On October 3, 2022, the City Council approved a Use Tax Credit program for residents who lost their homes in 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 Use Tax Credit program

• Who is eligible?
  • The program is available to property owners who own a property with a home that was destroyed or sustained significant structural fire damage as a result of Marshall Fire.
  • The program is also available to property owners who owned a property with a home that was destroyed on another lot in Louisville, Superior, or Boulder County and who purchase a lot in Louisville with a home that was destroyed. Please contact Planning to confirm eligibility under this provision.
• How long will the program be available?
  • The program is been extended through December 31, 2028.  A complete building permit must be submitted by this date to remain eligible for the credit.
• What is the Use Tax Credit amount?
  • Permits complying with the 2021 International Energy Conservation Code (IECC) with or without Appendix RC will receive a 100% credit of the use tax paid.
  • Permits complying with the 2018 IECC will receive a percentage of use tax paid, based on the size of the previous home compared to the size of the home to be rebuilt, with an additional 10% allowance for increase in the size of the new home.  For example, if the previous home was 2,000 square feet, and the new home is 2,200 square feet or smaller, the Use Tax Credit will be 100%.  If the home to be rebuilt is 3,000 square feet, the Use Tax Credit shall be two-thirds of the use tax paid.  Staff will calculate the difference of the credit based on best available information through the building permit record and the Boulder County Assessor.
  • To learn how to revise the energy code you've selected, see Building Codes.
• What about Boulder County's Use Tax?
  • Boulder County approved a separate Use Tax Rebate program.  The City will still collect the County's use tax on their behalf. For more information on the County's Use Tax Rebate program, visit bouldercounty.gov.
• What do I need to do to receive the Use Tax Credit?
  • Complete the form below to request the Use Tax Credit after you've submitted a building permit application.
  • Please submit the form below at least five business days in advance of permit issuance to allow time for verification of information.
  • To receive the credit, you must verify below that the request is due to underinsurance and to verify property ownership.