Tax Incentives for Preserving Historic Properties

The Federal Historic Preservation Tax Incentives program encourages private sector investment in the rehabilitation and re-use of historic buildings. It creates jobs and is one of the nation's most successful and cost-effective community revitalization programs. It has leveraged $116.34 billion in private investment to preserve more than 47,000 historic properties since 1976. The National Park Service, through its Technical Preservation Services division, and the Internal Revenue Service administer the program in partnership with State Historic Preservation Offices.

Federal Tax Incentives for Rehabilitating Historic Buildings Annual Report for Fiscal Year 2022 Released (March 2023)

Banner photo: Cook County Hospital Administration Building, Chicago, Illinois, Dave Burk, SOM; Courtesy Murphy Real Estate Services

First Avenue Hotel

About the Tax Incentives

Overview of the tax incentives

Park Fulton Filling Station

Before You Apply

Information to review before preparing an application

Illinois Auto Club

Application Process

Application forms, documentation requirements, and fees

Scruton Block

Standards for Rehabilitation

Regulatory for the Tax Incentives Program

Washington School

Planning Successful Rehabilitations

Guidance on common rehabilitation treatments


IRS Information

Links to program information provided by the IRS

Last updated: March 1, 2023