ALERT: The expiration date for this rebate has been extended to March 31, 2025.

The Town is rebating 47% of plan check/building permit fees and the Town’s portion of use tax to residents whose homes must be rebuilt as a way to support the underinsured in our community and the many challenges to rebuilding homes lost to the fire.  Repairs to in-tact homes are not included. 

The Town defines a residential property as destroyed due to the Marshall Fire as follows: If more than 25% of the roof has been compromised, and two or more exterior bearing walls have been compromised, or over 50% of the habitable space has been rendered uninhabitable due to fire-related damage, the structure is considered to be destroyed.

Building permit rebates are based on the valuation of the permit (just like the building permit review fee is based on permit valuation). This valuation is provided by the applicant/builder and verified to be reasonable in terms of construction and labor costs by Superior’s Building Department. Building permit valuation often differs from sales prices or assessed property values.

• Permit Fee and Rebate Calculator for Marshall Fire Rebuilds for Home Valuation from $50,000.01 to $100,000.00 (Excel spreadsheet)
• Permit Fee and Rebate Calculator for Marshall Fire Rebuilds for Home Valuation up to $500,000.00 (Excel spreadsheet)
• Permit Fee and Rebate Calculator for Marshall Fire Rebuilds for Home Valuation of $500,000.01 to $1,000,000.00 (Excel spreadsheet)
• Permit Fee and Rebate Calculator for Marshall Fire Rebuilds for Home Valuation of $1,000,000.01 and up (Excel spreadsheet)

For more information about additional rebates, discounts, and incentives for households rebuilding after the Marshall Fire please visit the Impact Development Fund website.

Everyone who lost a home in the Marshall Fire and is rebuilding on their affected property qualifies for the County's use tax rebate. For information and the application form for Boulder County's rebate program, please visit the Impact Development Fund website.

The Sales Use Tax Exemption Wildfire Disaster Construction Act (HB23-1240) created a refundable exemption for the state sales and use tax. Qualified homeowners whose construction and building materials, used directly in rebuilding a qualified residential structure due to a declared wildfire disaster between Jan. 1, 2020 and Dec. 31, 2022, may qualify for this exemption. The state has released Form DR 0992: Application for Wildfire Rebuild Exemption Certificate and updated their FAQ page regarding this refund.

To qualify for the refund, you must meet the following criteria:

• You owned a home when it was destroyed in a declared wildfire disaster in 2020, 2021 or 2022;
• You are rebuilding that home, or you have hired a contractor to rebuild or repair that home; and
• The rebuild costs exceed your homeowner’s insurance coverage under any policy associated with the home.

Homeowners can submit Form DR 0992 to Town staff after receiving their building permit to receive a Wildfire Rebuild Exemption Certificate. Residents should submit their DR 0992 form to marshallfire@superiorcolorado.gov

Once a permit and exemption certificate are obtained, homeowners can submit a Wildfire Refund Claim to the Colorado Department of Revenue using their Revenue Online account or by mailing the Wildfire Rebuild Exemption Certificate and building permit to Colorado Department of Revenue, Business Tax Accounting, PO Box 17087, Denver, CO 80217-0087. Wildfire Refund Claims must be submitted to the Colorado Department of Revenue by June 30, 2028. To check on the status of your Refund, please contact the Department of Revenue at (303) 866-3900.

The Colorado Department of Revenue is allowing qualified homeowners to amend their application for the Wildfire Rebuild Exemption Certificate to recoup a larger state sales and use tax refund. The State Wildfire Rebuild Exemption Certificate program authorizes a refundable exemption for state sales and use tax for construction and building material costs directly associated with rebuilding a qualified residential structure for homeowners who lost their home in the Marshall Fire.

The Town is partnering with the State to support their program to provide these additional refunds to Marshall Fire victims for rebuilding efforts.  For questions regarding the State’s program, please contact https://tax.colorado.gov/rebuilding-after-a-declared-wildfire-disaster-FAQs or call (303) 238-7378.

 The valuation on a building permit issued by the Town adheres to the national industry standard as set forth by the International Code Council to consist of 50% labor cost and 50% building and construction materials cost. For example, if the valuation on a building permit is $500,000, the estimated building and construction materials cost is $250,000. The state’s updated process allows qualified homeowners to request an amendment to the estimated building and construction materials portion of their permit valuation.

Note: This additional allowance is only applicable to the State Wildfire Rebuild Exemption Certificate program; the Town’s separate rebate program is not amended as all use tax collected by the Town is already rebated. Please note that the Town will be collecting the difference on the Boulder County Use Tax amount between the original and amended valuation, as well as a $300 administrative fee.

The Boulder County Use Tax may be eligible for a rebate; for further information on their program please contact the Impact Development Fund’s Disaster Recovery Office at (970) 744-4835.

In order for the State to process an amended DR 0993 form, property owners must first submit documentation to the Town showing the updated estimated construction and building materials cost. Acceptable documentation includes:

• An updated building contract showing an estimated total amount that includes only eligible construction and building material costs or itemizes all costs for those who worked with a contractor to rebuild their home; or
• For those self-contracting their rebuild, copies of receipts and a spreadsheet listing each receipt and the estimated total cost of eligible construction and building materials.

Eligible costs to include on the amendment request include:

• Building and construction materials that are an integral and inseparable part of the structure, including finish materials such as paint, floor coverings, tile, cabinets and counter tops
• Building and construction materials to replace other structures in place on the property prior to the Marshall Fire, such as a deck, carport, detached garage or accessory dwelling unit

 

Ineligible costs include:

• Appliances
• Design costs
• Driveways
• Fences
• Furniture
• Home décor, including window coverings
• Labor
• Land value
• Landscaping
• Overhead and profit
• Sidewalk
• Water and sewer tap fees, or any other utility fees

 For homeowners who have already submitted a DR 0993 form to the state, Town staff will review the amendment requests and provide a letter for homeowners to submit to the state.

 For homeowners who have not yet submitted a DR 0993 form to the state, Town staff will include the amendment requests when processing your DR 0992 form and provide homeowners with documentation to submit to the Colorado Department of Revenue to process. Questions regarding the State’s processing of this form may be directed to:  DOR_localgovsupport@state.co.us or (303) 238-7378.

• To submit a Valuation Adjustment Request, please login to CommunityCore and complete the “Valuation Adjustment” permit process. If you need assistance completing this process, please call (303) 499-3675 Ext. 138 to make an appointment or email superiorinspections@safebuilt.com

A hard copy of the valuation adjustment request form is available here and can be submitted in-person to the Building Department located at the Superior Plaza, 100 Superior Plaza Way, Suite 200. Hard copies are also available to pick up at the Building Department.