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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.

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.


Tax Credit Program

The program includes four steps. Follow this link to access the four part application.

Historic Preservation Tax Credit Program


Cultural Resources
(410) 222-7432