.R.S. 42-3-107). https://coloradoporch.com/data/v1/vehicle-ownership-tax.json",
  "fields": [
    {
      "name": "serviceYear",
      "type": "string",
      "description": "Year-of-service bucket (y1..y10plus)."
    },
    {
      "name": "label",
      "type": "string",
      "description": "Human-readable rate + year."
    },
    {
      "name": "ratePercent",
      "type": "number",
      "description": "Percent of taxable value (0 for year 10+, which is the flat minimum)."
    },
    {
      "name": "flatFeeUsd",
      "type": "number",
      "description": "Flat fee in dollars for year 10+ (null otherwise)."
    }
  ],
  "rowCount": 6,
  "data": [
    {
      "serviceYear": "y1",
      "label": "2.10% · 1st year",
      "ratePercent": 2.1,
      "flatFeeUsd": null
    },
    {
      "serviceYear": "y2",
      "label": "1.50% · 2nd year",
      "ratePercent": 1.5,
      "flatFeeUsd": null
    },
    {
      "serviceYear": "y3",
      "label": "1.20% · 3rd year",
      "ratePercent": 1.2,
      "flatFeeUsd": null
    },
    {
      "serviceYear": "y4",
      "label": "0.90% · 4th year",
      "ratePercent": 0.9,
      "flatFeeUsd": null
    },
    {
      "serviceYear": "y5to9",
      "label": "0.45% · 5th–9th year",
      "ratePercent": 0.45,
      "flatFeeUsd": null
    },
    {
      "serviceYear": "y10plus",
      "label": "$3 flat · 10th year or older",
      "ratePercent": 0,
      "flatFeeUsd": 3
    }
  ]
}