BOULDER – Boulder County will offer up to $3,500 in use-tax rebates to residents rebuilding homes on their properties that were affected by the Marshall or Cal-Wood fires.

County commissioners on Tuesday unanimously approved the plan presented by the county’s Office of Financial Management.

Everyone who lost a home in either fire and is rebuilding on their affected property qualifies for the county’s use-tax rebate. The county estimates that the rebate will cover all or most of the county’s use tax for the majority of affected residents.

To claim the rebate, property owners must file building permits within three years of the fires: by Dec. 31, 2024, for Marshall Fire-impacted properties and Oct. 31, 2023, for Cal-Wood Fire-impacted properties.

Use tax is charged for construction and tallied and paid when the building permit is issued. It is based on the projected valuation of the project as submitted by the builder.

According to a news release issued by the county, “fiscal stewardship, equity and precedent considerations, simplicity of rebate application, rebate amount, program length and administrative implications are among the factors that were taken into consideration during program design.”

Due to the structure of the county’s finances and bonds that have been issued, the use tax cannot be waived by the county, which means the rebate will be funded through an estimated $3.85 million from the county’s general fund revenues.

The program applies only to the county’s use tax on residential properties. Municipal governments in Louisville and Superior may offer their own use-tax relief to impacted property owners in those communities.

More information about the Federal Disaster Use Tax Rebate Program, including how to apply, will be available soon on the county’s community planning and permitting website.