The Sales Use Tax Exemption Wildfire Disaster Construction Act (HB23-1240) creates a refundable exemption for the 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 January 1, 2020, and December 31, 2022. Those who have destroyed or damaged homes related to the Marshall Fire may be eligible for this refund. 

More information on this program is available at tax.colorado.gov.

To claim a refund, follow these steps:

1. A qualified homeowner may fill out and sign the Application for Wildfire Rebuild Exemption Certificate (Form DR 0992) and must email the completed form to Building@LouisvilleCO.gov. *Update October 12, 2023: the State is now allowing you to submit just the last four digits of your social security number.

2. The City will then verify the information on form DR 0992, and if qualifications are met, the City will email back the Wildfire Rebuild Exemption Certificate (DR 0993) along with a copy of your building permit and instructions on how to submit the claim.

3. Once you receive the DR 0993 from the City you must complete the form per the instructions and send the completed form to the State along with your building permit and other documentation if necessary. The claim for refund in section 6 of DR 0993 must be filed no later than June 30, 2028.

For more information, please call 303-335-4592 or email Building@LouisvilleCO.gov.

Marshall Fire Permit Valuation Adjustment 

The City of Louisville and the State of Colorado now allow adjustments to permit valuations for estimated construction material costs. If you believe that the estimated valuation of your rebuild and construction materials are higher than the original amount listed on your permit, please fill out the form and follow the instructions provided. The City will then contact you with next steps. Additional City permit fees and City and County taxes may be due. 

Permit Valuation Adjustment Form