Changes to State Income Tax Credit for Rehabilitated Historic Property

In 2024, legislation passed allowing for historic homes which serve as primary residences (owner-occupied) in local historic districts to be eligible for State Income Tax Credit Program for Rehabilitated Historic Properties.

Previously, eligible historic homes were limited to those able to be individually listed on the National Register of Historic Places or as part of a National Register Historic District.

These changes to the state tax program go into effect in 2026. Applications for eligible projects will be accepted starting October 1, but rehabilitation work cannot begin on projects until January 1, 2026.

What you need to know: new form for Part A applications

The Local Designation Confirmation Form will be required for Part A applications seeking eligibility as part of a local historic district. The confirmation form must be completed by the local government at the request of the homeowner. A preliminary review for eligibility will be performed by the Historic Preservation Division prior to the homeowner requesting the completion of this form by the local government.

Find out all you need to know on the State Income Tax Credit Program for Rehabilitated Historic Properties website