September 22, 2023
Colorado Department of Revenue launches state sales tax refund for rebuilding after a declared wildfire disaster
The Sales Use Tax Exemption Wildfire Disaster Construction Act (HB23-1240) created a refundable exemption for the state sales and use 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 email@example.com.
Residents in Superior should contact Superior staff at firstname.lastname@example.org.
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.