Key points

• When you get a building permit from the county, it estimates the cost of labor and materials. The state now allows homeowners to change that estimate to get a bigger sales tax refund.
• If you decide to change the value of your permit, Boulder County will collect any additional permit fees and use tax.
• Residents of Unincorporated Boulder County can contact Kathy Gissel for help with Valuation Adjustment Requests. Residents of Louisville and Superior can find more information on their jurisdiction's websites.

Boulder County, Colo.- Homeowners who lost homes in the Marshall Fire can now get more money back from the state for sales tax on building materials. The Colorado Department of Revenue’s Sales Tax Refund for Rebuilding after a Declared Wildfire Disaster program lets homeowners who lost their homes in a qualified wildfire disaster get a refund on the state sales and use tax paid for construction and building materials used to rebuild their home.

The county is partnering with the state to support their program to provide refunds to Marshall Fire survivors for rebuilding efforts. For questions regarding the state’s program, please visit https://tax.colorado.gov/rebuilding-after-a-declared-wildfire-disaster-FAQs or call (303) 238-7378.

The valuation on a building permit issued by the county consists of 50% labor cost and 50% building and construction materials cost. For example, if the valuation on a building permit is $500,000, the estimated building and construction materials cost is $250,000. The state now allows homeowners to request an amendment to the estimated building and construction materials portion of their permit valuation.

Note: Boulder County will be collecting the difference between the original amount paid (Building Permit Fee, Plan Check Fee, Use Tax, Review and Technology Fees) and what would be due with the amended permit valuation.

For the state to process an amended DR 0993 form, property owners must first submit documentation to the county showing the updated estimated construction and building materials cost. Acceptable documentation includes:

• An updated building contract showing an estimated total amount that includes only eligible construction and building material costs or itemizes all costs for those who worked with a contractor to rebuild their home; or
• For those self-contracting their rebuild, copies of receipts and a spreadsheet listing each receipt and the estimated total cost of eligible construction and building materials.

Eligible costs to include on the amendment request include:

• Building and construction materials that are an integral and inseparable part of the structure, including finish materials such as paint, floor coverings, tile, cabinets and counter tops
• Building and construction materials to replace other structures in place on the property prior to the Marshall Fire, such as a deck, carport, detached garage, or accessory dwelling unit

For homeowners who have already submitted a DR 0993 form to the state, county staff will review the amendment requests and provide a letter for homeowners to submit to the state.

For homeowners who have not yet submitted a DR 0993 form to the state, county staff will include the amendment requests when processing your DR 0992 form and provide homeowners with documentation to submit to the Colorado Department of Revenue to process. Questions regarding the state’s processing of this form may be directed to: DOR_localgovsupport@state.co.us or (303) 238-7378.

• Residents in Unincorporated Boulder County wishing to submit a Valuation Adjustment Request, please contact Kathy Gissel at kgissel@bouldercounty.gov.
• Residents in Louisville should visit Marshall Fire Permit Valuation Refund | City of Louisville, CO (louisvilleco.gov) for more information.
• Residents in Superior should visit Tax and Fee Reimbursements | Town of Superior, Colorado (superiorcolorado.gov) for more information.