Declared Wildfire Disaster Rebuild Sales and Use Tax Refund

How it works

The Department of Revenue says House Bill 23-1240 created a refundable sales and use tax exemption for rebuilding or repairing a residential structure due to a declared wildfire disaster between January 1, 2020 and December 31, 2022.

What the money covers

The refund is for rebuilding or repairing a residential structure after a declared wildfire disaster. The Department says the repair or replacement costs must exceed the homeowner’s insurance coverage under any policy associated with the home.

How to apply

Before filing a claim for refund, the homeowner must first obtain a building permit from the local government with jurisdiction to issue the permit, unless one was already issued. If a copy of a prior permit is missing, the local government can help the homeowner acquire one.

Timing and deadlines

The official page ties this refund to declared wildfire disasters in 2020, 2021, and 2022. The page does not state an ongoing application window in the search snippet.