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Historic Preservation Tax Credit Program

Anne Arundel County announces the launch of its 

New Tax Credit Program for Property Owners of Historic Buildings 

Anne Arundel County is now accepting applications for its recently created Historic Preservation Tax Credit which will help offset expenses related to rehabilitation on historic landmarks in the County. The Historic Preservation Tax Credit establishes “Landmark” buildings and districts, and provides a property tax credit in the amount of 25% of qualified expenses for certain historic residential or income-producing properties, or 5% for a qualified new construction in a Landmark Historic District. The maximum amount of the tax credit is $50,000, which can be claimed over a 5-year period.

 "This credit helps preserve the character of our communities by giving historic property owners a helpful tool to restore their property," said Councilman Chris Trumbauer, who introduced the bill in response to a constituent’s inquiry late last year.

The tax credit brings Anne Arundel County on par with its neighboring jurisdictions, several of which have offered local tax credits encouraging historic preservation for many years. For a property to qualify the Office of Planning and Zoning must certify the building or historic district meets the criteria detailed in the legislation, to be determined a County “Historic Landmark.” The criteria consider the structure’s age, its significance to County history, and the physical integrity of its historic form. Expenditures for certain interior or exterior preservation, restoration and rehabilitation work on these landmark properties may qualify for the tax credit, so long as the work meets standards that ensure the historic nature of the property is not compromised. Infill construction within a Landmark Historic District will also qualify for a 5% tax credit so long as the new construction is architecturally compatible with the surrounding district.

To receive the tax credit, a historic preservation easement is required to protect the County’s investment.

About 50 individual buildings and four National Register listed historic districts in the County (including Woodwardville, Owensville, Linthicum Heights, and Davidsonville) already meet the criteria for landmark status and may qualify for the credit. The legislation also makes provisions for properties and districts that have not yet been evaluated to be given landmark status.

The program includes four steps, and the full application can be downloaded here.

More details on the Historic Preservation Tax Credit, including application forms, qualifying properties, and qualifying types of work, can be downloaded below. You may also contact Cultural Resources Staff at 410-222-7432 for more information or to discuss your project or community.

 


 

Bill 118-15

AN ORDINANCE concerning: Real Property Taxes

Legislative Day 1

Introduced by Mr. Trumbauer and Mr. Smith, Vice Chairman (by request of the County Executive)

AN ORDINANCE concerning: Real Property Taxes – Historic Preservation Tax Credit – FOR the purpose of establishing a historic preservation tax credit; defining certain terms; providing for the eligibility of a historic preservation tax credit; establishing the procedure for applying for a historic preservation tax credit; establishing a method for the calculation of the tax credit; providing for the termination of the tax credit under certain circumstances; and generally relating to real property taxes.
 

Introduced: 12/7/2015

Amended: 1/4/2016

Amended: 1/19/2016

Passed: 2/1/2016

Document

Bill 118-15