National Register and other listings

This historic house in Ellicott City, Maryland, has been rehabilitated for continuing single-family rental residential use. Photo: NPS files

To qualify for the 20% tax credit, does a building have to be individually listed in the National Register of Historic Places or included in a National Register historic district?

Answer
In general, yes. However, buildings that have been determined eligible by the State Historic Preservation Office for individual listing in the National Register or that may be included in a local certified historic district or in a historic district that is potentially eligible for listing in the National Register may also qualify for the credit.

For More Information

State Historic Preservation Office (SHPO)