This document is enhanced content for "Addressing Preservation Problems through Targeted Rehab Tax Credits" by Elizabeth Byrd Wood in the Winter 2014 Forum Journal ('Extra Credit' Rehabs). To learn more about Preservation Leadership Forum and how you can become a member visit: http://www.preservationnation.org/forum

1. Winter 2014 Forum Journal: “Addressing Preservation Problems through Targeted Rehab Tax Credits”
Enhanced Content: Local Historic Preservation Tax Incentives
Source: List compiled by Ann Dillemuth, AICP, American Planning Association. Originally compiled in November 2012
for the APA Planning Advisory Service (PAS) Inquiry Answer Service (www.planning.org/pas/inquiry/).
Local Historic Preservation Tax Incentives
Jurisdiction
Dover,
Delaware
Program
Voluntary Tax
Credits for
Preservation,
Restoration,
and/or
Rehabilitation
Description
Offers tax
credit prorated
over 10 years of
50% of costs of
approved
improvements
to exterior
facades, up to a
maximum
credit of
$6,000.
Eligibility
Property must be in
historic district or
listed in National
Register.Only
exterior architectural
improvements
eligible. Cost of
project must be at
least $1,200.
Administration
Must submit application and related
information (plans, photographs,
itemized cost estimate) to historic
district commission. HDC determines
if property qualifies and if
improvements comply with
requirements. Owner must submit
expense report after improvements
are completed. City planner submits
approval of HPC and verification of
completed improvements to Tax
Assessor.
Impact
Contacts/URL
Code of
Ordinances.
Chapter 102,
Taxation; Article V,
Tax Credits for
Historic Properties:
http://library.munic
ode.com/index.asp
x?clientId=13910

2. Historic
Residence
Tax Credit
Town of East
Greenwich,
Rhode Island
Historic
Properties
Tax Credit
Holly
Springs,
Georgia
Provides for
up to 20%
reduction in
property tax
liability each
year, equal to
4% of costs,
up to a
maximum of
$8,000, for 5
years for
property
owners who
incur
substantial
maintenance
or rehab
costs.
Offers tax
credit equal
to cost of
improvements
for properties
in historic
district.
Balance may
be applied in
following year
for up to 5
years.
Historic residences
individually listed
or contributing
structures in
historic districts.
Any maintenance
or rehab work
consistent with
character in
accordance with
Commission
guidelines.
Restrictive
covenant
preserving historic
character must be
granted to Town.
Owner applies to Commission for
tax relief on completion of work;
Commission approves and makes
recommendation to Town
Assessor. Commission establishes
guidelines; Assessor promulgates
all application and certification
forms.
Town Code
Sections 227-29
et seq.:
Any property
within the historic
district. Certificate
of appropriateness
required from
historic
commission. Cost
of work must be at
least $5,000; work
done by owner
may be included
with estimate from
contractor to
establish value.
Owner must apply to city council
with Certificate of
Appropriateness (CoA),
description of work done, and
evidence of costs.
City Code
Section 70-81 et
seq.:
http://ecode360.
com/9713273?hig
hlight=tax%20cre
dit#9713273
http://library.mu
nicode.com/inde
x.aspx?clientId=1
3156

3. Local Tax
Abatement
Ithaca,
New York
Local
Property
Tax
Abatement
Jackson,
Mississippi
State-enabled
program
allows 10-year
window of tax
relief after
investment in
repairs and
renovations:
no tax
increase for 5
years,
followed by
20% increase
each of the
next 5 years
until by year
10, the
property is
taxed at full
postimprovement
value.
For properties
designated as
landmarks or
part of historic
districts,
owners may
apply for 7year
exemption
from ad
valorem taxes
on any
increase in
assessment
due to
property
improvements.
Owners of locally
designated historic
structures who pay
property tax in the
city are eligible;
eligible projects
are those
improving
exteriors of
buildings only;
improving historic
interiors open to
the public; those
for which 20% of
total cost is
attributable to
exterior work or
structural stability;
or those returning
to use a building
that has been
vacant for at least
2 years.
Certificate of
appropriateness
must be obtained
for improvements.
Meet with contact at Dept. of
Planning and Development to
obtain application for abatement,
schedule consultation with
Tompkins County Department of
Assessment. Project must be
approved by Ithaca Landmarks
Preservation Commission.
Leslie Chatterton
at Dept. of
Planning and
Development
City tax collector must verify that
improvements have been made,
and historic preservation
commission must verify that CoA
was obtained and improvements
made accordingly. Application is
then submitted to city council.
Historic
Preservation
Ordinance,
Section 70-7:
http://www.ci.ith
aca.ny.us/boards
committees/ilpc/i
ndex.cfm
http://www.egov
link.com/public_
documents300/it
haca/published_
documents/Boar
ds_and_Committ
ees/Ithaca_Land
marks_Preservati
on_Commission/
Tax_Incentives/L
ocal_Historic_Pre
servation_Tax_In
centives.pdf
http://www.jacks
onms.gov/assets
/planning/HISTO
RIC%20PRESERV
ATION%20ORDI
NANCE.PDF

4. Mills Act
Historical
Property
Contract
Program
Assesses
historic
property with
Income
Approach to
Value rather
than Market
Approach
Los Angeles,
California
Miami-Dade
County,
Florida
Miami-Dade
County
Historic
Preservation
incentive
Provides 10year county
property tax
abatement on
improvements
to historic
buildings;
program
"freezes"
taxable rate
For qualified
historic properties
(locally designated
or contributing
property singlefamily residences
with assessment of
less than $1.5M and
income-producing
multifamily/comm
ercial/
industrial
properties with
assessment of less
than $3M) that
need significant
rehab whose
owners pledge to
rehab and maintain
them for the life of
the 10-year
contract
Improvements to
historic properties
Properties must apply with
application provided and prepare
a Historic Structure Report.
600
properties
have
benefitted
from the
program
Lambert
Giessinger of the
Department of
City Planning's
Office of Historic
Resources at
(213) 978-1183 or
lambert.giessinge
r@lacity.org.
http://www.pres
ervation.lacity.or
g/node/464
Application must be filed with
Miami Beach Historic Preservation
Board, processed by Miami-Dade
County Office of Historic
Preservation. Owner enters into
10-year maintenance/protection
contract with the County
Commission.
Miami-Dade
County Office of
Historic
Preservation:
www.miamidade.gov/hp/
305.375.3471
http://web.miami
beachfl.gov/econ
dev/scroll.aspx?i
d=44910

5. Taxes
approved
historic
buildings at
50% of their
value.
Property must be
classified as
historic and must
meet state and
local ordinance
requirements for
historic buildings.
Owner submits historical tax
deferment application to the
Wake County Revenue
Department.
Local Tax
Exemption
for
Substantial
Rehabilitation
Raleigh,
North
Carolina
Historical
Building
Deferred
Tax
Program
Freezes city
property
taxes at
assessed
value prior to
rehab for 10
years OR 5
Zero / 5 Fifty
program
offers no city
taxes for 5
years, and
50% of postrehab
appraisal for
the next 5
years.
Subtracts
rehab costs of
rehabbed
historic
building from
assessed
value.
For properties
undergoing
"substantial
rehab," including
improvements that
extend the life of a
building.
Residential
properties may
chose either
option; commercial
properties get 5
Zero/ 5 Fifty
program.
Owner must submit Certification
application for approval by
Historic and Design Review
Commission. After completion of
construction, Verification
application approved by HDRC
after site visit by Office of Historic
Preservation staff. OHP notifies
Bexar County Appraisal District of
approved exemption.
For designated
historic buildings
undergone
approved rehab
within 2 years prior
to application date;
rehab cost are
based on "qualified
rehabilitation
expenditures" and
must equal or
exceed 25% of
assessed value of
the improvements.
Applications filed with King
County Department of
Assessment; Assessor transmits
to Landmarks Preservation Board
for Review; owner signs 10-year
contract with Board.
San Antonio,
Texas
Special
Valuation of
Historic
Properties
Seattle,
Washington
Raleigh Historic
District
Commission;
applications
obtained from
the Wake County
Revenue
Department, 919856-5400.
http://www.sana
ntonio.gov/histor
ic/incentives.aspx
http://www.sana
ntonio.gov/histor
ic/Docs/Brochur
es/Tax_incentive
_brochure-82010.pdf
http://www.seatt
le.gov/neighborh
oods/preservatio
n/incentives_stat
e.htm

6. Smithfield
Historic
Area
Revitalization Plan
(S.H.A.R.P)
Smithfield,
Town of
(Virginia)
Historic Ad
Valorem Tax
Exemption
Program
Tampa,
Florida
Before/after
appraised tax
values
determined
by Johnston
County Tax
Office;
property
owner
"granted"
back the
difference
between the
original and
new taxes
paid for 5
years after
project
completion.
State-enabled
program that
allows owner
to apply for
ad valorem
tax exemption
applicable to
100% of the
assessed
value of
qualified
improvements
for City and
County taxes
for 10 years.
For rehab of older
buildings or infill
growth with new
commercial
development in
the Downtown
historic district.
Signed statement
that project would
not have been
considered had it
not been for the
“S.H.A.R.P.”
Johnston County, Town of
Smithfield, and Downtown
Smithfield Development
Corporation.
For locallandmarkdesignated or
contributing
buildings. Must
receive a preconstruction or
pre-rehabilitation
approval and must
spend at least
$10,000 on
improvements.
Submit PreConstruction/Rehabilitation
approval form to Tampa Historic
Preservation and Urban Design
Office for review by ARC/BLC.
Hillsborough County Property
Appraiser's Office performs
baseline appraisal. Owner must
then submit Request for Review
of Completed Work, reviewed by
ARC/BLC, and Appraiser's Office
conducts completed
improvement assessment. If
approved, applicant enters into
Historic Preservation Property
Tax Exemption Covenant with
City and County for 10 years.
Contact Chris
Johnson, Exec.
Dir. SDDC,
dsdcchris@aol.co
m
http://downtown
smithfield.com/S
HARP.pdf
City of Tampa
Historic
Preservation and
Urban Design
http://www.tamp
agov.net/dept_Hi
storic_Preservati
on/programs_an
d_services/

7. Tax
Abatement
for Historic
Properties
Wilmington,
Delaware
Substantial
Rehabilitation
Incentives
Winchester,
Virginia
In historic
districts,
exempts
increased
value
resulting from
rehabilitation
of historic
structures for
10 years;
maintains preconstruction
tax rate for 5
years for new
compatible
infill
construction.
Exempts
increased
value
resulting from
rehabilitation
of historic
structure for
10 years.
Properties in city
historic districts or
National Register
properties or
districts are
eligible.
Application form from
Department of Finance, Division
of Revenue. Must make
appointment with Department of
Planning Historic Staff to discuss
project; staff confirms
improvements and sends
approval to Division of Revenue
to complete the application.
Residential
buildings in
historic district at
least 25 years old,
improved to
increase assessed
value by 40%
without increasing
SF by more than
15%;
commercial/indust
rial buildings in
historic district at
least 25 years old,
improved to
increase assessed
value by 60%
without increasing
SF by more than
15%.
Must apply on form provided by
Commissioner of the Revenue
before the work is done. Property
must be assessed before and
after improvements.
Department of
Historic
Preservation
http://www.ci.wil
mington.de.us/go
vernment/preser
vation
http://www.ci.wil
mington.de.us/do
cs/25/taxabatement-forhistoricproperties.pdf
A number
of recently
rehabbed
buildings
in the
downtown
have taken
advantage
of this
program:
http://ww
w.winchest
erva.gov/e
con/docu
ments/revi
talizationmarketing.
pdf
City Code
Section 27-28,
http://www.winc
hesterva.gov/doc
uments/governm
ent/city_code/C
H27.pdf
http://www.winc
hesterva.gov/pla
nning/documents
/incentivesbrochure.pdf

8. Local Historic Preservation Tax Credits – Maryland
Jurisdiction
Program
Description
Eligibility
Administration
Historic
Preservat
ion Tax
Credit
Offers tax credit
equal to 10% of
amount of
preservation/rehab
costs of exterior
improvements, up
to $150,000/year.
Designated City
Landmarks with
more than
$5,000 of
exterior
improvements.
Tax
credit for
historic
restorati
on and
preservat
ion
Allows for 10% tax
credit on property
taxes on restoration
/ preservation of
historic structures
in district or
designated site; 5%
credit for new
compatible
construction
adjacent to historic
structure in district
or designated site.
Only expenses
for exterior work
are eligible.
Work must be
done in
accordance with
Town
preservation
guidelines.
Submit application to
Historic Preservation
Commission; if approved,
submit application to the
Chief of Historic Preservation
and submit other needed
permit requests to the
Director of Neighborhood
and Environmental
Programs. After completion,
submit receipts to the Chief
of HP, who along with
Director of NEP notifies
Director of Finance to apply
approved credit. If credit
exceeds tax bill, the balance
may be carried forward up
to 5 years.
Tax credit application
submitted with certificate of
approval application; Historic
Preservation Commission
makes determination on
eligibility and historic worth
of structure. Approved
amount forwarded to Town
Finance Department.
Annapolis
Town of Bel
Air
Impact
Contacts/URL
City Code Section
6.04.230
http://library.munic
ode.com/index.aspx
?clientId=16754
Town Code Section
50-4,
http://www.ecode3
60.com/BE2811

9. Historic
Preservat
ion Tax
Credit
Allows for tax
credit of 10% of
cost of
improvements to
structures in
historic districts or
designated
landmarks.
Historic
Property
Tax
Credit
County property
tax credit of up to
10% of the properly
documented
restoration and
preservation
expenses of
structure with
historical value.
Calvert
County
Cecil County
Structures of
historic or
architectural
value located
within any
historic district
or designated as
a landmark
within the
County,
Chesapeake
Beach Town, or
North Beach
Town. External
work, structural
repair, floor
repair,
fireplace/chimne
y repair, other
items as
approved.
Plumbing,
wiring, HVAC
NOT eligible.
Historic District
Commission
determines
which structures
are eligible.
Receipts for expenses to be
filed with Calvert County
Historic District Commission
on forms provided. Credit
may be carried forward for 4
tax years.
Credit may only be applied
toward the current year's
property tax; credit amount
shall not exceed the amount
of tax due. County may
require structure to be
periodically exhibited for
public education.
HDC
must
provide
tax
credit
report to
County
Commiss
ion each
year.
County Code.
Chapter 136,
Taxation; Article I,
Historic
Preservation Tax
Credit,
http://ecode360.co
m/15523917
County Code
Sections 337-6
through 337-10.
http://www.ecode3
60.com/CE0748

10. Historic
Property
Tax
Credit
Provides 5-year tax
credit based on
increase in
assessments for
approved
improvements for
properties in
historic districts
Locally
designated
properties in
historic districts
of the City of
Frederick, the
Town of New
Market, or those
listed in the
County Register.
Tax
credit for
restorati
on costs
for
historic
landmark
s; tax
credit for
"eligible
improve
ments"
to
historic
landmark
s
Provides for tax
credit of 10% of
properly
documented
restoration
expenses; cannot
exceed $7,500;
may be taken for 5
years. Ordinance
also provides for
eligible
improvements
credit equal to
increase in property
tax due to value of
improvements. May
receive credit for
up to 5 years.
Offers town
property tax credit
of 100% in 1st and
2nd year after
increase in
assessment of
structures in
historic districts
Structures
designated as
county historic
landmarks
Frederick
County
Harford
County
Middletown
Historic
District
Tax
Credit
For existing
structures
located in
historic districts.
County Zoning
Administrator or municipal
historic planner determines if
property is within historic
district. Supervisor of
Assessments certifies
amount of improvements
subject to credit. Office of
Board of County
Commissioners computes
tax credit amount, maintains
file. Credit allowable for 5
years, taxpayer must apply
for credit for each year.
Owner must obtain
certification from Historic
Preservation Commission
that restoration is
compatible, provide
necessary information to
Department of Treasury.
http://frederickcou
ntymd.gov/index.as
px?NID=4168 For
City of Frederick,
contact Dept. of
Economic
Development at
301-600-6360.
Application form at
http://cityoffrederic
k.com/DocumentVi
ew.aspx?DID=791
Owner must file with Town
Office an application each
taxable year. Preservation
Tax Credit Commission
established to review and
approve applications.
Town Code Section
3.12.040,
http://library.munic
ode.com/index.aspx
?clientId=16486
http://www.harford
countymd.gov/Plan
ningZoning/index.cf
m?ID=55 County
Code Sections 12343.5.1, 13-43.5.1,
http://www.ecode3
60.com/HA0904

11. due to
improvements; 80%
in 3rd year; 60% in
4th year; 40% in 5th
year.
Historic
Preservat
ion Tax
Credit
Allows for tax
credit of 10% of
qualified expenses
approved by
Director for County
real property taxes
only.
Section
9-204
Real
Property
Tax
Credit
for
Restorati
on and
Preservat
ion
Allows for tax
credit of 10% of
cost of
improvements to
structures in
historic districts or
designated
landmarks.
Montgomery
County
St. Mary's
County
Property must
be historic site
or in historic
district. Work
must be subject
of approved
historic area
work permit or
ordinary
maintenance
expenses over
$1,000. New
construction/ad
ditions NOT
eligible. Work
must be done by
licensed
contractor.
Historic
landmark
designated by
County or
structures with
historic/architec
tural value in
historic districts.
Work must be
approved in
accordance with
Sec. of the
Interior
Standards; value
of owner work
Submit application to
Historic Preservation
Commission, including
receipts for qualified
expenses. Director approves
application and amount.
Historic Preservation Tax
Credit Certificate is issued.
Code of
Montgomery
County Regulations.
Chapter 52,
Taxation; Article VI,
Historic
Preservation Tax
Credit,
http://www.amlegal
.com/library/md/m
ontgomeryco.shtml
Submit application to
Historic Preservation
Commission; after
completion, submit receipts
to Commission, which
submits approved amount to
MDAT. Credit approved by
resolution of the
Commission.
County Code.
Chapter 267,
Taxation, General;
Article XXIII,
Historic
Preservation Tax
Credit. Available at
http://library.munic
ode.com/index.aspx
?clientId=14466 .

12. not eligible, but
cost of materials
is; eligible
expenses
include
architectural and
other fees,
replacement/rep
air of structure,
roof, floors,
foundation,
chimneys/firepla
ces, exterior
paint, siding and
exterior
features,
materials.