Incentives
A GUIDE TO THE FEDERAL HISTORIC PRESERVATION TAX INCENTIVES PROGRAM FOR INCOME-PRODUCING PROPERTIES
Program Essentials Application Basics The Review Process Meeting the Standards for Rehabilitation Avoiding Incompatible Work

Key preservation points

The Secretary of the Interior's Standards for Rehabilitation are ten principles to follow when planning rehabilitation work on a historic building. By emphasizing repair over replacement and accommodating reasonable change for new uses, they seek to ensure the preservation of those qualities which are important to the building’s historic character.

Because rehabilitation focuses on successfully adapting historic buildings for contemporary uses, it may be considered somewhat more flexible than more traditional treatments, such as preservation and restoration. But even though rehabilitation allows for more change, a historic building's distinctive materials, features, and spaces still must be preserved.

A project must meet all ten Standards to be eligible to receive the 20% tax credit.

Points to remember when planning rehabilitation project work:

Sandblasting--a harsh abrasive method that is not appropriate for historic materals--has caused irreversible pitting damage to the lower portion of brick. Historic materials should always be cleaned using the gentlest means possible.  Photo: Courtesy, Illinois Historic Preservation Agency

Preserve historic materials
Sandblasting—a harsh abrasive method that is not appropriate for historic materals—has caused irreversible pitting damage to the lower portion of brick. Historic materials should always be cleaned using the gentlest means possible. Photo: Courtesy, Illinois Historic Preservation Agency

Removing the decorative cornice from the top of this 19th-century commercial building would detract from its overall historic character. Distinctive features should be retained and preserved. Photo: NPS files

Preserve distinctive features
Removing the decorative cornice from the top of this 19th-century commercial building would detract from its overall historic character. Distinctive features should be retained and preserved.
Photo: NPS files

If this dramatic 2-story lobby were to be subdivided by inserting another floor, its historic character would be jeopardized. Distinctive interior spaces should be preserved. Photo: NPS files

Preserve important interior spaces
If this dramatic 2-story lobby were to be subdivided by inserting another floor, its historic character would be jeopardized. Distinctive interior spaces should be preserved. Photo: NPS files

Meeting the Standards for Rehabilitation: Standards for Rehabilitation