Key Points

• Deadline to apply for Boulder County Use Tax Rebate is Jan. 31. Property owners can submit their online application prior to Jan. 31, even if they don't have all the necessary documents to process.
• Deadline for existing applications to submit permit documentation is Feb. 28
• To receive this information in another language, call 720-597-0929

Boulder County, Colo. - All property owners who lost a home in the Marshall Fire and are rebuilding on their affected property are encouraged to take advantage of the use tax rebate. Property owners with an approved permit or a permit in process must apply for the use tax rebate by Jan. 31, 2025. Similar to other application closures, property owners can submit their online application prior to the application deadline even if they do not have all the necessary documents to process yet. Applicants must submit their permit documentation to Impact Development Fund (IDF) by Feb. 28, 2025, to receive the rebate.

Since inception, the Boulder County Use Tax Rebate has awarded over $1.91 million to 563 homes destroyed by the Marshall Fire. The rebate is 100% of county use tax paid at the time the permit was issued with a maximum cap of $3,500 for permits issued in 2022 and a maximum cap of $4,200 for permits issued in 2023-25. The increase in 2023-25 was to take into account the increase in use tax resulting from the voter-approved ballot measures.

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.

To claim the rebate, property owners must have an approved building permit for Marshall Fire by Jan. 31, 2025.

To submit for the rebate, visit the IDF Disaster Recovery Application portal.

This eligibility extension only applies to the Boulder County Use Tax program for the county’s use tax on residential properties, including those filing for additional funds after completing a property valuation adjustment. The county is aware that both the City of Louisville and the Town of Superior have their own use tax relief to impacted property owners in those communities.