Marshall Fire Financial Help

Use Tax Rebate Application Form

Who qualifies?
Everyone who lost a home in either the Marshall or Cal-Wood Fires and is rebuilding on their affected property qualifies for the county’s Use Tax Rebate. This program is designed to support victims of a total loss due to a federally declared disaster. Residents must have owned the home at the time of the disaster and are still the owners during the rebuild for the same property. Purchasers of lots are not eligible, even if the purchaser was impacted by the fire.

What is Use Tax?
Use tax is charged for construction and tallied and paid when the building permit is issued. It is based on the projected valuation of the project as submitted by the builder.

How much is the rebate?
The rebate is 100% of county use tax paid at the time the permit was issued with a maximum cap of $3,500 for permit’s issued in 2022 and a maximum cap of $4,200 for permit’s issued in 2023-25. This increase in 2023-25 is taking into account the increase in use tax resulting from November’s voter-approved ballot measures.

What is the deadline to apply for the rebate?
To claim the rebate, property owners must have approved building permits within three years of the fires:

• Permit deadline for Cal-Wood Fire – Oct. 31, 2023
• The deadline to apply was Jan. 31, 2025

Why can’t the county just waive the use tax?
Due to the structure of the county’s finances and bonds that have been issued, the use tax cannot be waived by the county, which means the rebate will be funded through an estimated $3.85 million from the county’s general fund revenues.

Is the rebate also for Louisville and Superior use tax?
No. This program applies only to the county’s use tax on residential properties. The county is aware that both the City of Louisville and the Town of Superior have or may determine to offer their own use tax relief to impacted property owners in those communities.
Louisville Marshall Fire Use Tax Credit Program
Superior Permit Fees and Tax Rebates

For inquiries regarding the application process and eligibility, connect with a representative by calling or texting 970-744-4835, (calling hours: Monday through Friday 8 a.m. to 5 p.m.) or emailing usetaxrebate@impactdf.org.

The Sales Use Tax Exemption Wildfire Disaster Construction Act (HB23-1240) created a refundable exemption for the state sales tax paid for construction and building materials used directly in rebuilding or repairing a qualified homeowner’s qualified residential structure due to a declared wildfire disaster between Jan. 1, 2020 and Dec. 31, 2022. The state has released Form DR 0992: Application for Wildfire Rebuild Exemption Certificate and updated their FAQ page regarding this refund.

To qualify for the refund, you must meet the following criteria:

• You owned a home when it was destroyed or damaged in a declared wildfire disaster in 2020, 2021 or 2022;
• You are rebuilding or repairing that home, or you have hired a contractor to rebuild or repair that home; and
• The replacement/repair costs exceed your homeowner’s insurance coverage under any policy associated with the home.

For residents of unincorporated Boulder County with a home damaged or destroyed by the Marshall (2021), Calwood (2020), or Lefthand (2020) Fires, homeowners can submit Form DR 0992 to Community Planning and Permitting after receiving their building permit to receive a Wildfire Rebuild Exemption Certificate. For questions regarding this process, please contact Kathy Gissel, Permit & License Operations Manager, at kgissel@bouldercounty.gov.

Since launching the program, the Department of Revenue has provided clarity on the following items:

• The Department of Revenue State Sales Tax Refund for Rebuilding after a Declared Wildfire Disaster processing time is approximately 6 weeks from receipt to check issuance. This time can vary if DOR receives a large influx at one time, but statutorily, these refunds are processed prior to other types of refunds.
• Refunds will only be issued by a paper check mailed to the mailing address listed under “Homeowner Information” on the DR 0993 form submitted to DOR.
• For different ownership structures, the tax ID number may be used in place of the SSN. The property still needs to be for residential use.
• The refund is 4% of the cost amount used by the local government to collect estimated use tax in connection with the issuance of a building permit – refund amounts will not be updated based on actual material costs of the property. Property owners can submit DR 0992 to the permitting jurisdiction to receive DR 0993 for submission to DOR immediately after receiving a building permit.

Residents in Superior should contact Superior staff at marshallfire@superiorcolorado.gov or visit the Town of Superior Tax and Fee Reimbursements webpage.

Residents in Louisville should contact the Louisville Planning & Building Safety Department at building@louisvilleco.gov or visit the City of Louisville Wildfire Rebuild Tax Exemption page.

Once a permit and exemption certificate are obtained, homeowners can submit a Wildfire Refund Claim to the Colorado Department of Revenue using their Revenue Online account or by mailing the Wildfire Rebuild Exemption Certificate and building permit to:

Colorado Department of Revenue, Business Tax Accounting
PO Box 17087
Denver, CO 80217-0087.

Wildfire Refund Claims must be submitted to the Colorado Department of Revenue by June 30, 2028.

View a list of rebates, discounts, and incentives for households rebuilding after the Marshall Fire.

Special tax law provisions may help taxpayers and businesses recover financially from the impact of a disaster, especially when the federal government declares their location to be a major disaster area. Depending on the circumstances, the IRS may grant additional time to file returns and pay taxes. Both individuals and businesses in a federally declared disaster area can get a faster refund by claiming losses related to the disaster on the tax return for the previous year, usually by filing an amended return.

For more information from the IRS regarding assistance during a disaster, please visit IRS Disaster Assistance and Emergency Relief for Individuals and Businesses.