Wildfire defensible space · Colorado

Colorado Wildfire Mitigation Measures Income Tax Credit

Run by Colorado Department of Revenue (with Colorado State Forest Service standards)

OpenLast checked October 17, 2026
What you get
Tax year 2026: 100% of qualifying out-of-pocket cost, up to $1,000 per year (2025 same; 2023-2024 was 25% up to $625). Nonrefundable, no carryforward.
Maximum
$1,000 per household
Who qualifies
Colorado taxpayers with an ownership interest (fee, easement, right-of-way, recorded lease) in private Colorado land where work is done; federal taxable income limit applies (2025: $129,200; 2026 limit TBD). Partnerships and S corporations generally cannot claim. Joint owners: only one individual claims.
Where
Colorado taxpayers who own private Colorado land where wildfire mitigation work is done, subject to an income limit.
Status
Open. Credit available tax years 2023 through 2027.
Type of payment
Tax credit or exemption
Official program page

What you do

Pay for defensible space, fuel breaks, thinning of woody vegetation or secondary treatment (chipping, piling, removal, prescribed burn) on your property, then claim a state income tax credit.

Requirements

  • Work must meet Colorado State Forest Service or Division of Fire Prevention and Control standards
  • Private land only
  • Only actual out-of-pocket costs with receipts count
  • Excludes property purchase, inspection or certification fees, in-kind contributions, donations, cost-sharing, and costs paid from grants or incentives
  • Credit is nonrefundable and unused amount is lost

How to apply

  1. 1Do the mitigation work to CSFS standards and keep receipts
  2. 2File Colorado Form DR 0104 and attach Schedule DR 0104CR
  3. 3Submit receipts with the return or upload via E-Filer Attachment at Colorado.gov/RevenueOnline

Timing and deadlines

Claimed on annual state return.

Tax years through 2027

Combining it with other programs

For 2023-2024 both the subtraction and credit could be claimed; costs paid by grants or cost-share are excluded

Sources

Last checked October 17, 2026. See something out of date? Tell us.

Sow is not affiliated with any of these agencies or utilities. Amounts and rules change, often at the start of a fiscal year, so confirm the details on the official page before you start a project. How we research these programs