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Historic Preservation Tax Credits
As we work to recover and revitalize Michigan communities, Public Act 343 of 2020 (the “Act”) was signed into law by Governor Whitmer on December 30, 2020 and established the new State Historic Tax Credit program (the “Program”). The Program will help support place-based projects while promoting the preservation of Michigan’s historic resources.
The Michigan Strategic Fund (the “MSF”) and State Historic Preservation Office (the “SHPO”) continue to work through the administrative rulemaking process (the “Rulemaking Process”) to formally promulgate rules which will establish how the SHPO creates and administers the Program. The Rulemaking Process is estimated to take 12-18 months to complete. Details, such as application procedures, more detailed eligibility requirements, and transfer rules, etc. will be determined as part of the Rulemaking Process.
Written public comments regarding the Draft Rules, established as part of the Rulemaking Process, were accepted during the month of July, 2021. The SHPO will schedule a formal public hearing in accordance with the Rulemaking Process. As details for the public hearing are available, they will be posted to our website homepage at www.michigan.gov/shpo.
The Act places the following requirements on the Program:
Additional updates will be shared on this webpage. (Revised: 8/27/2021)
Revised August 13, 2021: State Historic Tax Credit Revised Draft Rules
Review the revised Draft Rule language, as submitted to the Michigan Office of Administrative Rules and Hearings after incorporating Public Comment.
August 26, 2021: Responses to Public Comments Received
Formal responses to comments received on the Draft Rules during the month of July, 2021.
August 26, 2021: State Historic Tax Credit Frequently Asked Questions
This document will continue to be updated as the program is formalized.
Tax Incentives for Historic Buildings
Historic buildings are tangible links with the past. They help give a community a sense of identity, stability and orientation. The federal and state governments encourage the preservation of historic buildings through various programs including federal and state income tax incentives and grant programs to support the rehabilitation of historic and older buildings.
Learn MoreFederal Historic Tax Credit Forms, Instructions, and Guidance
Federal Historic Preservation Tax Credit Application
PLEASE NOTE: TPS issued new Tax Credit Application forms on January 27, 2021. The new forms have a revision date of 2019 and are available from the program web site by following this link. Begin using the new forms immediately. Old forms will not be accepted after 2/26/2021.
