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 $131.73 billion in private investment to preserve more than 49,000 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.

NPS Issues Reports Highlighting Success of Federal Historic Preservation Tax Incentives Program (February 28, 2024)

Historic Preservation Certification Application submission and review are fully electronic. Hard copy applications are not accepted. All applications must use the current application forms and instructions dated "(Rev. 6/2023)."

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: May 13, 2024