
Homeowners who lost their homes in the Marshall or Cal-Wood fires and were rebuilt on the impacted property are eligible for a use tax credit from Boulder County.
The reimbursement covers the entire amount of county use tax paid at the time the permit was issued. The maximum reimbursement for those who submitted their applications in 2022 is $3,500, while the maximum rebate for those who submitted their applications in 2023-2024 is $4,200. The various amounts account for the usage tax increase.
Boulder County Tax Credit
The Commissioners and county staff continue to contact and meet with fire survivors on a weekly basis, and the program was developed to provide financial assistance as well as clarity for these community members as they plan to rebuild.
Everyone who lost a home in the Marshall or Cal-Wood Fires and is rebuilding on the damaged property is eligible for the county’s use tax credit. According to the county, the rebate will pay all or most of the county’s use tax for the vast majority of impacted residents. Property owners must seek building permits within three years of the fires to be eligible for the refund. (by December 31, 2024, for Marshall Fire-impacted properties, and October 31, 2023, for Cal-Wood Fire-impacted properties.)
The rebate program is just one component of the assistance that the county is continuing to provide residents as the community heals and rebuilds, including the more than $40 million that the county has expended or administered in support of residents impacted by the Marshall Fire.
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Residential Properties

Construction use tax is levied and collected after the building permit is obtained. It is calculated using the builder’s predicted valuation of the project.
The county cannot waive the use tax due to the structure of its finances and the bonds that have been issued, thus the rebate will be financed by an estimated $3.85 million from the county’s general fund income.
The scheme solely applies to the county’s residential use tax. The county is aware that the City of Louisville and the Town of Superior have either decided or may decide to grant use tax relief to impacted property owners in their respective towns.
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