The City offers a use tax credit for homeowners that suffered smoke or ash damage to their home from the Marshall Fire. Use tax is collected on construction materials at the time of building permit issuance.  See the Construction Use Tax Rebuilding FAQ sheet and the FAQ below for more information on the program. 

• Who is eligible?

  • The program is available to those repairing a home that sustained smoke, heat, water ash or other damage as a result of the Marshall Fire. If you would like to confirm eligibility, please contact the Building Division.

  • The homeowner requesting the use tax credit must be the owner on record of the home on December 30, 2021.

  • Permits for accessory structures and fences do not qualify for this refund. 

• How do I receive the credit? 

  • If your permit has been issued and you apply for the credit after the fact, you will receive a check in the mail at the address listed in the form. Please note it can take between 3-4 weeks to receive your check. 

  • If your permit has not been issued, the credit will be applied to your permit invoice. 

• What do I need to do to receive the credit?

  • Complete the form below to request the use tax credit.