The City has extended its use tax exemption program for impacted properties to any accessory or other structure that requires a city-issued permit as part of the rebuild.  Common accessory structures that will qualify include fences, storage sheds, retaining walls and solar panels.  This city use tax exemption is specifically for original owners that are rebuilding and that were underinsured.  If you have already received a building permit for any of the eligible accessory structures you can apply for a refund.  If you are applying for a new building permit for any of the eligible structures you will qualify for a credit when paying the building permit fees.  For each application type, you will need to certify that you were the owner of the property that is being rebuilt on December 30, 2021 and that you do not have full insurance coverage to rebuild the residence.  

Effective Date: September 10, 2024.

Deadline to apply: December 31, 2028. 

Who is Eligible?

• The original owner of a Louisville residence on December 30, 2021 and still the current resident of the property associated with the permit.
• The building permit application has been filed by a person who, on December 30, 2021, was the owner of record of property in any jurisdiction on which a residence was damaged or destroyed by the Marshall Fire.
• City's residents affected by the Marshall Fire have learned they may be underinsured

What is eligible for exemption and/or refund?

• For building permits issued for repair and reconstruction of: walls, fences, solar panels, and accessory structures

 Process for a NEW permit exemption - 

1. You must have already applied for permit in order to complete this form
2. Fill out the following form and the City will apply the refund for the use tax listed on your invoice 

 Process for refund if a permit has already been issued

1. If you have already been issued a permit, you will be eligible for a refund.
2. Fill out the following form and the City will process your refund.
3. Once the City has processed your form, you will receive a check for the use tax listed on your invoice