Road Safety Surcharge

Effective on or after July 1, 2009

Applied to the registration of any vehicle for which a registration fee must be paid. Is not collected on Rental or Horseless Carriage.

Collector vehicles are collected for one year only.

Bridge Safety Surcharge

Effective on or after July 1, 2009

Applied to the registration of any vehicle for which a registration fee must be paid. Is not collected on Rental or Horseless Carriage.

Collector vehicles are collected for one year only.

Late Fee Overview

Motor Vehicles

Late Fees for Motor Vehicles are $25.00 for each month or portion of a month following the expiration of the registration period not to exceed $100.00.

Trailers and Vehicles Without Motive Power

Late Fees for that weighs sixteen thousand pounds or less or a camper trailer or a multipurpose trailer regardless of its weight, that is not registered when

required by law shall be ten dollars and are not eligible for waiver except:

• Commercial Vehicle Trailers idled for a full registration period shall not be imposed a late fee.

Exemptions

(See 1 CCR 204-10 Rule 44. Late Fee Exemption, Reduction, or Waiver for more information)

Available exemptions for vehicle late fees are:

• Colorado vehicle owner on Active Military Duty out of state, (orders required)

• Commercial Business that has idled the vehicle for a complete registration cycle.

• Stolen Vehicles

The available exemptions for motor vehicle late fees accrued are:

• Act of God.

• Furlough.

• Information Technology Failure.

• Medical Hardship.

• Office Closure.

• Weather Related Delay.

• Department Determined Case Only.

• Rebuilt Record.

Registration Fees

Registration fees are based on the empty weight and type of vehicle.

Exception: Registration fees for Gross Vehicle Weight (GVW) trucks and truck-tractors are based on gross vehicle weight (empty weight + heaviest load that will be hauled) of the vehicle or combination of vehicles.

Passenger vehicles are based on the weight published by the manufacturer. Disputes over this established weight factor may be resolved by requesting a certified weight slip C.R.S.42-3-304 (2).

Trucks weighing between 4,501 and 10,000 pounds and are being registered for the first time in Colorado, must be accompanied by one of the following documents to certify the weight C.R.S. 42-3-304 (17)(a):

• Manufacturer’s Statement of Origin (MSO).

• Valid registration or title which specifies the weight.

• A certified weight slip.

Criteria Used to Calculate Fees

The type of vehicle, model year and the weight must first be determined. Fees are charged beginning the month following the month of application for a full 12-month period.

All vehicles required to comply with the Colorado AIR program must have an additional $2.20 added to the registration fee (See Air Program/ Diesel Opacity Program) C.R.S. 42-3-304 (18)(a)(b).

All Diesel fueled vehicles registering within the AIR program areas will be charged an additional $10.00 fee (See Air Program/ Diesel Opacity Program) C.R.S. 42-3-304 (20).

Additional fees are charged for the age of the vehicle. C.R.S. 42-3-305(2)(b)(I)(A)(B) (C), C.R.S. 42-3-306(2)(II)(A)(B)(C), C.R.S. 42-3-304(9)(a)(b)(c), C.R.S. 42-3-304(10) (a)(I)(II)(III).

• Less than 7 years: $12.00

• 7 – 10 years: $10.00

• over 10 years: $ 7.00

Add $1.00 for P.O.S.T. (Peace Officers Standards & Training) C.R.S. 42-3-304 (24) to Class A, B, and C vehicles.

Add $2.00 for Emergency Medical Services C.R.S. 42-3-304 (21).

Add $0.50 for Motorist Insurance Identification fee C.R.S. 42-3-304 (1)(a)

Credit

Registration fees may be credited only when a transfer or reissue of a plate to the same owner is completed.

Whenever the owner of a motor vehicle registered under this article transfers or assigns the owner’s title or interest, the registration of such vehicle shall expire, and such owner shall remove the number plates. The owner, upon applying for registration in such owner’s name during the same registration period of another motor vehicle, may receive credit upon the fees due for such new registration for such portion of the fees paid for the cancelled registration as the department may determine to be proper and proportionate to the unexpired part of the original term of registration. A transfer fee of one dollar shall be paid in all cases C.R.S. 42-3-115(1).

Exemptions C.R.S. 42-3-104

Registration fees are exempted when one of the following criteria is met:

• When the vehicle is not required to be registered.

• No-fee exempt military plates C.R.S. 42-3-213.

• When the vehicle is owned or leased and operated by a town, city, county or State of Colorado.

• Agency has been classified as a “political subdivision”.

Refund of Registration Fees

Refunds are issued at the discretion of each County Clerk and Recorder.

The Colorado Motor Vehicle Statutes and the Motor Vehicle Division do not establish refund procedures.

The following guidelines are offered:

Specific Ownership Tax

Specific Ownership Tax Definition C.R.S 42-3-101, C.R.S 42-3-106 (4)

Specific ownership tax is based on the vehicle year of manufacture and the taxable value of the vehicle. These values DO NOT change during the life of the vehicle.

Specific ownership tax is equivalent to personal property tax. The tax is assessed for the time period which an individual owns the vehicle. Vehicles do not need to be driven in order to be assessed this tax.

Specific ownership tax is always collected for 12 months based on the month following the month of application through the current month the following year.

Exemptions C.R.S 42-3-104 (4-11)

• The following are exempt payment of specific ownership taxes:

• All vehicles which are not required to be registered:

• Fire fighting vehicles

  • • Police ambulances and patrol wagons

    • Implements of husbandry

    • Out of state student

• Nonresident employed in Colorado

• Vehicles which are owned and operated (including leased vehicles) by the State of Colorado or by a town, city or county C.R.S 42-3-104(4).

• Military personnel, individually or jointly with a dependent, who claim out of state residency shall register their vehicle(s) in Colorado and be exempt the specific ownership tax. To exempt military personnel vehicles from specific ownership tax – C.R.S 42-3-104(9)(a) - the owner must complete DR 2667 Affidavit of Non-Residence and Military Service Exemption from Specific Ownership Tax and comply with the following:

  • • I am not a legal resident of the State of Colorado.

    • I am a member of the Armed Forces of the United States, serving under orders in Colorado or I am the spouse of a Servicemember serving under orders in Colorado.

    • I am a named owner on the vehicle for which the exemption is being claimed.

    • This vehicle will not be used in any trade or business in the State of Colorado. Should this vehicle be used as part of a business, the vehicle will be subject to full payment of all taxes due.

• Canadian Military are not issued leave and earning statements. Canadian Military should complete a DR 2444 Statement of Fact, detailing items usually found on the leave and earnings statement.

• Vehicles owned by churches or religious institutions or charitable organizations. Such vehicles shall be exempt provided the vehicle is used solely and exclusively for religious or charitable work. A good rule of thumb is to request a tax-exempt number. If they do not qualify for a sales tax exemption account, they do not qualify for specific ownership tax exemption. Specific ownership tax is in lieu of personal property tax, as such, if an organization is exempt ad valorem tax, they would also be exempt ownership tax.

• Indian Tribes are exempt sale, use and specific ownership taxes. These are exempt even if the transaction and delivery is not completed on the reservation.

Refund of Specific Ownership Taxes

The Colorado Motor Vehicle Statutes and the Division of Motor Vehicles DO NOT establish refund procedures.

Refunds are issued at the discretion of each County Clerk and Recorder. When refunds are granted, they should only be for the total amount which was paid.

Partial year refunds are not acceptable.

The following guidelines are offered:

Criteria Used to Determine Specific Ownership Tax C.R.S 42-3-109

Calculation of specific ownership tax is based on the taxable value, vehicle type (tax class), year of service and month of application:

Taxable value C.R.S 42-3-107

• Taxable value is based on a percentage of the Manufacturers Suggested Retail Price (MSRP). This DOES NOT CHANGE during the life of the vehicle.

• Exclusions from MSRP in tax classes A, B, C and D are:

• Excise Tax

  • • Transportation and shipping costs

    • Preparation and delivery charges

• Specific vehicle type C.R.S 42-3-106(2)

Each type of vehicle is classified into a tax class for the purpose of fee calculation.

• Year of service of the vehicle C.R.S 42-3-106 (4)

  • • Based on the current calendar year versus the year of manufacturer of the vehicle (designated by the manufacturer).

EXAMPLE:   Current year: 2005

Vehicle year:   2001

Year of service:      5th year

The manufacture year of the vehicle must be counted as the FIRST year when establishing the year of service.

• Month of application

  • • Calculation of the fees begins the month following month of application and will be figured for a full 12 months of service. The month of purchase is free.

EXCEPTION: Newly purchased vehicles which are required by statute to expire in December will be charged for the remaining months in the calendar year.

This may not equal 12 months.

Prior Specific Ownership Taxes

Prior year specific ownership taxes are collected when one of the following situations occur:

• Month of purchase and month of application are not the same

EXAMPLE: Purchase month: February

Application month: April

• Prior year specific ownership taxes are collected from the month following month of purchase through month of application (March and April).

• Current specific ownership taxes are collected from month following month of application through the next 12 months (May through April).

Registration is being renewed past the expiration month and the 1-month grace period

EXAMPLE: Month of expiration: January

   Month of renewal:   May

Prior specific ownership taxes are collected from month following month of expiration through month of renewal application (February through May).

Current specific ownership taxes are collected from month following month of renewal application through the next 12 months (June through May) C.R.S 42-3-109.

This process will change the month of expiration for the registration (new expiration month will be May).

Credit C.R.S 42-3-107(25)

Credit is allowed only when the registration for which the credit is being calculated has a common owner (same owner/lessee) with the registration that the credit will be applied to. (See exception below)

Credit is established by deducting the number of months which were used from the total paid.

• Specific Ownership tax may be credited to a newly purchased vehicle when the previously owned vehicle has a current registration.

• Credit may be given from the date of transfer of the license plate. When proof of sale of the previous vehicle can be supported, establishment of credit may be made using the date of sale.

• Credit may be given only when the amount of Specific Ownership tax credit exceeds $10.00. The entire amount of the credit will apply to the new vehicle.

Should the amount of credit exceed the amount due on the new vehicle, the total due will be zero. Refunds should not be considered in this situation.

Credit may be applied to both prior and current specific ownership tax due.

• The re-issuance of one plate to another vehicle, owned by the same individual may receive credit without the sale of the original vehicle.

• EXAMPLE: Own vehicle A and purchase vehicle B. Give credit to vehicle B. Full fees will be due on vehicle A, if re-registered.

Exception:

• Specific Ownership tax credit may be assigned to the new owner of a vehicle by the previous owner. The following documentation must be submitted to the county before this credit can be applied to the applicable fees by the new owner C.R.S 42-3-107(25).

• A Statement of Fact, assigning the credit to the new owner must be signed by each of the previous owners.

• Both copies of the previous owner’s registration; this may be a Xerox copy when the original registration document is not available, as long as it is accompanied by a Statement of Fact stating that the original is not available.

Tax Class A C.R.S 42-3-106(2)(A)

Vehicles:

• Apportioned vehicles (International Registration Proration IRP).

Taxable Value:

• • 75% of MSRP if 16,000 lbs., or less, or actual purchase price if over 16,000 lbs. (excluding the excise tax on the first retail sale of a heavy truck, trailer, or tractor).

Specific Ownership Tax Schedule C.R.S 42-3-107(2):

• Truck, laden or unladen, truck tractor or semi-trailer. Registered through International Registration Proration (IRP).

For Class A Category 7 Fleet Vehicles:

• 50% of MSRP if 16,000 lbs. or less, declared empty vehicle weight, or 50% of actual purchase price if over 16,000 lbs., declared empty vehicle weight

C.R.S. 39-22-516.8

•  “Category 7” means an original equipment manufacturer electric truck and plug-in hybrid electric truck.

•  “Electric truck” or “plug-in hybrid electric truck” means a truck that:

  • Has a gross vehicle weight rating that exceeds eight thousand five hundred pounds;

  • Has a maximum speed capability of at least fifty-five miles per hour; and

  • Is propelled to a significant extent by:

    • An electric motor that draws electricity from a battery that has a capacity of not less than four kilowatt hours and is capable of being recharged from an external source of electricity; or

    • Power derived from one or more cells which convert chemical energy directly into electricity by combining oxygen with hydrogen fuel which is stored on board the vehicle in any form and may or may not require reformation prior to use.

Tax Class B C.R.S 42-3-106(2)(B)

Vehicles:

• All trucks (Examples: Farm Truck, GVW, Light Truck, Recreational Truck).

• Truck tractors (Examples: Farm Truck-Tractor, TVW).

• Utility trailers (2,001 lbs. or more).

• Semi-trailers.

Taxable Value:

• 75% of MSRP if 16,000 lbs., or less, or actual purchase price if over 16,000 lbs. (excluding the excise tax on the first retail sale of a heavy truck, trailer, or tractor).

Specific Ownership Tax Schedule C.R.S 42-3-107(8):

YEAR OF SERVICE RATE OF TAX

1st Year 2.10% of taxable value

2nd Year 1.50% of taxable value

3rd Year 1.20% of taxable value

4th Year .90% of taxable value

5th, 6th, 7th, 8th & 9th Years 45% of taxable value or $10.00, whichever is greater.

10th and each later year $3.00

Tax and minimum subject to monthly reduction for part year specific ownership, but no less than $1.50.

For Class B Category 7 Fleet Vehicles:

• 50% of MSRP if 16,000 lbs. or less, declared empty vehicle weight, or 50% of actual purchase price if over 16,000 lbs., declared empty vehicle weight

C.R.S. 39-22-516.8

•  “Category 7” means an original equipment manufacturer electric truck and plug-in hybrid electric truck.

•  “Electric truck” or “plug-in hybrid electric truck” means a truck that:

  • Has a gross vehicle weight rating that exceeds eight thousand five hundred pounds;

  • Has a maximum speed capability of at least fifty-five miles per hour; and

  • Is propelled to a significant extent by:

    • An electric motor that draws electricity from a battery that has a capacity of not less than four kilowatt hours and is capable of being recharged from an external source of electricity; or

    • Power derived from one or more cells which convert chemical energy directly into electricity by combining oxygen with hydrogen fuel which is stored on board the vehicle in any form and may or may not require reformation prior to use.

Tax Class C C.R.S 42-3-106(2)(C)

Vehicles:

• All motor vehicles not included in Tax Class A and B (Examples: Bus, Motorcycles, Motor Home, Passenger Rental).

Taxable Value:

• 85% of MSRP

Specific Ownership Tax Schedule C.R.S 42-3-107(10):

YEAR OF SERVICE RATE OF TAX

1st Year 2.10% of taxable value

2nd Year 1.50% of taxable value

3rd Year 1.20% of taxable value

4th Year .90% of taxable value

5th, 6th, 7th, 8th & 9th Years .45% of taxable value

10th and each later year $3.00

$3.00 minimum on all years for full year Specific Ownership. Tax and minimum subject to monthly reduction for part year Specific Ownership, but no less than $1.50.

Tax Class D C.R.S 42-3-106(2)(D)

Vehicles:

• Utility trailers (2,000 lbs. or less).

• All camper trailers.

• All trailer coaches.

• All multi-purpose trailers.

Taxable Value:

• 85% of MSRP.

Specific Ownership Tax Schedule C.R.S 42-3-107(13):

YEAR OF SERVICE RATE OF TAX

1st Year   2.10% of taxable value

2nd Year   1.50% of taxable value

3rd Year   1.20% of taxable value

4th Year .90% of taxable value

5th, 6th, 7th, 8th & 9th Years .45% of taxable value

10th and each later year .45% of taxable value or $3.00,

   whichever is greater

Tax minimum no less than $3.00.

Tax Class F C.R.S 42-3-106(2)(E)

Vehicles:

• All items of mobile machinery and self-propelled construction equipment.

Taxable Value:

• 85% of MSRP.

• For Tax Class F vehicles which were acquired before January 1, 1997, the percentage of the MSRP will be 100%. This includes any equipment mounted on or attached to such vehicle subsequent to its manufacture.

• When the MSRP is not provided by the dealer it may be obtained from:

  • • Kelley Blue Book (suggested list price), Taxable Value program; The State of Colorado mobile Equipment Manual (known as the AH538), put out by the Colorado Division of Property Taxation) , or Dealer invoice(s).

Specific Ownership Tax Schedule C.R.S 42-3-107(15)(e):

YEAR OF SERVICE RATE OF TAX

1st Year 2.10% of taxable value

2nd Year 1.50% of taxable value

3rd Year 1.25% of taxable value

4th Year 1.00% of taxable value

5th Year .75% of taxable value.

6th and each later year .50% of taxable value, but not less than $5.00

Tax minimum no less than $1.50.