The Department of Revenue is processing 2023 income tax returns. For more information, please read the Department's announcement.


DR 0992 - Application for Wildfire Rebuild Exemption Certificate Instructions


Qualified homeowners are allowed to claim a refund with respect to certain state and local sales and use taxes that have been or will be paid to repair or rebuild a qualified residential structure. A qualified residential structure is a residential structure that was damaged or destroyed by a wildfire that was declared a disaster emergency by the Governor on or after January 1, 2020, but before January 1, 2023. A qualified homeowner is a homeowner that is rebuilding or repairing a qualified residential structure (or who has employed a contractor for that work) that the homeowner owned at the time of the declared wildfire disaster. However, a refund is allowed only if the replacement cost of the qualified residential structure exceeds the homeowner’s coverage under any insurance policy associated with the structure.